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A company budget is a structured and logical plan. In business management, a budget serves as a planning, control, and decision-making tool, enabling the company to achieve effective and efficient goals. Furthermore, a company budget aims to regulate cash flow, preventing waste. This article discusses the budgeting process in the culinary business "Seblak" and the importance of proper budgeting for culinary businesses. Budgeting enables companies to effectively manage their businesses and achieve their financial goals. Seblak is a traditional Indonesian dish originating from West Java, particularly the Bandung area. Initially, seblak was a simple dish made from raw crackers, boiled until soft, mixed with spices, and topped with various toppings such as sausage, chicken, and frozen food. Seblak is derived from the word "segak" and "nyegak," two Sundanese words meaning "pungent" or "invigorating." The name is quite synonymous with seblak, which is characterized by its spicy flavor and the use of galangal (galangal) for its strong aroma.

The advancement of social media platforms, especially TikTok, has drastically changed the behavioral patterns and lifestyles of Generation Z. One psychological impact of intensive social media use is Fear of Missing Out (FoMO), which is the worry of missing out on news, trends, or viral social activities. This study aims to reveal how FoMO affects the lifestyle of Generation Z active on TikTok, focusing on aspects of mental health, shopping habits, and the balance of social interactions. This research uses a literature study approach with a qualitative descriptive method, through in-depth analysis of 21 scientific articles published between 2019 and 2025. The findings show that FoMO is associated with increased anxiety, depression, personal dissatisfaction, and excessive social media use among Generation Z. Furthermore, FoMO also drives impulsive consumption patterns and purchases triggered by online trends as well as the desire for social approval. On the other hand, internal factors such as self-confidence and self-control ability have proven to reduce the level of FoMO and its negative effects. This study concludes that FoMO is a complex phenomenon that impacts the mental health and lifestyle of Generation Z, thus requiring measures such as increasing digital literacy, strengthening self-control, and using social media wisely to reduce the negative impacts of FoMO in the long term.

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures firm performance with Tobin’s Q, ESG ratings from Refinitiv Eikon, and ESG rating disagreement as the standard deviation between Refinitiv and Bloomberg scores. The empirical results indicate that ESG ratings do not have a statis-tically significant effect on firm performance, and ESG rating disagreement does not significantly moderate this relationship. These findings suggest that ESG-related information has not yet been fully internalized into firm valuation in Indonesia, with current ESG practices perceived as largely symbolic rather than substantively integrated into corporate strategy. The study concludes that both ESG ratings and rating disagreement fail to serve as effective mechanisms for enhancing firm performance in the Indonesian context, reflecting the early-stage development and compliance-driven nature of ESG adoption in emerging markets.

This study aims to examine the influence of online reviews and the role of social media on brand loyalty toward MS Glow skincare products in Batam City. The population of this research consists of consumers in Batam City who have purchased and used MS Glow skincare products and have been exposed to online reviews and social media content related to the brand. A total of 204 respondents were selected using the Jacob Cohen sampling approach. Data were analyzed using multiple linear regression techniques. The analysis process included data quality testing, classical assumption tests, effect analysis, and hypothesis testing. The results of the multiple linear regression analysis indicate that online reviews contribute 33.7% to brand loyalty, while the role of social media contributes 66.9%. Furthermore, the coefficient of determination (R²) reveals that online reviews and social media collectively explain approximately 58.1% of the variance in brand loyalty. The findings from the t-test and F-test demonstrate that both online reviews and social media have a positive and statistically significant effect on brand loyalty, both individually and simultaneously, toward MS Glow skincare products in Batam City.

This study investigates the determinants of dividend payout policy in energy sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Dividend policy is a critical issue in emerging markets, especially in capital-intensive industries with high investment needs and earnings volatility. The research examines whether profitability and ownership structure—specifically institutional and managerial ownership—significantly influence dividend payout decisions, considering firm characteristics. The study analyzes the effect of profitability, institutional ownership, and managerial ownership on the dividend payout ratio, while controlling for firm size and leverage. A quantitative approach is used, employing pooled ordinary least squares (OLS) regression on 245 firm-year observations. Dividend payout ratio is measured as dividend per share divided by earnings per share, profitability is proxied by return on equity, and ownership variables are expressed as shareholding proportions. Descriptive analysis and classical assumption tests precede hypothesis testing. The results show that profitability positively and significantly affects dividend payout, suggesting that firms with better financial performance tend to distribute higher dividends. Firm size also positively influences dividend policy, while leverage negatively impacts it, reflecting the role of financial capacity and capital structure. However, institutional and managerial ownership do not show significant effects on dividend payout decisions. The findings indicate that dividend policy in Indonesian energy firms is primarily driven by financial performance and structural characteristics rather than ownership-based governance mechanisms. This study offers sector-specific evidence that refines agency and signaling perspectives on dividend policy in emerging markets, with practical implications for managers, investors, and regulators.

