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The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.

This study aims to evaluate the effectiveness of implementing an application-based water payment system as a strategy to reduce consumer arrears. Payment delinquency remains a significant challenge in the management of water utility services, often driven by low payment discipline, limited access to transaction channels, and the inefficiencies of conventional manual systems. Employing a quantitative approach, this research utilizes comparative data collected before and after the implementation of the digital payment application, supported by statistical analysis to measure changes in consumer payment compliance. The findings indicate that the adoption of an application-based payment system has a substantial positive impact on reducing arrears, as reflected in increased payment timeliness and a decline in the number of delinquent consumers. Features such as ease of access, automated notifications, and transparent billing information are proven to enhance consumer compliance behavior. These results underscore that the digitalization of payment systems can serve as an effective solution for improving operational efficiency and supporting the sustainability of water utility services.

Work discipline is a crucial element in improving employee performance, particularly in the Micro, Small, and Medium Enterprises (MSME) sector such as automotive workshops, which often face managerial and structural challenges. This study aims to explore the understanding, implementation, and influence of work discipline on employee performance at Gandi Jaya Motor Workshop, Jombang, within a local context characterized by religious values and informal work culture. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically. The findings reveal that work discipline is perceived as a form of personal responsibility driven by leadership example and religious values, rather than by formal systems alone. External factors such as limited infrastructure and the absence of a structured HR evaluation system also affect performance effectiveness. These findings expand the scope of Work Discipline and Employee Performance theories by incorporating social and cultural dimensions as determinants of work behavior. The study concludes by emphasizing the need for a humanistic approach to HR management in MSMEs and recommends further exploration with broader participant coverage and more diverse methodological approaches.

The development of information technology has transformed the way micro,small,and medium enterprises (MSMES) market their products and interact with consumers.social media now plays a crucial role as a primary tool in digital marketing strategies due to its ability to reach consumers widely, quickly, and interactively. This study aims to analyze how digital marketing strategies through social media can enhance consumer loyalityamong MSMES. This research employs a qualitative descriptive approach, collecting data through in-depth interviews, observation of social media activities, and documentation of several MSMEs in medan. The findings reveal that consistent implementation of digital marketing strategies through social media significantly improves consumer loyalty. The main factors influencing this improvement include engaging content quality, active interaction between sellers and customers, and the effective use of social media features such as paid advertisements and collaborations with local influencers. The study concludes that digital marketing strategies through social media not only boost sales but also strengthen long-term relationships between MSMEs and their customers. Therefore, optimizing social media utilization becomes a strategic step for MSMEs to remain competitive in the digital era.

Income inequality remains a fundamental challenge in regional economic development after the implementation of regional autonomy. This study aims to analyze the effect of fiscal decentralization policies, as measured by the variables of Local Government Revenue (LGR) and the Balancing Fund, on income inequality in 14 regencies/cities in West Kalimantan Province. This study uses a descriptive quantitative approach with panel data for the period 2015–2024. The data analysis technique used is panel data regression with a natural logarithm model. The results of the study show that LGR has a positive and significant influence on income inequality, which indicates that increasing regional fiscal independence actually tends to widen income disparity. Conversely, the Balancing Fund is proven to have a negative and significant effect, confirming its effective role as a redistribution instrument in reducing interregional inequality. Simultaneously, both fiscal instruments have a significant impact on the Gini ratio.

This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

The implementation of predictive maintenance supported by SAP Plant Maintenance (SAP PM) at PT Xyz has proven to be effective in reducing machine downtime, lowering maintenance costs, and improving asset reliability. The integration of SAP PM with Industry 4.0 technologies such as IoT sensors, AI-based analytics, and real-time notification systems strengthens operational efficiency and ensures continuous performance. Empirical results show improvements in key performance indicators, including a 20-25% reduction in downtime, a 30% reduction in maintenance costs, an increase in asset availability to 97%, an MTBF extension of up to 511 hours, and an OEE rate of 92.1%. These findings highlight the strategic role of digital predictive maintenance in increasing competitiveness and supporting long-term sustainability in manufacturing operations.

