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

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

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

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

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

Community service activities through Pertiba University's Field Study Program (KKN) in Delas Village, Air Gegas Subdistrict, South Bangka Regency were carried out to raise legal awareness, strengthen food security, and develop a creative economy based on local potential. The methods used included legal socialization, education in schools, assistance with the digitization of MSMEs, chili and celery horticulture, turmeric and tamarind herbal medicine workshops, social services, and collaboration with Posyandu and the private sector. The results of the activities showed an increase in the community's understanding of law and the digital economy, an increase in skills in processing local products, and the emergence of motivation to develop household food security. This activity successfully strengthened the synergy between students, the community, the village government, and external partners. In conclusion, the program's objectives were achieved by providing positive impacts in the form of increased legal literacy, food self-sufficiency, and the strengthening of the creative economy in Delas Village.

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

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

This study aims to analyse the strategies implemented by Kopi Kenangan MSMEs, particularly the branch at Jl. Pancing No. 184 Medan, in facing the challenges of globalisation and penetrating the international market. The method used is a case study with a descriptive qualitative approach through interviews, observations, and documentation. The results of the study show that Kopi Kenangan is well prepared to compete in the global market through strengthening internal management, utilising digital technology, and building a brand image based on Indonesian coffee identity. The expansion strategies implemented include selecting markets with cultural proximity, adapting products to local preferences, and collaborating with international partners. The main obstacles faced include competition with global brands, differences in consumer tastes, financial constraints, and export regulations. However, business opportunities remain wide open in line with the increasing global coffee consumption trend, interest in authentic local products, and government support in promoting and facilitating MSMEs. This study concludes that the success of MSME internationalisation is largely determined by the synergy between internal company quality, digitalisation, partnership networks, and external support from the government.

A target is needed for kicks and attacks. Currently, these targets are always held by the lecturer, which, when used, significantly wastes time in learning sessions. With the funded Community Service Program (PKM) activity, the lecturer developed his creativity by creating a target stand, which was still incomplete at the time. The results of this community service implementation will impact students in the Physical Education Department at Lambung Mangkurat University. Lecturers teaching martial arts courses have greatly benefited from the presence of this target stand. Survey data analysis results are still in progress and will be attached to the final report. In this case, the partner is a colleague within the Physical Education Department, with whom he has a collaboration in the construction and welding fields. 80% of sports equipment is made from hard materials such as steel. Therefore, the Department has a long-standing partnership with DTK (Dita Teknik Kontruksi). Furthermore, metal sports equipment is regularly maintained, and if damaged, the partner is ready to repair it at a certain capacity.

The licensing of clinics and hospitals is crucial for achieving quality and equitable healthcare in Indonesia. The legal framework, including the 2009 Health Law and the 2020 Omnibus Law, has introduced a risk-based approach via the Online Single Submission (OSS) system to streamline the process. However, significant challenges remain. These include bureaucratic complexity, inconsistent regional regulations due to autonomy, lack of data integration between institutions, and high accreditation costs. These barriers particularly hinder small investors and limit the distribution of healthcare facilities in remote areas. Recent reforms, such as the National Digital Public Service Mall (MPP Digital), aim to address these issues by reducing licensing time to under one hour, thereby boosting transparency and efficiency. Despite this progress, unresolved issues concerning patient data privacy, the uneven distribution of medical personnel, and conflicting environmental regulations still need harmonization. To foster inclusive investment and support the 2030 Universal Health Coverage (UHC) goals, this research proposes key solutions: implementing fiscal incentives, adopting AI technology for verification, and strengthening public-private partnerships. With these targeted reforms, the licensing system can become a powerful driver for better healthcare access and sectoral growth.

This study aims to analyze the sustainability strategies of Micro, Small, and Medium Enterprises (MSMEs) programs through inmate empowerment at Class I Correctional Institutions in Malang and Surabaya. The MSME program is positioned not only as a form of self-reliance training but also as a means of social and economic rehabilitation for inmates. The research employs a qualitative case study approach with data collected through observation, in-depth interviews, and documentation. The study applies the Triple Bottom Line theory (profit, people, planet) by Elkington and Porter's competitive advantage theory as analytical frameworks. The findings indicate that each institution applies unique sustainability strategies with distinct advantages and limitations. Lapas Malang emphasizes agriculture-based production but faces challenges in market access and technology. In contrast, Lapas Surabaya benefits from industrial partnerships, yet heavily relies on a single partner. The implementation of sustainability strategies—covering economic, social, and environmental dimensions—shows varying degrees of effectiveness depending on structural support and stakeholder involvement. The study concludes that MSME sustainability in correctional settings requires integrated multidimensional strategies, long-term partnerships, and inmate empowerment aligned with socio-economic developments.

