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The main problem in this Community Service (PkM) activity is the condition of students at Al Kautsar Kraksaan Islamic Junior High School. They are in the puberty phase where emotional conditions are unstable. This situation results in problems in the form of negative social interactions, low motivation to learn, and social conflict within peer groups. For this purpose, the purpose of this PkM, we strive to provide educational and preventive assistance by increasing students' understanding of the application of scientific methods in studying behavior. In this case, we use the Participatory Action Research (PAR) method which invites students to actively collaborate with us in several important stages, namely: problem identification, action planning, evaluation, and reflection. The results of this activity show that students are able and even successful in using scientific methods to curb their behavior, in controlling emotions and rationally in making decisions in social life. This activity, in mentoring and participating in efforts to shape the character of students who are more responsible and ethical as well as more mature emotionally and socially.

Children under two years old (Baduta) are vulnerable to nutritional problems due to their rapid growth and development phase. Supplementary feeding (PMT) using locally sourced foods is an effort that can support adequate nutritional intake during this period. This community service activity aimed to increase mothers' knowledge regarding the importance of PMT and the introduction of nutritious local food ingredients that are easily accessible. The activity was conducted in Lawata Village, Kolaka Utara Regency, involving 30 mothers with Baduta. The method used was educational counseling and interactive discussion covering the definition, benefits, timing of supplementary feeding, and examples of local nutritious foods such as fish, eggs, tempeh, legumes, vegetables, and tubers. The results showed an improvement in participants' understanding of appropriate supplementary feeding practices. Mothers also expressed willingness to apply the knowledge gained in daily feeding practices at home. This program is expected to increase family awareness of balanced nutrition and encourage the use of local food sources to support optimal child growth and nutritional status improvement.

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

This community service activity aims to enhance supply chain efficiency and expand market access for Micro, Small, and Medium Enterprises (MSMEs) in Wabula Satu Village, Buton Regency, Southeast Sulawesi. The main problems faced by MSMEs include inefficient supply chain management, limited production coordination, and low utilization of digital technology for product marketing. The program was implemented using an educational-participatory approach through a series of training sessions, simulations, and mentoring activities. The results revealed significant improvements in participants’ understanding of supply chain management, production efficiency, and digital marketing skills, particularly through social media and marketplace platforms. MSMEs also showed progress in branding and product packaging, while collaborative networks were established to support collective raw material procurement and joint distribution. This program has contributed to improving local business competitiveness, productivity, and sustainability. Moreover, it demonstrates an effective community empowerment model based on technology adoption and collaboration to strengthen village economic resilience in the digital era.

This community service activity aims to enhance supply chain efficiency and expand market access for Micro, Small, and Medium Enterprises (MSMEs) in Wabula Satu Village, Buton Regency, Southeast Sulawesi. The main problems faced by MSMEs include inefficient supply chain management, limited production coordination, and low utilization of digital technology for product marketing. The program was implemented using an educational-participatory approach through a series of training sessions, simulations, and mentoring activities. The results revealed significant improvements in participants’ understanding of supply chain management, production efficiency, and digital marketing skills, particularly through social media and marketplace platforms. MSMEs also showed progress in branding and product packaging, while collaborative networks were established to support collective raw material procurement and joint distribution. This program has contributed to improving local business competitiveness, productivity, and sustainability. Moreover, it demonstrates an effective community empowerment model based on technology adoption and collaboration to strengthen village economic resilience in the digital era.

Balance disorders are among the most common functional problems experienced by older adults and significantly increase the risk of falls, disability, and reduced quality of life. Early screening and health promotion efforts are essential in preventing these complications. This community service program aimed to introduce and implement the Fukuda Stepping Test as a simple, low-cost, and effective method for promotive and preventive assessment of balance impairment among elderly individuals in the community. The activity involved health education on balance maintenance, demonstration of the test procedure, and direct assessment of participants, followed by individualized feedback and recommendations for balance exercises. The results showed that the Fukuda Stepping Test was well-received, easy to perform, and successfully identified elderly individuals with potential vestibular asymmetry or dynamic balance deficits. Furthermore, the program increased participants’ awareness regarding fall prevention and encouraged adoption of regular balance training. This initiative highlights the importance of accessible physiotherapy-based screening tools in community settings and underscores the role of physiotherapists in promoting healthy aging and reducing fall risk among older adults.