This study aims to analyze the effect of Governance, Risk, and Compliance (GRC) disclosure on market reaction and firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample was determined using purposive sampling, comprising 8 companies with observations over 5 years, resulting in a total of 40 annual reports. Data were collected through documentation of annual reports and analyzed using multiple linear regression. The results indicate that governance disclosure, risk disclosure, and compliance disclosure simultaneously have a significant positive effect on market reaction, suggesting that higher levels of GRC disclosure can enhance positive investor responses. Meanwhile, only governance disclosure and risk disclosure have a significant positive effect on firm value, whereas compliance disclosure does not show a significant impact. These findings align with positive accounting theory, which states that managers strategically use information disclosure to influence investor perceptions, increase market confidence, and drive firm value growth. This study provides important implications for company management to improve the quality of GRC disclosure as a market communication strategy and for investors in assessing the performance and growth potential of firms.

The purpose of this study is to determine the perception of Plasma Farmers/Partners on the Existence of PT. Tani Prima Makmur Oil Palm Plantation, Andabia Village, Anggaberi District, Southeast Sulawesi Province. The number of samples in the study was 54 respondents of partner/plasma farmers. There are two types of data in general, namely quantitative data and qualitative data. The data sources used in this study are primary data and secondary data. The data analysis method in this study is qualitative descriptive analysis, with a qualitative analysis model. With a Likert scale, the measured variables are described into variable indicators. Then the indicators are used as a starting point for compiling instrument items that can be in the form of questions or statements. The answers to each instrument item using a Likert scale have positive questions and negative questions. Based on the results of the analysis, it appears that public perception regarding the economic impact of PT Tani Prima Makmur's activities is assessed as a total score of 574, indicating that the existence of oil palm plantations has a positive impact on improving the economy of partner/plasma farmers. The overall social impact has a total score of 416, which means that the presence of oil palm plantations is perceived to have a negative impact on the social community of partner/plasma farmers.

This research aims to identify both the partial and simultaneous positive and significant effects of e-service quality, e-trust, and brand image on the customer loyalty of Byond by BSI users in Balikpapan City. The study adopts a quantitative correlational method. A total of 100 respondents were selected using a purposive sampling technique. Data were collected through online questionnaires distributed via a Google Form link. The analytical procedures utilized include correlational analysis, instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using IBM SPSS Statistics version 24. The results of the study indicate that, partially, e-service quality and e-trust variables each have a positive and significant effect on customer loyalty among users of the Byond by BSI application in Balikpapan City. Meanwhile, brand image variable has a positive but not significant effect on customer loyalty among users of the Byond by BSI application in Balikpapan City. Furthermore, when examined simultaneously, the three variables collectively show a positive and significant effect on customer loyalty of Byond by BSI applications users in Balikpapan City.

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

Advances in financial technology require people to have adequate digital financial literacy in order to be able to use financial services safely and wisely. However, there are still many community groups that face limited understanding, including the wife of a retired National Police officer in Megamendung, Bogor. This Community Service Program (PKM) is designed to increase their knowledge, awareness, and skills in managing finances through digital services. The implementation method includes socialization, counseling, interactive discussions, and practical guidance in the use of digital financial applications such as e-wallets and online banking services. Evaluation of activities was carried out through observation, question and answer sessions, and measurement of the level of understanding before and after socialization. The results showed a significant increase in participants' understanding of the concept of digital financial literacy, including benefits and risks to watch out for, such as digital fraud and irregular financial management. In addition, participants also experienced an increase in confidence in using digital financial services for daily needs. This program is expected to encourage family financial independence and improve the economic welfare of the wives of retired POLRI officers in Megamendung, Bogor, as well as become a model for community empowerment in facing the challenges of the digital era.

