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The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

This study aims to analyze the effectiveness of Facebook and Instagram as public relations communication tools at MI Darun Najah Srobyong, Jepara. A qualitative approach was employed using observation, in-depth interviews with the public relations team, teachers, parents, and community leaders, as well as documentation analysis. The findings indicate that both platforms have contributed to improving information transparency, community engagement, and the school's public image. However, several challenges were identified, including limited human resources and digital literacy gaps among parents. The study recommends content management training, digital literacy programs, and enhanced two-way interaction to optimize the role of social media in elementary school communication strategies.

This study explores the philosophical and theological implications of John Dewey's pedagogical thought, particularly his emphasis on reflective practice and experiential learning, within the context of Contemporary Christian Religious Education (PAK). Despite its potential to foster active, student-centered learning, a significant gap exists in deeply examining how Dewey's principles align with or challenge PAK's theological aim of faith formation. This qualitative library research, employing Miles and Huberman's data analysis model, addresses this gap by synthesizing Dewey's pedagogical concepts with the Christian theology of spiritual growth, particularly informed by 1 Corinthians 3:6, which posits that God gives the increase. The findings reveal that Dewey's experiential learning framework can profoundly enrich PAK by shifting the teacher's role from a primary knowledge dispenser to a facilitator who guides students in applying biblical truths to real-life experiences. This approach encourages holistic development encompassing cognitive, affective, and psychomotor domains. However, the implementation necessitates a robust theological filter, maintaining that biblical truth is final and acknowledging God's sovereignty in true spiritual growth. The study concludes that while Dewey's pedagogy provides practical strategies for student engagement and character development, its successful integration into PAK hinges on a clear understanding of its theological boundaries, ensuring that pedagogical flexibility is balanced with doctrinal integrity. This research offers a theoretical foundation for transformative PAK practices, aiming to cultivate knowledgeable Christian students with deep and active faith.

This study examines the usage behavior of art college students of digital libraries within the context of digital intelligence in Sichuan. It explores how motivational factors, knowledge, and traits influence students' engagement with digital resources. The research highlights that intrinsic motivations, such as personal interest and creativity, significantly drive students to utilize digital libraries effectively. Additionally, the level of digital literacy and familiarity with available resources plays a crucial role in determining usage frequency and depth. Personality traits, such as openness and conscientiousness, also influence how students interact with these platforms. By understanding these dynamics, the study aims to provide insights for educational institutions to enhance digital library services, ultimately fostering better academic outcomes and career readiness for art students in a rapidly evolving digital landscape. The findings suggest that student usage behavior correlates with the influence of motivation, knowledge, and traits in a sample of 385 art college students.

PT Unilever Indonesia’s strategic application is examined through the Balanced Scorecard framework, focusing on four key perspectives: financial, customer, internal business processes, and learning and growth. The analysis reveals that while the company demonstrates strong financial performance, such as high ROI and ROE, challenges like declining annual profits and increasing liabilities signal the need for improved cost management and risk mitigation. Unilever's strategy emphasizes innovation and customer relationships, leveraging Total Quality Management (TQM) and continuous product enhancements. However, internal issues such as employee work culture, inadequate facilities, and employee satisfaction remain significant obstacles to organizational performance. The findings suggest a need for stronger employee engagement and workplace improvements, alongside enhanced financial sustainability strategies. Future research could explore how external factors, such as shifting market trends and government regulations, influence Unilever’s strategic decisions and overall success.

The Nearpod Implementation Training, attended by ten students from the Indonesian Language Education Study Program was conducted, with the aim of enhancing student engagement in learning and preparing gen-z pre-service teachers to become interactive and innovative educators. this activity was designed based on students’ needs for improved digital literacy and pedagogical competence in designing technology-integrated learning. the method included need identification, in-person training, demonstration of Nearpod features, and hands-on practice in creating interactive learning content. The training evaluation used three instruments: a training evaluation questionnaire, field notes, and a participant assessment rubric. the results revealed significant improvements in five key areas: technological proficiency, student engagement strategies, confidence in digital teaching, creativity, and peer collaboration. Participants with diverse technological backgrounds were able to show meaningful progress due to the inclusive and interactive training approach. these findings emphasize the importance of strengthening pre-service teachers’ competencies through participatory digital tools like Nearpod to address the challenges of 21st century learning.

