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This community service activity was conducted in Cileles Village and targeted catfish farming groups. The activity was motivated by the low level of basic accounting literacy and the limited use of digital marketing in managing catfish farming businesses, which hindered business development and market expansion. The objective of this community service program was to improve the community’s capacity in financial management through the application of basic accounting and the introduction of digital marketing as a promotional medium for catfish products. The program applied a participatory approach consisting of socialization, training in basic accounting and digital marketing, practical exercises and simulations, as well as mentoring and evaluation activities. The results demonstrated an improvement in participants’ understanding of financial record keeping, production cost calculation, and the preparation of simple profit and loss reports. In addition, participants began utilizing digital media as a marketing strategy to expand product promotion and reach broader markets. This activity positively contributed to strengthening managerial and marketing capacities among catfish farming business actors and supported the sustainability and development of community-based businesses in rural areas.

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

. A website is a crucial digital promotion medium for companies to convey information and attract potential customers. However, many websites experience low user interaction despite having high visitor traffic. This study aims to analyze the effectiveness of A/B Testing implementation in improving the performance of the PT Pamor Putra Mandiri website. A quantitative experimental approach was used, applying A/B Testing to two page variations: Variation 1 (Rafting & Outdoor Activity theme) and Variation 2 (Camping & Accommodation theme). The evaluation focused on three main performance metrics: Click, Page Visit, and Engagement. The results show that Variation 1 consistently outperformed Variation 2 across all metrics. Statistical testing using a two-proportion z-test confirmed that these differences were statistically significant (p-value < 0.05). Therefore, A/B Testing proves to be an effective method in identifying superior content strategies and page structures, as well as a relevant tool for data-driven decision-making in corporate website development.

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

Digital literacy is an essential competency in the era of digital transformation because it involves not only technical skills but also the ability to critically understand information in cyberspace. A good level of digital literacy can encourage community participation in public decision-making and democratic processes, while inequality in access and digital literacy skills may hinder such participation. Therefore, this community service activity aims to improve digital literacy in order to overcome challenges and strengthen inclusive community participation. The activity targeted children and adolescents in Waihoka Village, Ambon City, with 31 participants involved in socialization and educational sessions. Evaluations were conducted before and after the presentation of the material, and the results showed an increase in participants’ understanding of digital literacy from early childhood to adolescence. Thus, communities with adequate digital literacy are expected to be more capable of accessing information, interacting appropriately in digital spaces, and actively participating in public decision-making processes and social activities in the digital era.

Speaking skills are regarded as one of the most difficult skills to be acquired by EFL students, especially high school EFL students, because of language and psychological factors. This paper attempts to examine high school EFL students’ speaking difficulties as identified by peer feedback in TikTok speaking activities. Qualitative descriptive design was adopted in this study by involving 15 tenth-grade students in carrying out speaking activities in the form of recording TikTok video clips and commenting on their peers’ videos. The data obtained include speaking clips, peer feedback comments, and reflective statements of the participants, which were analyzed using a thematic analysis approach. The results found that there were four different types of speaking difficulties, namely fluency difficulties, pronunciation difficulties, organizational difficulties, and difficulties related to confidence and anxiety levels of students when conducting a speaking activity. This can be evidenced by the students’ hesitation, frequent pauses, mispronunciation, disorganized speaking, and lack of confidence when speaking. Peer feedback comments play an important role in discovering this problem pattern among high school EFL students.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

The postpartum period is a critical phase in which mothers experience physiological and psychological recovery. Bengkung, a traditional abdominal binding cloth, is commonly used by Indonesian postpartum mothers, but inappropriate application may cause discomfort and may not support recovery optimally. This community service program aimed to improve postpartum mothers' knowledge and skills regarding safe and appropriate bengkung use. The activity was conducted through counseling, demonstration, guided practice, and evaluation using a one-group pre-test and post-test approach involving 30 postpartum mothers at a community-based maternal health service setting. The educational content covered postpartum physiological changes, indications and contraindications, safe binding principles, hygiene, duration of use, warning signs, and when to seek professional care. The evaluation showed an increase in good knowledge from 26.7% before education to 86.7% after education, and correct practice skills increased from 20.0% to 83.3%. Participants also reported better understanding of avoiding overly tight binding, maintaining breathing comfort, and discontinuing use when pain, shortness of breath, excessive bleeding, or wound problems occur. This activity indicates that structured education and demonstration can strengthen postpartum self-care and support safer integration of traditional practices into maternal health services.

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

 Dental and oral health is an essential part of overall bodily health. The high prevalence of caries and cavities in children is generally caused by a lack of tooth-brushing skills. Incorrect techniques and improper duration cause food residue to remain, which ultimately triggers the demineralization of the tooth enamel. This socialization activity aims to provide education on the importance of brushing teeth with correct and effective techniques for elementary school students. The activity was conducted at SDIT Al-Azhar Kediri City, using a practical and interactive simulation approach; starting with a PowerPoint presentation, followed by a demonstration of proper tooth-brushing techniques using teaching aids. There were 84 children involved in this activity, and the results showed that approximately 90% of the participants could correctly answer the questions provided. Consequently, this socialization activity successfully increased the participants' knowledge and understanding of maintaining dental and oral health

