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The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Located in Karangjati, Semarang Regency. The rapid development of the culinary industry has led to increasingly fierce competition. Customer satisfaction is crucial for business continuity. This study employs a quantitative method with an explanatory design. A total of 96 individuals were surveyed using simple random sampling.  The F-test, reliability test, multiple linear regression, coefficient of determination, descriptive statistics, and t-test were used to analyse the data collected via a Likert scale questionnaire. The results show that taste and service quality have a positive and significant effect on customer satisfaction. Consistency in taste provides emotional satisfaction, while good service enhances the customer's dining experience. The coefficient of determination shows that these two factors explain more than 60% of the variation in customer satisfaction. These findings emphasise the importance for traditional restaurants to maintain the uniqueness and consistency of taste while improving service quality in order to build customer loyalty and maintain competitiveness.

This research aims to analyze the effect of leverage, liquidity, and sales growth on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study used a purposive sampling method with 69 companies and 276 observation data. The data were analyzed using multiple linear regression through SPSS version 26 after classical assumption tests. The results show that leverage (Debt to Equity Ratio) has a negative effect on profitability, while leverage (Debt to Asset Ratio) has no effect. Liquidity measured by the Current Ratio has a positive effect, while the Quick Ratio has no effect on profitability. Sales growth positively affects profitability. Simultaneously, leverage, liquidity, and sales growth significantly influence profitability (Return on Assets) in food and beverage companies. These findings imply that companies should maintain an optimal capital structure and liquidity level to sustain profitability amid competition in the food and beverage sector.

The role of economics in human life has become increasingly significant in the modern era as it serves as a foundation for meeting daily needs and achieving collective welfare. This study aims to analyze how Islamic economic principles regulate price determination in markets and income distribution to ensure fairness and social balance. The research adopts a qualitative approach through library research by reviewing classical Islamic literature, modern economic works, and Qur’anic interpretations related to economic justice. The findings show that Islam emphasizes justice, equality, and welfare as the foundation of all economic activity. Price setting in Islam must reflect fairness, avoiding exploitation and ensuring that transactions bring mutual benefit to both sellers and buyers. Meanwhile, income distribution is directed toward social equity through the implementation of zakat, infaq, and shadaqah, which serve as instruments for wealth redistribution and poverty alleviation. The implication of this study is that the application of Islamic economic principles can provide a moral and sustainable alternative to conventional capitalist systems by promoting fairness, social responsibility, and economic stability within society.

Background: Central Sulawesi has experienced a high frequency of natural disasters, with 111 recorded incidents in 2023 and 238 in 2022. The province was also designated as a high-risk disaster area in 2021. Blood pressure and cholesterol screenings are essential tools for diagnosing diseases, identifying risk factors, tracking disease progression, and assessing the effectiveness of treatments. Objective: This initiative aimed to provide free health screenings and offer basic food assistance to the community. Methods: The screenings were conducted in Wombo Village, Tanantovea District, Donggala Regency, Central Sulawesi. Results: The community health screenings revealed that the majority of adults and elderly participants had normal blood pressure and cholesterol levels. However, 5 individuals were found to have high blood pressure, while 20 participants exhibited normal levels. Additionally, 25 individuals had normal cholesterol levels. Conclusion: The screening results indicated that while most participants were in good health, a small percentage had elevated blood pressure, which warrants further attention. This initiative successfully provided free healthcare services and essential food support to the community.

Background: Central Sulawesi has experienced a high frequency of natural disasters, with 111 recorded incidents in 2023 and 238 in 2022. The province was also designated as a high-risk disaster area in 2021. Blood pressure and cholesterol screenings are essential tools for diagnosing diseases, identifying risk factors, tracking disease progression, and assessing the effectiveness of treatments. Objective: This initiative aimed to provide free health screenings and offer basic food assistance to the community. Methods: The screenings were conducted in Wombo Village, Tanantovea District, Donggala Regency, Central Sulawesi. Results: The community health screenings revealed that the majority of adults and elderly participants had normal blood pressure and cholesterol levels. However, 5 individuals were found to have high blood pressure, while 20 participants exhibited normal levels. Additionally, 25 individuals had normal cholesterol levels. Conclusion: The screening results indicated that while most participants were in good health, a small percentage had elevated blood pressure, which warrants further attention. This initiative successfully provided free healthcare services and essential food support to the community.