Leadership is an essential element in human life, particularly within a social and organizational context. Transformational leadership plays a vital role in shaping the performance and motivation of organizational members. This research adopts a descriptive qualitative method with a case study approach, enabling a deep and systematic exploration of leadership phenomena. The study aims to analyze the implementation of transformational leadership in the Student Association of the Management Department (HIMA) at Universitas Muhammadiyah Bandung for the 2024–2025 period. Based on the theory proposed by McShane and Von Glinow (2010), the results indicate that transformational leadership has a positive contribution to organizational engagement, motivation, and teamwork among student leaders.  

This community service program aims to strengthen the strategic role of Posyandu (Integrated Health Post) as a center for family health education through the innovation of its educational functions. Previously, Posyandu operations in the community tended to be limited to routine basic health services, such as weight monitoring and nutritional status recording, while the crucial aspect of health education remained suboptimal. This limitation has contributed to a lack of public understanding regarding healthy lifestyles and the prevention of chronic diseases or stunting. The methods implemented in this program included problem identification through observation, health socialization and education, specialized training for Posyandu cadres to enhance their communication capacity, and direct mentoring during activity implementation. The results demonstrated a significant increase in family knowledge regarding balanced nutrition and clean and healthy living behaviors (PHBS). Furthermore, Posyandu cadres became more active and skilled in delivering health information communicatively to the community. This program demonstrates that by strengthening its educational function, Posyandu can transform into an effective and sustainable family health learning center, significantly impacting the improvement of community health standards at the frontline level.

Religious culture that is still quite strong in the community is an important capital in the implementation of youth development programs. However, the influence of social media, promiscuity, and the lack of religious activities that are attractive to the younger generation have led to a decrease in adolescents' interest in religious activities in mosques. Therefore, this research aims to form the character of discipline, responsibility, and cooperation in the group through Islamic hadrah art activities. This study uses the Asset Based Community Development (ABCD) method, which is a community empowerment approach that focuses on the strengths and potentials possessed by the community, not on existing shortcomings or problems. In this approach, the community is invited to identify various assets they have, such as human resources, local institutions, cultural values, and social networks that can be used to overcome the problems they face. The results of the study showed that the adolescent participants experienced improved skills in playing hadrah and understanding of religious values. In addition, there has been a change in behavior towards being more disciplined, active, and caring for religious activities in the mosque environment.

Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.

The development of discipline in children should begin at an early age, particularly in managing time for studying, playing, worship, and resting. Simple time management assistance activities are conducted to help children understand the importance of time regulation and to foster disciplined behavior in their daily activities. These activities include introduction sessions, material delivery, question-and-answer sessions, as well as the distribution of gifts and group photo sessions, all carried out in an interactive and participatory manner. The results indicate that children begin to organize their daily schedules, follow instructions, and demonstrate gradual improvements in discipline. The research method used is Participatory Action Research (PAR), which actively involves children, facilitators, and teachers/ustadzah in the stages of planning, implementation, observation, and reflection. This approach enables children to learn by doing, fostering a sense of responsibility, critical thinking skills, and the development of positive habits in a sustainable manner. The activity is also supported by the active participation of teachers/ustadzah and the facilitation team to enhance the effectiveness of the learning process; therefore, simple time management assistance based on the PAR method is effective in fostering discipline and orderliness in children from an early age.

This Community Service Program aims to strengthen the role of Baduy youth in decision-making based on local wisdom in facing social change. Baduy youth hold a strategic position as successors of cultural values; however, they also face challenges due to increasingly dynamic social changes. Therefore, strengthening efforts are needed to ensure that they are able to preserve traditional values while adapting to contemporary developments. This activity was conducted in Kanekes Village, Lebak Regency, on April 17, 2026, using participatory, educational, and collaborative approaches involving customary leaders and Baduy youth as the main partners. The implementation methods included socialization sessions, group discussions, and simulations of decision-making based on local wisdom. The results show an increase in the understanding and involvement of youth in recognizing the importance of local wisdom as a foundation for decision-making. The participatory approach proved effective in enhancing awareness and encouraging active participation of youth in preserving cultural values. In conclusion, this program successfully strengthens the role of Baduy youth as both cultural preservation agents and social adaptation actors in responding to ongoing social change.

