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This study aims to examine the effect of ownership structure on audit report lag (ARL) in State-Owned Enterprises (SOEs) in Indonesia. The ownership structures studied include managerial ownership, government ownership, and institutional ownership. The research method used is a quantitative approach with multiple linear regression analysis, using secondary data obtained from annual reports and audited financial statements of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The results show that managerial ownership has a negative effect on ARL, meaning that the higher the managerial ownership, the faster the audit report completion. Conversely, government ownership has a positive effect on ARL, indicating that the greater the government ownership, the longer the time required to complete the audit report. Institutional ownership also has a negative effect on ARL, indicating that companies with institutional ownership tend to be faster in completing audit reports. This study provides insight into the role of ownership structure in influencing the efficiency of audit report completion time in Indonesian SOEs.

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

This research looks at why freelance event crews think about leaving Maharagung Organizer by focusing on two things: the rewards they receive and the punishments they face in a project-based setup. The core issue is that crews feel dissatisfied when rewards are unclear or rarely given, while discipline rules can feel uneven, so the goal is to see whether these practices actually change how much people want to quit. The study uses a simple survey design and analyzes the results with a PLS model in SmartPLS after checking that the questions reliably measure reward, punishment, and turnover intention, and it includes everyone active and reachable during the data phase. The results point one way: fair, transparent rewards help people want to stay, while discipline does more to set standards than to keep people from leaving; taken together, that means rewards carry most of the weight for retention, and punishments mostly support order and safety. The bottom line for managers is to make rewards predictable, tied to performance, and clearly communicated, then keep discipline fair and consistent in the background so crews feel respected and choose to keep taking future event offers.

Non-litigation legal assistance in land dispute resolution is carried out by the Ansor Legal Aid Institute (LBH Ansor). This assistance is crucial considering the complexity of land law and the high demand of the community, especially vulnerable groups, for access to fast, efficient, and low-cost conflict resolution. This research is driven by the low public understanding of non-litigation mechanisms and the challenges in realizing proportional access to justice. The main objective is to comprehensively document the assistance procedures and identify the applied advocacy model. This research method uses a normative legal approach with a statute approach and a conceptual approach. The results of this study describe that LBH Ansor plays a strategic role as a mediator and legal facilitator, which includes initial case assessment, preparation of a mediation framework, and assistance in negotiations between the disputing parties. The main findings show that LBH Ansor's non-litigation assistance practices have successfully increased the effectiveness of land dispute resolution by prioritizing the principles of restorative justice and peace agreements, while also providing a replicable model for increasing access to justice outside the courts.

The rapid development of information and communication technology has transformed the way people access information, interact, and live their daily lives. In this regard, students from the Mathematics Education Study Program at the State Islamic University of North Sumatra conducted "Smart Socialization" during a community service activity in Jaharun A Village, Galang District. The main objective of this community service activity was to increase awareness and understanding among residents of Jaharun A Village, Galang District, regarding the importance of digital literacy in facing the challenges of AI-based disinformation on social media. The implementation methods included initial observation, outreach, and interviews. The results of this activity indicated high community enthusiasm, active participation, and a better understanding of how to use social media wisely and responsibly. This activity successfully built critical public awareness of the importance of verifying information before sharing it and increased local community preparedness for the complex digital information era. This activity is expected to become a model for applicable and sustainable digital literacy education in rural areas.

Language plays a crucial role not only as a means of communication but also as a reflection of the values and character of society. In the context of youth mosque da'wah, the use of polite language is crucial because it influences the effectiveness of conveying religious messages and shaping the morals of listeners. This study aims to examine the application of the principles of polite language in youth mosque da'wah in Karanganyar Regency and efforts to improve it through training activities. The method used was a qualitative approach with observation techniques, semi-structured interviews, and documentation. Data analysis was carried out in three stages: data reduction, data presentation, and drawing conclusions interactively. The results of the activity showed a significant increase in the participants' understanding and practice of polite language after attending the training. Based on the questionnaire results, participants' post-test scores increased compared to the pre-test, indicating the effectiveness of the training in strengthening their understanding of the concept of polite speech. Furthermore, observations of da'wah practices showed positive changes in the use of more polite, structured, and empathetic language. This activity not only improved participants' communication skills but also raised awareness of the importance of language ethics in da'wah. Thus, this language politeness training contributes to the character development of mosque youth, helping them become moral, communicative, and civilized young preachers. It is hoped that similar activities can be developed to a more advanced level in the future to strengthen the application of politeness in religious communication among youth.

