Publication Search

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth and providing employment in Indonesia. However, many MSMEs are still utilizing digital technology to leverage social media as a marketing tool and strengthen their branding. This study aims to analyze the use of social media to increase product branding and sales at the Warung Kue HJ. Risna MSME, located in Karang Rejo Village, Balikpapan City. The research method used is a descriptive quantitative approach, with data collection techniques through field observations, direct interviews with MSME owners, and direct mentoring regarding social media use and online store creation. The results of this study indicate that improving social media accounts, creating business locations on Google Maps, and installing business banners with more attractive designs and colors can increase business visibility and understanding of the importance of branding through digital technology, positively impacting market expansion and potentially increasing business sales. This activity is expected to become a model for sustainable digitalization-based MSME mentoring to increase competitiveness in the era of digital transformation.

The government's implementation of the Academic Ability Test (TKA) has shocked some students, particularly because they are unfamiliar with the test questions. This highlights the need for public awareness campaigns regarding the TKA questions, particularly in private schools. This community service initiative aims to provide high school students in the Special Region of Yogyakarta (DIY) with an overview of the TKA mathematics exam. The method used in this initiative is drills and discussions, aimed at training and preparing students for the types of questions tested in the TKA. This initiative was attended by five private schools in the Special Region of Yogyakarta and conducted by lecturers and students from the Mathematics Education study program at Alma Ata University. The results of this training indicate that students gained an overview of the TKA mathematics exam questions and learned several strategies for solving them effectively. This initiative is expected to help students become more prepared and confident in facing the TKA in the future.

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.

Digital transformation in education requires Early Childhood Education (ECE) teachers to develop competencies in utilizing digital-based learning media. However, in rural ECE contexts, the use of technology remains limited due to the lack of contextual and sustainable training. This community service program aims to enhance the digital learning media competencies of teachers at PAUD Ath-Thoyyibah in Pangadegan Village through the Asset-Based Community Development (ABCD) approach. The program was implemented through stages of community asset mapping, collaborative action planning, practice-based training, and post-training mentoring and reflection. The results indicate that ECE teachers were able to develop simple digital learning media based on images, videos, and audio tailored to early childhood characteristics. In addition to improving technical skills, the program increased teachers’ self-confidence and fostered collaborative networks within the educational community. These findings demonstrate that the ABCD approach is effective in strengthening ECE teacher capacity by emphasizing local asset utilization and active community participation. This program contributes to improving the quality of early childhood learning and strengthening adaptive educational communities in response to technological development.

The rapid development of Artificial Intelligence (AI) technology has opened significant opportunities to support maritime monitoring systems, particularly in detecting anomalies in ship movements that may indicate illegal or abnormal activities. However, the understanding and utilization of this technology among the general public and maritime stakeholders remain limited. This Community Service Program aims to conduct socialization and dissemination of knowledge on AI-based ship anomaly detection through the development and utilization of an interactive and informative web-based socialization platform. This activity is the result of collaboration between a team of lecturers from the Faculty of Communication and Informatics Technology (FTKI) and the National Research and Innovation Agency (BRIN). The implementation methods include the design of web-based educational content, presentation of fundamental AI concepts and ship anomaly detection, as well as visual simulations of ship movement data analysis results. The web-based socialization platform serves as an educational medium to enhance users’ understanding of the benefits, working mechanisms, and potential applications of AI technology in maritime surveillance. The results indicate an improvement in participants’ understanding of ship anomaly detection concepts and the role of artificial intelligence in supporting maritime security and safety. This PKM activity is expected to promote technological literacy, strengthen synergy between academia and research institutions, and serve as a model for practical and sustainable web-based technology socialization

The Cultural Advancement Facilitation through Pinhole Photography as an Educational Medium for Children program aims to enhance cultural literacy, creativity, and awareness among young generations regarding the preservation of Malay Deli cultural heritage. This initiative is motivated by the declining interest of children in local history and culture amid rapid modernization, particularly in coastal areas with limited access to educational resources. Pinhole photography is employed as an educational approach due to its simplicity and reflective nature, fostering patience, accuracy, and a fundamental understanding of the interconnection between art, science, and culture. The program was conducted over three days through a series of activities, including workshops on constructing pinhole cameras, field exploration and photography at Malay Deli heritage sites namely Maimun Palace, Al- Mashun Grand Mosque, Al-Osmani Grand Mosque, and Sri Deli Park and photo developing and curation sessions. The activities actively involved children from the Rumah Edukasi Anak Pesisir community as primary participants in the visual documentation of cultural heritage. The results indicate an improvement in participants’ understanding of Malay Deli historical and cultural values, the development of creative and reflective thinking skills, and the production of children’s photographic works with potential use as educational and cultural promotion media. Overall, this program contributes to participatory-based cultural advancement and strengthens sustainable cultural tourism through an educational, creative, and sustainable approach.

