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Limited digital literacy remains a challenge for micro, small, and medium enterprises (MSMEs) in utilizing social media as a marketing tool. MSMEs TSB LURE in Bangka Kota Village, South Bangka Regency, face problems in expanding their market reach because their marketing strategies are still conventional. This community service activity aims to improve the digital marketing capacity of MSMEs through the use of the TikTok platform. The method used is Participatory Action Research (PAR), which actively involves partners in every stage of the activity, from problem identification, digital literacy training, content production assistance, to the implementation of TikTok Shop with the yellow basket feature. The results of the activity showed significant improvements, namely an increase in followers from 15 to 245, an increase in promotional content from 0 to 12, audience interaction reaching more than 350, and 65 clicks on the yellow basket. These achievements not only increased product visibility but also fostered social change in the form of the emergence of creative youth groups, local leaders from SME actors, and new awareness about the use of digital technology in supporting the local creative economy.

Bontang Kuala, a coastal village in Bontang City, possesses abundant marine resources, particularly bawis fish (Siganus canaliculatus). However, this potential has not been fully optimized to strengthen the local economy. This study aims to examine strategies for strengthening the local economy through the management of bawis fish products using the 4P marketing mix (product, price, place, and promotion). This research employs a qualitative descriptive approach with data collection methods including observation, in-depth interviews with business owners and visitors, and field documentation. The findings indicate that business actors in Bontang Kuala have developed various processed bawis fish products, such as gammi bawis and dried bawis fish, marketed with pricing strategies adjusted to purchasing power. Most businesses are strategically located along the culinary tourism route, although accessibility challenges persist. Promotion strategies remain simple and limited to social media and local community support. Key supporting factors include raw material availability, high market demand, and community institutional support, while constraints include infrastructure limitations, suboptimal promotion, and raw material fluctuations. Overall, the management of bawis fish products has positively impacted community income and strengthened local economic identity. Recommendations include strengthening business infrastructure, enhancing digital promotion capacity, developing community-based business institutions, and expanding strategic partnerships among local actors.

The franchise business model has experienced rapid growth in Indonesia, particularly in the food, beverage, and modern retail sectors, such as Indomaret. The franchise system provides efficient business expansion opportunities for franchisors and franchisees to participate in businesses that already have established operational standards and market reputations. However, behind this development, significant legal challenges have emerged, particularly related to the unequal position between franchisors and franchisees in franchise agreements. This study aims to analyze the forms of legal protection for franchisees by reviewing the principles of fairness, balance, and legal certainty in the implementation of franchise contracts. The approach used is a normative juridical method with a case study of the Indomaret franchise partnership, which is examined through an analysis of related laws and regulations, such as Government Regulation Number 42 of 2007 concerning Franchising and Regulation of the Minister of Trade Number 71 of 2019. The results of the study indicate that there is still asymmetry of power in contract drafting, weak legal literacy of franchisees, and a lack of government oversight of agreement implementation. Therefore, regulatory reform and strengthening of oversight mechanisms are needed to ensure that franchise relationships operate fairly, transparently, and sustainably

Religious Holiday Allowance is a mandatory worker's right that companies in Indonesia must fulfill as part of their legal responsibilities, which should also extend to online motorcycle taxi  drivers. The platform worker status of online motorcycles taxi, who are typically bound only by work agreements, raises questions regarding their entitlement to this Religious Holiday Allowance. This paper aims to highlight the Circular Letter from the Ministry of Manpower Number M/3/HK.04.00/III/2025, which regulates the provision of Religious Holiday Allowance for online motorcycles taxi in the form of a religious holiday bonus. Using a socio-legal research method, this writing emphasizes the correlation between prevailing laws and regulations concerning the Religious Holiday Allowance for online motorcycles taxi drivers. The research findings indicate that online motorcycle taxi drivers have not comprehensively received their Religious Holiday Allowance rights due to their legal status as partners not being formally recognized within prevailing labor regulations. Furthermore, Circular Letter Number M/3/HK.04.00/III/2025 is non-binding, making the implementation of religious holiday bonus provisions contingent upon the individual policies of each platform company.