This community service program aims to improve access to economic education for the people of Hukurila Village, Leitimur Selatan District, Ambon City, with a focus on financial management and the empowerment of small businesses. The majority of the population in Hukurila Village depends on agriculture and fisheries, yet they still face challenges in efficiently managing resources and lack understanding of personal and business financial management. Through a series of training sessions and workshops, this program provides knowledge on financial planning, household budget management, and effective small business management techniques, enabling the community to enhance their economic independence. Additionally, the program introduces simple technologies for financial management and marketing business products, with the goal of expanding market reach for local products. By improving economic literacy and introducing technology, it is hoped that the people of Hukurila Village will be able to manage their finances and businesses more wisely, reduce dependence on external aid, and create sustainable economic independence. This program is expected to serve as a model for economic empowerment in other remote villages, promoting well-being through an inclusive and technology-based approach to economic education.

This study examines in depth the concepts of maysir, gharar, and riba as three practices that are prohibited in sharia economics because they are considered to cause injustice and imbalance in economic activities. Through an analysis of the postulates of the Qur'an and Hadith, this study confirms that the prohibition of maysir is based on the element of excessive speculation that harms one of the parties, gharar is rejected because it contains ambiguity in the object and contract, while riba is prohibited because it creates an unequal addition in financial transactions. In addition, the study highlights how other religions and various modern economic systems have paid attention to the principles that are in line with the prohibition of these three concepts, especially related to business ethics, social justice, and economic risk mitigation. A cross-faith perspective shows that universal values such as honesty, transparency, and balance are essential foundations for building a sustainable economic order. By combining normative perspectives and cross-tradition comparisons, this study seeks to provide a comprehensive understanding of the dangers of maysir, gharar, and usury, as well as the implications of the implementation of their prohibition in modern economic life. The results of the study are expected to be a reference in formulating economic practices that are fair, stable, and able to be widely applied in various communities.

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  

This material provides an in-depth overview of the fundamental distinctions between Islamic banks and conventional banks, covering their underlying principles, contract types, operational mechanisms, legal frameworks, and organizational structures. Islamic banks operate based on Islamic values derived from the Qur’an, Hadith, and the rulings of the National Sharia Council (DSN-MUI), emphasizing strict prohibitions on riba, gharar, and maysir. Contracts such as wadiah, mudharabah, musyarakah, murabahah, ijarah, salam, and istishna’ are applied to promote fairness and profit-sharing. In contrast, conventional banks rely on positive law and interest-based systems as their primary source of income. Legally, Islamic banks are supervised by the Sharia Supervisory Board (DPS) to ensure compliance with sharia principles, while conventional banks adhere solely to general financial regulations set by authorities like the Financial Services Authority (OJK) and Bank Indonesia. The operations of Islamic banks include fund mobilization, financing, and financial services without the use of interest, whereas conventional banks earn revenue from the interest spread between deposits and loans. Although both bank types share a similar organizational structure, Islamic banks incorporate an additional layer of sharia oversight. Overall, Islamic banks aim to balance profitability with ethical and spiritual values (falah), while conventional banks primarily focus on maximizing financial returns. This material highlights Islamic banking as an ethical alternative within modern financial practices, promoting justice, sustainability, and broader economic well-being.

Development financing systems in various developing countries, including Indonesia, have been tested by repeated global crises, such as the 2008 financial crisis, the COVID-19 pandemic, and geopolitical tensions since 2020. The economy is highly dependent on external funding, such as foreign loans and foreign direct investment (FDI), making it vulnerable to disruptions and uncertainty in capital flows. This article examines the strategic role of domestic savings as a stabilizer in maintaining the resilience of development financing using a desk study approach. The literature review shows that mobilizing domestic savings through conventional and Islamic financial institutions is crucial for encouraging long-term investment, reducing dependence on external financing, and strengthening national fiscal independence. In the Islamic economy, the rise of yield-based savings instruments, productive waqf, and retail sukuk has helped expand a stable and equitable domestic funding base. Furthermore, this article finds that digital transformation, fiscal incentive policies, and financial literacy are key to increasing public participation in productive savings. Therefore, increasing domestic savings is an economic tool and a national defense strategy in facing ongoing global crises.