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.

The implementation of the Merdeka Curriculum requires teachers to possess adequate competence in developing contextual and meaningful Madrasah Lesson Plans (RPM). One of the main challenges lies in teachers’ ability to integrate deep learning approaches into instructional planning. This community service program aimed to enhance the competence of teachers at SD IT Al-Markazul Islami in developing deep learning–based Merdeka Curriculum lesson plans. The program employed a structured and participatory approach through training and mentoring activities, including conceptual presentations, group discussions, and hands-on practice in lesson plan development. Evaluation was conducted using a competence questionnaire administered to 20 participating teachers in the pretest and posttest stages. The data were analyzed descriptively. The results indicated that teachers’ competence scores in the pretest ranged from 54 to 63, with a mean score of 58.7, which fell into the moderate category. Following the intervention, posttest scores increased to a range of 89–97, with a mean score of 92.9, categorized as high. The improvement in scores ranged from 33 to 35 points for each participant. These findings demonstrate that the training and mentoring activities were effective in enhancing teachers’ competence in developing lesson plans aligned with the principles of the Merdeka Curriculum and deep learning approaches.

Low levels of political literacy and political participation awareness among female university students remain a challenge for strengthening democracy at the local level. This condition is also found among female students in East Lombok, who tend to perceive political participation narrowly and lack the skills and confidence to engage actively as citizens. This community service program aims to enhance political literacy, participatory awareness, and the capacity of female students to understand and practice political participation in a critical and responsible manner. The program was implemented at the Institut Teknologi Sosial dan Kesehatan Muhammadiyah Selong using a community organizing approach integrated into the academic learning process. The methods included participatory discussions, mentoring, simulations, and critical reflection, positioning female students as active subjects throughout the activities. The results indicate an improvement in participants’ understanding of the meaning and forms of political participation, increased confidence in expressing opinions, and the emergence of new awareness regarding their roles as democratic citizens. In addition, a female student discussion group was formed as a space for collective learning and an early platform for local leadership. This program highlights the role of higher education institutions in promoting social transformation and strengthening women’s political participation at the local level.

This research was conducted to determine the extent to which leadership style, the work environment, and work conflict influence employee work productivity at Perum Perhutani, Central Java Regional Division. A quantitative approach using a survey method was applied, in which questionnaires were distributed to 80 permanent employees. The collected data were measured using a Likert scale and processed with IBM SPSS Statistics. The findings show that leadership style positively and significantly contributes to employee work productivity, while the work environment serves as the most influential factor in enhancing productivity. In contrast, work conflict has a negative and significant impact, despite the relatively low conflict level within the organization. The study found that the work environment has the strongest influence on employee productivity, followed by leadership style, while work conflict has the least impact.  Overall, the results highlight that fostering a supportive work environment, ensuring effective leadership, and minimizing conflict are essential for maintaining consistent employee work productivity.

The Free Nutritious Meal Program (MBG) is a national priority policy under the Prabowo–Gibran administration aimed at improving students’ well-being and learning quality through school-based nutrition interventions. However, its effectiveness largely depends on the collaborative strength between teacher groups as field implementers and the government as policy makers. This study aims to analyze the collaborative synergy between teachers and the government in implementing MBG and to develop a conceptual model of school-based partnership. The study employs a Systematic Literature Review (SLR) method, reviewing national and international articles published between 2018 and 2024 using keywords “free nutritious meals”, “school feeding program”, “government collaboration”, and “primary school teachers”. Thematic analysis was conducted by categorizing findings into four main themes: the role of government, the role of teachers, collaborative implementation, and impact on students. The results show that the success of MBG depends on policy transparency, teacher training, and cross-sector coordination responsive to local conditions. This article contributes to constructing a conceptual collaborative model that positions teachers as policy mediators and social change agents in schools. The findings strengthen the concepts of collaborative governance and empowerment education within the context of educational nutrition policy in Indonesia.

This study aims to describe the implementation of school promotion at SDI Technopreneur An Nadwah as an effort to increase the interest of prospective new students. The research employs a descriptive qualitative method with data collection techniques including observation, informal interviews, and document analysis. The results show that the basic concept of SDI Technopreneur An Nadwah is based on the national curriculum integrated with technopreneurship programs, tahfiz, and the cultivation of Islamic character habits. The promotional strategies used include publication through social media, school branding programs, collaboration with PAUD/TK institutions, open house activities, and the distribution of printed media. Promotional implementation is carried out in a structured manner through the creation of digital content, the organization of public events, and the provision of digital-based PPDB (new student admission) information services. The obstacles encountered include limited promotional human resources, content consistency, and competition among schools; however, these can be addressed through the formation of a dedicated promotion team, strengthening the school’s flagship content, and optimizing digital media. This study concludes that effective school promotion can enhance institutional visibility and attract the interest of prospective new students more optimally.

