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Cross-Cultural Experience: Introducing Balinese Traditional Clothes to Walailak University Students in Thailand is part of an international community service program (KKN) that students from the Institute of Technology and Education Markandeya Bali took part in. The main goal of this activity was to introduce Balinese cultural values by teaching students about traditional Balinese clothes as a way to learn about different cultures. This study uses a qualitative descriptive approach with the CIPP (Context, Input, Process, Product) evaluation model to evaluate the success of the activity. The results of this activity show that there is an increase in understanding, fostering an attitude of appreciation, and strengthening cross-cultural communication among students. This activity is effective as a medium for cultural diplomacy and experiential learning.

Gross motor development is an essential aspect of early childhood education because it contributes to body coordination, balance, muscle strength, and children’s readiness for physical activities. One of the activities that can be used to stimulate gross motor skills is dancing, particularly regional creative dance. This community service program aims to implement the Janger creative dance as a medium to develop gross motor skills in kindergarten group B children. The method used was evaluative with the CIPP model (Context, Input, Process, Product), involving observation, interviews, and documentation. The activity was carried out once a week through stages of rhythm introduction, basic movements, body coordination, and simple dance sequences. The results showed that more than 80% of the children experienced improvement in aspects of balance, movement coordination, agility, and large muscle control. In addition, the activity also enhanced children's self-confidence, courage, and social interaction. Therefore, the Janger dance is proven to be effective as a gross motor stimulation and is suitable to be used as a culturally based learning strategy in early childhood education.

The RIGEM community service program was carried out with the aim of strengthening character education for early childhood through the use of children’s songs in TK B. The background of this activity stems from concerns about the increasing exposure of children to adult songs and content, which may influence their behavior and moral values. Children’s songs were chosen as the main medium because they have simple melodies, easy-to-remember lyrics, and contain positive values that can stimulate children's cognitive, affective, and social development. This study employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product) to assess the effectiveness of the program. Data were collected through observations, interviews with teachers and parents, and documentation of activities. The results show that the children’s songs introduced particularly those containing messages about politeness, cooperation, and responsibility were effective in improving children's understanding of moral values and encouraging positive behavioral changes. Children became more accustomed to using polite expressions, showing empathy, and cooperating during classroom activities. Teachers and parents played an important role in reinforcing these habits both at school and at home. Overall, the RIGEM program proved to be an effective, enjoyable, contextual, and easily implemented effort to foster character development in early childhood education.

The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

This study investigates the impact of board characteristics on the financial performance of non-financial companies listed in the JII70 index in Indonesia. Motivated by the ongoing debate on the effectiveness of corporate governance mechanisms in enhancing firm outcomes, particularly within Sharia-compliant markets, this study focuses on three key board attributes: board size, board independence, and female representation on the board. Using a quantitative causal approach and panel data from 25 companies over the period 2020–2023, the study employs a fixed effect model to evaluate the relationship between board structure and financial performance measured by Return on Assets (ROA). The results show that board size has a positive and significant effect on firm performance, indicating that larger boards may enhance oversight capacity and provide broader resources beneficial to strategic decision-making. Conversely, board independence and board female representation do not exhibit significant effects on financial performance, suggesting that their roles may be more symbolic or constrained by institutional and contextual factors in the sampled companies. These findings highlight the importance of understanding corporate governance not merely in structural terms, but in relation to functional effectiveness and contextual maturity. The study offers implications for regulators, companies, and governance reform initiatives, particularly regarding strengthening substantive roles of independent and female commissioners in improving firm performance within Sharia-compliant markets.

This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

The dynamics of student organization structure have significant implications for talent retention and student career development. This study aims to comparatively analyze the influence of centralization and decentralization structures in the Information Technology Study Program Student Association on the effectiveness of talent retention strategies and career development capacity. The research method uses a quantitative approach with a comparative design involving 120 respondents selected through purposive sampling technique with criteria of at least one period of organizational experience. Data collection instruments use structured Likert scale questionnaires that have been tested for validity and reliability with Cronbach's Alpha values above 0.80. Data analysis uses Structural Equation Modeling and independent sample t-test to compare both structural models. The results show that the decentralization structure has a strong significant effect on talent retention with a path coefficient of 0.628 compared to centralization of 0.312. Comparative analysis identifies substantial differentiation in all dimensions of career development with the decentralization structure consistently outperforming centralization, especially in the aspect of decision-making autonomy. The findings confirm that the distribution of authority in decentralization creates a learning ecosystem that facilitates diversification of leadership experiences and strengthens students' organizational commitment through participatory empowerment mechanisms.