This community service activity aims to empower the Galansia Business Group in Sait Buttu Saribu Village, Pematang Sidamanik District, Simalungun Regency, which is engaged in the processing of agricultural products and household products. The main problems faced by the partners include limited production capacity, inconsistent product quality, simple business management, and traditional marketing methods. To overcome these problems, the community service team applied a participatory approach by providing appropriate technology, business management assistance, and digital marketing training. The results of the activities showed a significant increase in production capacity, time efficiency, and product quality consistency thanks to the use of onion slicing machines and liquid soap mixing machines. In terms of marketing, the partners successfully utilized social media as a means of promotion and distribution, and improved product packaging to make it more attractive and professional. In terms of management, the partners were able to implement simple digital-based financial records and were facilitated in handling business legality. The impact achieved was an increase in members' income of more than 50% and the growth of entrepreneurial spirit among the village's elderly. This program has proven to be effective in supporting business independence and can be used as a model for community-based MSME empowerment in the digital era.

This study aims to formulate strategies for developing Village-Owned Enterprises (BUMDes) through the utilization of natural resources in the durian plantation sector in Dahai Village, Paringin District, Balangan Regency. The research employed a qualitative approach with a case study design, involving village officials, BUMDes managers, village facilitators, and community members as informants. Data were collected through in-depth interviews, observation, and document analysis, and then analyzed thematically using descriptive methods. The findings indicate that BUMDes Dahai Maju Berkarya holds strategic potential in developing durian plantations, with positive feasibility projections in market, technical, managerial, and financial aspects. Furthermore, the mentoring process improved human resource capacity and community participation, although challenges remain in terms of capital, technical expertise, and digital marketing needs. The study concludes that durian plantation development through BUMDes is feasible and can enhance community welfare while strengthening local economic independence. Practical implications highlight the need for financial support and external partnerships, while theoretical contributions enrich the literature on village development based on local potential with a focus on specific commodities.

This article analyzes the fundamental differences between the mechanisms of fund collection and fund distribution in Islamic banks and conventional banks in Indonesia, based on DSN-MUI Fatwas and banking regulations. In general, both types of banks serve the same function—to collect and distribute funds to support economic activities. However, the main distinction lies in their operational principles. Conventional banks operate using a fixed interest system, establishing a creditor–debtor relationship. In contrast, Islamic banks operate based on Sharia principles that prohibit riba (usury). In fund collection, conventional banks use interest-based savings and deposit products, while Islamic banks apply Wadiah (safekeeping) and Mudharabah (profit-sharing investment) contracts. Regarding fund distribution, conventional banks provide interest-bearing loans, whereas Islamic banks offer financing through Sharia contracts such as Murabahah (cost-plus sale), Musyarakah (partnership), Mudharabah (profit-sharing), and Ijarah (leasing), emphasizing cooperation and risk-sharing. Although Islamic banking is regulated under Law No. 21 of 2008 and DSN-MUI Fatwas, it still faces several challenges, including the dominance of Murabahah financing and the low level of public literacy regarding Islamic financial systems.

This Community Service Programme was implemented to address the issues faced by Bank Sampah Anggrek's partners in Bendogerit Village, Blitar City. The main problems faced by the partners included limited variety of recycled products, simple waste processing techniques, and ineffective marketing strategies. Activities include socialisation, strengthening local partnerships, recycling training, and digital marketing assistance. As a result, members of the Waste Bank were able to create three new products: plant pots made from orange peels, carnival costumes made from fabric and plastic waste, and ecobrick furniture, and establish collaborations with two local businesses. The constraints of the Community Service Programme activities included limited production facilities, inconsistent participant attendance, low digital literacy, and competition with traditional waste collectors. This programme demonstrates that a waste bank-based sociopreneurship model can have economic, social, and environmental impacts while supporting sustainable waste management strategies. The programme was also successful due to its participatory approach, which actively involved Anggrek Waste Bank members in every step. Participants not only gained new information, but also acquired practical skills that can be used in the processing and marketing of recycled goods. This community service programme greatly helps to raise awareness of the importance of community-based circular economy. While reducing negative impacts on the environment, the sociopreneurship model can boost the community's economy. Bank Sampah Anggrek has the potential to develop into a centre for sustainable waste management innovation at the neighbourhood level by strengthening local capacity and opening up opportunities for cross-sector collaboration.

