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This research using Cost Volume Profit (CVP) analysis was conducted with the aim of finding out the basic steps in profit planning at Kedai Panji & Swimming Pool. The main problems faced by the business are the absence of a structured profit planning system and fluctuating visitor numbers. This research method uses quantitative descriptive through data collected in the form of interviews, documentation, and analysis of financial statements for the year 2024. The results show that the contribution margin ratio is 59.25%, the break even point is Rp244,895,110, and the margin of safety is 17.93%. The degree of operating leverage is recorded at 560%, indicating that small changes in sales have a significant impact on profit. The 2025 profit target of Rp40,000,000 can be achieved with a sales target of Rp312,603,983. By applying Cost Volume Profit (CVP) analysis, Kedai Panji & Swimming Pool can plan profits more systematically, improve cost management efficiency, and optimize sales strategies to achieve sustainable business growth.

Digital transformation in the Industry 4.0 era has accelerated changes in consumer behavior and intensified competition in online markets. Under heterogeneous and increasingly saturated conditions, mass-marketing approaches become less effective, making niche market strategies more relevant as a path to differentiation. This article aims to formulate a systematic framework for independently building a niche market in the digital era through a synthesis of academic literature and a practical social-media case. The study uses a conceptual literature review integrating niche marketing theory, niche success characteristics, and social media marketing dynamics. The review indicates that effective niche market development follows sequential stages: (1) identifying specific market needs/problems, (2) designing a relevant product/service solution, (3) sharpening the target into a clearly defined niche, (4) formulating a unique selling point (USP) and value proposition, (5) conducting small-scale validation through a portfolio/MVP, (6) executing social media marketing, (7) maintaining consistent content and digital branding, and (8) performing continuous adaptive evaluation. The @foodish_mks case reinforces that content consistency and social-media utilization act as key mechanisms linking digital marketing intensity to niche success. This article contributes a cross-sector niche-building roadmap aligned with algorithmic, community-based digital platforms, and proposes a testable hypothesis model (H1–H6) for future empirical validation.

Early marriage and divorce at a young age are among the most prevalent social problems among adolescents. A lack of understanding regarding marital loneliness, coupled with a lack of religious knowledge and life skills, often leads to marriages being faced without proper preparation. This situation necessitates strengthening premarital education literacy, which not only equips the cognitive aspect but also instills values ​​of balance through the concept of moderation. This study focuses on strengthening premarital education literacy without moderation as an effort to mitigate early divorce among adolescents at the Darul Ihsan Islamic Boarding School. The study focuses on how the premarital literacy program, based on the rights and obligations of couples, improved (80%) and family communication skills (78%), based on pre-test and post-test results. Using qualitative descriptive methods through observation, interviews, and documentation, this study found that premarital education literacy without moderation has a positive impact on improving adolescents' readiness for marriage. In addition, this program has also proven relevant in efforts to reduce the risk of early divorce which often arises due to a lack of mental and spiritual readiness among young couples.

This community service (PkM) was conducted to address problems related to the convergence law, sensitive periods, and developmental tempo among students (santri) at Madrasah Tsanawiyah Zainul Hasan 1 Genggong. The main issues included an imbalance in development (cognitive, emotional, social, and spiritual) due to fragmented learning approaches, missed stimulation during the sensitive periods, and a uniform approach that disregarded individual developmental tempo. The objective of this PkM was to provide an understanding of these concepts to both the students and the administrators, and to establish a more effective and adaptive learning approach. The methodology employed a qualitative approach with strategies such as participatory observation, in-depth interviews, and Focus Group Discussions (FGD), involving the Area D Administrators and students of Pondok MTs Zainul Hasan 1 Genggong. The results of the mentoring for Area D students demonstrated that their development became more balanced and integrated (convergence law), stimulation was provided during the appropriate sensitive periods, and mentoring was adjusted to the individual developmental tempo. These changes resulted in holistic progress, stronger skill formation among the students, and an increase in their learning motivation.

