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This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

This research was conducted to determine the quality of e-identity card (e-KTP) making services provided by UPTD Administrative Services Subdistrict Government Baki Regency, which is measured through several indicators of service quality, namely: direct evidence, reliability, responsiveness, assurance, empathy, and communication. In addition, this research was also conducted to determine the constraining factors of the quality of e-KTP services which can be seen from the facilities and infrastructure, service procedures, and the ability of employees. This study uses a qualitative descriptive approach with data collection obtained from observations and interviews. The results of this study indicate that the quality of service for making e-KTP in UPTD Baki Subdistrict has been maximized which can be seen from the guarantee of definite completion, adequate facilities and infrastructure, good attention and response from employees, high employee responsiveness and being able to provide reliable information. Researchers suggest that the UPTD Baki Subdistrict further improve the performance of its employees by conducting training for employees, adding facilities and infrastructure and also clarifying information about service procedures.

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.