Rengginang Ibu Saliem Micro, Small, and Medium Enterprises (MSMEs) in Dolok Kahean Village still rely on conventional marketing systems (word of mouth), resulting in limited market reach and the absence of digital presence. This service aims to overcome this gap through training and mentoring of social media marketing strategies to increase brand awareness and expand market coverage. The method used is descriptive qualitative with a focus on participatory action and direct practice which is carried out through four stages, namely observation, interview, implementation, and evaluation. The results show the success of creating an official digital presence for MSMEs through the creation and management of Instagram and WhatsApp Business accounts. Assisted partners gain new operational skills and awareness that the use of social media is a strategic obligation to increase consumer awareness. Social media marketing strategies are proving to be effective as a low-cost solution to significantly expand market reach. This program has succeeded in creating a sustainable empowerment model and provides a foundation for MSMEs to continue digitization independently.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

Geographic Information Systems (GIS) play a vital role in managing and analyzing data related to geographical locations. This research aims to develop a Geographic Information System to map the distribution of internship students at Stella Maris University, Sumba, based on their geographical locations. This system is expected to provide clearer and more detailed information regarding the distribution of internship students, making it easier for the university to plan and manage internship activities more efficiently. This system is built using web-based GIS software, with location data obtained from the university's internship management system. By utilizing GIS technology, users can easily access digital maps that show the locations of students' internships and analyze their distribution. The implementation of this system is expected to benefit students, the university, and partner companies in monitoring the progress of the internship program and ensuring its successful implementation. The advantage of this system is its ease of access and use, as well as its ability to provide more accurate and visual data. It is hoped that this system will serve as a reference for the development of similar systems in the future and contribute positively to higher education in Sumba

This research is motivated by the crisis of public trust experienced by the National Zakat Agency of the Republic of Indonesia (BAZNAS RI) following the receipt of a donation of Rp1.5 billion from McDonald's Indonesia, which is considered to be affiliated with the Israeli McDonald's chain. This crisis has led to public rejection and questions about BAZNAS RI's credibility as a national zakat management institution. This research aims to: (1) analyze the crisis management strategies implemented by the Public Relations division of BAZNAS RI, and (2) examine the forms of crisis response strategies used in handling the issue. The theory used is Situational Crisis Communication Theory (SCCT), with a qualitative approach and phenomenological method. Data collection techniques were carried out through interviews and observations. The results of the study indicate that BAZNAS RI Public Relations implemented three stages of crisis management strategies, namely pre-crisis, during crisis, and post-crisis. In the pre-crisis stage, media monitoring, internal meetings, and the formation of a crisis communication team were conducted. In the crisis stage, strategic steps were taken through coordination with partners, issuing official statements, terminating cooperation with McDonald's Indonesia, and publishing positive content. Support from public figures was also leveraged to restore the organization's image. In the post-crisis phase, issue monitoring and evaluation of collaboration partners were conducted. The response strategy focused on a rebuilding and bolstering approach through apologies, strengthening a positive image, and affirming humanitarian values. These findings underscore the importance of empathetic, transparent, and value-oriented communication in addressing the crisis of trust in philanthropic institutions.

Patients with chronic kidney disease (CKD) often experience shortness of breath, fatigue, and a decline in quality of life due to fluid imbalance, anemia, and reduced lung capacity. These conditions highlight the need for simple, safe, and effective non-pharmacological interventions. This community service program, titled “Napas Lega Bersama” (“Breathing Relief Together”), aimed to improve the knowledge and skills of CKD patients in applying pursed-lip breathing (PLB) techniques as a strategy to enhance breathing patterns and overall well-being. The activity was conducted at a partner hospital’s hemodialysis unit through educational sessions, live demonstrations, and guided PLB practice over a two-week period. Pre- and post-program assessments were performed using standardized questionnaires to measure participants’ knowledge and perceived quality of life. The results showed an 85% increase in participants’ understanding of PLB and a 70% improvement in perceived comfort and daily activity performance after the intervention. Participants also reported reduced shortness of breath and greater relaxation during dialysis sessions. This program demonstrates that pursed-lip breathing can serve as a simple and effective complementary therapy to improve the quality of life of CKD patients. It is recommended that this initiative be continued through routine mentoring and interdisciplinary collaboration to promote therapeutic breathing exercises across healthcare settings.