High school student’s poor understanding of mathematics remains a common problem, particularly in terms of learning motivation and independent problem-solving skills. This situation is also experienced by students at Nurul Jadid High School, where mathematics lessons tend to be perceived as difficult and boring. This community service activity aims to improve student’s mathematical understanding through the implementation of the Fun Arithmetic game-based tutoring program, designed to be interactive and fun. The methods used in this activity include planning, implementation, and evaluation. The activity was implemented through group tutoring using an educational math game that integrates the concepts of counting, problem-solving, and healthy competition between students. Evaluation was carried out through observation, and pre- and post-activity comprehension tests. The results of the activity showed an increase in students' understanding of mathematical concepts, as indicated by an increase in final test scores compared to the initial test. In addition, students demonstrated a more positive, enthusiastic, and active attitude in participating in mathematics learning. Thus, the Fun Arithmetic game-based tutoring program has proven effective as an alternative learning strategy to improve students' mathematical understanding of Nurul Jadid High School and create a more interesting and enjoyable learning atmosphere.

The limited ability of teachers to write scientific papers remains one of the obstacles to professional development and career advancement. This activity aimed to improve teachers’ competencies through scientific writing training at SMAN 1 Kayu Agung, Ogan Komering Ilir Regency. The method employed was training and mentoring, which included the delivery of materials on basic concepts of scientific writing, the structure of scientific articles, citation and referencing techniques, and practical sessions on preparing scientific articles. The participants of this activity were teachers of SMAN 1 Kayu Agung. The results showed an improvement in teachers’ understanding and skills in writing scientific papers, as indicated by their ability to produce scientific articles in accordance with proper academic writing standards. In addition, teachers demonstrated positive attitudes and increased motivation to produce scientific works as part of continuous professional development. Therefore, scientific writing training is effective in enhancing teachers’ competencies and can serve as a strategy for teacher professional development in schools.

This research was designed not only to measure the direct impact of Artificial Intelligence (AI)-based digital teaching materials on motivation and learning outcomes but also to identify the factors influencing the effectiveness of their implementation in the context of a high school in an island area. The objectives of this study are: (1) To determine the significant effect of using Artificial Intelligence (AI)-based digital teaching materials on the learning motivation of Class XII students at SMAN 1 Kepulauan Selayar. And (2) To determine the significant effect of using Artificial Intelligence (AI)-based digital teaching materials on the learning outcomes of Class XII students at SMAN 1 Kepulauan Selayar. This study uses a quantitative approach through an experimental design to test the hypothesis regarding the significant effect of using Artificial Intelligence (AI)-based digital teaching materials on student motivation and learning outcomes in Economics. A sample of 30 Class XII students will be randomly selected. Data collection techniques include Questionnaires, Tests, observation, and documentation. The results of this study indicate (1) A significant and positive effect of the use of Artificial Intelligence (AI)-based digital teaching materials on the learning motivation of Class XII students at SMAN 1 Kepulauan Selayar. (2) The use of Artificial Intelligence (AI)-based digital teaching materials (X) significantly influences Economics learning outcomes (Y2).

Stunting is a chronic nutritional problem that is still prevalent in the community and has long-term impacts on physical growth, cognitive development, and the quality of human resources. One effort to prevent stunting is through a community service-based nutrition education program. This activity aims to analyze the implementation of a nutrition education program as a stunting prevention effort in Pasar Rawa Village, Gebang District, Langkat Regency, North Sumatra. The method used was a descriptive qualitative approach with a community service approach. The target group included PKK mothers and local mothers with toddlers. The activity was carried out through the delivery of balanced nutrition education materials, an introduction to stunting, and a discussion and question-and-answer session. The results of the activity showed active participant participation and increased awareness of the importance of fulfilling children's nutritional needs. However, some mothers still did not fully understand the concept of stunting, and some toddlers still experienced stunting. Therefore, nutrition education needs to be carried out sustainably and integrated with other health programs.

Chronic liver disease is a significant health problem and places a significant burden on healthcare services. Deaths from complications of chronic liver disease (cirrhosis and cancer) account for approximately 3.5% of all deaths worldwide each year. Hepatocellular carcinoma (HCC) is a primary liver tumor, accounting for 90% of all liver tumors. Due to limitations in liver transplantation, liver resection is considered the treatment of choice for HCC patients with a single tumor and sufficient liver function reserve. Liver resection and transplantation are the only curative treatment options available for HCC patients. Surgical procedures require anesthesia. General anesthesia is the preferred method for liver tumor resection. There are five main classes of anesthetic agents: intravenous (IV) anesthetics, inhalational anesthetics, IV sedatives, synthetic opioids, and neuromuscular blocking agents. Estimated health risks depend on the extent or severity of liver disease, the nature and timing of surgery, the type of anesthesia, and other comorbidities.