This study aims to analyze the marketing strategies of Islamic bank products based on sharia values implemented in Mojoarno Village (Ikhsanudin et al. 2024). The background of this research is the increasing development of Islamic banking in Indonesia which is not always followed by sucient understanding of sharia nancial products at the rural level (Qothrunnada et al. 2023). This condition requires Islamic banks to design marketing strategies that are not only focused on product promotion, but also on education, empowerment, and strengthening public trust (Damayanti 2023). This research uses a qualitative case study approach on an Islamic bank that actively conducts marketing activities around Mojoarno Village (Yin 2018). Data were collected through in-depth interviews with bank marketing sta , religious leaders, and customers, participatory observation in socialization and religious activities, as well as documentation of promotional materials and internal reports (Miles and Huberman 2014). The data were analyzed through data reduction, data display, and conclusion drawing with source and technique triangulation to ensure validity. The ndings show that marketing strategies integrated with sharia values—such as justice, transparency, and avoidance of riba, gharar, and maysir—combined with religious and cultural approaches through mosques and majelis taklim can increase public literacy and interest in Islamic bank products (Rahman, Aji, and Sopingi 2023). However, several challenges still remain, including low initial nancial literacy, strong informal nancial practices, and limited marketing resources in rural areas (Syifa, Nasution, and Inayah 2024). The implications of this research emphasize the importance of synergy between Islamic banks, religious leaders, and local communities to develop sustainable sharia-based marketing models in rural contexts.

Baitul Maal wat Tamwil (BMT) is an Islamic microfinance institution that plays an essential role in expanding financial access for low-income communities and supporting sustainable economic development. This article aims to analyze the role of BMT as an inclusive monetary instrument within the framework of the Sustainable Development Goals (SDGs). The study employs a library research approach with descriptive-analytical methods based on secondary data from books, academic journals, research reports, and official documents. The findings show that BMT significantly contributes to financial inclusion through real-sector-based Islamic financing, especially for micro-enterprises and low-income households. Moreover, BMT’s social function—realized through the management of zakat, infaq, and sadaqah—strengthens income redistribution, poverty alleviation, and community welfare. BMT supports several SDG targets, particularly in reducing poverty, creating decent employment, developing MSMEs, and minimizing socioeconomic inequality. However, the optimization of BMT’s role still faces challenges such as limited capital, governance constraints, digital transformation, and institutional strengthening. Therefore, synergy between BMT, the government, regulators, and the community is needed to enhance BMT’s contribution as an inclusive, sustainable, and Sharia-compliant economic development agent.

This study aims to analyze the role of the Makmur Mandiri Savings and Loan Cooperative (KSP) in supporting the development of Micro, Small, and Medium Enterprises (MSMEs). KSP Makmur Mandiri serves as a microfinance institution providing financial access and business mentoring for MSME actors. The method used is qualitative descriptive with a Group Investigation approach, involving group discussions to gain deeper insights from relevant literature sources such as journals and books. The theoretical review supports understanding the cooperative’s role in improving member welfare and the obstacles faced in managing and developing MSMEs. The findings show that KSP Makmur Mandiri has succeeded in providing continuous capital and support, helping MSMEs to survive and grow despite economic challenges, especially after the pandemic. However, the cooperative faces various internal and external obstacles that require strategic collaboration for sustainable development. The implication of this study is to encourage enhanced managerial capacity of cooperatives and the need for stronger government policy support to optimize the cooperative’s role as a strategic partner for MSMEs.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study aims to analyze the impact of government expenditure development and government budgeting on the social assistance recipients affected by floods. The research approach uses a quantitative method with a total of 50 respondents selected through sampling techniques. Data processing was conducted using SPSS software with various statistical tests, including validity test, reliability test, multiple linear regression, t-test, and F-test. The results show that the development of government expenditure has a significant impact on the condition of the social assistance recipients. Additionally, government budgeting also has a significant impact on the effectiveness of social assistance distribution after the disaster. Simultaneously, both variables have a strong influence on the social assistance recipients, as reflected by the significant F-test value and the coefficient of determination (R Square) of 0.518. This means that 51.8% of the variation in the condition of social assistance recipients can be explained by the development of government expenditure and government budgeting. These findings highlight the importance of appropriate expenditure and budgeting policies to enhance the effectiveness of social assistance distribution, especially in disaster situations.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

Each country has different holiday policies, but the number of holidays in Indonesia is quite large, which impacts uncertainty for investors when buying or selling shares. These events can cause market anomalies or irregular market conditions and produce abnormal returns at certain times, known as the holiday effect. This study uses a quantitative descriptive method with an event study approach, data collection is carried out using documentation and literature methods. The data used are secondary data in the form of the Jakarta Composite Index (JCI), the LQ45 Index, and the Jakarta Islamic Index (JII) from the official website of the Indonesia Stock Exchange (IDX). Exchange rate data is taken from the official website of Bank Indonesia. The population of this study is every company listed on the IDX, while the data used are JCI, LQ45, and JII data 6 days before and 6 days after the Eid al-Fitr holiday and regular trading days from 2011-2025. The results of the study show that there is no significant difference in the JCI, LQ45 Index, or JII before and after the Eid al-Fitr holiday, so there is no holiday effect. These results indicate that all three indices reflect a market that tends to be efficient and stable in responding to seasonal events. Furthermore, the Rupiah exchange rate had a negative but significant effect on the Jakarta Composite Index (JCI). The Rupiah exchange rate had a negative but insignificant effect on the JII before and after the Eid al-Fitr holiday. The Rupiah exchange rate had a positive but insignificant effect on the LQ45 Index before and after the Eid al-Fitr holiday.