Women are an interesting subject of analysis in the media, especially in films. The status of single women, meaning those without a partner, is often accompanied by negative stigma and social pressure to meet societal expectations. This phenomenon is often perceived as a failure to fulfill one's expected role, thereby creating various challenges for single women. This study aims to examine the representation of singlewomen through the character Lainy in the film Kinda Pregnant, exploring how Lainydeals with social stigma and pressure related to her status. Using Stuart Hall's theory of representation, this study applies a descriptive qualitative method and a semiotic approach developed by Roland Barthes. This study analyzes 12 selected scenes to identify relevant themes, such as expectations, reproductive myths, social pressure, and negative stereotypes faced by single women. The analysis reveals that single women are often labeled as “old maids” and compared to the ideal married woman. In this context, Lainy is depicted as struggling against societal expectations regarding marriage and motherhood, while striving to find self-acceptance amid the stigma attached to her status. This study aims to provide insights into the challenges faced by single women in social and cultural contexts, emphasizing the importance of solidarity among women.

This research begins with the complexity of challenges faced by Christian families in the modern era, such as issues of communication, loyalty, and role imbalance. The aim is to examine the theological meaning of marriage as a divine institution in Christianity, focusing on the core values ​​of love, loyalty, and responsibility. Furthermore, this research formulates implementative strategies to create a harmonious and strong Christian family. This research uses a descriptive qualitative approach with a literature study method, analyzing various biblical sources, books, and journals on Christian marriage. Data were analyzed by selecting, grouping, and summarizing the contents of the readings using a theological relational model, where love and loyalty are the foundation that gives rise to responsibility. The results show that Christian marriage is the embodiment of God's plan, a reflection of Christ's love, and the foundation for a harmonious family. Implementative strategies in modern life include: building communication based on love, maintaining loyalty in the digital age, implementing servant leadership and equal partnerships, making the family a community of faith, and managing conflict with forgiveness. This research is expected to strengthen Christian family life in the modern era through a deeper understanding of the theological meaning of marriage and the application of relevant practical strategies. Academically, this research contributes to the development of practical theology.

This training activity aims to strengthen the work competency of vocational students in the hospitality industry, particularly in the restaurant service aspect. The training was held on May 23, 2025, at the Bina Darma Hotel, Palembang, involving students from the Hospitality and Culinary Arts Study Program at the Prasetiya Mandiri Polytechnic, Palembang. The methods used were experiential learning and industry-based training, which emphasize learning through direct experience in a real work environment and reflection on the practices carried out. During the training, students were actively involved in restaurant service activities, from welcoming guests and serving food and drinks, to implementing work ethics and professional communication. Evaluation results showed a significant improvement in the students' service skills, communication skills, and work attitudes. In addition to providing benefits to the students, this activity also provides benefits to the hotel in the form of additional staff support in service and potential long-term collaborations. Overall, this training is in line with the Merdeka Belajar-Kampus Merdeka (MBKM) policy that encourages project-based learning and industry partnerships, and has proven effective in increasing employability skills and strengthening the synergy between the world of vocational education and the world of work.

The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS version 4.0. The results show that Self-esteem, Knowledge Sharing, Professional Skepticism, and Educational Level positively influence Auditor Performance. Meanwhile, Narcissism has an adverse effect on Auditor Performance. These findings highlight the importance of personality traits and professional conduct in supporting the quality of auditor performance.

This training activity aims to strengthen the work competency of vocational students in the hospitality industry, particularly in the restaurant service aspect. The training was held on May 23, 2025, at the Bina Darma Hotel, Palembang, involving students from the Hospitality and Culinary Arts Study Program at the Prasetiya Mandiri Polytechnic, Palembang. The methods used were experiential learning and industry-based training, which emphasize learning through direct experience in a real work environment and reflection on the practices carried out. During the training, students were actively involved in restaurant service activities, from welcoming guests and serving food and drinks, to implementing work ethics and professional communication. Evaluation results showed a significant improvement in the students' service skills, communication skills, and work attitudes. In addition to providing benefits to the students, this activity also provides benefits to the hotel in the form of additional staff support in service and potential long-term collaborations. Overall, this training is in line with the Merdeka Belajar-Kampus Merdeka (MBKM) policy that encourages project-based learning and industry partnerships, and has proven effective in increasing employability skills and strengthening the synergy between the world of vocational education and the world of work.