Bullying is a serious problem in elementary schools that negatively impacts student mental health and achievement. The 2026 UNSIQ Student Community Service Program (KPM) implemented anti-bullying education at Guyangan Elementary School, Purworejo, using a participatory educational approach through literacy, creativity, and counseling. This activity targeted all students and teachers, using observation, documentation, and interviews. Results showed an increase in students' understanding of the meaning, forms, and impacts of bullying, as well as a growing awareness, empathy, and mutual respect. This approach effectively creates a safe and inclusive school environment while strengthening character education. This activity was carried out through various methods, including observation, documentation, and interviews. By involving the active participation of students and teachers, it is hoped that they will better understand the meaning of bullying, recognize its various forms, and realize its negative impact on individuals and the school environment. Through literacy, students are encouraged to dig deeper into bullying, while through creativity, they are given space to create solutions and anti-bullying campaigns in schools. Counseling was conducted to strengthen their understanding of the importance of mutual respect and empathy..

Stunting remains a chronic nutrition problem that requires strengthening community-based interventions, particularly through optimizing the role of posyandu cadres. This article aims to describe nutrition education and child growth monitoring for cadres as a strategy to prevent stunting at Posyandu Delima. The method employed was a participatory community empowerment approach based on health education. The activities were conducted through several stages, including needs assessment, development and delivery of nutrition education, hands-on practice in child growth monitoring, cadre mentoring, and evaluation with reflective feedback. The results showed an improvement in cadres’ knowledge and skills in interpreting growth indicators, identifying early risks of nutritional problems, and delivering structured nutrition education to caregivers of under-five children. Strengthening cadre capacity contributed to better quality of child growth monitoring and reinforced the role of posyandu as a community-based primary health service. In conclusion, integrated nutrition education and child growth monitoring are effective in supporting stunting prevention efforts and are aligned with national policies on strengthening maternal and child health services.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving the economy of rural communities, but still face various obstacles, particularly in packaging branding and marketing. Snack MSMEs in Batumarta 1 Village, Lubuk Raja District, have good product potential, but are not yet supported by a strong brand identity, attractive packaging design, and optimal use of digital marketing. This community service activity aims to support MSME development through assistance with packaging branding and digital marketing. The implementation method includes observing MSME conditions, socializing the importance of branding and digital marketing, assistance in creating brand identities and product packaging designs, and assistance with promotions through social media. The results of the activity show an increase in MSME understanding of the importance of packaging branding and digital marketing, as well as improvements in the appearance of product packaging to be more attractive and have a brand identity. In addition, MSMEs have begun to utilize social media as a means of product promotion. This activity is expected to expand marketing reach, increase product competitiveness, and support the sustainability of MSMEs in Batumarta 1 Village, Lubuk Raja District.

Stunting remains a chronic nutrition problem that requires strengthening community-based interventions, particularly through optimizing the role of posyandu cadres. This article aims to describe nutrition education and child growth monitoring for cadres as a strategy to prevent stunting at Posyandu Delima. The method employed was a participatory community empowerment approach based on health education. The activities were conducted through several stages, including needs assessment, development and delivery of nutrition education, hands-on practice in child growth monitoring, cadre mentoring, and evaluation with reflective feedback. The results showed an improvement in cadres’ knowledge and skills in interpreting growth indicators, identifying early risks of nutritional problems, and delivering structured nutrition education to caregivers of under-five children. Strengthening cadre capacity contributed to better quality of child growth monitoring and reinforced the role of posyandu as a community-based primary health service. In conclusion, integrated nutrition education and child growth monitoring are effective in supporting stunting prevention efforts and are aligned with national policies on strengthening maternal and child health services.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in improving the economy of rural communities, but still face various obstacles, particularly in packaging branding and marketing. Snack MSMEs in Batumarta 1 Village, Lubuk Raja District, have good product potential, but are not yet supported by a strong brand identity, attractive packaging design, and optimal use of digital marketing. This community service activity aims to support MSME development through assistance with packaging branding and digital marketing. The implementation method includes observing MSME conditions, socializing the importance of branding and digital marketing, assistance in creating brand identities and product packaging designs, and assistance with promotions through social media. The results of the activity show an increase in MSME understanding of the importance of packaging branding and digital marketing, as well as improvements in the appearance of product packaging to be more attractive and have a brand identity. In addition, MSMEs have begun to utilize social media as a means of product promotion. This activity is expected to expand marketing reach, increase product competitiveness, and support the sustainability of MSMEs in Batumarta 1 Village, Lubuk Raja District.

