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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.

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

This community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

Leadership is an essential element in human life, particularly within a social and organizational context. Transformational leadership plays a vital role in shaping the performance and motivation of organizational members. This research adopts a descriptive qualitative method with a case study approach, enabling a deep and systematic exploration of leadership phenomena. The study aims to analyze the implementation of transformational leadership in the Student Association of the Management Department (HIMA) at Universitas Muhammadiyah Bandung for the 2024–2025 period. Based on the theory proposed by McShane and Von Glinow (2010), the results indicate that transformational leadership has a positive contribution to organizational engagement, motivation, and teamwork among student leaders.  

The implementation of predictive maintenance supported by SAP Plant Maintenance (SAP PM) at PT Xyz has proven to be effective in reducing machine downtime, lowering maintenance costs, and improving asset reliability. The integration of SAP PM with Industry 4.0 technologies such as IoT sensors, AI-based analytics, and real-time notification systems strengthens operational efficiency and ensures continuous performance. Empirical results show improvements in key performance indicators, including a 20-25% reduction in downtime, a 30% reduction in maintenance costs, an increase in asset availability to 97%, an MTBF extension of up to 511 hours, and an OEE rate of 92.1%. These findings highlight the strategic role of digital predictive maintenance in increasing competitiveness and supporting long-term sustainability in manufacturing operations.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.

This study evaluates how macroeconomic variables such as interest rates, inflation, and exchange rates affect the returns on corporate bonds issued by the banking sector in Indonesia. Corporate bonds are an attractive investment alternative, but their performance is highly influenced by fluctuations in national economic conditions. This study uses secondary data obtained from company financial reports, macroeconomic data, and bond market information over a certain period. Multiple linear regression analysis is applied to assess the extent to which each factor affects bond returns. The analysis results indicate that increases in interest rates and inflation tend to reduce bond returns, while the effect of exchange rates is inconsistent and depends on the economic stability at the time. These findings can serve as important considerations for investors, financial analysts, and policymakers in managing risks and opportunities in the Indonesia banking bondmarket.

The financial performance of MSMEs is the result of a business's success in sustaining itself thru financial management. This research aims to provide information on the impact of financial literacy, payment gateways, and financial inclusion on the financial performance of MSMEs. This investigative activity involves two types of variables: independent variables consisting of financial literacy, payment gateways, and financial inclusion, while the financial performance of MSMEs is the dependent variable. Food and beverage MSMEs under the auspices of Rumah BUMN are the study population, totaling 337. The method for determining the sample size was determined using Slovin's formula, and sampling was conducted using specific criteria, resulting in a sample size of 77 respondents. The data analysis technique involves multiple linear regression analysis. This research activity found that each of the variables used, namely financial literacy, payment gateway, and financial inclusion, has a significant positive impact on the financial performance of MSMEs. The coefficient of determination shows that 91.3% of the variables of financial literacy, payment gateway, and financial inclusion are able to explain the financial performance variable of MSMEs.

Integrity is a fundamental value in realizing clean, transparent, and accountable public sector governance. Various integrity assessment instruments have been implemented in the public sector in Indonesia, such as the Integrity Assessment Survey (SPI) by the Corruption Eradication Commission (KPK), the Integrity Zone (ZI) by the Ministry of Administrative and Bureaucratic Reform (PANRB), and IntoSAINT developed by INTOSAI. However, all three still have limitations. This study aims to analyze the strengths and weaknesses of these three instruments and develop an alternative assessment tool, the Integrity Assessment Tool (IAT), which can be an alternative choice to the integrity assessment model in Indonesia. This study uses a qualitative descriptive approach through literature studies and analysis of integrity policy documents, with a theoretical foundation of the OECD Integrity Framework and the Anti-Bribery Management System (SNI ISO 37001). The results show that the Integrity Assessment Tool is able to assess organizational integrity comprehensively and objectively through four main dimensions: history, performance, potential, and perception. This approach integrates quantitative, qualitative, and psychometric aspects to produce a more accurate and sustainable picture of the integrity position of public sector organizations. Theoretically, this research enriches the study of public sector integrity management, while practically, it provides guidance for government agencies in building a measurable, systematic, and sustainable integrity evaluation system as a basis for establishing a national model for integrity assessment.