This study was conducted to examine how well the use of augmented reality (AR) learning tools helps fifth-grade elementary school students understand mathematical concepts related to fractions.. The research was motivated by students' limited comprehension of the abstract nature of fractions and the lack of engaging educational tools capable of presenting the material in a meaningful and interactive way. Augmented reality is believed to improve student engagement and offer more appealing visual representations by integrating virtual elements into the real-world environment. A total of 30 students I participated in this study, which used a quasi-experimental design with a One Group Pretest-Posttest method. Information was collected through pre-tests, post-tests, written notes, and observations. We used SPSS software to analyze the data. The results showed that students' grades improved significantly, with the average increasing from 54.80 in the pretest to 91.83 in the posttest. The normality test indicated that while pretest scores were approximately normally distributed, the posttest scores followed a normal distribution. A one-sample t-test showed a statistically significant effect of AR media usage, with a p-value of 0.000 and t-values substantially higher than the critical value (pretest: 32.439; posttest: 112.071). These results suggest that AR-based instructional media are effective in supporting elementary students’ understanding of fraction concepts. Overall, the study confirms the positive impact of augmented reality in mathematics learning for fifth-grade students.

The special autonomy granted to Aceh Province allows for the implementation of Islamic criminal law (jinayat), yet challenges remain in law enforcement, particularly against corporations that provide facilities for Jarimah. Despite the enactment of Qanun Number 6 of 2014 on Hukum Jinayat, prosecutions have largely focused on individuals, while companies such as hotels, boarding houses, and cafés frequently escape accountability, even when their facilities are used to commit acts such as khalwat, maisir, and zina. This study aims to examine the enforcement mechanisms targeting such corporate entities within the jurisdiction of Banda Aceh City. Employing empirical legal research methods, the study utilizes qualitative analysis based on field observations, interviews with stakeholders, and a review of legal documents. The findings indicate that law enforcement efforts are hampered by five major factors: vague and incomplete legal provisions; limited knowledge and training among investigators; inadequate human resources and supporting infrastructure; a lack of public support; and deeply rooted cultural practices that often favor informal resolutions over formal prosecution. Despite the legal possibility of corporate liability under the qanun, enforcement remains weak due to unclear definitions, particularly concerning intent and the element of facilitation. The study concludes that the effectiveness of law enforcement in this domain is critically undermined by structural and normative deficiencies. Therefore, reform is urgently needed, including amendments to legal texts, comprehensive investigator training, and public engagement strategies to ensure corporate accountability in supporting the implementation of syari’at Islam in Aceh.

Abstract: This study investigates the impact of social media marketing (SMM) on brand awareness,brand engagement, and purchase intention across five emerging European economies: Albania,Kosovo, Romania, Ukraine, and North Macedonia. Anchored in the Uses and Gratifications Theory(UGT) and the Consumer Brand Engagement (CBE) model, the research employs Partial LeastSquares Structural Equation Modeling (PLS-SEM) to examine the complex interrelationships amongthese constructs. Findings reveal that SMM positively influences brand awareness and engagement,both of which significantly mediate the relationship between SMM and purchase intention.Importantly, the strength and nature of these effects vary by country, underscoring the role ofcultural and contextual factors in shaping consumer responses to digital marketing stimuli. Thiscross-national analysis fills a critical gap in the literature by focusing on underrepresented, highgrowth markets and offers valuable implications for both theory and practice. Specifically, itadvocates for localized, culturally sensitive SMM strategies that emphasize both visibility andinteractive engagement. The study contributes to the broader marketing discourse by demonstratinghow consumer behavior in digitally connected, developing economies diverges from that in maturemarkets, thereby reinforcing the necessity of context-aware digital marketing frameworks in globalstrategy formulation.