Poverty is one of the most difficult economic problems to solve. This problem occurs in all countries. Among the causes of poverty are poor human resources, a low quality of life, a rising unemployment rate, and a decrease in job availability each year, as well as wages that do not match living costs. This is not only due to low human resources; the government also plays a crucial role in this issue. The poverty rate is unavoidable, so an appropriate solution is needed to address this issue. One step to reducing poverty is to analyze which economic instruments can be optimized, especially in the Sidoarjo region. The poverty rate in Sidoarjo is quite high. The open unemployment rate in Sidoarjo ranks third in East Java province. Therefore, the author was interested in conducting this research. This study aims to determine the effect of the distribution of zakat, infaq, and alms (ZIS) funds, GRDP, and open unemployment on the poverty rate in Sidoarjo in 2013-2023. This study uses a quantitative method with multiple linear regression analysis. The data processing tool used is SPSS. The results of the T test indicate that the distribution of ZIS funds has a significant effect on the poverty rate, while GRDP and open unemployment do not have a significant effect on the poverty rate partially. The F test shows that the distribution of ZIS funds, inflation, and GDP have a significant effect on the poverty rate simultaneously in the period 2013-2023. The limitation of this study is the use of variables that affect the poverty rate, so that future researchers can add or change these variables with other variables related to poverty.

Banyoneng Laok Village, Geger District, Bangkalan Regency, has great potential to be improved both in the human resources and natural resources sectors, in the human resources sector, many village residents have received education up to high school level and even college, while in the natural resources sector, the majority of residents earn a living as farmers and livestock breeders, but when the dry season arrives they experience difficulties both as farmers and as livestock breeders in meeting their daily needs so that some residents have to choose to migrate out of town or even abroad. The purpose of this community service is to provide education and practice in making pavin and fermenting animal feed to overcome these problems. The method used in this service is participatory action research (PAR) for a full month at the service partner of Banyoneng Laok Village, Geger District, Bangkalan Regency, by directly engaging with the local community. The results of this service are that the community can make their own faving and become a side income and also the community can process animal feed to be more durable and of high quality by fermentation in order to meet the need for animal feed during the dry season.

Banyoneng Laok Village, Geger District, Bangkalan Regency, has great potential to be improved both in the human resources and natural resources sectors, in the human resources sector, many village residents have received education up to high school level and even college, while in the natural resources sector, the majority of residents earn a living as farmers and livestock breeders, but when the dry season arrives they experience difficulties both as farmers and as livestock breeders in meeting their daily needs so that some residents have to choose to migrate out of town or even abroad. The purpose of this community service is to provide education and practice in making pavin and fermenting animal feed to overcome these problems. The method used in this service is participatory action research (PAR) for a full month at the service partner of Banyoneng Laok Village, Geger District, Bangkalan Regency, by directly engaging with the local community. The results of this service are that the community can make their own faving and become a side income and also the community can process animal feed to be more durable and of high quality by fermentation in order to meet the need for animal feed during the dry season.

Mental health has become a major global issue, particularly after the COVID-19 pandemic, which significantly increased the prevalence of psychological disorders. Early detection of stress and other mental health problems remains a major challenge, as traditional methods are generally subjective and unable to provide real-time results. This study aims to design and test a wearable sensor based on Heart Rate Variability (HRV) as a physiological indicator for detecting stress levels. The research employed an experimental approach through the development of a wearable sensor prototype equipped with a stress detection algorithm based on HRV analysis, including both time-domain and frequency-domain parameters. The prototype was tested on 100 respondents with varying stress levels under controlled conditions. Instruments used in this study included the HRV sensor prototype, psychological questionnaires, and standard validation devices. Data were analyzed by comparing the sensor detection results with respondents’ psychological data and calculating prediction accuracy. The findings showed that the wearable sensor was able to predict stress conditions with an accuracy rate of 80%. The distribution of sensor detection results was generally consistent with psychological data, especially in the low-stress category, although slight deviations were observed in moderate and high-stress categories. These results demonstrate that an HRV-based wearable sensor can serve as a practical and non-invasive tool to monitor mental conditions in real time. The implications of this research highlight the potential of wearable technology as an innovative solution for mental health monitoring, both for individual use and as support for healthcare systems. Therefore, this study contributes to the development of adaptive and responsive health technologies in addressing global mental health challenges.