Work discipline is a crucial element in improving employee performance, particularly in the Micro, Small, and Medium Enterprises (MSME) sector such as automotive workshops, which often face managerial and structural challenges. This study aims to explore the understanding, implementation, and influence of work discipline on employee performance at Gandi Jaya Motor Workshop, Jombang, within a local context characterized by religious values and informal work culture. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically. The findings reveal that work discipline is perceived as a form of personal responsibility driven by leadership example and religious values, rather than by formal systems alone. External factors such as limited infrastructure and the absence of a structured HR evaluation system also affect performance effectiveness. These findings expand the scope of Work Discipline and Employee Performance theories by incorporating social and cultural dimensions as determinants of work behavior. The study concludes by emphasizing the need for a humanistic approach to HR management in MSMEs and recommends further exploration with broader participant coverage and more diverse methodological approaches.

Digital transformation has brought fundamental changes to the structure and dynamics of modern industrial economics. Technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data not only modify production and distribution processes but also revolutionize marketing strategies and patterns of industrial competition. This study is motivated by the need to understand how digital marketing transformation influences the development of competitive advantage through changes in digital market structure from an industrial economics perspective. In this context, digital marketing functions as a strategic instrument that integrates technology, data, and consumer behavior into market mechanisms. The analysis shows that digitalization creates a network-based market structure characterized by the concentration of economic power in major digital platforms and dominance in data control. This structure affects the intensity of competition, the direction of innovation, and patterns of industry differentiation. Digital marketing transformation enhances efficiency, expands market access, and lowers entry barriers for new players, yet it also creates competitive imbalances due to the dominance of large platforms.Through a digital Structure–Conduct–Performance (SCP) approach, the study finds that market structure acts as an intermediary variable that channels the impact of digitalization on competitive advantage. Digitalization significantly promotes industrial efficiency, innovation, and profitability. Proposed strategic solutions include strengthening digital literacy, developing adaptive regulations, and fostering cross-sector collaboration to create an inclusive, competitive, and sustainable digital industrial ecosystem

Hotel Naripan is still facing challenges in ensuring its employees can have optimal ability and motivation. This occurs in employee performance which can be caused by the lack of training, the absence of rewards from the company. The purpose of this study is to analyze the effect of work ability and motivation on employee performance at the hotel, so that it can be an evaluation material for management to improve service quality and hotel competitiveness in the increasingly competitive hospitality industry. The research method used is quantitative. This method is used to study a specific population or sample with data collection through research instruments. The analysis carried out is quantitative and uses statistical techniques, with the main purpose of testing the hypothesis that has been previously formulated. The results of this research based on multiple linear regression tests, the value of the multiple linear regression coefficient of the work ability variable, has a positive value of 0.635, the value of the multiple linear regression coefficient of the independent variable work motivation, has a positive value of 0.043

Urban development has resulted in an increase in impermeable surfaces, increasing the risk of runoff inundating the road network. This situation occurs in the drainage system on Jl. Letjend S. Parman, Jl. Emo Kurniaatmaja, and Jl. Pulau Banda, Pasirkareumbi Village, Subang Regency. This study aims to evaluate the hydraulic performance of existing channels and develop redesign guidelines to reduce the risk of local flooding. The methods used include hydrological analysis of daily maximum rainfall data from the Subang rainfall station, rainfall frequency analysis using the Generalized Extreme Value (GEV) distribution, Intensity-Duration-Frequency (IDF) curves, and hydrological and hydraulic simulations using the Storm Water Management Model (SWMM). Model parameters include sub catchment area, rainfall intensity, time of concentration, infiltration using the Curve Number method, channel dimensions, cross-sectional shape, channel material, and the Manning coefficient. The results indicate that the GEV distribution provides a good fit for determining design rainfall. Based on the typology of a metropolitan city and a catchment area of ​​26.04 ha, the modeling period is 2 to 5 years. The SWMM simulation results indicate that some channel segments have very high flow velocities, potentially causing scour, while other segments have very low velocities, potentially causing sedimentation. This confirms the need for evaluation and restructuring of channel dimensions and slopes to improve the hydraulic performance of road drainage and reduce localized flooding.

The synchronization of physical and juridical land data is a fundamental prerequisite for ensuring legal certainty in every land rights transfer process. Discrepancies between physical field conditions and juridical documents frequently trigger land disputes that impede the performance of Notary/PPAT offices. This community service article reports on a Field Practice (PPL) activity conducted at the Office of Notary/PPAT in Jember Regency during January–February 2026. The primary objective was to provide technical assistance in accelerating physical-juridical data synchronization to guarantee the validity of issued deeds. The method employed was participatory observation, in which students were directly engaged in the partner's workflow. Assistance activities covered document inspection, file digitization, coordination with BPN and tax authorities, and factual field verification. Results indicate that PPL student assistance measurably accelerated the office's administrative workflow, enhanced data validation accuracy, and confirmed conformity between the physical condition of rice-field land and the certificate documents.

