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This Community Service (PkM) program was conducted in Kaligentong Village, Gladagsari, Boyolali, Central Java, aiming to enhance the competitiveness of local superior products through the implementation of digital marketing strategies for micro, small, and medium enterprises (MSMEs). The main problem faced by the partners was their limited ability to utilize social media and online marketplaces for effective product marketing. The program employed a two-day training approach, including product photography and videography using smartphones, promotional content writing (copywriting), and online store creation on e-commerce platforms, followed by hands-on mentoring and evaluation. The results showed a significant improvement in participants’ knowledge and skills in managing digital business accounts, producing engaging photo and video content, and utilizing marketplaces to expand their market reach. More than 80% of participants successfully created new business accounts and actively promoted their products online. This activity had a positive impact on improving digital literacy and local product marketing while strengthening the collaboration between higher education institutions and the community in developing the village economy.

This study is motivated by the tourism potential of Tamsar 27 in Bengkelang Village, Bandar Pusaka Sub-district, Aceh Tamiang Regency, which offers clear river streams, scenic natural landscapes, and a peaceful rural atmosphere, yet has not been optimally managed to improve the local economy. The purpose of this research is to analyze strategies for community-based tourism management to enhance local welfare. The research employs a qualitative descriptive approach, using field observations, interviews, and documentation as data-collection techniques. Data were analyzed through reduction, presentation, and conclusion-drawing stages. The results reveal five main strategies for improving community economy through tourism management at Tamsar 27: (1) improving tourism infrastructure; (2) empowering local communities through training in tourism management and entrepreneurship; (3) diversifying tourism-related businesses such as homestays and local specialty products; (4) optimizing digital promotion; and (5) strengthening partnerships among the village government, village-owned enterprises (BUMDes), and private sectors to ensure sustainable tourism development. The implications of this study demonstrate that applying the principles of community-based tourism and empowerment theory provides an effective foundation for developing sustainable rural tourism destinations while simultaneously enhancing local income and community self-reliance.  

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

This community service program aims to enhance the capacity of students, teachers, and educational staff at SMK Negeri 2 Prabumulih in utilizing artificial intelligence (AI) technology as a medium for promoting the excellence of their study programs. The activity was conducted in the form of a two-day workshop attended by 50 participants, consisting of students, teachers, and educational personnel. The workshop materials covered an introduction to AI, the application of AI in digital promotion, and hands-on practice in creating promotional content using AI, such as chatbots, AI-based graphic design, and data analysis. The results indicate a significant improvement in participants’ skills in using AI technology to support study program promotion, which positively contributed to increasing the interest of prospective new students. This workshop provides a tangible contribution to human resource development at SMK Negeri 2 Prabumulih and serves as a replicable model for community service initiatives in other educational institutions.

The low effectiveness of student organizational performance in designing and managing structured work programs presents a major challenge to strengthening the leadership culture at MTsN 1 Probolinggo. This community service program aims to enhance students’ managerial and leadership capacities through performance mentoring for the Intra-Madrasah Student Organization (OSIM), based on innovations in learning management. The methods employed include training sessions, workshops, and continuous mentoring, all designed collaboratively with school stakeholders. The activity stages began with a needs analysis and problem mapping, followed by the development of training modules, the implementation of organizational management training, and interactive workshops aimed at developing adaptive and applicable work programs. The proposed solutions encompass strengthening foundational understanding of organizational management, enhancing the role of members in program planning, and facilitating the implementation of OSIM activities that support the creation of an active learning environment. Evaluation was carried out through pre-tests and post-tests to measure comprehension improvement, field activity observations, and assessments of work program achievement. The results indicate significant improvements in participants’ cognitive and practical skills, particularly in the planning, execution, and evaluation of OSIM programs that are now more structured and goal-oriented. In conclusion, this community service activity successfully reinforced student leadership competencies through an innovative approach to managing student organizations, while also promoting the development of a sustainable culture of collaborative work. Based on the outcomes, it is recommended that this mentoring model be replicated in other madrasahs and that OSIM leadership development programs be systematically integrated into extracurricular curricula to ensure the continuity and expansion of the positive impacts achieved

