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Tawiri Village, Teluk Ambon District, possesses non-timber forest product (NTFP) potential, including patchouli (Pogostemon cablin Benth.) as a high-value essential oil producer. Patchouli cultivation development faces limitations in farmers' capacity regarding technical cultivation, post-harvest handling, and product downstream processing. This community service activity aims to enhance the Citra Aroma Forest Farmer Group (KTH) capacity in sustainable patchouli cultivation. Activities were conducted from September to November 2025 using a participatory knowledge transfer approach based on the Knowledge Transfer Framework, encompassing awareness, acquisition, application, and knowledge utilization-evaluation stages. Implementation included socialization, technical training, field demonstrations, and cultivation mentoring. Results demonstrate increased knowledge and skills among KTH members in seedling selection, land preparation, planting techniques, and patchouli maintenance. The main output is a Pocket Book on Sustainable Patchouli Cultivation SOP integrating scientific knowledge with local practices. This activity contributes to strengthening farmer group institutional capacity, developing NTFP-based entrepreneurship, and supporting the achievement of SDGs 1 and SDGs 8.

Listening skills are frequently regarded as the most challenging aspect of English language acquisition due to the complexity of the cognitive processes involved. In an orphanage environment, limited access to learning resources remains a primary obstacle to the development of this competence. This community outreach initiative aims to sharpen the listening skills of children at the Bonang Orphanage in Banjarmasin through the integration of subtitled YouTube videos and interactive repetition drill techniques. The implementation method involved 20 children selected via purposive sampling, utilizing a one-group pretest-posttest design. The intervention procedure encompassed the presentation of listening strategies, interactive discussions, and structured repetition exercises designed to build phonological automaticity. Quantitative evaluation results indicated a significant improvement, with the participants' mean score rising from 82.9 on the pretest to 86.7 on the posttest, with a maximum achievement score of 94. The discussion reveals that the use of subtitles serves as a visual scaffolding mechanism that facilitates sound-to-form mapping, while repetition drills strengthen the participants' working memory. Overall, the utilization of digital media and repetitive exercises proved effective in lowering cognitive barriers and increasing the participants' active engagement in English language learning.

The primary focus of this research is to evaluate the influence of Good Corporate Governance (GCG), profitability levels, and entity scale on the market value of coal mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. This study adopts a quantitative design by utilizing secondary data from the official IDX website, where 8 companies were selected as samples from a total population of 34 coal sub-sector companies through purposive sampling techniques. Data processing was carried out through panel data regression analysis using Eviews 12 software. The research data indicates that, independently, the implementation of good corporate governance and the level of profit acquisition do not contribute significantly to determining the value of the entity. Conversely, company size is proven to have a significant negative impact. Simultaneous testing confirms that these three independent variables collectively have a significant effect on company value. These findings indicate the need for strategies that consider factors beyond good corporate governance and profitability in efforts to increase company value, such as operational efficiency and proper asset management.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

This community service program aims to introduce basic English vocabulary to Kindergarten students through the medium of bilingual songs. The background of this activity is the limitation of interactive learning media and the dominance of traditional methods that are less attractive for early childhood. Bilingual songs were chosen because they have a simple rhythm, easy to remember lyrics, and are able to create a fun and contextual learning atmosphere. The method used is the Participatory Action Learning System approach which includes the preparation stage, flexible action, and reflection. Bilingual songs are inserted at the transition moments of class activities and combined with simple movements to stimulate natural vocabulary acquisition. The results of the observations showed a significant improvement in children's language skills: most students were able to remember new vocabulary, enthusiasm for learning increased, and active participation in singing together was higher. Teachers also reported that the use of bilingual songs helped keep children's attention and created a positive learning atmosphere. Overall, this activity proves that bilingual songs are an effective, fun, and appropriate medium for children's developmental stages to strengthen mastery of basic English vocabulary. This program is recommended to be applied continuously in daily learning activities in kindergarten classrooms.

This study aims to examine the influence of Social Media Marketing, Bundling Price, and Electronic Word of Mouth on Purchase Decisions for Spotify Premium, with Brand Awareness functioning as a mediating variable. A quantitative approach was applied using a survey method involving 120 Spotify Premium users in South Tangerang. The research instrument employed a Likert scale and was analyzed using Structural Equation Modeling with Partial Least Squares to evaluate validity, reliability, and causal relationships among variables. The results reveal that Social Media Marketing, Bundling Price, and Electronic Word of Mouth have positive and significant effects on both Brand Awareness and Purchase Decisions. Brand Awareness significantly mediates these relationships, strengthening the impact of digital marketing variables on subscription decisions. The findings demonstrate that consumer decision processes progress through attention, brand recognition, and conversion, shaped by exposure to digital content, perceived value of bundled pricing, and peer-generated reviews that reinforce trust and perceived service quality. This study highlights the importance of strategic and experience-driven digital marketing in increasing customer acquisition for subscription-based music streaming services.