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

This study aims to improve student learning outcomes in Natural and Social Sciences (IPAS), specifically on the topic of changes in the state of matter, by implementing the Project Based Learning (PjBL) model in Grade IV of SD GP Berea Tondano. The research followed a cyclical procedure consisting of planning, implementation, observation, and reflection. This study employed a classroom action research design and was conducted during the odd semester of the 2025/2026 academic year. Data were collected through observation, testing, and documentation techniques, with 15 fourth-grade students serving as the research subjects. The findings revealed significant improvements across teacher activity, student activity, and learning completeness. Teacher performance in managing instruction improved notably, with an average observation score of 73 (good) in Cycle I, rising to 93 (excellent) in Cycle II. Student engagement in the learning process likewise increased, from an average of 68.26 (good) in Cycle I to 86.53 (excellent) in Cycle II. Student learning completeness also showed marked progress, with the average score reaching 46.77 (satisfactory) in Cycle I and advancing to 100 (excellent) in Cycle II. These results demonstrate that the implementation of the Project Based Learning (PjBL) model is effective in enhancing both student creativity and learning outcomes on the topic of changes in the state of matter.

People with visual impairment face barriers in cash transactions, particularly in identifying banknote denominations and verifying authenticity, which can reduce independence and increase vulnerability to fraud. This issue is also closely linked to the financial inclusion agenda, as access to reliable information on the value and authenticity of cash is a prerequisite for safe transactions among vulnerable groups. This community service program aimed to improve users’ competence through individualized, home-visit–based education and mentoring on an optical–UV sensor–based banknote denomination and authenticity detector with audio feedback. The program was implemented in collaboration with the Kebumen branches of PERTUNI and ITMI from October to December 2025. The intervention stages included an initial needs assessment, structured training using a concise module, hands-on practice through transaction scenarios, and follow-up mentoring. Evaluation employed a pre–post knowledge test, a practical performance checklist, and a usability questionnaire. Results indicated that the mean knowledge score increased from 55.1 to 80.7, and the success rate of denomination identification improved from 60.7% to 90.0%. This approach is relevant as an individualized mentoring model for blind communities when group-based training is difficult to implement.

The ability to read the Qur’an is a fundamental competence in Islamic education. However, many children still face difficulties in reading the Qur’an accurately and fluently in accordance with tajwid rules. This community service program (Pengabdian kepada Masyarakat/PKM) aimed to improve Qur’anic reading skills of students at Asy-Syakirin Qur’anic Learning Center (TPQ) in Nibung Village, Kapuas Hulu Regency, West Kalimantan. The program employed a Participatory Action Research (PAR) approach, actively involving teachers and students in all stages of the activities. The implementation consisted of planning, action, observation, and reflection stages. During the planning phase, students’ initial reading abilities were identified and grouped into basic (iqra’) and advanced (tahsin) levels, appropriate learning methods were selected, and supporting learning media were prepared. The action phase involved individual and small-group mentoring, guided Qur’an reading with direct correction of pronunciation (makharij al-huruf) and tajwid, application of memorization and dictation (imla’) techniques, and varied teaching approaches through instructor rotation. Evaluation was conducted through pre-tests and post-tests, direct observation of students’ reading performance, and assessment of participation and attendance. The results indicate a significant improvement in students’ Qur’anic reading skills, particularly in fluency, accuracy of pronunciation, and basic understanding of tajwid. This program is expected to serve as a sustainable model for improving Qur’anic literacy in Qur’anic learning institutions.

This study aims to strengthen students’ networking competencies through the implementation of straight and cross LAN cable assembly training at SMKN 53 Jakarta. The background of this research is based on the need to enhance students’ practical skills in basic computer networking, particularly in understanding cable configurations and applying crimping techniques according to industry standards. Many students experience difficulties in differentiating wiring standards and applying correct crimping procedures, which impacts their readiness for industry practice. This research employed a practical training approach combined with demonstration and hands-on methods. The participants were students of the Computer and Network Engineering program. Data were collected through observation, performance assessment, and competency tests before and after the implementation. The findings indicate a significant improvement in students’ understanding of cable color standards (T568A and T568B), accuracy in assembling straight and cross cables, and testing results using LAN testers. Students demonstrated higher levels of technical accuracy, problem-solving skills, and work discipline after the intervention. The implementation of structured practical activities proved effective as a medium for strengthening networking competencies. The study implies that continuous practice-based learning aligned with industry standards is essential in vocational education to improve students’ technical readiness and employability in the networking field.