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This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

This community service activity aims to provide outreach to the Merah Putih Cooperative and prepare simple financial reports in Karijawa Village, Dompu Regency. This program stems from several key issues, such as limited access to capital, low cooperative literacy, and the lack of institutional economic governance at the village level as an effort to strengthen the local economy sustainably. Through a participatory, collaborative, and educational approach by the STIE Bima Impact Community Service Team in Karijawa Village, Dompu Regency, social identification and outreach were carried out in accordance with Law No. 25 of 1992. The outreach was carried out through face-to-face meetings and group discussions regarding the urgency of the Merah Putih Cooperative. This community service activity demonstrated an increase in community understanding of cooperatives as an instrument of sustainable local economic independence, as well as encouraging academic-community collaboration in the development of cooperatives and economic nationalism. This cooperative is expected to have a significant contribution in improving the sustainable economic welfare of the community.

Balance disorders are among the most common functional problems experienced by older adults and significantly increase the risk of falls, disability, and reduced quality of life. Early screening and health promotion efforts are essential in preventing these complications. This community service program aimed to introduce and implement the Fukuda Stepping Test as a simple, low-cost, and effective method for promotive and preventive assessment of balance impairment among elderly individuals in the community. The activity involved health education on balance maintenance, demonstration of the test procedure, and direct assessment of participants, followed by individualized feedback and recommendations for balance exercises. The results showed that the Fukuda Stepping Test was well-received, easy to perform, and successfully identified elderly individuals with potential vestibular asymmetry or dynamic balance deficits. Furthermore, the program increased participants’ awareness regarding fall prevention and encouraged adoption of regular balance training. This initiative highlights the importance of accessible physiotherapy-based screening tools in community settings and underscores the role of physiotherapists in promoting healthy aging and reducing fall risk among older adults.

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

This community service activity aimed to socialize time management materials to sixth-grade elementary school students in order to improve their learning skills, productivity, and sense of responsibility during their educational process. The activity was conducted at SDN Inti Sungai Miai 11, Banjarmasin, on September 19, 2025, with 34 student participants consisting of 17 boys and 17 girls from combined classes VI A and VI B. The method used was an interactive socialization approach that began with a pre-test and ended with a post-test using questionnaires to measure changes in students’ understanding and attitudes, followed by the delivery of materials, question-and-answer sessions, active discussions, and a brief practice of preparing a daily study schedule with a student representative. Quantitative results showed an increase in the average score of students’ understanding from 2.43 to 2.48, with a difference of 0.05, particularly in the indicator of ability to create a daily schedule, which increased by 0.29. In addition, qualitative results indicated an increase in students’ awareness and behavioral changes in managing their time more regularly during school activities. This activity had a positive impact on fostering students’ discipline and responsibility, and it is recommended that time management activities be integrated sustainably into school learning programs and curriculum.

This community service activity aims to improve positive communication skills and foster self-confidence in students at Antasan Besar 7 Elementary School, Banjarmasin. The background to this activity is the results of observations showing that some students still have low communication skills and lack of self-confidence, characterized by shyness, nervousness, and reluctance to speak in public. The training was conducted by students of Lambung Mangkurat University on September 17, 2025, involving 16 fifth-grade students. The implementation method included preparation, interactive training, role-playing, speaking simulations in front of the class, and evaluation through pre-post observation and questionnaires. The training materials included understanding positive communication, the use of polite language, emotional control, eye contact, and facial expressions, as well as self-confidence-building exercises through the activities "Dare to Speak" and "Introduce Myself". The evaluation results showed an increase in students' average scores in the aspects of participation, positive attitudes, and courage to speak in front of the class after participating in the training. This activity has proven effective in helping students develop interpersonal communication skills and strengthen self-confidence, as well as having a positive impact on a more supportive learning atmosphere in the elementary school environment.

