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The development of digital technology has significantly changed the global marketing landscape, providing a huge opportunity for Micro, Small, and Medium Enterprises (MSMEs) to build and strengthen their brands in a more effective, efficient, and affordable way. This research aims to examine and analyze digital branding strategies implemented by MSMEs in facing various challenges and taking advantage of opportunities that arise in the era of digital transformation. A qualitative descriptive approach was used in this study, with data collection through in-depth interviews, direct observations, and documentation studies on a number of MSME actors who actively utilize digital platforms. Interactive analysis techniques are used to process and analyze the data obtained systematically. The results of the study show that the strategic use of digital platforms such as social media, marketplaces, and websites has great potential in improving brand image, expanding market reach, and strengthening the competitiveness of MSME products in the midst of increasingly fierce competition. One of the key elements of successful digital branding is consistency in visual communication, relevant message delivery, and activeness in building interactions with customers. In addition, the use of digital marketing features such as paid advertising, creative content, influencer marketing, and customer relationship management also supports strengthening brand identity and consumer loyalty. However, the effectiveness of this strategy is greatly influenced by the level of digital literacy, access to technology, and managerial capacity of MSME actors. Therefore, support from the government and related institutions in the form of training, mentoring, and affirmative policies is needed to encourage inclusive and sustainable digital transformation. This research provides practical and theoretical

The rapid development of information technology has triggered significant changes in communication patterns, including in da'wah activities. Amidst digital dominance and the rapid flow of information, a da'wah approach relevant to the communication characteristics of Gen Z is crucial. Gen Z is known for its fast, interactive communication style and preference for digital media. Therefore, this community service program is designed to introduce da'wah as an effective two-way communication process in addressing these dynamics. The main objective of this program is to improve digital da'wah literacy and foster motivation and practical skills in creatively conveying Islamic messages through social media platforms. This community service activity is carried out through a series of activities, including outreach, interactive discussions, and practical simulations for creating digital da'wah content. The outreach is intended to provide a basic understanding of da'wah in a digital context. Interactive discussions allow participants to share views and understand how da'wah can be carried out effectively in cyberspace. Meanwhile, the da'wah content creation practice provides participants with the opportunity to directly engage in creating da'wah messages that can be disseminated through social media. Evaluation of the activity is carried out through pre- and post-tests held before and after the program implementation. The analysis results showed an increase in participants' understanding of more than 35% across all tested indicators. The highest increase (56.3%) was recorded in their understanding of the importance of two-way communication in da'wah. Previously, many participants considered da'wah to be an activity limited to religious leaders. However, after participating in this program, they began to understand that da'wah is a task for every individual, and can be carried out through media closely related to their daily lives. Overall, this program succeeded in increasing knowledge, critical awareness, and enthusiasm for contextual da'wah among Gen Z.

This study aims to identify the factors that influence the local community in developing the swallow nest business and to examine how the practice of swallow nest farming aligns with the principles of Islamic business ethics in Marioriwawo District, Soppeng Regency. The swallow nest industry has grown significantly in this area, shifting the economic landscape from primarily agricultural activities to a more diversified business sector. Before the emergence of this business, most residents were involved in farming. However, due to factors such as unpredictable harvests and unstable agricultural income, many community members have turned to swallow nest cultivation as an alternative and promising source of livelihood. According to Islamic business ethics, the practice of breeding swallows is permissible, as long as it does not involve cruelty to animals. This view is supported by the Indonesian Ulema Council (MUI) Fatwa Number 2 of 2012, which states that raising or cultivating swallows is allowed, provided the birds are not harmed or subjected to distress. Furthermore, the consumption and trade of swallow nests are also considered halal under Islamic law, adding to the business's appeal among the Muslim population. To explore the underlying motivations and social dynamics of this business shift, the study employed a qualitative research method. This approach was chosen to gain a deeper understanding of the local context, including the experiences, beliefs, and socioeconomic conditions of the people involved. The results revealed several influencing factors: the potential for high profit from selling swallow nests, the challenges faced in traditional agriculture (such as frequent crop failure), and the religious assurance that the business is acceptable under Islamic teachings. Overall, the swallow nest business represents a strategic and ethical economic opportunity for the community, enabling them to improve their livelihoods while staying aligned with their religious values.