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

One of the community service activities that can be implemented by universities is the Field Work Lecture (KKL) program. The KKL program offers many positive benefits, including the opportunity to gain direct experience related to real-world work practices. We, along with fellow Office Administration Management students, were given the opportunity to carry out the KKL in Supiori Regency, specifically in North Supiori District, Warbor Village. The selection of Warbor Village as the KKL location was based on the desire to gain practical knowledge directly about administrative activities, as well as to be able to make a real contribution to the local community. In addition, this program also aims to strengthen good relations between students and the Warbor Village community. Through this KKL, students can better understand the application of theories learned in college in the context of the real world of work, and play an active role in helping solve problems in the community, especially in the field of administration. This activity is also expected to have a positive impact on the surrounding community and increase students' understanding of the important role of administration in everyday life.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

This community service activity aims to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs) UP2K Unyur Makmur in Unyur Village, Serang City, Banten through the application of digitalisation and product packaging innovation. The main problems faced by partners are limitations in the use of digital technology for marketing and packaging designs that are unattractive and do not reflect the identity of local products. The methods used in this activity include socialisation, training, mentoring, and evaluation of the implementation of digital marketing strategies and packaging design development. The results of this activity show an increase in the ability of MSME actors to use digital media such as marketplaces, social media marketing, and simple graphic design for product promotion. In addition, the packaging innovations introduced were able to increase the aesthetic value and appeal of products in the eyes of consumers. The tangible impact of this activity was an increase in MSME actors' awareness of the importance of digitalisation and packaging innovation in expanding markets and strengthening brand image. This activity is expected to become a model for digital and creative MSME empowerment in the Serang area and its surroundings.

Low back pain is a discomforting condition that can cause various disorders and potentially disrupt a person's quality of life, such as causing decreased work productivity. Therefore, it is important for the community, especially farmers in Bulakrejo Hamlet, Ngawi Regency. To improve understanding of low back pain, efforts are needed to expand farmers' knowledge regarding this condition, including its definition, prevention, and treatment in Bulakrejo Hamlet. The method applied was providing physiotherapy education through health promotion about low back pain using leaflets as a medium for information delivery. A question and answer session was also conducted to measure the level of understanding of farmers in Bulakrejo Hamlet and provide exercises that can address problems of weakness, stiffness, limitations and pain in the back muscles. The activity ran smoothly and the material was easily understood by farmers in Bulakrejo Hamlet. Evaluation results showed an increase in farmers' knowledge, from 40% to 90%. The extension activity proved effective in increasing farmers' understanding of low back pain cases.

Education in remote areas continues to face various problems that affect the quality and equity of learning outcomes. The lack of adequate facilities and infrastructure, the shortage of competent teachers, and limited access to learning resources are the main obstacles to implementing effective education in these regions. In addition, the national curriculum, which is uniform in nature, is often less relevant to the needs, potential, and local context of the community. This study aims to analyze educational problems in remote areas and their relevance to adaptive and contextual curriculum design. Using a literature review approach, the study shows that a curriculum aligned with local conditions can improve students’ learning motivation, develop regional potential, and strengthen life skills. Therefore, collaborative efforts among the government, educators, and the community are needed to design a curriculum that can effectively address educational challenges in remote areas in a sustainable manner.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

The Community Service Program (KKN) is a form of student community service aimed at helping resolve social problems. This research focuses on publicizing the dangers of online gambling (judol), a global phenomenon that causes moral, economic, and social harm, by integrating it with Sharia principles in Perkebunan Gunung Melayu Village. The method used was Participatory Action Research (PAR) with a qualitative approach. The 13-day program involved initial observation, educational-participatory socialization interventions that emphasized the prohibition of Maisir and its relationship to Maqāṣid al-Sharīʿah (Objectives of Sharia), and impact evaluation. The implementation results demonstrated high community enthusiasm and a significant increase in cognitive awareness and understanding of Sharia as a spiritual bulwark against online gambling practices. Furthermore, supporting activities such as mutual cooperation (gotong royong) successfully revitalized the spirit of collaboration and social participation. Despite time constraints and weather constraints, the entire KKN program successfully had a transformative impact, strengthening the community's religious and social values. This study recommends the need for continued monitoring and mentoring to ensure the sustainability of the awareness that has been formed.

The Effect of Facilities on Customer Satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan, Mandailing Natal Regency.”This study examines the effect of facilities on customer satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan. Facilities include infrastructure, amenities, and conveniences that support business operations, while customer satisfaction refers to the feelings of pleasure or disappointment experienced by customers based on the comparison between their expectations and actual experiences with products or services. The research problems involve inadequate facilities, such as the absence of Wi-Fi and a children’s playground, a small prayer room, limited parking space, narrow stairs, and less aesthetic décor, which reduce customer satisfaction. This study uses a quantitative method with data collected through observation and questionnaires from 96 respondents. Data analysis was conducted using SPSS 25.0, including validity, reliability, normality, heteroscedasticity, simple linear regression, t-test, determination test, and correlation analysis. The t-test results show thitung = 28.981 > ttable = 1.661, indicating that facilities have a positive and significant effect on customer satisfaction. The R Square value of 0.899 (89.9%) and R of 0.948 demonstrate a very strong relationship.  

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.