This study aims to examine in depth the level of effectiveness and obstacles faced in the use of RME. This study uses a qualitative descriptive approach that aims to describe in depth the effectiveness and obstacles in the use of RME at the Baleendah Health Center. Data collection techniques were carried out through triangulation, namely, observation, interviews, and documentation. The informants in this study consisted of three people, namely the Head of the Puskesmas, medical records officer, and a doctor. Overall, the results showed that the implementation of RME at the Puskesmas received full support from the management, including aspects of funding, training, technology, and regular evaluation of the problems faced. RME has become the main focus because it is considered more effective and efficient than manual systems, especially in accelerating and improving the accuracy of services. However, the implementation still encountered a number of obstacles, such as internet network disruptions in the early stages, which have now been resolved by adding devices at certain points. The limited number of IT experts is also an obstacle because it slows down the handling of technical problems. In addition, server disruptions still occur because data storage is centralized at Diskominfo along with 62 other Puskesmas in Bandung Regency, which causes delays in data access.

The problem addressed in this community service project is the low understanding of PKBM Permata Paket B students in applying mathematics to everyday life. The objective of this study is to improve students' understanding of mathematics through context-based learning, as well as to stimulate their interest and independence in solving problems involving numbers. The method used is a contextual teaching approach involving group discussions, problem-solving exercises, and real-life problem applications. The results show that context-based mathematics learning significantly improved students' understanding of budgeting, expenses, and personal finance management. Students also showed increased active participation in learning activities and a better ability to connect mathematical theory with practical problems in their daily lives. This program also had a positive impact on social empowerment, increasing students' independence in managing their daily lives. However, challenges related to understanding more complex concepts remain, and it is recommended to use more varied methods and extend the learning time in the future.

This study aims to explore the provision of Guidance and Counseling Services at SMP Islam Al-Ikhlas (Al-Ikhlas Islamic Junior High School), with a focus on handling unfinished business among students. The term unfinished business refers to unresolved emotional problems, such as trauma from bullying and social pressure, which have a negative impact on students’ psychological well-being. This study uses individual counseling services with a fantasy approach from gestalt counseling to help students express pent-up problems and emotions. In addition, brainstorming and assertive skill development methods were applied in group guidance and counseling sessions to encourage students to share experiences, provide feedback, and express opinions with confidence. The results show that guidance and counseling plays an important role in developing students’ ability to deal with emotions, build confidence, and express their emotions better.

Freedom of expression is a fundamental human right, yet it is not absolute, as it may be restricted under certain conditions in accordance with international law, such as the protection of reputation, national security, and public order. In Indonesia, this right is guaranteed by the 1945 Constitution of the Republic of Indonesia and its derivative regulations. However, the rapid development of information and communication technology has reshaped the landscape of public discourse. The digital space, while facilitating easier access to and dissemination of information, also presents challenges, including hate speech, misinformation, cyberbullying, and the potential for criminalization due to ambiguous regulations.To respond to these challenges, the Regional Board of Nasyiatul Aisyiyah (PDNA) Semarang organized a community service program in the form of a public dialogue titled “Freedom of Speech: Between Rights and Risks” on August 9, 2025, at the Hall of the Central Java Provincial Archives and Library Service. This activity was carried out through a participatory approach by academics who are also members of PDNA, together with the PDNA Semarang board. Two speakers were presented, Dr. Mochamad Riyanto, S.H., M.Si., a legal expert from Universitas 17 Agustus (Untag) Semarang, and Aris Mulyawan, Chair of the Alliance of Independent Journalists (AJI) Semarang. The dialogue produced three main findings: first, the need for legal awareness so that freedom of expression does not lead individuals into legal problems; second, the importance of digital literacy to reduce the spread of hoaxes and hate speech; and third, the urgency of building safe digital spaces through collaboration among communities, media, and educational institutions. The discussion emphasizes that freedom of expression in the digital era must be understood as both a right and a responsibility, requiring a fair regulatory ecosystem and continuous digital literacy enhancement