Digitalization has become a necessity across all sectors, in line with the rapid development of digital technology and the shift towards Society 5.0. The use of digital technology is now a crucial aspect in various activities, including the economic, social, and educational sectors. In the economic sector, in particular, the implementation of electronic data interchange (EDI) and the use of social media in marketing strategies have expanded to various business sectors, including micro, small, and medium enterprises (MSMEs). The shift in interaction patterns between consumers and sellers towards digital is both a challenge and an opportunity for MSMEs. However, the reality on the ground shows that most MSMEs in the regions, particularly in Sumbawa Regency, still experience gaps in digital literacy and human resource readiness in managing information technology. To address this challenge, digitalization outreach and training activities are being conducted for MSMEs and the general public in the region. These activities aim to improve understanding and basic skills related to the use of digital technology in running and developing businesses, such as online marketing, digital data management, and the use of e-commerce platforms. This outreach also emphasizes the importance of adapting to technological developments to increase the competitiveness and sustainability of MSMEs in the digital era. The results of this activity showed a 3% increase in participants' understanding of digitalization, as evidenced by a comparison of pre-test and post-test results. While this improvement is initial and modest, it reflects positive changes that can be further developed through follow-up programs and ongoing mentoring. Therefore, community empowerment through digital education is a strategic step in strengthening the role of MSMEs as key drivers of the local and national economy in the digital era.

Internet of Things (IoT)-based digital transformation has become a major catalyst in improving the efficiency of operational systems in various sectors, including the modern retail industry. One of the common logistics problems found in supermarket environments is the accumulation of unorganized shopping trolleys, which can hinder service flow and increase staff workload. This study presents a design of an IoT-based autonomous smart trolley system and automatic navigation to address these problems in a structured manner. The system design utilizes the integration of ESP32 and Arduino UNO microcontrollers, ultrasonic sensors for distance detection, line sensors for automatic path navigation, and Raspberry Pi modules for visual image processing in location tracking. The system is designed to be able to independently reposition the trolley to a predetermined parking station. Conceptual analysis shows that this system has significant potential in reducing operational costs, increasing labor efficiency, and strengthening customer service automation. Initial evaluation of technical and economic feasibility aspects strengthens the opportunity for widespread system implementation in the future. This design is the first step in developing a smart retail solution based on adaptive technology that is in line with the principles of Society 5.0. Furthermore, the development of this smart trolley system also considers user safety and comfort through additional features such as anti-collision sensors, an early warning system in the event of technical problems, and a manual control option as an alternative in emergency situations. The integration of Internet of Things-based technology also enables real-time monitoring and management systems through a web-based dashboard or mobile application, which can be accessed by supermarket management for operational analysis. Thus, this system not only addresses internal logistics needs but also contributes to improving the overall customer experience.

Bekasam is a traditional fermented fish-based food popular in various regions in Indonesia, including Batanghari, Jambi. This product is produced through a spontaneous fermentation process that utilizes the activity of microorganisms, particularly lactic acid bacteria (LAB), which play an important role in the formation of distinctive flavors, food safety, and potential health benefits. One type of fish used is lambak fish (Labiobarbus ocellatus), which is commonly found in local waters. Given the high prevalence of cardiovascular disease associated with cholesterol levels, exploring the probiotic potential of local fermented foods presents a strategic opportunity to support public health. This study aims to isolate and identify LAB from bekasam lambak fish from Mersam, Batanghari, and evaluate its initial potential as a candidate for cholesterol-lowering probiotics. The research method was carried out in the laboratory through a series of dilutions (10⁻¹–10⁻⁶) of bekasam samples, followed by cultivation on Nutrient Agar (NA) media using the pour and streak method. Incubation was carried out at 37°C for 24–48 hours. The growing colonies were then observed morphologically and tested using Gram staining. Observations revealed spherical, milky-white colonies with Gram-positive rod-shaped characteristics, indicating they likely belonged to the Lactobacillus genus. This genus is known to lower cholesterol through bile acid binding and free cholesterol assimilation mechanisms in the digestive tract. These findings reinforce the notion that bekasam lambak fish contains local LAB isolates that have the potential to be developed as a natural probiotic raw material. This potential can be utilized in the development of functional fermented food products or nutraceuticals that not only maintain the traditional value of bekasam but also provide preventative health benefits, particularly in controlling cholesterol levels.