This study aims to examine the effect of employee competence, behavioral control, and trust on employee performance at the Bojonegoro District Health Office with Organizational Citizenship Behavior (OCB) as an intervening variable. The background of this study is related to the importance of employee performance in achieving public service organizational goals, particularly in the health sector. This study uses an explanatory quantitative method with a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The research sample consisted of 100 employees at the Bojonegoro District Health Office. The results of the analysis show that the influence of employee competence on employee performance is not significant, but employee competence has a significant influence on OCB. Behavioral control has a significant effect on employee performance, but its effect on OCB is not significant. Trust has a significant effect on OCB, but its direct effect on employee performance does not. OCB is proven to have a significant effect on employee performance. Therefore, OCB plays an important role as a mediator in improving employee performance. This study provides a theoretical contribution by clarifying the relationship between variables in the context of public service-based government organizations. In practical terms, the results of this study are expected to form the basis for recommendations to improve the quality of human resources and develop managerial strategies at the Bojonegoro District Health Office in order to support the effectiveness and efficiency of public services.

This study aims to analyze the influence of Innovative Work Behaviour, Upskilling, and Work Ethic on the Health Workers Performance with Intention to Stay as an intervening variable at RSUD Sumberrejo. The background of this research stems from challenges in improving service quality, high workload, and the need to strengthen competency and retention among health workers. The study employs a quantitative approach using a survey method through the distribution of questionnaires, with data analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS version 4.0. The population consists of 216 employees, and the sampling technique used is non-probability sampling, resulting in 140 respondents. The findings reveal that Innovative Work Behaviour, Work Ethic, and Intention to Stay have a significant positive effect on the performance of health workers. In addition, Innovative Work Behaviour and Work Ethic significantly influence Intention to Stay. However, Upskilling shows a positive but non-significant effect on both Intention to Stay and Performance, indicating that skill enhancement requires managerial support and motivation to contribute effectively to employee performance. Intention to Stay serves as a mediating variable in several relationships among the constructs. Strengthening innovative behaviour, work ethic, and competency development, accompanied by appropriate retention strategies, is essential for improving the performance of health workers in regional hospitals. Future studies are recommended to develop the research model by incorporating additional variables that may have stronger effects on Intention to Stay and Performance.

This study aims to analyze corn consumption substitution as an alternative carbohydrate source and to measure the demand elasticity of corn in response to fluctuations in corn and rice prices at Ciawitali Market, Garut Regency. Primary data were collected through observations and interviews, along with secondary data from West Java Central Statistics Agency processed using simple linear regression and cross-elasticity analysis with SPSS. Results show that changes in corn prices explain 99.7% of variation in corn demand with a positive coefficient of 0.827, indicating a substitution effect with rice, which experienced a concurrent price increase. The cross-elasticity value of 1.64 confirms the elastic substitution relationship between corn and rice. These findings highlight the potential of corn as a substitute for rice in maintaining stable food consumption despite fluctuations in staple commodity prices.       

Sambofuar Village in Samofa District, Biak Numfor Regency, faces various maternal health challenges due to limited access to healthcare services, low socioeconomic conditions, and inadequate capacity of posyandu cadres in supporting pregnant women with high-risk conditions. With a population of 954 people and 228 households, only 64% of pregnant women received antenatal care during the second trimester, while 18% did not undergo any pregnancy check-up. To address these issues, the Student Creativity Program was implemented using a community-based cadre empowerment approach. The program was carried out from October 11 to December 9, 2024, involving five posyandu cadres, most of whom were 50–59 years old, had an elementary school education, and had more than five years of experience. The intensive training provided resulted in a significant increase in knowledge, where pre-test scores ranging from 30–50 improved to 70–90 in the post-test. Mentoring activities at the posyandu also showed that all cadres (100%) were able to perform their duties effectively, including providing health education and independently assisting high-risk pregnant women. This program has contributed positively by improving cadre competency, strengthening maternal health literacy, and potentially reducing the risk of pregnancy complications. Overall, cadre empowerment through training and education has proven effective and should be continued to strengthen the maternal health system in Sambofuar Village.