This study analyzes the implementation of ESG (Environmental, Social, and Governance) reporting on the firm value of PT Indofood Sukses Makmur Tbk during the 2020-2024 period. The main issues examined are how ESG reporting is implemented and the extent of its influence on firm value, as well as which ESG component has the most significant impact. The research method employs a quantitative approach with a causal comparative design, utilizing secondary data sourced from annual reports, sustainability reports, and market data over five years. Firm value is proxied using Tobin's Q ratio, while the level of ESG disclosure is measured based on the GRI Standards framework. Data analysis techniques use multiple linear regression by incorporating control variables including firm size, profitability (ROA), and leverage to enhance result validity. The research findings indicate that ESG reporting has a positive and significant effect on firm value with a coefficient of β = 0.018 and p < 0.001, with a model predictive capability (R²) of 87.3%. Indofood's ESG Score experienced substantial improvement from 56.3% in 2020 to 78.9% in 2024, accompanied by an increase in Tobin's Q from 0.982 to 1.523. Component-wise analysis reveals that the Social aspect provides the highest impact (β = 0.009), followed by Governance (β = 0.007) and Environmental (β = 0.006). These findings provide empirical support for stakeholder theory and resource-based view in the Indonesian emerging market context.

This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huberman to identify strengths and weaknesses within the organization. The findings indicate that KSPPS achieved a total score of 825, placing it in the Excellent – Benchmark Leader category. The strongest performance appears in customer focus, leadership, and operational quality, reflecting strong service orientation and solid interpersonal relationships. However, the lowest score in measurement, analysis, and knowledge management suggests that the data and information system is not yet fully integrated. These results highlight the need for improving information systems, digitalizing processes, and strengthening performance measurement to support continuous improvement. This study contributes to the literature on Islamic microfinance performance evaluation and provides strategic recommendations for enhancing organizational management.

One of the community service activities that can be implemented by universities is the Field Work Lecture (KKL) program. The KKL program offers many positive benefits, including the opportunity to gain direct experience related to real-world work practices. We, along with fellow Office Administration Management students, were given the opportunity to carry out the KKL in Supiori Regency, specifically in North Supiori District, Warbor Village. The selection of Warbor Village as the KKL location was based on the desire to gain practical knowledge directly about administrative activities, as well as to be able to make a real contribution to the local community. In addition, this program also aims to strengthen good relations between students and the Warbor Village community. Through this KKL, students can better understand the application of theories learned in college in the context of the real world of work, and play an active role in helping solve problems in the community, especially in the field of administration. This activity is also expected to have a positive impact on the surrounding community and increase students' understanding of the important role of administration in everyday life.

This community service activity aims to increase the ability and creativity of the people of Situnggaling Village, Brand District, Karo Regency, in utilizing the potential of the surrounding nature in the form of telang flowers (Clitoria ternatea L.) through training in making simple syrup products. This training was attended by 34 participants consisting of housewives and village teenagers. The implementation method includes socialization of the benefits of telang flowers, syrup making demonstrations, as well as technical assistance in packaging and marketing strategies. Participants were also given an understanding of hygiene standards, the right dosage of ingredients, natural dyeing techniques, and product storage procedures to have a longer shelf life. In addition to the production aspect, this activity also discussed the economic potential of telang flower syrup products as a commodity for MSMEs, including the calculation of production costs and marketing opportunities through social media. The results showed a significant increase in participants' knowledge about the economic value and health benefits of telang flowers, as well as their ability to produce syrup independently. This activity is expected to be the first step in empowering the local potential-based economy and encouraging the formation of new sustainable home businesses in Situnggaling Village.

The rapid growth of amateur football clubs in Surabaya presents great opportunities for talent development and social cohesion, but it also comes with managerial challenges such as unclear organizational structure, lack of financial transparency, limited promotion, and the absence of operational standards for matches. This article presents the results of a community service program based on capacity building, designed to strengthen the managerial capacity of amateur football club managers in Surabaya. The activities focused on a one-day face-to-face workshop for representatives from 30 clubs, utilizing interactive lectures, local case studies, targeted discussions, and the distribution of practical handouts including organizational structure templates, code of conduct, one-page financial reports, content calendars, and matchday checklists. The core materials covered five areas: governance & legal, planning & OKR, finance & accountability, marketing & sponsorship, and operations & safeguarding. The program concludes that a brief, capacity-building workshop can trigger the initial professionalization of amateur football clubs through measurable, easy-to-adopt, and replicable minimum viable governance practices. These findings are relevant as a model for strengthening governance and management of amateur clubs in Indonesia, while also supporting a more professional, accountable, and sustainable community sports ecosystem.