Nutritional problems among elementary school-aged children remain a critical public health issue in Indonesia. A lack of family understanding regarding the importance of balanced nutrition is one of the key contributing factors to the high rates of stunting and malnutrition. This community service activity aims to improve family awareness of children's nutrition through an educational approach tailored to the families’ social, economic, and cultural characteristics. The program was conducted at SD Inpres Laikang, involving 60 families. The methods included identification of family characteristics, focus group discussions (FGDs), interactive lectures, and pre-and post-test evaluations. The results showed an improvement in nutritional understanding among 87% of participants, along with healthier dietary behavior changes at home. This approach adapts the principles of the Harvard Public Health Nutrition Model, which views the family as a systemic unit in shaping children's eating habits. Education based on family characteristics has proven effective and relevant in supporting sustainable nutrition literacy improvement.

This research uses a literature study method to analyze the factors that influence students’ learning motivation in Islamic Religious Education subjects. Learning motivation is a crucial aspect of successful learning processes, especially in religious education, which emphasizes affective and spiritual development. Based on a review of various literature sources, it was found that there are several key factors affecting students’ motivation to learn. These include internal factors such as interest, self-confidence, and learning goals, as well as external factors like the role of teachers, family environment, and learning facilities. In addition, the teaching approach used by the educator significantly influences students’ engagement in Islamic Religious Education learning. The literature also shows that implementing varied and contextual learning methods can significantly enhance students’ motivation. This research is expected to serve as a reference for teachers and education practitioners in designing instructional strategies that effectively improve students’ motivation in learning Islamic Religious Education in a sustainable manner.

This Community Service Program (PKM) aims to enhance literacy culture among students through a short story writing workshop conducted at MAN 1 Brebes. The program was initiated in response to the low interest in reading and writing among teenagers. The training was carried out intensively using a project-based learning approach, emphasizing the creative writing process from planning and drafting to revision. Participants were encouraged to choose their own story themes to foster personal and emotional engagement in writing. Evaluation was conducted through pretests and posttests to measure improvement in writing skills. The results showed that 87% of participants experienced an increase in scores, particularly in understanding story structure, diction usage, and conflict development. Each student produced one short story, which was compiled into a digital anthology as the final product of the training. This activity proved effective in fostering literacy interest and improving students' writing abilities, and it is expected to serve as a model for similar training programs in other educational settings.

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

This study aims to improve students’ speaking skills through the use of the YouTube channel “Ritueli Daeli” among seventh-grade students at MTs Daruttholibin Watumalang. A Classroom Action Research (CAR) approach was implemented in two cycles. Data were collected through interviews, speaking tests, observations, and documentation. The results indicate that incorporating videos from “Ritueli Daeli” significantly enhanced students’ speaking skills in fluency, pronunciation, and confidence. The average score increased from 72.32 in the first post-test to 74.87 in the second post-test, with students’ engagement and motivation visibly increasing. This study supports the integration of digital media, specifically curated YouTube content, as an effective tool to enrich English learning experiences.

The purpose of this research is to promote the active engagement of fourth-grade students at Madrasah Ibtidaiyah Negeri (MIN) 4 Muaro Jambi in Natural and Social Sciences (IPAS) learning by using the discussion approach. The key issue addressed in this research is a low degree of student participation, as shown by their lack of bravery to ask and answer questions, as well as restricted contact throughout the learning process. This research adopts a Classroom Action Research (PTK) technique based on the Kemmis and McTaggart model, with two cycles of preparation, action, observation, and reflection phases. The study included 27 pupils from Class IV A. Data collecting methods included observations, interviews, testing, and documentation. The study findings revealed a considerable increase in learning activities. In the first cycle, average student engagement varied between 52% and 56%, whereas in the second cycle, it jumped dramatically to 81% to 89%. This enhancement also had an influence on learning outcomes, as the class average score increased from 67 to 71, and the classical completion rate increased from 63% to 89%, surpassing the minimal criterion stipulated by the Learning Objective Completion Criteria (KKTP). As a result, it is possible to infer that using good conversation approaches improves student engagement and learning results in IPAS learning.

