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Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

The purpose of this study is to analyze the effect of liquidity, asset efficiency, and capital structure on profitability in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange, using Return on Invested Capital (ROIC) as an investment-based profitability indicator. This research employs secondary data from the annual financial statements of pharmaceutical manufacturing companies over a specific period, with multiple linear regression analysis and robust models to ensure model feasibility. The results indicate that liquidity has no effect on profitability. Asset efficiency has a significant negative effect, reflecting the characteristics of the pharmaceutical industry with its high asset intensity. Capital structure has a significant positive effect on profitability, suggesting that measured use of debt can enhance the company’s return on investment. These findings provide theoretical contributions by enriching the literature on investment-based profitability determinants and practical implications for corporate management, investors, and stakeholders in understanding internal factors that influence the financial performance of pharmaceutical companies in Indonesia.

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.

Majelis Taklim (Islamic study groups) in urban areas play a strategic role beyond traditional religious education, specifically as a means of empowering women's social movements. This study aims to analyze the mechanisms of women's empowerment through Majelis Taklim Dar El Ihsan and its impact on strengthening social solidarity in Bambu Apus Village, Pamulang. Using a qualitative approach with a case study design, primary data were collected through in-depth interviews with administrators and congregants, supported by participant observation and documentation studies. The results indicate that Majelis Taklim Dar El Ihsan implements an empowerment model by integrating religious material with practical guidance, such as on family management and microeconomic empowerment. The resulting social solidarity is manifested in emotional and material support (bonding social capital) and social inclusiveness (bridging social capital), which bridges interactions between existing residents and newcomers. These findings confirm that Majelis Taklim effectively functions as a "third space" in building social resilience in urban communities through empowering women's institutions.

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

Curiosity is a very important capital to start learning. Because, with curiosity, humans can dig up interesting information and tips so that they can gain broader insight. In this sophisticated era, it is easier for people to find the information they need. One media that is often used to access information is YouTube. There are many videos on YouTube that can provide interesting and quality information, one of which is Maudy Ayunda's video. This research aims to describe the forms of assertive speech acts contained in the booklist edition of Maudy Ayunda's YouTube channel. The approach used in this research is methodological and theoretical. The approach used in this research is a qualitative descriptive approach and a pragmatic approach. The data collection method used in this research was the observation method, followed by the observation technique. The data analysis method in this research is the pragmatic subtype. The research results found that there were types of assertive speech acts including, namely, assertive speech acts stating 31 data, suggesting 11 data, boasting that no data was found, complaining about 5 data, and claiming 14 data.

Women Farmer Groups play an important role in strengthening household food security, yet limited food diversity remains a challenge in rural communities. This study analyzes the empowerment process of the Melati Women Farmer Group (KWT Melati) through an integrated farming program in improving household food security in Sarengkol Hamlet, Sukagalih Village, Sukaratu District, Tasikmalaya Regency. The research employed a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The findings show that the empowerment process was participatory, gradual, and sustainable, implemented through five stages. The enabling stage expanded women’s access and participation through social support and extension facilitation. The empowering stage strengthened technical and organizational capacities as well as women’s roles in decision-making. The protecting stage was reflected in social solidarity and mutual cooperation as informal protection. The supporting stage appeared through continuous assistance and community support. The maintaining stage indicated organizational independence despite reduced external aid. The study concludes that empowerment through integrated farming strengthens household food security based on social capital and women’s autonomy.

The arrival of Rohingya refugees in Aceh has generated complex social responses among local communities, characterized by the coexistence of solidarity and resistance. This study examines how local communities negotiate humanitarian values, cultural norms, and structural pressures in responding to the presence of refugees. Using a qualitative approach, the research applies the analytical framework of Miles and Huberman, integrating social capital theory and human needs theory to interpret community responses. Data were collected through in-depth interviews, field observations, and analysis of media reports. The findings indicate that solidarity initially emerged strongly, rooted in religious values and local cultural norms emphasizing humanitarian assistance. However, over time, resistance developed due to economic concerns, perceived inequality in aid distribution, and socio-cultural tensions. Rather than replacing solidarity, resistance coexisted with it, creating an ambivalent social dynamic within host communities. This study argues that local responses to forced migration should not be understood in binary terms of acceptance or rejection, but as a dynamic process shaped by moral commitments and structural constraints. The research contributes to sociological discussions on forced migration and community relations by highlighting how solidarity and resistance operate simultaneously within local contexts.

This study investigates the evolutionary and research trends on social capital and economic resilience within the small and medium enterprises sector through bibliometric analysis. Data were obtained from the google scholar through Publish or Perish software, covering the period from 2020 to 2025, then organized using Mendeley and analyzed through VOSviewer. The results indicate that topic of social capital is a central link between trust, innovation, and business sustainability. Research trends have shifted from theoretical approaches to practical applications, particularly during times of crisis or challenges. Overall, social capital is proven to be instrumental in strengthening the resilience and sustainability of SMEs, while also serving as the foundation for developing sustainable economic policies based on social capital.