Land tenure through certificates as valid proof of rights had been recognized, yet in practice damaged certificates still caused administrative obstacles at the BPN of Tabanan Regency. The objective of this research was to analyze the mechanism of replacing damaged Certificates of Ownership and to identify the inhibiting factors in the process. This research used an empirical legal method (socio-legal research) with statutory, conceptual, and factual approaches. Data were collected through interviews with officials at the Tabanan Land Office and literature studies from legal documents and academic sources. The findings showed that the replacement mechanism started with application submission, data matching with the land book, a 30-day public announcement period, field verification including re-measurement if physical data could not be read, and issuance of a replacement certificate directed toward an electronic system. The study also found that the main inhibiting factors included administrative constraints, incomplete documents, unclear legal subjects, potential land disputes, low public understanding, and limited digitalization. These findings indicated that although the mechanism had been regulated, its implementation still faced obstacles affecting legal certainty and service effectiveness. This research implied the need to improve services, legal awareness, and digital transformation.

MSMEs have a strategic role in supporting regional economic growth, but they still face many obstacles in financial management and the preparation of accountable financial statements. Elok Mekar Sari Surabaya MSMEs are one of the business actors that face limitations in the implementation of accounting systems and financial transparency. This community service activity aims to increase the understanding and ability of MSME actors in implementing a simple accounting system and strengthen transparency in business financial management. The method of implementing activities includes initial observation, identification of needs, training in recording financial transactions, assistance in the preparation of financial statements, and evaluation of activity results. The results of the service show an increase in partners' understanding of the importance of systematic transaction recording, separation of personal and business finances, and the preparation of more structured financial statements. In addition, partners are able to implement a simple financial recording system that supports transparency and business decision-making. This activity is expected to increase the accountability of financial management and support the sustainability of the MSME business of Elok Mekar Sari Surabaya.

The low coverage of exclusive breastfeeding is still a public health challenge because it has a direct impact on infant health. Factors that cause low coverage of breastfeeding include problems in the breastfeeding process, economic conditions, environmental support, and socio-cultural aspects. Milk production is influenced by the hormone prolactin, while milk production is influenced by the hormone oxytocin. One of the interventions that has been proven to help with breast milk production is oxytocin massage. Based on this, this community service activity was carried out as an effort to increase breast milk production in breastfeeding mothers. The method of the activity is in the form of health counseling to pregnant women in the third trimester with educational media in the form of presentation materials. The activity was complemented by discussions, questions and answers, and demonstrations of the right oxytocin massage techniques to strengthen participants' understanding. The implementation of the activity went well and received enthusiasm from the participants. The results of the activity showed an increase in pregnant women's knowledge about the importance of exclusive breastfeeding and skills in performing oxytocin massage. Thus, this activity is expected to support the increase in exclusive breastfeeding coverage through the empowerment of pregnant and lactating women, as well as a promotive-preventive strategy in maintaining the health of babies in a sustainable manner.

The development of Micro, Small, and Medium Enterprises (MSMEs) in the traditional culinary sector in Dumai City has shown significant growth, particularly in bolu kembojo products. Increasing competition requires business actors not only to focus on product quality but also to implement business ethics in their operations. This study aims to analyze the role of business ethics in enhancing customer loyalty toward bolu kembojo MSME products in Dumai City. This research employs a qualitative approach using a case study method, with informants consisting of MSME owners and consumers selected purposively. Data collection techniques include interviews, observations, and documentation, while data analysis is conducted using an interactive model involving data reduction, data display, and conclusion drawing. The findings indicate that the implementation of business ethics, such as honesty, responsibility, and good service, can enhance customer trust and satisfaction. These factors subsequently encourage repeat purchases and positive word-of-mouth recommendations. The implication of this study suggests that the application of business ethics is a crucial strategy for MSMEs in strengthening customer loyalty and sustaining business continuity.