This community service program is designed to improve the competitiveness and marketing effectiveness of YAIKI's Shoe Business Partners, located in Karangdieng Village, Mojokerto Regency. This improvement effort is carried out through the creation of a digital product catalog integrated with QR codes as a modern promotional medium. The digital product catalog is systematically structured, interactive, and easily accessible, containing comprehensive information on the types, designs, sizes, prices, and advantages of the shoes produced. The catalog's attractive appearance is designed using design software and online platforms, thus conveying a professional impression and increasing consumer appeal. Furthermore, QR codes are created and placed on each product and promotional materials such as brochures, packaging, and posters. By scanning the QR code with a smartphone, consumers can directly connect to the digital catalog without having to manually search for information, thus making the marketing process more efficient and responsive to market needs. The program implementation method includes training in digital catalog creation using free or low-cost graphic design software and online platforms, the creation of QR codes that directly link to the catalog, and technical assistance for partners in implementing this technology into their marketing strategies. The program evaluation demonstrated increased partner understanding of digital technology, ease of product information delivery, and the potential for increased sales and broader market reach. Through this innovation, local shoe businesses in Karangdieng Village have a greater opportunity to compete in the modern market. The implementation of digital catalogs and QR codes is expected to be a practical and sustainable solution to support business growth, strengthen brand image, and encourage economic independence for the local community.

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

This study aims to determine the influence of factors in the fraud hexagon theory on the potential for fraud, which is described through the variables of compensation suitability, competence, organizational culture, effectiveness of internal control systems, and leadership style. Fraud hexagon theory is a development of the fraud triangle and fraud diamond theories, which emphasize six main elements that cause fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. This theory is relevant to describe various internal factors that can encourage fraudulent behavior, especially in the public sector. This study uses a quantitative approach with multiple linear regression analysis methods and is processed using SPSS software version 30. The population in this study are apparatus or village employees who work throughout the Mojoroto District, Kediri City. The sampling technique uses a purposive sampling method, with predetermined criteria. The selection process resulted in 42 respondents, consisting of the Village Head, Village Secretary, and Village Treasurer, who play important roles in administrative and financial management at the village level. Data were collected through closed-ended questionnaires distributed directly to respondents and analyzed to determine the relationship between the independent and dependent variables. The analysis results showed that partially, only the effectiveness of the internal control system and leadership style significantly influenced the potential for fraud. This indicates that strengthening the internal control system and transparent and accountable leadership can minimize fraudulent activities. Meanwhile, the variables of compensation suitability, competence, organizational culture, and unethical behavior did not show significant effects individually. However, simultaneously, all of these variables were proven to significantly influence the potential for fraud. Thus, fraud prevention must be carried out holistically by considering all aspects contained in the fraud hexagon theory.

Higher education is a scientific institution which has the task of carrying out education and teaching above secondary level as well as providing education and teaching based on Indonesian national culture in a scientific manner. Sexual harassment behavior is an act of harassment that can occur directly or indirectly. Where the action involves another person in unwanted sexual activity, either verbally, or actions carried out by someone to control or manipulate another person. In general, the perpetrator of sexual harassment feels that he has power that can dominate the victim, and instills that there is nothing the victim can do, because the perpetrator has certain power. Sexual harassment on campus occurs due to a legal vacuum in preventing, handling and protecting victims of sexual harassment in the tertiary environment. In cases of sexual harassment that occur among students, it can occur due to a lack of education and counseling regarding sexual activity, it can also be caused by environmental factors where the perpetrator of the harassment feels they have the opportunity to carry out acts of harassment in the university environment. This research was conducted using qualitative methods which included observation, in-depth interviews, researchers have explored the nuances and complexities related to these issues, and researchers are ready to understand perceptions and anticipatory strategies regarding whether or not the Pancasila and Citizenship Education (PPKn) study program can help in handling sexual harassment by PPKn students at FKIP Mulawarman University.

Earnings management is a form of deviation in the process of preparing financial statements, namely affecting the level of profit displayed in the financial statements. This study aims to identify and analyze the factors that influence earnings management, namely Solvency, Corporate Social Responsibility , Profitability, and Company Size based on the findings of previous studies . The method used is the Systematic Literature Review (SLR). Data collection related to similar research was obtained from 50 journals from the Google Scholar database with a publication year range of 2023-2025. The results of this study indicate that the factors that have a significant effect on earnings management, namely Solvency, have an effect on earnings management. The greater the level of this solvency ratio , the greater the opportunity for managers to carry out earnings management so that the company can more easily obtain funds from creditors. Corporate Social Responsibility influence on earnings management. Improving sustainability performance through CSR by companies can encourage management to take higher earnings manipulation actions. Profitability influences earnings management. When the higher the profits earned by the company, the higher the Earnings Management practices carried out by the managers. Company ​size influences earnings management. The larger the size of a company, the smaller the opportunity to carry out earnings management.