Industrial development in coastal areas through the construction of a Steam Power Plant (PLTU) has significant economic implications for the sustainability of fishermen's livelihoods. This study aims to analyze the impact of PLTU operations on the socio-economic conditions of fishermen in Teluk Sepang Village, Bengkulu City. This study used a qualitative descriptive approach with a snowball sampling technique, involving 26 small-scale and traditional fishermen directly affected. The results indicate that damage to the coastal ecosystem due to PLTU activities reduces water quality and the availability of fish resources, resulting in decreased catches and income instability. Fishermen are forced to venture farther out to sea, incurring increased operational costs, further putting pressure on household economic conditions. This economic pressure exacerbates fishermen's vulnerability due to limited capital and high dependence on marine resources. Fishermen's adaptation strategy involves diversifying their livelihoods into non-fishing sectors, such as laboring to supplement household income. Changes in social conditions are reflected in the decline in fishermen's solidarity, marked by a weakening of mutual cooperation (gotong royong) and a reduction in collective cooperation due to economic pressures. This study demonstrates that PLTU operations impact the socio-economic structure of fishermen, necessitating sustainable protection and empowerment policies for coastal communities.  

This study aims to analyze the role of local Micro, Small, and Medium Enterprises (MSMEs) in utilizing lemongrass (Cymbopogon citratus) as the main ingredient for mosquito repellent products and its contribution to improving the economy of the community in Timbang Jaya Village. Lemongrass contains essential oils that function as a natural insect repellent, making it a potential raw material for value-added products such as mosquito repellent sprays, aromatherapy candles, and herbal lotions. This research employed a descriptive qualitative method with data collected through interviews, observations, and literature studies. The findings indicate that local MSMEs play a significant role in the production process, product innovation, and marketing of lemongrass-based products. Besides generating additional income, this development also creates new job opportunities and supports the village’s economic independence. However, several challenges remain, including limited capital, lack of processing technology skills, and competition with chemical-based products. The recommended solutions include capacity building through training and mentoring, better access to funding, and strengthening digital marketing strategies. Therefore, the development of mosquito repellent products from lemongrass by MSMEs not only contributes to the community’s economic growth but also provides an environmentally friendly alternative beneficial for public health.

This research is driven by the increasing strength of religion-based identity politics in Indonesia’s post-reform electoral democracy, which creates a dilemma between legitimate political competition and threats to interfaith harmony. The problem formulation of this study concerns how identity politics challenges religious harmony and to what extent harmony can serve as an instrument to reduce polarization and reinforce democratic consolidation. The research questions focus on two main aspects: (1) how the dynamics of harmony are tested by the exploitation of religious issues within electoral contests, and (2) how harmonization strategies can function as social capital in maintaining democratic stability. Using a qualitative approach with a juridical-normative and socio-political framework, this study relies on a literature review involving laws and regulations, court decisions, official state documents, and national and international academic works, combined with content analysis of religiously nuanced political narratives in media and public discourse. The findings indicate that harmony is not a natural social condition but a socio-political construction that is vulnerable to instrumentalization by electoral interests. FKUB and harmony-related regulations tend to remain normative and less effective in the absence of substantive justice. Nonetheless, harmony still holds potential as strategic capital for democracy if it is developed through a framework of justice, religious political literacy, and inclusive democratic governance.

Micro, Small, and Medium Enterprises (MSMEs) are a fundamental pillar of the Indonesian economy, but their potential is often hampered by the digital divide, especially in rural areas. The Quick Response Code Indonesian Standard (QRIS) initiative is a way for the government to encourage digital transformation and make payments more accessible to everyone. This article aims to document and analyse the process and impact of a community service programme that facilitated the adoption of QRIS among 10 MSMEs in Pematang Tengah Village, Tanjung Pura Sub-district. This activity used the Community-Based Participatory Action Research (CBPAR) method, which emphasises active collaboration between the service team and MSME partners. The process included participatory planning, collaborative action in the form of intensive training and mentoring, and joint evaluation. The results showed that all 10 MSME partners successfully adopted and used QRIS for daily transactions. The significant benefits included increased transaction efficiency, improved financial record-keeping, and a more modern business image. The main challenges identified were initial doubts about the technology and unstable internet connectivity, which were successfully mitigated through personalised mentoring based on trust. It was concluded that the CBPAR (Community-Based Participatory Action Research) method is a highly effective framework for implementing technological innovation in rural MSME communities because it not only addresses technical skill gaps but also builds crucial social capital such as trust and digital confidence.

Economic empowerment of rural communities through the strengthening of Micro, Small, and Medium Enterprises (MSMEs) is a crucial pillar in achieving national economic independence. One of the fundamental obstacles faced by MSMEs in rural areas is financial exclusion due to low digital literacy and dependence on conventional cash transaction systems. The Community Service Program (KKN) of students from the State Islamic University of North Sumatra (UIN SU) in Pematang Tengah Village was designed to bridge this gap by optimizing the Indonesian Standard Quick Response Code (QRIS). Through an intensive participatory mentoring approach, students acted as agents of digital transformation who educated, trained, and facilitated 10 local MSME actors in adopting non-cash payment technology. The results of the program show a significant shift from digital skepticism to digital trust. The implementation of QRIS has been proven to increase operational efficiency, financial management accuracy, and strengthen the image of business modernity in the eyes of consumers. This article emphasizes that the role of students is not merely as information deliverers, but as catalysts of social capital that is crucial for the sustainability of digitalization at the village level.

This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.