This study aims to identidy and examine how people’s views on product quality and brand image affect their decision to buy Shell fuel in Surabaya City. The study fecoses on three key areas: first, how both product quality perception and brand image together influence purchase decisions; second, how product quality perception alone impacts purchase decisions; and third, how brand image alone affects purchase decisions. The group of people studied are those who buy and use Shell fuel in Surabaya. To select participants, a non-probability sampling method was used, with the criteria that respondents must be at least 17 years old, live in Surabaya, and have purchased Shell fuel. After distributing questionnaires, 100 people met these criteria. The data was analyzed using Partial Least Squares-Structural Equation Modelling (PLS-SEM) with SmartPLS 3.0 software. The findings show that both product quality perception and brand image together have a significant effect on purchase decisions. Individually, product quality perception has a positive and significant impact on purchase decisions, and brand image also shows a positive and significant effect. These results suggest that improving product quality and enhancing brand image can help Shell increase consumer purchase decisions in Surabaya.

The global increase in life expectancy has significantly contributed to the growth of the elderly population, including in Indonesia, which has now entered the aging population phase with more than 10% of its total population aged 60 years and above. This demographic shift presents challenges in maintaining the quality of life among the elderly, particularly in tropical border regions such as Tarakan City. Karang Anyar Pantai Village, located in West Tarakan District, has a considerable number of elderly residents supported by existing elderly health posts (posyandu lansia). Social and health interventions through elderly exercise programs, nutritional support in the form of mung bean porridge, and regular monthly health check-ups are considered strategic efforts to improve physical health, metabolic function, and psychological well-being among the elderly. This study aims to evaluate the impact of these three interventions on enhancing the quality of life of the elderly in Karang Anyar Pantai. By assessing the effectiveness of these interventions, this research seeks to provide recommendations for improving elderly care programs in similar regions.

The global increase in life expectancy has significantly contributed to the growth of the elderly population, including in Indonesia, which has now entered the aging population phase with more than 10% of its total population aged 60 years and above. This demographic shift presents challenges in maintaining the quality of life among the elderly, particularly in tropical border regions such as Tarakan City. Karang Anyar Pantai Village, located in West Tarakan District, has a considerable number of elderly residents supported by existing elderly health posts (posyandu lansia). Social and health interventions through elderly exercise programs, nutritional support in the form of mung bean porridge, and regular monthly health check-ups are considered strategic efforts to improve physical health, metabolic function, and psychological well-being among the elderly. This study aims to evaluate the impact of these three interventions on enhancing the quality of life of the elderly in Karang Anyar Pantai. By assessing the effectiveness of these interventions, this research seeks to provide recommendations for improving elderly care programs in similar regions.

Podorejo Village is located in the westernmost part of Ngaliyan District, Semarang City, bordering Kendal Regency. Its area is quite large compared to other villages in the district. Its population is around 10,000. Most of them make their living from farming, while others engage in trade. The area consists of agricultural land and gardens, most of which are planted with cassava. Cassava is a prominent commodity in the region, but its utilization has not been optimally optimized.Seeing the potential of the region, the Community Service team conducted entrepreneurship outreach to housewives in the area, utilizing local commodities, namely cassava, as the basic ingredient for various processed foods as an alternative business to help supplement family income. This outreach will increase the economic value of cassava, which previously only processed into chips and cassava tape. By innovating cassava processing into contemporary foods that are popular with children and ready to be sold in the market.Our community service activities included outreach on entrepreneurship, motivating women to start businesses utilizing cassava through various innovations. The activity took place on October 19, 2025, with 18 participants. They were very enthusiastic about participating. The outreach program resulted in an increased understanding of entrepreneurship and its management, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service program is publication in national journals, HKI videos, YouTube, and through mass media.

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

This study aims to describe relevant digital marketing strategies to improve the competitiveness of the Rafika Dompo Banana MSME in Soguo Village, Bolaang Uki District, South Bolaang Mongondow Regency, and analyze the supporting and inhibiting factors in implementing these strategies. This study uses a qualitative approach with a case study method. Data collection was conducted through observation, in-depth interviews with the owner, employees, and consumers, and documentation. The data analysis technique used a narrative inquiry model. The results of the study indicate that the digital marketing implementation of the Rafika Dompo Pisang MSME is still at a basic stage, utilizing WhatsApp and Facebook organically with simple content managed directly by the owner. Limited digital knowledge, minimal paid promotion budget, and suboptimal utilization of marketplace platforms are the main obstacles. Nevertheless, promotion through social media has been proven to increase product visibility and reach consumers. Supporting factors include maintained product quality, government support for licensing, and consignment collaboration. Consumer perception of the product is very positive, and existing digital promotions are considered to assist in purchasing decisions. In conclusion, the implemented digital marketing strategy is still simple but has a positive impact. Increasing competitiveness requires strategy optimization through increased digital literacy, platform diversification, and more planned resource allocation.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.