The purpose of this community service activity is to improve the digital literacy of children at SDN Mranggon Lawang II by teaching them how to find accurate information and know the dangers of hoaxes. In order for children to use technology wisely, they must be taught important digital literacy from an early age. This activity was carried out through interactive lectures and Q&A discussions for seven days in August 2024. In addition to examples of simple false information, the material includes differences of opinion and facts, there were 13 children who participated showing a high level of enthusiasm during the activity. However, there are obstacles regarding language that hinder understanding that can be overcome through communication techniques and visual media. The results of the activity show that children better understand the importance of critical thinking when getting information. This activity is expected to increase knowledge about digital literacy and encourage smart media behavior.

This community service activity was conducted by lecturers from STIM Sukma in October 2025 at Medan Tembung District. The aim was to enhance the awareness and understanding of construction workers regarding the importance of using Personal Protective Equipment (PPE) as a preventive measure against occupational accidents. Ten construction workers participated in the socialization activity, which included interactive lectures, group discussions, and simple demonstrations on the proper use of PPE. The results indicated a positive improvement in workers’ knowledge and awareness toward PPE use, although some limitations were observed regarding tool availability and habitual work behaviors. This activity highlights the significance of an educational and humanistic approach in cultivating a culture of safety within the informal construction sector. Through follow-up programs and regular mentoring, it is hoped that changes in worker behavior will develop more consistently. Furthermore, collaboration with local stakeholders is crucial to ensure the availability of PPE and the desire for a culture of workplace safety within the community.

The purpose of this study is to analyze the extent to which work discipline and the physical work environment influence employee performance at CV X. The research was conducted using a quantitative approach involving all 45 production employees, with a saturation sampling method to ensure that every member of the population was represented. Data were collected through a structured questionnaire using a five-point Likert scale, while hypothesis testing was carried out using the SEM-PLS method to obtain more accurate estimates of the relationships among variables. The results reveal that both work discipline and the physical workplace contribute significantly to performance improvement. The physical work environment shows a positive and meaningful effect on employee performance, as indicated by a path coefficient of 0.464, a T-statistic of 2.309, and a P-value of 0.002. Similarly, work discipline also demonstrates a constructive influence, supported by a path coefficient of 0.403, a T-statistic of 2.786, and a P-value of 0.006. Based on the R-square value of 0.701, the two variables collectively explain 70.1% of the variance in employee performance. These findings highlight the importance of fostering disciplined work behavior while simultaneously enhancing environmental conditions in the workplace. Improving the physical layout, comfort, and safety, along with reinforcing consistent adherence to organizational rules, can substantially elevate performance outcomes at CV X.

Global trade has long been promoted as a driver of economic growth and international cooperation. The World Trade Organization (WTO), established to ensure fairness and stability in global trade, plays a central role in shaping trade relations among nations. However, concerns persist regarding its impact on developing countries. This study aims to examine how WTO policies influence economic inequality and structural dependency in developing economies. Using a qualitative research approach, this article integrates legal and economic perspectives to analyze relevant literature and assess the WTO's institutional mechanisms. The findings reveal that, although the WTO seeks to promote equitable trade, its policies tend to favor developed countries through liberalization and intellectual property regimes that restrict policy flexibility in developing nations. These mechanisms reinforce technological dependency, reduce competitiveness, and perpetuate unequal participation in global markets. The study concludes that without institutional reform, the WTO framework will continue to sustain global trade imbalances. This article proposes alternative solutions, including enhancing regional and South–South trade cooperation, promoting fair technology transfer, and reforming the WTO's decision-making structures. These measures could foster a more inclusive and balanced trading system that supports sustainable development in the Global South.

This study analyzes the influence of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on students’ Academic Performance, with the use of Generative AI as a mediating variable. The method employed is quantitative, using the SEM-PLS approach with 41 questionnaire items. The results indicate that the instruments are valid and reliable, with R-squared values of 0.727 for Generative AI Usage and 0.705 for Students’ Academic Performance. Surprisingly, Ethical Anxiety and Ethical Risk Perception have a significant positive effect on Generative AI Usage, which partially mediates their impact on Academic Performance. However, mediation does not occur in the relationship between Ethical Awareness and Academic Performance. These findings suggest that ethical factors play an important role, but their influence on AI usage and its impact on academic outcomes is not uniform within the academic environment.