This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.

Fifth grade students' consistently poor reading comprehension abilities, which impeded their overall academic development and participation in language acquisition, served as the driving force for this study. Using a comic assisted problem based learning (PBL) model, the study, which involved 39 students at SDN Purwamekar, aimed to improve learning activities in order to increase teacher and student participation and, eventually, improve fifth grade students' reading comprehension skills. By using comic strips to illustrate issues, this creative method made learning more engaging and accessible for younger students. In order to enable iterative improvements, the study was conducted over two cycles using classroom action research technique. Only 25% of students (eight people) successfully completed the learning objectives in the first cycle, according to preliminary findings, while 75% (24 students) failed, suggesting difficulties with student motivation and comprehension. This led to changes like improving comic material and fostering more cooperative conversations. Significant progress was seen by the second cycle, with 30 students meeting the completion criteria and only four falling short of the objectives, indicating improved engagement and skill growth. In conclusion, the comic assisted PBL model effectively boosted reading comprehension skills among fifth grade students. The research underscores the value of integrating visual aids and problem solving in education, offering practical insights for teachers to create more dynamic classrooms. Nonetheless, factors like time constraints and resource availability warrant further exploration to ensure sustainable implementation in diverse educational settings.

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.

One of the business strategies used by companies to strengthen their business and reduce competition is through acquisitions. This study was conducted to determine changes in financial performance after the acquisition process, measured using liquidity, activity, solvency, and profitability ratios. The population of this study was companies that made acquisitions in 2022. The sampling technique used purposive sampling, and four companies that conducted acquisitions in 2022 and were listed on the IDX were obtained. The research period was two years before and two years after the acquisition. The hypothesis was tested with a non-parametric test using the Wilcoxon signed rank test. Based on the results of the study, it is known that of the four financial ratios, only the activity ratio had a significant difference before and after the acquisition. Meanwhile, there were no significant differences in the liquidity, solvency, and profitability ratios. This is because the impact of the acquisition process cannot be seen in the short term. It takes integration and a long time to create synergy or change after an acquisition.  

Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting treatment at XYZ Hospital in accordance with PSAK 216. This study adopted a descriptive qualitative methodological approach to achieve the predetermined research objectives. The data collection technique applied was conducting interviews with the asset management department and obtaining accounting treatment documents and a detailed list of fixed assets of XYZ Hospital. The research findings show that the handling of fixed assets and the implementation of PSAK 216 on fixed assets at XYZ Hospital indicate that XYZ Hospital records its fixed assets if they have a useful life of more than one year, measures the initial cost of assets from the acquisition price, revalues assets but there is no method explaining the calculation method, applies the straight-line method for depreciation, discontinues fixed assets if they can no longer be used, and records all these events in its financial statements. It is important to apply PSAK 216 in implementing accounting treatments to minimize and prevent the risk of fixed asset recording errors in financial statements.

This study investigates KIDI IoT, an educational service by PT Telkom Indonesia designed to bridge the skills gap between Vocational High School (SMK) graduates and the demands of the Industry 4.0 workforce. The primary objective was to assess the extent to which the KIDI IoT service fulfilled the requirements of educators and learners to substantiate its value proposition. A qualitative, exploratory methodology was employed utilizing in-depth interviews and the Value Proposition Canvas (VPC) framework for analysis. The outcomes demonstrate how effectively the program's project-based, experiential approach increases user motivation and offers a practical, industry-relevant learning environment. The service successfully generates the desired customer benefits. A major customer pain point that the current model ignores is that participants often expressed that the two-day offline training period was insufficient to help them master the material or build their confidence for working independently. This led to a significant misalignment. The KIDI IoT value proposition is fundamentally strong and well-regarded; however, the study concludes that its implementation necessitates improvement, particularly through the provision of more specialized teacher training and an extended training duration, to ensure sustained impact and skill acquisition.