This community service activity focuses on improving the competitiveness of A.A Transport, a business that lacks cashless payment options and an effective social media marketing strategy. Providing cashless payments is a modern, customer-centric approach that differentiates businesses in a competitive market. Unfortunately, A.A Transport currently lacks such an option, providing an opportunity for improvement. This community service activity aims to assist A.A Transport in adopting cashless payment methods and the importance of effective social media marketing for MSMEs. Social media serves as a direct channel for interaction, building relationships, and expanding the market. The methods used in this community service activity were observation, interviews, surveys, and mentoring. The results achieved are in line with the project objectives, as A.A Transport successfully integrated QRIS for cashless payments and utilized social media effectively for marketing, thus contributing to its competitiveness and overall market reach.

Technological advances have brought about major changes in the world of media communication, influencing the way we interact, obtain information, and share content. The internet has become the main pillar of today's communication revolution. With easier and faster internet access, information can now be disseminated in real time to all corners of the world. The emergence of broadband technology, 5G networks, and satellite-based internet has further enhanced accessibility, even in areas that were previously difficult to reach. The rise of Instagram has provided an opportunity for environmental conservation communities to continue their advocacy efforts, and this has become a tangible example of the development of Digital Communication. The research conducted focuses on the use of hashtags in campaign types on Instagram. This research method employs a qualitative descriptive approach and a simple experiment using the tools slice.id. Data collection techniques include observation, interviews, and document studies from previous research conducted by the researchers and other researchers relevant to the study. The Ciliwung Depok Community is a community that plays a significant role in raising public awareness about the importance of preserving river ecosystems. The Ciliwung Depok Community is not involved in any political agenda; it is an independent NGO established to address concerns about the increasing transformation of the Ciliwung River from a source of life into a source of problems.

This research was conducted in December 2024 - January 2025. This study aims to: (1). Determine visitor perceptions of the Attractions, Facilities, and Services at the Mountain Valley tourist attraction in the Tea Plantation Agrotourism, Kabawetan District, Kepahiang Regency. (2). Determine the effect of Attractions, Facilities, and Services at the Mountain Valley tourist attraction in the Tea Plantation Agrotourism, Kabawetan District, Kepahiang Regency on tourist visits. The data analysis method used in this study is the descriptive method, multiple linear regression analysis and the T test. In this study, the researcher used a random sampling technique, namely taking samples randomly. The Probability technique is a sampling technique that provides an equal opportunity for each element to be selected as a respondent member. Respondents in this study were measured using the Slovin formula with a tolerance limit of error (10%). Based on the results and discussion, it can be concluded that the perception of visitors to the Mountain Valley Tourism Object in Kabawetan District, Kepahiang Regency, most of the overall chose the category "AGREE"

Plastic bottle waste is a leftover material that is no longer used from human activities. Flower bouquet has become one of the necessities, especially for teenagers to adults. Comparison of the price of a bouquet of real flowers and artificial flowers is quite expensive, making a bouquet of flowers from plastic bottle waste a new innovation. The purpose of this study was to determine the process of making a flower bouquet, determine product validation, determine the public acceptance of the product, and determine the comparison of the price of production costs of a flower bouquet of plastic bottle waste, real flowers, and artificial flowers. This research uses the methods of observation, literature, experimentation, documentation, interviews, and questionnaires. The process of making a bouquet consists of the preparation of tools and materials, and manufacturing steps starting from bottle selection, bottle cleaning, bottle formation according to flower patterns, pattern assembly, application of color paint, glitter, and clear paint. Making a flower bouquet from plastic bottle waste was carried out through three experiments. The results of the validation test to 3 expert validators based on the assessment of shape, color, appearance, circuit patterns, and color combinations that obtained decent results were the products in the third experiment with a score of 15. The results of the public test to 34 respondents on the public acceptance of the products in the third experiment based on aspects of shape, color, appearance, circuit patterns, and color combinations were very like (score 3). So that the product in the third experiment was accepted by the community. So that the product in the third experiment is accepted by the public and has the potential to become a business opportunity. We recommend that craftsmen streamline time in the manufacturing process and use gloves to avoid droplets of wax glue and cuts due to cutters or sharp bottle parts.

Coffee ground have great potential to be used as an additional ingredient in making biscuits. The purpose of this study is to create innovative coffee grounds biscuits that can be a promising business opportunity. This study uses a Research and Development (R&D) research design with a 4D model (Define, Design, Develop, and Disseminate). The results of this study are BIS'KOP (Biskuit Ampas Kopi) products that have a sweet taste, light coffee aroma, crunchy texture, and brown color on the biscuit part and white color on the vanilla cream part. Overall, the sensory characteristics of BIS'KOP products, including taste, aroma, texture, and color have met the expected criteria and are worthy of being marketed. BIS'KOP products can be sold at a price of IDR 24,000.00 per package containing 5 (five) pcs of BIS'KOP. Each serving of BIS'KOP can meet 5% of energy needs, 2% of protein needs, 7% of fat needs, and 5% of carbohydrate needs. Thus, it can be concluded that coffee grounds biscuits have the potential as an alternative snack with a zero waste concept.