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

This study aims to analyze the marketing strategies implemented by CV Mitra Agung to increase consumer purchasing interest in the Sungai Pinyuh District. Using a qualitative descriptive approach, data collection was conducted through in-depth interviews, direct observation, and documentation studies. The results of the analysis indicate that the implementation of an integrated marketing mix (product, price, place, and promotion) has been significantly successful in increasing both consumer purchasing interest and loyalty. The main supporting factors for this success include offering products with consistent quality, setting competitive prices compared to competitors, active and creative promotions, especially through the use of social media, and selecting a strategic and easily accessible business location. Despite showing positive results, this study also identified several challenges faced by the company, namely limited operational capital and limited market reach, which need to be addressed for future business development. Based on these findings, several important recommendations are provided, These include continuous innovation in product variants, optimizing and maximizing the use of digital media platforms to increase brand awareness, and improving the quality of customer service. These recommendations are expected to help CV Mitra Agung expand its market share, improve sales performance, and ensure business sustainability.

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

Penelitian ini menjelaskan perbedaan pemahaman tentang utang dari sudut pandang ekonomi Islam dan ekonomi konvensional, serta tantangan yang dihadapi dalam penerapannya di masyarakat dan institusi keuangan. Dalam ekonomi konvensional, utang dianggap sebagai perjanjian keuangan yang melibatkan bunga, digunakan untuk memenuhi kebutuhan konsumsi dan investasi. Sementara, dalam ekonomi Islam, utang dipahami sebagai alat sosial yang berlandaskan nilai kemanusiaan, solidaritas, dan larangan riba, sehingga perjanjian utang harus bebas dari bunga serta ketidakadilan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan kajian literatur untuk meninjau konsep, prinsip, serta berbagai hambatan yang dijumpai dalam penerapan kedua sistem. Pengumpulan data dilakukan melalui analisis dokumen dari buku, jurnal, dan penelitian terdahulu, yang kemudian dianalisis dengan menggunakan pendekatan analisis konten. Tujuan penelitian adalah untuk memahami secara mendalam konsep utang menurut perspektif Islam dan konvensional, mengidentifikasi tantangan dalam pengelolaan utang di kedua sistem ekonomi, dan menyajikan perbandingan aspek moral, akad, risiko, serta tujuan penggunaan utang. Hasil penelitian menunjukkan bahwa dalam ekonomi Islam, utang menekankan pada prinsip keadilan dan etika syariah yang melarang riba, berfokus pada kerja sama, serta mengutamakan perjanjian yang jelas dan tertulis dengan disertai saksi. Sementara itu, utang dalam ekonomi konvensional lebih mengedepankan aspek keuntungan dengan penggunaan bunga sebagai sumber utama profit. Dalam praktiknya, manajemen utang syariah menghadapi tantangan seperti rendahnya pemahaman masyarakat tentang keuangan syariah, terbatasnya akses ke instrumen syariah, dan kurangnya regulasi yang tegas. Di lain pihak, pengelolaan utang konvensional berhadapan dengan risiko suku bunga, ketidakstabilan fiskal, serta masalah transparansi dan akuntabilitas. Penelitian ini memberikan sumbangan akademis untuk pengembangan sistem keuangan yang lebih adil dan berkelanjutan di masa mendatang.

Bullying behavior in elementary schools, characterized by the intentional harm of others, can manifest as teasing, harsh words, intimidation, and physical actions. It involves aggressive and repeated behavior aimed at demeaning others, which can significantly impact victims. Repeated bullying can lead to psychological issues, hindering students' ability to engage in the learning process, communicate with peers, and interact at home. Bullying in schools can result in mental health problems like anxiety and depression, academic struggles such as poor performance and truancy, and social challenges like difficulty forming relationships. Long-term effects may include trauma, low self-esteem, and even self-harm. To prevent bullying, schools should adopt a holistic approach that includes collaboration with parents and students. Strategies involve character education to promote empathy and respect, establishing clear school policies, and creating a safe, supportive environment. Raising awareness through anti-bullying campaigns and providing psychological support for victims, along with intervention for perpetrators, can further contribute to reducing bullying. Engaging the entire school community in these efforts is crucial to creating a positive, inclusive atmosphere where bullying is actively prevented.

