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Various floods in Jayapura City in early 2025 have caused a number of losses. The problem of the impact of this flood can be solved by reducing the occurrence of flooding again, especially in the long term through the formation of children's character who care about the environment. Activities to increase environmental awareness were carried out by planting flowers focused on children studying at the Rumbel Pelita located at Kali Sunyi, Polda Bhayangkara Public Housing Complex, Buper Waena. The purpose of this community service activity was to increase children's awareness of the surrounding environment through flower planting. The problem posed was how to change children's behavior to care about the environment to prevent flooding. The solution was to increase children's awareness through flower planting at the Kali Sunyi location, Polda Bhayangkara, Buper Waena, Heram District. The method used was through counseling, question and answer sessions, and flower planting activities accompanied by their care. This care was carried out primarily during the learning process at the Rumbel that took place in the future after the community service activity. The results of this community service have been carried out by planting approximately 165 flowers at the Rumbel location, planted by 50 children.

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

The health of elementary school-aged children is a crucial phase for physical growth and cognitive development, but the school environment is often vulnerable to the spread of disease due to a lack of understanding of hygiene. This community service activity aims to increase students' awareness of the dangers of germs at SD Negeri Sumberbulu 1 through education on Clean and Healthy Living Behavior (PHBS) with a primary focus on Handwashing with Soap (CTPS). The implementation method is carried out through three stages: preparation and coordination, educational implementation using animated videos and live demonstrations of the 6 steps of CTPS, and the follow-up stage. The results of the activity showed that the use of visual media and icebreakers effectively increased students' enthusiasm and understanding in absorbing the health steps taught. As a form of sustainability, the team coordinated with the school, which then expressed its willingness to integrate the CTPS scheme into the school's daily routine independently. Thus, this program successfully transformed healthy behavior into a permanent school culture to maintain the quality of life for the next generation.

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interaction, emotional connection, and trust more effectively than conventional advertising. This study examines the role of influencer marketing in shaping the digital behavior of Generation Z in Indonesia. A qualitative literature review method was employed by analyzing secondary sources drawn from academic journals, books, and related publications. The findings indicate that influencer marketing has a meaningful influence on information-seeking behavior, decision-making processes, and the level of digital engagement among Generation Z. Influencers are commonly viewed as more credible, relatable, and authentic sources of information. Furthermore, the effectiveness of influencer marketing is determined more by credibility, authenticity, and the quality of interaction than by follower count alone. These findings suggest that companies should adopt digital marketing strategies that are more interactive, personalized, and relationship-oriented in order to engage Generation Z more effectively.

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.

The increasing spread of HIV/AIDS in Jayapura City requires immediate and sustainable preventive efforts, particularly through reproductive health education for adolescents. This program aimed to improve adolescents’ understanding of reproductive health, puberty changes, and behaviors that may increase the risk of HIV/AIDS transmission. The activity was conducted for adolescents participating in Sunday School at GKKD Buper Waena, aged between 10 and 15 years. The program was carried out in April 2025 through counseling sessions, question-and-answer activities, and focus group discussions. These approaches were chosen to provide participants with an interactive learning experience while also creating opportunities for them to share their personal experiences and perspectives related to reproductive health. A total of fifty adolescents participated enthusiastically in the activity. During the sessions, participants asked various questions that were answered directly by the speakers to clarify their understanding of reproductive health and risky behaviors. In addition, six focus group discussions were conducted to discuss participants’ personal experiences regarding puberty, friendships, dating, and behaviors such as kissing. The results of the activity indicate that reproductive health education can improve adolescents’ knowledge, awareness, and skills in maintaining personal health and avoiding behaviors that may increase the risk of HIV/AIDS transmission.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

Clean and healthy living habits are an essential foundation in shaping a generation that is mindful of personal and environmental health. These habits need to be instilled from an early age, both at school and at home, so that they can become a sustainable part of students' lifestyles. This community service activity aims to improve the knowledge and skills of students at SD Negeri 1 Mertoyudan in consistently applying Clean and Healthy Living Behaviors (PHBS) in their daily lives. The implementation methods comprised three main approaches: interactive discussion-based education, a demonstration of proper handwashing techniques in accordance with WHO standards, and hands-on practice in maintaining personal hygiene. These approaches were chosen to ensure that students not only understand the concept of PHBS theoretically but are also able to apply it independently in real-life situations. The results of the activity showed a significant improvement in students' understanding of the importance of washing hands with soap at critical moments as a form of personal hygiene responsibility. Through a demonstrative approach that involved active student participation, participants were able to practice proper personal hygiene steps accurately and confidently. This activity is hoped to have a long-term impact in shaping students who are disciplined, responsible, and attentive to both personal and environmental health, while also serving as an effective preventive measure in reducing the risk of infectious diseases among school-age children.

This research is motivated by the vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Algorithmic technologies are widely used in contemporary marketing strategies due to the growth of the digital economy. Digital companies can evaluate consumer activity data in real time and provide highly personalized digital experiences thanks to artificial intelligence-based solutions, especially machine learning. In addition to examining how algorithmic governance and surveillance capitalism affect algorithmic personalization, this study looks into how these mechanisms affect consumer engagement, purchase intention, and perceptions of hyperreality within the digital market ecosystem. 356 active users of digital platforms, such as social media and e-commerce, were surveyed as part of this study's quantitative methodology. The links between the constructs in the suggested conceptual model were examined through data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the development of algorithmic personalization systems is strongly influenced by data-driven capitalism practices and algorithmic governance. Additionally, it has been demonstrated that algorithmic personalization improves customers' sense of hyperreality and increases their interaction with digital platforms. Additionally, the study shows that the most powerful factor influencing purchase intention is consumer interaction. By combining viewpoints from technology, the political economics of data, and hyperreality theory into a thorough empirical framework, these findings add to the body of knowledge on digital marketing.

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.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study aims to analyze the transformation of Don’s character in the film Jumbo using K.M. Weiland’s character arc framework. The research employs a qualitative method with a descriptive-interpretative approach. Data were collected through repeated viewing of selected scenes that represent character development, and analyzed based on narrative structure, including exposition, inciting incident, rising conflict, climax, and resolution, as well as supported by visual elements such as facial expressions, gestures, and cinematic composition. The findings reveal that Don’s character undergoes a dynamic and gradual transformation. Initially, he is driven by a strong need for social validation, which develops into a negative change arc as he reinforces false beliefs and exhibits increasingly egoistic behavior. At the climax, Don reaches a critical turning point that triggers self-reflection. Ultimately, he transitions into a positive change arc, demonstrated through empathy, responsibility, and concern for others. This study highlights that character development in film is constructed through the interplay of conflict, social relationships, and a structured narrative process.