The Student Organization Capacity Building Program (PPKO) of the PTI FKIP UMS is a community service initiative that aims to increase the added value of tempeh products in Sentono Village, Karangdowo District, Klaten Regency, with a focus on product innovation, particularly tempeh nuggets. Sentono Village has long been known as one of the largest tempeh production centers in Klaten, with more than 26 active tempeh producers. However, these producers face significant challenges in the form of conventional marketing and a lack of diversification in tempeh products, which has resulted in the village's economic potential not being fully realized. This activity was designed to address these issues by actively involving the community, including intensive training in tempe nugget production, hands-on practice under the guidance of facilitators, and interactive question and answer sessions to solve practical problems. To measure the effectiveness of the program, an evaluation was conducted using pre-tests and post-tests to quantitatively measure the increase in participants' knowledge and skills. The results of this evaluation show a significant increase in participants' knowledge and skills, proving that product innovation can be a strategic solution to improve the competitiveness of MSMEs in the modern era.

The development of digital technology has transformed the way humans think, interact, and solve problems in various aspects of life. In this context, design thinking emerges as a creative, empathetic, and innovative mindset centered on human needs to address complex challenges in the digital era. This study aims to analyze the role of design thinking in fostering creative and ethical personalities through the strengthening of soft skills and social media branding and analyze the role of design thinking in developing creative and ethical personalities through strengthening soft skills and social media branding in the digital era. Using a descriptive qualitative approach, this research will explore how the application of design thinking can encourage individuals to think innovatively and responsibly, as well as how social media branding can strengthen self-image and digital ethical values. The research employs a qualitative descriptive approach using literature review methods based on relevant national and international sources. The study's findings indicate that design thinking plays a crucial role in fostering innovative mindsets, empathy, and moral responsibility, which form the foundation for developing a creative personality. Meanwhile, social media branding serves as a means to strengthen self-image, digital ethical values, and personal integrity online.

This community service program aims to enhance the understanding of Geology Engineering students at Universitas Sulawesi Tenggara regarding environmentally sustainable mining practices. The education was delivered through lectures, interactive discussions, and local case studies relevant to mining activities in Southeast Sulawesi. These methods were chosen to encourage active participation and ensure the materials were contextually relevant to the students’ local environment and future professional field. The results indicate that students gained new insights into the implementation of good mining practice, post-mining reclamation, and mining and environmental regulations, which fostered greater awareness of the environmental and social impacts of mining. In addition, the program facilitated critical thinking and encouraged students to analyze real-world mining problems from a sustainability perspective. Consequently, this program not only improved students’ environmental literacy but also developed a sense of responsibility and commitment to supporting sustainable mining practices. It is expected that the knowledge gained will influence their future decisions as professionals in the mining sector, promoting a more sustainable and responsible industry.

Sustainable tourism aims to maximize the potential of travel destinations while maintaining a careful balance between social, economic, and environmental factors, and coastal tourism such as that found at Mutun Beach in Lampung illustrates both the promise and the urgency of this approach. Coastal tourism is one of the fastest-growing segments of the global travel industry, offering visitors natural beauty, recreational activities, and cultural experiences that generate significant income for local economies. In Indonesia, beaches are major attractions that can boost regional development through job creation, small business opportunities, and improved infrastructure. Mutun Beach, a well-known coastal destination on the southern coast of Sumatra, contributes greatly to the Regional Original Income (PAD) of Lampung Province and provides livelihoods for surrounding communities. Yet despite its popularity, the area continues to face persistent problems such as weak administrative management, limited community participation, inadequate facilities, and signs of environmental degradation, all of which threaten its long-term sustainability. This service project therefore focuses on designing a comprehensive plan for sustainable tourism growth at Mutun Beach for the 2025–2030 period. A participatory strategy is employed through Focus Group Discussions (FGD) involving local government, tourism stakeholders, community members, academics, and potential investors to ensure inclusive decision-making. The resulting five-stage roadmap emphasizes strengthening tourism regulations, constructing eco-friendly infrastructure, empowering residents with training and entrepreneurial opportunities, creating tourism products that highlight environmental and cultural values, and adopting digital marketing to reach broader audiences. Success indicators include increased regional revenue, rising visitor numbers, higher tourist satisfaction, and measurable improvements in coastal environmental health. Implementing this roadmap is urgent because coastal tourism directly supports economic growth, provides steady employment, and safeguards natural resources, ensuring that Mutun Beach remains both competitive and environmentally resilient for generations to come.