 Dental and oral health is an essential part of overall bodily health. The high prevalence of caries and cavities in children is generally caused by a lack of tooth-brushing skills. Incorrect techniques and improper duration cause food residue to remain, which ultimately triggers the demineralization of the tooth enamel. This socialization activity aims to provide education on the importance of brushing teeth with correct and effective techniques for elementary school students. The activity was conducted at SDIT Al-Azhar Kediri City, using a practical and interactive simulation approach; starting with a PowerPoint presentation, followed by a demonstration of proper tooth-brushing techniques using teaching aids. There were 84 children involved in this activity, and the results showed that approximately 90% of the participants could correctly answer the questions provided. Consequently, this socialization activity successfully increased the participants' knowledge and understanding of maintaining dental and oral health

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

This community service activity aims to improve the community’s knowledge and skills in making natural-ingredient massage oils as both an alternative health product and a business opportunity. The program was implemented in Bingkat Village, Pegajahan Subdistrict, Serdang Bedagai Regency, with the primary target being housewives who are members of the PKK group. The main challenges faced by the community partners include high reliance on chemicalbased products, limited understanding of the use of medicinal plants, and a lack of productive activities that support family economies. Implementation methods included outreach sessions, training, hands-on practice, and guidance in making massage oil using natural ingredients such as lemongrass oil and nutmeg seed oil. In addition, participants were also provided with training in packaging, business management, and basic marketing. The results of the activities showed an increase in the community’s knowledge and skills in processing natural ingredients into massage oil products that are safe, effective, and economically valuable. This program is expected to promote community selfreliance and increase family income through the development of businesses based on local potential.

The consumption of sugar-sweetened beverages (SSBs) in Indonesia continues to increase and is associated with the risk of obesity, diabetes, and cardiovascular diseases due to oxidative stress. Kombucha has potential as a functional antioxidant beverage; however, its use is still dominated by Camellia sinensis, limiting the utilization of local ingredients. Bilimbi leaves (Averrhoa bilimbi Linn.) have high antioxidant activity and potential as an alternative substrate. This study aimed to analyze the effect of fermentation time variations (4, 7, and 14 days) and sugar concentrations (10% and 15%) on the acceptability and antioxidant activity of bilimbi leaf kombucha, as well as to determine the best formulation. The study used a true experimental design with a Completely Randomized Design (CRD) involving six formulations (F1–F6) and one control (F0). Antioxidant activity was analyzed using the DPPH method. The results showed that fermentation time and sugar concentration significantly affected antioxidant activity.). The highest antioxidant activity was found in F2 (IC50 98.67 ppm, strong category). F2 was determined as the best formulation due to its  antioxidant activity. F2 has the potential to be developed as an alternative functional beverage to reduce SSB consumption. Further research is recommended to conduct stability testing and in vivo studies.

The consumption of sugar-sweetened beverages (SSBs) in Indonesia continues to increase and is associated with the risk of obesity, diabetes, and cardiovascular diseases due to oxidative stress. Kombucha has potential as a functional antioxidant beverage; however, its use is still dominated by Camellia sinensis, limiting the utilization of local ingredients. Bilimbi leaves (Averrhoa bilimbi Linn.) have high antioxidant activity and potential as an alternative substrate. This study aimed to analyze the effect of fermentation time variations (4, 7, and 14 days) and sugar concentrations (10% and 15%) on the acceptability and antioxidant activity of bilimbi leaf kombucha, as well as to determine the best formulation. The study used a true experimental design with a Completely Randomized Design (CRD) involving six formulations (F1–F6) and one control (F0). Antioxidant activity was analyzed using the DPPH method. The results showed that fermentation time and sugar concentration significantly affected antioxidant activity.). The highest antioxidant activity was found in F2 (IC50 98.67 ppm, strong category). F2 was determined as the best formulation due to its  antioxidant activity. F2 has the potential to be developed as an alternative functional beverage to reduce SSB consumption. Further research is recommended to conduct stability testing and in vivo studies.

Malpractice in the health professions is one of the issues that can cause harm to patients, health professionals, and healthcare institutions. A lack of understanding among students as prospective health professionals regarding ethical aspects, legal principles, professional standards, and proper service procedures may increase the risk of malpractice. This Community Service activity aims to provide students of STIKES Pasapua Ambon with an understanding of the concept of malpractice, the factors causing malpractice, and preventive efforts through the implementation of professional ethics, compliance with standard operating procedures, effective communication, and the improvement of professional competence. The activity was carried out through counseling, educational sessions, interactive discussions, and guidance on health law for participants. The results of the activity indicate an increase in students’ knowledge and awareness of the importance of understanding the limits of professional authority, legal responsibility, and preventive measures to avoid malpractice in healthcare practice. This activity is expected to help develop future health professionals who are professional, ethical, and responsible in providing safe and high-quality healthcare services.

In today’s world, social media has become an everyday necessity for interacting and socializing with others, but it has both positive and negative effects, particularly on the younger generation. The roles of parents and educators are crucial in building the digital resilience of the younger generation. The solution is to provide early education to the younger generation, particularly new students for the 2025/2026 school year, during the School Orientation Program conducted by the UKMC Community Service Team. The purpose of this activity is to educate new students at SMK Xaverius Palembang to improve their understanding of digital literacy and online etiquette and to use social media more responsibly. The PkM Team served as guest speakers, presenting material on digital literacy and social media ethics, as well as real-life case studies, on Thursday, July 17, 2025, in the auditorium of SMK Xaverius Palembang. This activity is a community service initiative that uses interactive educational methods, in which the team presents five questions related to online gambling, fake news, cyberbullying, explicit content, and ending human trafficking in the form of digital posters, and the students explain them. The team also provided real-life examples and explained their causes and effects. Based on the results of the program, students demonstrated increased awareness of the risks associated with online gambling, fake news, cyberbullying, and explicit content, as well as the importance of combating human trafficking, and were more likely to adopt positive social media etiquette.