The sport of archery requires an accurate and fair classification system of athletes according to international standards. This community service research aims to introduce and implement the ArchiClass application as a technology-based innovation for athlete classification, as well as improve the understanding of the archery community at Al Ayyubi Archery Club Boyolali regarding sports with disabilities. This activity involved 50 athletes and 6 coaches. The methods used include socialization, application demonstration, simulation, and evaluation of participant responses. The results showed that participants gained a better understanding of the importance of fair and technology-based classification. Participants gain practical experience using ArchiClass, while coaches and parents gain new insights into archery. In addition, the implementation of this application encourages the creation of a more transparent and consistent classification process. The final evaluation showed that the majority of participants felt helped by the existence of the application and expressed readiness to implement it in training activities and competitions. This program successfully introduced ArchiClass as an effective tool and increased community awareness and understanding of disability sports.

In the midst of the demand to actively publish scientific papers, the ability to design is a significant added value for teachers and lecturers. This report outlines a monograph book layout design training with Canva held for academics at PPMULTINDO. The main purpose of this activity is to provide practical skills so that participants can independently produce professional book layouts. This training uses an interactive workshop method, where participants are guided from the introduction of Canva's features, the application of design principles, to the practice of preparing layout chapters by chapter. As a result, participants demonstrated a significant improvement in their ability to operate Canva for publication design needs. They are able to produce a structured, consistent, and visually appealing layout. Thus, this training has succeeded in becoming a practical solution for academics to efficiently improve the visual quality of their monograph books

The increasing participation in JKN in Denpasar has prompted BPJS Kesehatan to optimize the use of e-Dabu; however, the service continues to face persistent technical and usability challenges. Ongoing system issues, limited user proficiency, and unsatisfactory user experiences have reduced engagement with e-Dabu, highlighting the importance of understanding how the customer journey shapes positive emotions and customer passion through customer experience. This quantitative study employs validated measurement scales covering e-Dabu, customer journey, positive emotions, customer passion, and customer experience, with a sample of 190 business entity PICs at the BPJS Kesehatan Denpasar Branch. Data were analyzed using the SEM-PLS method, and the findings reveal that customer journey and positive emotions significantly influence customer experience. Additionally, positive emotions and customer experience significantly affect customer passion, while customer journey does not directly impact customer passion. The study concludes that enhancing customer journey, positive emotions, and customer experience is essential for increasing customer passion within BPJS Kesehatan Denpasar. These findings offer valuable theoretical and practical contributions to improving digital public service management.

The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.

This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and conclusion drawing. The findings indicate that the implementation of the contract generally aligns with sharia principles, although operational challenges persist, including inconsistent documentation, varied member understanding of wakalah procedures, and limitations in monitoring practices. Verification processes and margin determination have been properly executed, yet administrative governance requires strengthening to ensure alignment between procedural guidelines and real-world practice. The study highlights the importance of increasing sharia literacy and enhancing human resource capacity to improve efficiency and compliance in implementing murabahah bil wakalah within micro-level Islamic financial institutions.