The community service program titled Great Youth, Strong Mentality at Untung Suropati Catholic High School aimed to enhance students understanding and skills in managing stress and anxiety, which are increasingly prevalent among adolescents due to academic pressures, social dynamics, environmental changes, and excessive exposure to social media. These issues are exacerbated by a lack of knowledge about effective stress management strategies, such as relaxation techniques and emotional communication, as well as the stigma surrounding mental health that discourages adolescents from seeking help. The counseling was conducted using an interactive approach, comprising a 30-minute informative lecture to explain the concepts of stress and anxiety, small group discussions (5–7 students) to encourage reflection and sharing of experiences, and practical exercises on relaxation techniques, such as diaphragmatic breathing and mindfulness, to provide hands-on experience. Supporting materials, including visual presentations and interactive quizzes, were utilized to enhance student engagement. Post-event evaluation revealed significant improvements in the understanding of stress and anxiety among students in grades X, XI, and XII. Students demonstrated enthusiasm through active participation in discussions and practical sessions, as well as positive feedback on the supportive and stigma-free environment. The program successfully equipped students with practical skills for stress management and fostered a healthier learning environment. For sustainability, it is recommended to conduct similar programs regularly, integrate mental health education into the school curriculum or extracurricular activities, provide concise modules for students’ independent use, and collaborate with school counselors to monitor technique implementation and offer ongoing support to ensure long-term impact on students mental well-being.

This study aims to evaluate the effectiveness of digital learning media in enhancing elementary school students’ learning interest within the context of technological advancement in education. Digital media such as interactive videos, educational animations, and learning applications are increasingly integrated into teaching processes as a response to the demand for more innovative and adaptive education. This research discusses how digital learning media can stimulate students’ intrinsic motivation, strengthen engagement, and create a more enjoyable and contextual learning experience. The findings indicate that digital media holds significant potential to improve the quality of primary education by presenting content in an engaging and easily comprehensible manner. Despite technical challenges such as limited device availability and internet access, conceptually, digital learning media can serve as a strategic solution in reforming teaching methods in the digital age.  

This study aims to describe the application of the Project-Based Learning (PjBL) model in IPAS learning on economic activities and to examine its effect on the collaboration skills of fourth-grade students at Saraswati 1 Elementary School in Denpasar. This study employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that the implementation of PjBL through six stages of implementation significantly enhances collaborative aspects such as role distribution, open communication, cooperation, and shared responsibility. Teachers and students responded positively to this method, as learning became more meaningful and enjoyable. The projects created by students reflected active engagement and solid teamwork. In conclusion, the PjBL model is effective in enhancing students' collaboration skills and is relevant for implementation within the context of the Merdeka Curriculum to support the strengthening of the Pancasila learner profile.

Sustainable development in coastal areas requires collaborative governance involving multiple stakeholders, including government, private sector, and communities. Makassar, as a major coastal city in Eastern Indonesia, faces significant challenges in implementing sustainable development programs in its coastal areas.This study examines the influence of collaborative governance on the success of sustainable development programs in Makassar's coastal areas, with a focus on accountability mechanisms and stakeholder engagement processes.This research employs a mixed-method approach, combining quantitative analysis using Structural Equation Modeling (SEM) and qualitative analysis through in-depth interviews with 150 respondents from government agencies, private sector, NGOs, and local communities. Data were collected from January to October 2024 in four coastal sub-districts of Makassar.The study reveals that collaborative governance significantly influences the success of sustainable development programs (β = 0.687, p < 0.001). Key mediating factors include transparency in resource allocation (β = 0.445, p < 0.01), community participation in decision-making (β = 0.523, p < 0.001), and integrated monitoring systems (β = 0.398, p < 0.05). Effective collaborative governance enhances sustainable development program outcomes through improved accountability, resource efficiency, and stakeholder satisfaction. The findings suggest that formal collaboration frameworks and transparent financial reporting mechanisms are critical success factors.

This study aims to examine the implementation of digital educational games to enhance the understanding of fraction concepts among fifth-grade elementary school students. The background of this research lies in the low mastery of fraction material and the lack of student engagement due to conventional teaching approaches. The research used a quasi-experimental method with a pretest-posttest control group design. The subjects were divided into an experimental group, which received digital educational game-based learning, and a control group, which was taught using traditional lectures and practice questions. The results showed a significant improvement in the understanding of fractions in the experimental group compared to the control group. The findings indicate that digital educational games can enhance motivation, engagement, and the effectiveness of mathematics learning. This research recommends the integration of interactive digital media as an innovative strategy for teaching mathematics in elementary schools.