The Industrial Internship (PKI) Information System for 12th-grade students at Kasimo Kererobbo Vocational School aims to simplify the process of managing and monitoring students' PKI activities in an efficient and structured manner. This system is designed to integrate various information related to PKI activities, from registration of partner companies, student placement, to reporting of PKI activity results. By using a web-based system, the administrative process becomes more transparent and can be accessed by students, supervising teachers, and partner companies in real-time. In addition, this system also allows monitoring of student progress during PKI and facilitates communication between the school and partner companies. The results of this system development are expected to improve the quality and effectiveness of PKI implementation, while simplifying administration that has been done manually. This system also makes it easier for students to choose partner companies that suit their majors and interests, and provides faster and more timely access to reports and evaluations of PKI results.

This community service project was motivated by the limited technical competency among TIK (Information and Communication Technology) personnel in Semarang Regency schools in designing optimal computer network infrastructure. This situation resulted in slow, unstable, and poorly managed digital learning services within these schools. The main objective of this activity was to enhance the competency of 24 TIK personnel to enable them to design efficient, secure, and professional networks tailored to their schools' needs. The solution provided was hands-on training using the UISP Design Center, a web-based network design platform. The training was conducted face-to-face over two days and covered hierarchical topology, VLAN and QoS management, and practical design simulation. Measurement results demonstrated a significant increase in the participants' cognitive competency, evidenced by the average score rising from 45.2% on the pre-test to 82.5% on the post-test. Participants successfully applied these concepts to produce accurate designs for network topology, logical segmentation, and Bills of Materials (BOM). The high level of participant satisfaction confirms the effectiveness of this training in closing the skill gap. This activity successfully enhanced the network planning capability of the partner schools.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

In the midst of increasingly rapid and complex information flows in the digital era, the ability of government institutions to establish effective communication has become crucial in shaping a positive public image. This study aims to examine the public communication strategies implemented by the South Jakarta Department of Communication, Informatics, and Statistics in delivering information to the public in a transparent, accurate, and participatory manner. Employing a qualitative approach with a descriptive method, data were obtained through in-depth interviews, observation, and documentation. The findings reveal that the department actively utilizes social media and digital channels, fosters two-way communication, and crafts messages that are adaptive to public needs. Despite these efforts, challenges persist, such as limited human resources, disruptions in digital infrastructure, and the spread of disinformation that undermines public trust. This study underscores the importance of communication strategies that are not only technical but also ethical and humanistic, positioning the public as partners in dialogue. These findings are expected to contribute to strengthening the communication capacity of government institutions that are oriented toward service, transparency, and collaboration.

This study aims to analyze the implementation of the policy on drug abuse education programs for students in Senior High Schools. The main focus of this research is to examine the extent to which government and institutional policies have been effectively implemented within the school environment. The problem identified in the field indicates that the implementation of anti-drug education programs has not been optimal, due to limited coordination among stakeholders, inadequate resources, and the low level of teacher and student participation in preventive activities.This research employed a qualitative descriptive approach with a case study design conducted in several Senior High Schools that implemented drug abuse education programs. Data were collected through in-depth interviews, observations, and document analysis. The research questions focused on: (1) how the policy on drug abuse education programs is implemented in schools; (2) what factors support and hinder its implementation; and (3) how the implementation of the policy affects students’ understanding and attitudes toward drug abuse prevention.The results revealed that the policy implementation was partial and not yet fully integrated into the curriculum or school culture. The main supporting factors included the strong commitment of school principals and partnerships with the National Narcotics Board (BNN), while the main inhibiting factors were limited human resources, weak policy monitoring, and a lack of contextualized educational materials. Nevertheless, the program has had a positive impact on improving students’ awareness and preventive attitudes toward drug abuse, especially when activities were conducted collaboratively and sustainably.