Stunting is a serious problem because it impacts long-term development, preventing children from reaching their full potential, leading to lower cognitive abilities, and increasing their susceptibility to future illnesses. It also impacts both macroeconomic and microeconomic income. SSGI data from 2022 shows that the stunting rate in Central Java was 20.8%, with the highest stunting rate in Central Java Province being in Brebes Regency at 29.1% in 2022. Pandansari Village is one of the villages in Paguyangan District with the highest stunting prevalence, with 129 children in 2023. This study aims to determine the effectiveness of the stunting reduction acceleration program in Pandansari Village. This study uses a descriptive qualitative method. Data collection was carried out through observation, interviews, and documentation. The focus of this study uses Budiani's effectiveness theory, namely. The results of the study are seen from five aspects, the first is the accuracy of the target in the aspect of the accuracy of the target of toddlers recorded by the posyandu cadres and village midwives so that the program is in accordance with the targets that have been previously determined and is in accordance with existing policies. Second, the aspect of program socialization where the existing program has been well socialized to program recipients through various existing activities which include stunting prevention. Third, the program objectives from this aspect, the objectives of the existing program have been effective because the stunting rate in Pandansari Village has decreased every year and also parents of toddlers have better understanding and pay more attention to healthy lifestyles for toddlers. And fourth, program supervision in this aspect, village cadres and midwives have provided regular supervision to program recipients and also provided reports to the village government, sub-district government and community health center every six months.  

This community service activity aims to introduce the use of the PhET virtual laboratory and to identify students’ responses to the PhET-based virtual laboratory training in empowering students at SMA Negeri 1 Unaaha. The program also seeks to address the issue of limited science practicum facilities in the partner school. The study employed a descriptive quantitative design involving a single group of 23 participants from grades X to XII in the science stream. Participants took part in several sessions, including orientation, demonstration, and exploration of the Build an Atom and Circuit Construction Kit: DC simulations. Research data were collected using a Likert-scale questionnaire consisting of 30 items covering six main indicators: conceptual understanding, motivation, activeness, interest, ability to operate PhET, and learning satisfaction. All questionnaire results were converted into percentages for each indicator. The analysis showed an average response rate of 86.67%, with details as follows: interest 92%, activeness 90%, motivation 88%, satisfaction 89%, operational ability 83%, and conceptual understanding 78%. These findings indicate a very positive acceptance and significant reinforcement in the affective, participatory, and technical skill aspects of the students.

Currently, MSMEs (Micro,Small,and Medium enterprises) face significant challenges, including minimal digital literacy,limited access to technology,and the need for appropriate branding strategy formulation to compete in the broadband era. This research is a community service program aimed at strengthening the skills and capacity of MSME actors in Dolok Kahean Village so that they can market their products online and build their brand through digital platforms. The method used is a qualitative-applicative approach focusing on intensive training, education, and assistance (hands-on). The material covered the mastery of basic digital marketing concepts, online brand management, and practical technical assistance in creating and managing social media accounts and e-commerse. The results indicate that the program successfully and effectively overcame digital literacy constraints and instilled awareness about the crucial need for fundamental changes in business mindset and models. Partners have mastered basic digital marketing concepts and were successfully assisted in creating an Instagram account, which tangibly strengthened their practical skills for expanding sales reach. Futhermore, the objective of strengthening branding was achieved, as partners recognize that branding is a vital investment and fundamental strategy for creating a solid foundation for long-term business sustainability. Overall, the implementation of digital marketing strategies proves to be a comprehensive solution that significantly aids the development of MSMEs in responding to the shift in consumer behavior toward online shopping.

This community service research was motivated by the significant challenges faced by Generation Z in maintaining a balance between physical and mental health and productivity in the digital age. The increasing prevalence of mental health disorders and declining discipline among adolescents are important indicators of the need for character building integrated with health education. This study uses a descriptive qualitative approach to describe in depth the process of implementing health and productivity values through observation, interviews, and documentation of activities at school. The results show that interactive education approaches are effective in increasing students' awareness of healthy lifestyles, time management, and personal responsibility. Activities such as thematic education, congregational prayers, and reflective classes serve as a platform for building productive character that emphasizes balance between spiritual, social, and academic aspects. Students showed positive changes in behavior, such as increased regularity in studying, awareness of maintaining cleanliness, and the ability to manage stress and time more effectively. In conclusion, character building based on health and productivity values has a significant impact on shaping a resilient, disciplined, and competitive young generation, and can be used as a model for character education development in Indonesian vocational schools.

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.