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Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This study aims to analyze the implementation of educational marketing management in increasing the interest of new students at MTs Negeri 3 Bekasi City, with a focus on the application of the POAC management functions (Planning, Organizing, Actuating, Controlling). The study employs a descriptive qualitative approach using a case study design. Primary data were obtained through observation and in-depth interviews with the Madrasah Principal and the Vice Principal for Student Affairs, who serves as the Chair of the PMBM Committee, while secondary data were sourced from relevant journals and literature. The research results indicate that marketing planning was carried out systematically through the formation of the PMBM committee, academic, religious, and Quranic literacy selection processes, as well as the utilization of digital and print media. Organization involved all school components in a structured manner, while promotional activities highlighted students’ academic, non-academic, and moral achievements through social media and word of mouth. This strategy proved effective, as evidenced by the number of applicants far exceeding the admission quota. However, implementation still faces challenges related to funding, limited land availability, and public perceptions regarding the difficulty of the selection process, which are addressed through routine evaluations and collaboration with government agencies.

As the foundation and official ideology of the Indonesian state, Pancasila plays a crucial role in guiding the management of national affairs and the overall conduct of state life. The core principles of Pancasila divinity, humanism, unity, democracy, and social justice reflect the character, identity, and collective values of the diverse Indonesian people. The purpose of this study is to examine in depth the function of Pancasila as a state ideology and the significance of implementing its principles in contemporary and evolving society. Through the exploration and analysis of various scholarly sources, including books, academic journals, and official state documents, this research employs a qualitative approach using a literature review method. The findings indicate that Pancasila functions not only as the nation’s way of life but also as the philosophical foundation of the state and a unifying ideology within Indonesia’s heterogeneous society. Furthermore, the preservation of national identity, the strengthening of social cohesion and peace, and the ability to face the challenges of industrialization and globalization are highly dependent on the successful internalization of Pancasila’s values. Therefore, to achieve sustainable and inclusive national development, consistent and continuous efforts are required to enhance understanding, appreciation, and implementation of Pancasila’s values across all levels of society.

Majelis Taklim (Islamic study groups) in urban areas play a strategic role beyond traditional religious education, specifically as a means of empowering women's social movements. This study aims to analyze the mechanisms of women's empowerment through Majelis Taklim Dar El Ihsan and its impact on strengthening social solidarity in Bambu Apus Village, Pamulang. Using a qualitative approach with a case study design, primary data were collected through in-depth interviews with administrators and congregants, supported by participant observation and documentation studies. The results indicate that Majelis Taklim Dar El Ihsan implements an empowerment model by integrating religious material with practical guidance, such as on family management and microeconomic empowerment. The resulting social solidarity is manifested in emotional and material support (bonding social capital) and social inclusiveness (bridging social capital), which bridges interactions between existing residents and newcomers. These findings confirm that Majelis Taklim effectively functions as a "third space" in building social resilience in urban communities through empowering women's institutions.

This study examines the role of the General Affairs (GA) Division in ensuring the effectiveness of administrative processes and facility management at PT. Panorama Indah Permai (Saloka Theme Park). The research was conducted during an internship program from September to December 2025, during which the researcher was directly involved in daily operational activities. Using a descriptive qualitative method, data were obtained through direct observation, administrative document analysis, and informal interviews with GA personnel. The results show that the GA Division functions as a critical support unit responsible for logistics management, documentation control, meeting room preparation, and operational vehicle administration. Several challenges were identified, including inconsistencies in documentation, high workload during peak operations, and limited digital integration. Despite these challenges, the GA Division plays a central role in coordinating with other departments to maintain workflow continuity. This study reinforces the relevance of operations management, office administration, facility management, and organizational communication theories in practical workplace settings. The findings imply that improving digital administrative systems, enhancing coordination mechanisms, and standardizing procedures could significantly strengthen GA performance and overall organizational efficiency.