The purpose of this Community Service activity is to assist teachers in developing reading teaching materials based on Micro Reading Skills, which serve as the foundation for improving reading skills and addressing challenges related to reading English texts. This initiative was carried out using a mentoring approach, which included presentations, hands-on practices, and demonstrations to engage teachers effectively. The methodology employed to assess the progress involved qualitative data analysis, which was based on direct observation of changes in teachers' abilities to apply the micro reading skills taught during the mentoring sessions. The activity focused on key components of micro reading skills, such as vocabulary acquisition, sentence comprehension, cohesive devices, theme-rheme relationships, and thematic progression patterns, which are essential to overcoming reading challenges. Teachers were equipped with strategies to decode complex texts and improve reading comprehension through the identification of these components. One of the significant outcomes of this program was the noticeable increase in teachers' understanding of how to implement these micro reading skills to address the difficulties students face while reading English texts. The participants' enthusiasm and active involvement during the mentoring sessions were inspiring, and the teachers expressed a strong desire to deepen their knowledge and continue developing specialized teaching materials focused on reading skills. This community service activity has not only provided immediate knowledge to the teachers but also sparked a lasting interest in refining their instructional approaches. Furthermore, the enhanced capabilities of the teachers will contribute to better student outcomes in reading comprehension, making this community service initiative an invaluable investment in both the professional development of teachers and the academic success of students.

Data from the Business Competition Supervisory Commission (KPPU) indicate that the impact of COVID-19 in 2020, 2021, and peaking in 2022 led to a significant increase in merger and acquisition (M&A) activities. This trend suggests that M&A actions have become an essential strategy for sustaining and enhancing business performance. However, not all M&A activities result in success, making it crucial to understand the factors influencing their outcomes. This study aims to examine and provide empirical evidence on the effect of board size, institutional ownership, and firm size on merger and acquisition performance. Agency theory and signaling theory are employed as the theoretical frameworks to explain the relationships between the independent and dependent variables. The population of this study consists of publicly listed companies that conducted mergers and acquisitions between 2019 and 2023. The sampling technique used was purposive sampling, resulting in a total of 150 samples. Data were collected through non-participant observation, and the data analysis technique applied was multiple linear regression. The results show that institutional ownership has a positive effect on merger and acquisition performance. In contrast, board size and firm size do not significantly influence M&A performance. These findings indicate that monitoring by institutional shareholders can enhance the effectiveness of strategic decision-making, while a larger organizational structure and firm size do not necessarily support post-merger integration success.

This study comprehensively investigated the gap in English tense mastery among non-English students. Data were collected using a qualitative case study methodology from seven purposively selected informants through in-depth interviews and direct observation. Key findings reveal persistent challenges, including significant anxiety around using complex tenses, the widespread influence of mother tongue interference (given the absence of explicit tense conjugations in Indonesian), and the limited effectiveness of traditional non-contextual grammar teaching. The observations also highlight a critical gap: although students use digital devices extensively, their engagement with English content is minimal, directly contributing to lower writing and speaking practice assessment scores. Instead, the unexpected finding was the student's remarkable ability to internalize the 16th pattern of the English tenses through memorization in just thirty minutes. These insights underscore the urgent need for innovative, contextual, and confidence-building pedagogical strategies to bridge the gap between theoretical understanding and practical application, enhancing language acquisition and professional communication skills.

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.

Financial performance is a description of a company's activities. Good financial performance can reflect the health conditions of good financial governance as well. The aim of this research is to analyze how the acquisition affects financial performance before and after the acquisition. The subject of this research used the acquiring companies PT Garuda Food Tbk and PT Mulia Boga Raya Tbk in the 2017-2022 period by examining the financial performance three years before and three years after the acquisition. This research is a type of comparative research, which means comparing financial performance between before and after the acquisition. The analysis in this research is measured using four financial ratios, namely Return On Assets (ROA), Return On Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). Based on the results of the analysis, it shows that there are significant differences in total ROA, ROE, CR and DER between before and after acquisition

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

This literature review examines the impact of Corporate Social Responsibility (CSR) disclosure on mergers and acquisitions (M&A), focusing on market reactions, post-merger integration, and long-term performance. The review reveals that CSR disclosure often leads to positive market reactions, fostering investor confidence and increasing stock prices during M&A announcements. Furthermore, CSR practices contribute to smoother post-merger integration by aligning organizational cultures and fostering trust. Over the long term, companies that integrate CSR into their strategies generally experience enhanced brand value, customer loyalty, and competitive advantage. However, the effectiveness of CSR disclosure depends on its authenticity and strategic alignment with corporate goals. The review also highlights the need for further research in emerging markets and the exploration of qualitative approaches to deepen understanding of CSR’s role in M&A.