This study aims to explain and reconstruct the notion of auditor professionalism beyond the reasoning framework found in the accountants’ code of ethics. The reconstruction is carried out by redefining auditor professionalism through the integration of moral reasoning and the values derived from QS. Al-Isra (36), as a response to the issue of fraud disclosure. The research adopts a non-technical perspective on auditor professionalism. Accordingly, the appropriate method for this study is Theoretical Triangulation, namely testing auditor professionalism from the perspective of moral reasoning and QS. Al-Isra (36). Specifically, the research begins by utilizing three sources of values: the Handbook of the Code of Ethics for Professional Accountants, principles of moral reasoning, and the guidance in QS. Al-Isra (36). Second, the study identifies the limitations of conventional interpretations of auditor professionalism when examined solely from ethical codes, and further analyzes how moral reasoning and QS. Al-Isra (36) enrich this perspective. Third, the concept of auditor professionalism is reconstructed in a holistic manner. Finally, the study concludes whether moral reasoning and QS. Al-Isra (36) are interrelated with the auditors’ professionalism in uncovering fraud. Ultimately, this article proposes a revised conception of auditor professionalism. By incorporating moral reasoning and QS. Al-Isra (36), auditor professionalism is envisioned as transcending rationalism and materialism. It is defined as a commitment to uphold the accountants’ code of ethics, grounded in justice and virtue, with an awareness that every action will be held accountable in the hereafter.

Murabaha financing is one of the leading products at PT. BPRS Mitra Mentari Sejahtera Ponorogo, especially for consumptive and productive financing. Therefore, the application of risk management and mitigation is very important to minimize financing risks. This study aims to determine how risk management and mitigation are applied to murabaha financing at BPRS. The method used is descriptive qualitative with field research and data collection techniques in the form of interviews and documentation. The results of this study indicate that risk management has been implemented at PT. BPRS Mitra Mentari Sejahtera Ponorogo, emphasizing the stages of identifying and measuring risk through 5C+1S analysis (character, capacity, capital, condition of economy, collateral, and sharia), although it only focuses on the aspects of capacity and collateral as well as BI checking. The risk mitigation process is also carried out through insurance and the use of collateral, especially gold pawn. Although it has a positive impact, its implementation is not yet optimal, as indicated by the high level of problematic financing and an increase in NPF.

Economic development strategies play a crucial role in achieving sustainable growth through increased national productivity and equitable welfare distribution. The stability of macroeconomic indicators such as inflation, exchange rates, and gross domestic product growth reflects the effectiveness of government development policies. This study aims to analyze the relationship between economic development strategies and macroeconomic equilibrium in Indonesia by examining the interconnection between the product market and the money market. The research adopts a qualitative approach using literature studies derived from scholarly journals, academic articles, and economic publications obtained from Google Scholar and other credible sources. The findings indicate that maintaining balance between the product market and the money market contributes significantly to national economic stability. A well-coordinated synergy between fiscal and monetary policies is essential to preserve macroeconomic stability and ensure that economic development progresses inclusively and sustainably amid global challenges.

The digital era brings great opportunities for improving the quality of learning, but it also presents challenges in the form of dependence on gadgets, reduced social interaction, and the risk of exposure to age-inappropriate content. This study uses a qualitative descriptive approach based on a literature review by analyzing various theoretical sources and previous research findings. The results of the study show that educators need to implement learning strategies that balance digital and non-digital activities so that all aspects of children's development cognitive, language, motor, socio-emotional, and moral can be optimally stimulated. Effective strategies include play-based learning, project-based learning, integration of educational digital media, collaboration with parents, and the creation of a learning environment rich in stimulation. By applying these strategies, children not only develop intellectually but also build character, creativity, and social skills. The key. Improving educators' digital literacy and active supervision from parents are the keys to the success of adaptive and humanistic early childhood education in the digital era.

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.