The purpose of this research is to find answers to what the accounting information system is regarding inventory, cash sales and cash receipts at the Hi.Rembulan company. Can be refined according to a good and theoretically correct accounting information system for inventory, cash sales and cash receipts, so that it can be applied according to company conditions. The rationale for this research is the need to implement an accounting information system regarding inventory, cash sales and cash receipts at the Hi.Rembulan company. Then analyze the weaknesses in the company. So that alternative solutions to problems that arise can be created in accordance with a good and theoretically correct accounting information system. From the results of this research, it is concluded that in solving the problem of implementing an accounting information system regarding inventory, cash sales and cash receipts, it is best to strictly separate responsibilities and carry out accounting functions by different people to avoid cash misappropriation, the documents used are such as notes. Sales are printed serial numbers so that use can be accounted for by the authorized user of the document.

This study aims to (1) to find out how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) to find out how the development of Islamic microfinance institutions in Jambi city. (3) to find out what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro enterprises in Jambi city. The problems discussed in this thesis are (1) how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) what influences the role of Islamic microfinance institutions (BMT) on micro businesses. (3) what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro business ventures in Jambi city. The research method used is descriptive qualitative. The descriptive method of analysis is obtained through data sourced from observation, interviews, and documentation as well as other sources that support field research by finding data sources directly from the field, namely from the BMT through data collection and interviews with the parties concerned. The results of this study are the Financing mechanism at BMTs in Jambi city, namely BMT Al-Ishlah, BMT KOSSUMA, and BMT. Muslimah Masyitoh tends to be the same, the difference lies only in the tax year of the vehicle financing ceiling, and the length of installments. Financing includes several contracts, namely murabahah, ijarah, ar-Rahn, mudharabah, musyarakah and qordhul hasan. Analysis before channeling financing at BMT for prospective financing members includes: Character, Capital, Capacity, Condition, and Coleterol. The importance of Islamic microfinance by BMTs in Jambi city in empowering MSMEs is evidenced by the main target of BMT financing is small business actors who are not reached by banks. Simple procedures and applied financing are needed by Jambi city MSMEs in developing their businesses. The constraints of the Jambi city BMT cooperative in carrying out its business, namely financing in the context of empowering MSEs, include internal constraints and external constraints.

Indonesia, with its rapid economic growth, is still haunted by persistent poverty problems. Inflation is like a parasite that sticks to economic growth, has the potential to worsen the poverty gap and hinder its overcoming. The aim of this research is to examine how economic growth and inflation in Indonesia affect the level of poverty in Indonesia. Panel data collected between 1994 and 2023 from 34 provinces in Indonesia is the data source. Multiple linear regression analysis is the technique used. The findings show that the number of poor people in Indonesia is not significantly affected by economic growth or inflation. Only 25.7% of the fluctuation in the number of poor people can be explained by the regression model, based on a coefficient of determination (R-square) of 0.257; the remaining 74.3% can be explained by other factors not taken into account in this study.

Ijtihad as a methodology for formulating Islamic law is an important approach in understanding and developing Islamic law. This journal discusses the definition of ijtihad, the basics of ijtihad, and its role in the context of social change and community needs. The purpose of this study is to see and explore how far our understanding of the role of ijtihad in responding to the challenges of Islamic law in the global era. This study uses a qualitative method by making books, magazines, articles, journals related to the research theme as the main reference in collecting data to be codified and then poured into a description. The results of the study show that ijtihad is not just reasoning, but also involves a deep understanding of legal sources such as the Qur'an and Hadith. In addition, this article describes the challenges and opportunities faced by mujtahids in the modern era, as well as the importance of ijtihad in overcoming contemporary problems. Thus, ijtihad is expected to contribute to producing laws that are relevant and responsive to the dynamics of society.  