The primary goal of this Community Service Program (PKM) is to assist local farmers in utilizing rabbit urine waste—previously discarded into a value-added product in the form of liquid organic fertilizer (LOF). This innovation aims not only to enhance technical production skills but also to stimulate local economic growth through entrepreneurship based on local resources. The program involves several strategic steps: designing a simple fermentation device using a 20-liter bucket equipped with an airlock and digital thermometer; providing technical training in the LOF-making process, quality control, and hygiene standards; offering entrepreneurial mentoring in production management, financial recording, branding, and marketing; and developing local distribution networks through farmer groups and agricultural shops. The results show that partners can independently produce consistent-quality LOF, packaged in 600 ml bottles with simple labeling for commercial appeal. The program improves technical and entrepreneurial skills, increases farmers’ income, fosters cooperation, and supports sustainable agriculture through environmentally friendly waste utilization.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy but still face challenges in utilizing digital technology for marketing. Shofi Cookies, as the partner of this program, has been using TikTok and a website, yet their utilization remains suboptimal. This community service activity aimed to enhance the partner’s digital capacity through social media analysis, website audits, and digital branding training. The methods included evaluating the TikTok account, auditing the website’s Search Engine Optimization (SEO), and providing training on the use of WordPress Content Management System (CMS) along with branding strategies. The results showed that the TikTok account was still personal, limiting analytic data, while the website audit produced a C- SEO score with issues in mobile access speed. The training, attended by the owner and operator, received positive responses with high satisfaction, although participants’ understanding still needs improvement. The implication of this activity highlights the importance of follow-up actions such as switching to a TikTok business account, increasing content upload consistency, and optimizing website SEO. With these efforts, Shofi Cookies is expected to strengthen competitiveness, expand market reach, and increase sales in the digital era.

Government procurement of goods and services is a crucial instrument in achieving transparent, efficient, and accountable governance. One of the key innovations introduced is the e-Catalogue system, an electronic procurement platform provided by the National Public Procurement Agency (LKPP). This study aims to evaluate the implementation of the e-Catalogue in sports equipment procurement at the Youth and Sports Office (Dispora) of Semarang City, focusing on its mechanisms, supporting and inhibiting factors, and its impact on procurement governance. This research employed a descriptive qualitative approach, involving eight informants consisting of structural officials and suppliers. The findings indicate that, in general, the implementation of the e-Catalogue has been effective, particularly in terms of time efficiency, price transparency, and accountability enhancement. However, several challenges remain, including the lack of formal policy dissemination, limited digital literacy among some staff, insufficient internet infrastructure, and unstructured inter-unit coordination. Based on these findings, the study recommends several strategic measures: (1) establishing a permanent inter-unit coordination team, (2) strengthening human resource capacity through continuous training, (3) developing a digital dashboard for real-time monitoring, (4) providing limited public access to procurement reports, and (5) fostering partnerships with suppliers through technical forums and routine evaluations. These measures are expected to optimize the implementation of the e-Catalogue and serve as a best practice model for other local government institutions.

The agricultural sector plays a crucial role in supporting the livelihoods and economic stability of Indonesian society, particularly within the Pademawu community. Indonesia’s vast agrarian landscape and strong reliance on agriculture have shaped various local traditions and cooperative systems among farmers. One such system is the muzara’ah agreement, a form of agricultural profit-sharing partnership between landowners and cultivators. This research focuses on the implementation of the Paron La’as agreement, a traditional form of muzara’ah practiced by the Pademawu community, which reflects both economic cooperation and Islamic legal principles. The study employs a qualitative approach using a field research design to collect descriptive data through interviews, observation, and documentation. The findings reveal that the Paron La’as system is conducted in accordance with the principles of Islamic law governing muzara’ah contracts, particularly in terms of fairness, mutual consent, and proportional profit distribution between landowners and farmers. Moreover, the study highlights how this cooperative practice not only strengthens economic ties within the community but also preserves local wisdom and social harmony. Therefore, the Paron La’as model demonstrates an effective integration of Islamic economic values with traditional agricultural systems, serving as a sustainable example of community-based agricultural cooperation in Indonesia.