This research discusses the education system in France with a focus on the development and challenges of Islamic religious education in the developed country. The study was conducted through a review of the history, geography, and applicable educational policies, so as to be able to describe how the education system in France integrates cultural aspects and historical values in learning practices. One of the main concerns of this study is efforts to improve teachers' competence in teaching Islamic religious subjects, even though religion is not explicitly taught in the national curriculum. The results of the study show that Muslims in France obtain religious education through private institutions and Islamic organizations that act as an alternative to formal education. The challenges faced include the limitations of teacher training and the negative perception of Islam by the public. These findings confirm that Islamic religious education in France flourished in a limited space, yet still contributed to the needs of Muslim communities. This research is expected to be a reference for other countries that face similar challenges in developing religious education, especially in the context of cultural integration, education policies, and strengthening the capacity of educators.

Critical thinking skills are crucial in preparing students to face global challenges, particularly in economics, which utilizes the Merdeka curriculum based on a deep learning approach. The purpose of this study was to determine students’ critical thinking skills through the implementation of the ALBICI (Active Learning Based Interactive Conceptual) learning model within the Merdeka curriculum based on a deep learning approach. This study employed a qualitative approach with a case study design, conducted through reviews and observations at SMA Islam 1 Surakarta. The results indicate that the implementation of the ALBICI interactive learning model can improve critical thinking skills within the Merdeka curriculum based on deep learning. This study also provides valuable guidance for educators seeking to implement effective teaching practices to enhance student interest and motivation, thus optimizing classroom activities.

Social media has become the main platform for university students to express themselves and build professional reputation. However, many students have not yet been able to utilize social media positively to support their academic and career growth. This community service aimed to strengthen students’ understanding and skills in developing personal branding through effective social media utilization. The program was implemented through workshops, discussions, and mentoring for students of the Faculty of Economics and Business, Universitas Negeri Makassar. Pre-test and post-test evaluations were conducted to assess participants’ knowledge improvement. The students’ average score increased, indicating significant improvement. Majority of participants began applying personal branding strategies on their social media accounts. The activity effectively enhanced students’ awareness and ability to build professional online identities.

Social media has become the main platform for university students to express themselves and build professional reputation. However, many students have not yet been able to utilize social media positively to support their academic and career growth. This community service aimed to strengthen students’ understanding and skills in developing personal branding through effective social media utilization. The program was implemented through workshops, discussions, and mentoring for students of the Faculty of Economics and Business, Universitas Negeri Makassar. Pre-test and post-test evaluations were conducted to assess participants’ knowledge improvement. The students’ average score increased, indicating significant improvement. Majority of participants began applying personal branding strategies on their social media accounts. The activity effectively enhanced students’ awareness and ability to build professional online identities.

This Community Service activity (PKM) was carried out at the Church of Faith, Hope, and Love (IHAKA) with the aim of empowering lay members who do not have a formal theological background but have a desire to serve as Cell Group (KOMSEL) leaders. The method used is a participatory approach based on training and contextual reflection, consisting of three stages: interactive workshops, service reflection, and mentoring. The training is designed to equip participants with basic understanding of spiritual leadership, the ability to communicate the Word, as well as patterns of household worship relevant to the congregation's context. The results of the activity showed an increase in participants' confidence in leading worship, the ability to actively discuss the Word, and the formation of closer service relationships through prayer and shared meals. Post-training mentorship also strengthens participants' commitment to serving with faithfulness and humility. This activity demonstrates that service is not merely a routine activity, but a calling in life that can be carried out by lay congregants through simple yet impactful guidance. This PKM is expected to serve as an initial model for other local churches in nurturing lay ministers in a contextual and sustainable manner.