Apart from being a living fence, the benefits of the soka plant are that the flowers can be used as a relatively cheap aromatherapy ingredient because the soka plant is easy to find, especially on the side of the road, and has a fragrance almost like ylang-ylang flowers. Data collection uses Observation, Literature, Experimentation, Documentation, Interviews, Questionnaires, and data analysis uses descriptive qualitative methods. The results of the sensory test assessment of aspects of color, texture, aroma and ease of use, as many as 3 expert validators preferred experimental product 3 with a total rating of 17 (very suitable). The results of the public test showed that people's acceptance was at the highest level of liking in experiment 3 with a total average with color aspects of 4.123 which means like it, texture 3.775 which means quite like it, aroma 4.4 which means like it, ease of use 4.65 which means like it , and a pack of 4,825 which means likes, so that it can become an entrepreneurial opportunity. The conclusion from research on the use of soka flowers is that the resulting aromatherapy oil can be used as a mixture in aromatherapy candles, used in reed diffusers, humidifiers and aromatherapy furnaces. And from the results of research on the use of soka flowers to make aromatherapy oil, it is hoped that it can later be used as other forms of aromatherapy such as candles and soap, and can be developed for further research.

The implementation of the Surabaya Taekwondo City Championship 2025 is an opportunity to measure the success of sports events at the regional level, especially Surabaya City. This study aims to analyze the level of satisfaction of participants and visitors to the implementation of the 2025 Surabaya Taekwondo City Championship using the Service Quality (ServQual) method, which includes Physical Evidence (Tangibles), Reliability, Responsiveness, Assurance, and Empathy using quantitative research methods with a survey approach. Data were collected through questionnaires which distributed to coaches and guardians of championship students in Surabaya. The sampling technique used the Proportionate Stratified Random Sampling method with a total of 243 respondents. The data analysis technique uses a Likert scale which is then processed with SPSS software. The results showed that all dimensions of Service Quality have a high level of validity and are strongly correlated with visitor satisfaction. In general, the championship received a good assessment, especially in the aspects of service reliability and assurance. However, there are several aspects that need to be improved, such as facility comfort, committee communication effectiveness, and responsiveness to visitor complaints. The conclusion of this study is that the implementation of the 2025 Surabaya Taekwondo City Championship has met the satisfaction standards of participants and visitors, although there are still several aspects that need to be improved. Therefore, it is necessary to improve the quality of facilities, optimize committee communication, and strengthen the security system and services.

In exploring the important role of Candi Pari, the Mpu Tantular Museum, and Kampung Lawas Maspati as branding destinations, these sites significantly contribute to strengthening cultural identity and enhancing tourism appeal in East Java. Candi Pari, with its architectural beauty and historical value, serves not only as an attractive landmark but also as a profound symbol of cultural richness. The Mpu Tantular Museum functions as an information and educational center, housing collections of artifacts that reflect the historical journey and traditions of the local community, providing visitors with an educational experience. Kampung Lawas Maspati adds a unique dimension by offering visitors the opportunity to interact directly with the traditions and daily life of the local people. Through cultural preservation and the promotion of traditional activities, this village successfully attracts tourists seeking to experience the authenticity of Javanese culture. This article also discusses the branding strategies implemented to enhance the visibility and competitiveness of these three destinations in the tourism market. Through an integrated approach, these locations not only serve as tourist attractions but also as means to raise awareness of the importance of cultural preservation. Ultimately, this article emphasizes that developing tourist destinations based on local identity can have a positive economic impact on the community while preserving the region's rich cultural heritage

Worship leadership training represents a strategic initiative in nurturing the spiritual character of Christian students from their adolescent years. This program was implemented at SMA Hidup Baru Ciumbeluit in March 2023, with the primary objective of equipping students to lead worship services independently and responsibly. The training employed a hands-on, experiential approach, granting students the opportunity to design and lead complete worship sessions. The outcomes demonstrated notable improvements in self-confidence, coordination skills, and the students’ comprehension of Christian liturgical structure. Furthermore, the program served as a platform for character formation, instilling values such as discipline, collaboration, and servant-oriented leadership. This article explores the theological, educational, and psychological dimensions of student involvement in worship leadership. The initiative proved to be an effective model for preparing the younger generation to actively engage in ministry, both within the school environment and in broader ecclesial and community contexts. As such, similar training programs are recommended to be conducted regularly as an integral part of faith development and discipleship for Christian youth.