Early Childhood Education is a fundamental phase in the formation of a child's character and basic skills. This period, known as the golden age, is crucial for providing appropriate stimulation so that all aspects of a child's development can develop optimally. The limited learning resources at the Bajo Sayang Early Childhood Education on Boleng Island, West Manggarai Regency, drove the need for innovative, simple yet meaningful learning media. This community service activity aims to implement interactive storytelling as a learning medium that can stimulate the cognitive and social-emotional aspects of early childhood. The implementation method used a participatory and interactive approach, where children are actively involved through questions and answers, emotional expression, and supporting activities such as singing and dancing. The results of the activity indicate that the interactive storytelling method can improve children's concentration and courage in expressing opinions. Furthermore, children also demonstrate a better understanding of basic emotions such as happiness, sadness, and anger, as well as increased empathy for the story characters.

The rapid advancement of digital technology has reshaped the behavior and communication patterns of young people, including church youth who are highly active on social media. However, the lack of digital literacy and legal awareness often leads to the spread of hoaxes, unethical online behavior, and the risk of digital sexual harassment. This Community Service Activity (PKM) titled “Strengthening Digital Legal Literacy for Church Youth: Anti-Hoax Awareness and Prevention of Online Sexual Harassment under Indonesia’s ITE Law No. 1 of 2024” was carried out at HKBP Bethesda Perumnas Mandala Church, aiming to enhance youth understanding of the ITE Law and encourage responsible social media use. The activity was conducted through an interactive seminar and discussion involving 30 participants, focusing on three core topics: understanding the ITE Law, anti-hoax education, and digital sexual harassment prevention. The results showed a significant increase in participants’ awareness of digital ethics, legal responsibility, and strategies for online safety. Participants actively engaged in discussions, demonstrating high enthusiasm and comprehension of the material. This activity proves that collaboration between universities and churches can effectively promote digital legal literacy and moral awareness among the younger generation, supporting the creation of a safe, ethical, and law-abiding digital environment.

This community service program, entitled English for Global Communication: Strengthening Intercultural Competence among Polytechnic Students, was led by Doris Yolanda Saragih, S.Pd., M.Pd., in collaboration with Clementine and Josh, guest lecturers from the United Kingdom. The activity took place at Politeknik Bisnis Indonesia on September 1, 2025, involving 60 students across two interactive learning sessions. The program aimed to enhance students’ ability to communicate effectively in global settings by integrating language proficiency, cultural awareness, and practical communication strategies. The learning process applied a communicative and experiential approach, featuring discussions, simulations, and task-based learning to develop students’ speaking fluency, cross-cultural sensitivity, and confidence. The participation of native English speakers provided authentic exposure to international discourse and cultural perspectives, which enriched the overall learning experience. Evaluation results indicated a significant improvement in students’ oral communication skills, vocabulary use, and intercultural understanding. Furthermore, participants demonstrated higher motivation and readiness to apply English in academic and professional contexts. Overall, this community engagement initiative effectively contributed to enhancing global communication competence and supported the institution’s mission to cultivate globally competitive and culturally aware graduates.

, it has driven very significant changes to the marketing and sales strategies of various companies in the business sector. One of the influential innovations is the implementation of e-commerce (electronic commerce), which allows the buying and selling transaction process to be carried out online through the internet network. E-commerce is not only a means to sell products, but it also plays an important role in expanding market reach, increasing the effectiveness of promotions, and strengthening the relationship between companies and consumers. This study aims to analyze the application of e-commerce as a strategy to increase product sales at PT Daehsan Indonesia Medan Branch. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation of management and distributors involved in the company's digital marketing activities. In addition, this study also reviews the supporting factors and obstacles that arise during the implementation of e-commerce, so that it can provide a comprehensive picture of the extent to which the use of digital platforms affects the increase in sales volume, the expansion of market reach, and the level of customer satisfaction.