This research is motivated by the results of initial observations that the Environmental Observation Strategy in the Development of the Ciung Wanara Area by the Ciamis Regency Tourism Office is not optimal. The purpose of this study is to determine the Environmental Observation Strategy in the Development of the Ciung Wanara Area by the Ciamis Regency Tourism Office. The method used in this study is a qualitative research method. There are 5 informants. Data collection techniques are literature studies, field studies (observations and interviews) and documentation. The author uses qualitative data analysis techniques through processing data from interviews and observations to draw conclusions so that they can answer the problems in the study. Based on the results of the study, it is known that: The Environmental Observation Strategy in the Development of the Ciung Wanara Area by the Ciamis Regency Tourism Office is not optimal, this is due to the lack of human resources in the Tourism Office so that it is still rare to provide training to staff, therefore to overcome the obstacles faced in the environmental observation strategy in the development of the Ciung Wanara area, the Tourism Office seeks to provide periodic HR competency improvement training, so that by conducting training, the HR competency owned will increase.

Drug abuse is one of the crucial problems that can threaten the future of the nation’s young generation. Sokolelah Village, Pamekasan Regency, as part of a rural area, is not exempt from this potential threat, especially with the increasing flow of information through the internet and the high mobility of the community as a result of technological development. Therefore, this community service program aims to provide education and raise public awareness about the dangers of drugs, as well as to encourage the active involvement of village communities as the front guard in creating a clean and drug-free environment. The methods used in this program include socialization, face-to-face counseling, interactive discussions and Q&A sessions, as well as the distribution of educational media. The activity was attended by various elements of the community, including youth, religious leaders, community leaders, and the local police (Babinkamtibnas). The results of the activity showed enthusiasm and positive responses from the participants, as indicated by their increased understanding of the dangers of drugs and the growing collective commitment to prevent drug trafficking and abuse in Sokolelah Village. Thus, this activity not only strengthened the community’s understanding of the negative impacts of drugs but also encouraged village-level collaboration in creating a healthy, productive, and drug-free environment.

This study aims to analyze the financial health of PT Garuda Indonesia (Persero) Tbk during the 2019–2023 period using eight financial ratios based on the Indonesian Ministry of State-Owned Enterprises (SOEs) Decree No. KEP-100/MBU/2002. The research employed a descriptive quantitative method with secondary data derived from annual financial reports published by the Indonesia Stock Exchange (IDX) and the company’s official website. The findings reveal that Garuda Indonesia’s financial condition fluctuated, categorized as less healthy in 2019, deteriorated into unhealthy during 2020–2021 due to the Covid-19 pandemic, and showed limited recovery in 2022–2023, returning to the less healthy category. The main weaknesses were observed in profitability, liquidity, and solvency, while activity ratios remained relatively sound. This study highlights that Garuda’s financial problems were driven not only by external shocks from the pandemic but also by internal factors such as high debt burden and weak governance. The results are expected to contribute academically by enriching the literature on SOE financial health analysis in the post-pandemic context and provide practical implications for management, policymakers, and investors.

The Mosque Youth Organization (REMAS) plays an important and strategic role as an agent of social and religious change among the younger generation. This study aims to improve the governance of the Mosque Youth Organization in Blitar City to be more professional and Islamic through the synergy of public administration and Islamic values. The main problems faced include a lack of coordination with the mosque administrators, a lack of effective leadership, and low community participation, which are influenced by internal factors such as the busyness of members and external factors such as limited funds and facilities. The method used is a participatory approach through needs analysis with 20 REMAS and mosque administrators, followed by training on professional Islamic governance, management skills, and evaluation assistance for its implementation. The training was held at the Al Mugi Barokah Mosque in Blitar City in September 2025, in collaboration with the Indonesian Mosque Youth Communication Agency (BKPRMI) as a stakeholder. The results of the community service showed significant improvements, namely the formation of a clear organizational structure, community-based work programs such as skills training and innovative social activities, and effective coordination with mosque administrators through regular forums to increase community participation. This approach integrates good governance principles such as transparency, accountability, and documentation using Trello or Google Sheets with Islamic values such as deliberation, trustworthiness, benevolence, and the example set by the Prophet Muhammad SAW. These activities contribute to sustainable social transformation among mosque youth, strengthening their role as agents of socio-religious change, although challenges such as limited resources, internal conflicts, and slow technological adaptation still need to be addressed through regular monitoring and further technological integration.