Storytelling has been widely recognized as an effective method for teaching English to young learners because it presents language in meaningful and engaging contexts. This study aims to explore the implementation of storytelling in teaching English to primary school students and to examine the perceived benefits and challenges from the teacher’s perspective. The study employed a qualitative descriptive research design involving one English teacher who taught Grade 6 students at SDN 261 Pinrang. The participant was selected through purposive sampling due to her experience in applying storytelling activities in English instruction at the lower primary level. Data were collected through a semi-structured interview and documentation, including lesson plans and teaching materials related to storytelling used in the classroom. The data were analyzed using descriptive qualitative analysis by identifying recurring themes related to classroom implementation, student responses, perceived benefits, and instructional challenges. The findings reveal that storytelling was mainly implemented in listening and speaking activities using simple and familiar stories, visual aids, and follow-up tasks such as comprehension questions and story retelling. According to the teacher, storytelling contributed positively to students’ listening skills, vocabulary acquisition, motivation, and confidence in using English. Students showed higher levels of attention, engagement, and willingness to participate during storytelling sessions compared to traditional teaching methods. However, several challenges were also identified, including difficulty in selecting age-appropriate and culturally relevant stories, limited instructional time, large class size, and the teacher’s need for further training in designing effective storytelling activities. Despite these challenges, the study concludes that storytelling can create a positive and supportive learning environment when it is carefully planned and supported by adequate teacher preparation. The findings highlight the importance of instructional support to maximize the effectiveness of storytelling in primary EFL classrooms.

The main problem in Longko Village is the low utilization of coconut husk waste due to limited community knowledge and processing skills, resulting in the waste being discarded or burned without economic value. This Community Service Program aimed to empower the community through innovative processing of coconut husk into environmentally friendly and marketable broom products. The program employed a participatory approach consisting of observation, socialization, technical training, mentoring, and evaluation, involving six participants from farming households and housewives. Evaluation was conducted by assessing participants’ skills and the quality of the products produced. The results showed a significant improvement in participants’ technical competencies, as indicated by an increase in knowledge from 30% to 90% and practical skills from 25% to 80%. Most participants were able to independently produce at least one coconut husk broom with acceptable functional quality. Furthermore, the program enhanced participants’ understanding of the economic potential of coconut husk and created opportunities for sustainable household-based enterprises utilizing local resources.

Service quality is a crucial factor in improving public trust and satisfaction toward village economic institutions, including village cooperatives. The Merah Putih Village Cooperative in Mulya Sari Village still faces several service-related challenges, such as limited understanding of service excellence principles among employees, unstandardized service procedures, and inadequate communication and administrative skills. This study aims to improve employee service quality through service excellence training to enhance professionalism and service effectiveness at the cooperative. The method used is a descriptive qualitative approach involving observation, interviews, training sessions, service simulations, and direct field assistance. The training focused on service excellence concepts, service ethics, effective communication, implementation of standard operating procedures (SOPs), and administrative management. The results indicate an improvement in employees’ understanding and behavior, reflected in more polite, responsive, and professional service delivery to cooperative members. In addition, administrative management became more organized, contributing to faster and more efficient services. This activity demonstrates that service quality training has a positive impact on improving cooperative service performance. The implications of this study suggest that continuous service training can foster a sustainable service-oriented culture and enhance member satisfaction, thereby strengthening the institutional capacity of village cooperatives

This study discusses the implementation of hadiths regarding the responsibilities of educators in the professional policies of Madrasah Ibtidaiyah (MI) teachers. Hadiths emphasize that teachers have a moral and spiritual mandate to educate and shape the character of students in accordance with the standards of educators. This study aims to analyze the relationship between the values of professional responsibility and the values of educators' responsibility in the hadith with the standards of professionalism for MI teachers. The method used is a qualitative approach through a literature study of hadith books, Islamic education books, and education policy documents. The results of the study show that the values of trustworthiness, exemplary behavior, justice, and sincerity in the hadith are in line with pedagogical competence and professionalism as moral and religious obligations. The implication is that the integration of hadith values is important in the development of MI teachers in order to create competent educators with Islamic character