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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.

Gorontalo Province possesses significant mineral resource potential, particularly gold, silver, and copper, positioning the mining sector as a key driver of regional economic growth. However, a shortage of skilled local labor and the scarcity of vocational educational institutions in the mining field severely hamper human resource development in this sector. This study aims to design a Mining Polytechnic Campus in Gorontalo by applying sustainable architecture principles, encompassing energy efficiency, environmentally friendly materials, sound wastewater management, and user comfort. The research approach involves literature studies, field observations, interviews with relevant stakeholders, and quantitative data analysis regarding resource potential, the number of senior high school students, and educational space requirements. The design results emphasize site arrangement, building mass configuration, utility systems, and interior and exterior spaces that support academic, social, and community activities. The application of sustainable architecture principles is expected to create a campus that not only meets the needs of mining vocational education but also contributes to environmental conservation and sustainable regional development.

This community service program aimed to strengthen community development in Negeri Soya by reinforcing group kinship ties within a multicultural society. As a traditional village in Ambon City, Negeri Soya is inhabited by people from diverse ethnic and social backgrounds who live together in one area. This diversity requires harmonious social relations supported by solidarity, brotherhood, and social awareness. The program focused on the men’s service group of the Elim Sector, Soya Congregation, as a forum for social and spiritual development. The activities were conducted through lectures, question-and-answer sessions, and collaborative practices in church services. The materials emphasized group kinship, social solidarity, togetherness, and the understanding that kinship is not limited to blood relations, but can also be built through shared territory, life experiences, and continuous social interaction. The results show that the Negeri Soya community has strong solidarity and active participation in religious and social activities. Values such as mutual cooperation, masohi, and the concept of orang basudara serve as important foundations for social integration. Men’s church service activities strengthened care, cooperation, and shared responsibility among members. These findings indicate that local cultural values remain relevant for managing diversity and building collective resilience in post-conflict communities. Overall, this program contributed positively to strengthening social relations and supporting harmonious, inclusive, and sustainable community life in Negeri Soya in daily life.

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

Rapid technological developments and social changes in the disruption era require organizations, including educational institutions, to adapt quickly and innovatively. This article discusses the importance of building psychological safety as a foundation to enhance team innovation and adaptability. Psychological safety is a condition in which team members feel safe to express ideas, ask questions, and share opinions without fear of negative consequences. The study employs a qualitative literature review method; analyzing various scientific sources related to psychological safety, leadership, and organizational management. Findings indicate that supportive and inclusive leadership plays a crucial role in fostering a psychologically safe environment, which in turn promotes open communication; effective collaboration, and innovative behavior. Developing psychological safety enhances intrinsic motivation, job engagement, and learning agility; enabling teams to respond effectively to rapid organizational changes. This research implies that organizations should prioritize psychological safety to strengthen team performance and sustainability in the dynamic disruption era.

One of the goals of a building is to create a comfortable environment that does not affect the health and operations of its occupants, therefore a system needs to be created to ensure comfort in classrooms. To fulfill a comfortable situation, there is a standard that regulates comfort, especially thermal and visual comfort. Thermal comfort is regulated in SNI 03-6572-2001 and visual comfort is regulated in SNI 03-6575-2001. The aim of this research is to design a tool to automatically monitor temperature and lighting, determine greater accuracy, determine temperature and lighting comfort distances, and test Smart Comfort measurement results in accordance with the SNI-03-6571-2001 and SNI-03-6575-2001 conformity standards. This design uses ESP32 with IoT-based LDR and DHT11 sensors which can be seen on the web and application, determines the accuracy and range of Smart Comfort values for monitoring temperature and lighting and determines the suitability of measurement quantities in the SDN PINANG 3 classroom.

This community service program aims to implement digital marketing management strategies to optimize community based digital businesses among young generations in Jayapura City. The rapid development of digital technology has created significant opportunities for youth to develop digital businesses. however, limitations in marketing knowledge, content creation skills, and the use of digital platforms remain major challenges. This program was conducted through training, mentoring, and practical workshops focusing on digital marketing management, including market segmentation, branding strategy, social media marketing, content planning, digital advertising, and evaluation using digital analytics. The participants consisted of young entrepreneurs and youth communities who are actively involved in small scale digital business activities. The results of the program indicate an improvement in participant’s understanding and skills in managing digital marketing strategies, particularly in building brand identity, optimizing social media engagement, and designing digital promotional content. In addition, participants were able to develop structured digital marketing plans and apply them to their business activities. This program contributes to strengthening youth capacity in Jayapura City to compete in the digital economy through sustainable community based business development.

Prayer (ṣalāh) holds a central and indispensable place within the Islamic faith as one of the most fundamental acts of devotion. This study is designed to investigate the extent to which salah contributes to the formation and strengthening of religious consciousness among Muslims, as manifested in changes to individual attitudes, conduct, and discipline in everyday life. Employing a qualitative design grounded in library-based research, this study draws on primary Islamic sources, including the Qur'an and prophetic traditions, alongside relevant contemporary scholarly works. The findings reveal that the consistent practice of salah, carried out with sincerity and mindfulness, plays a meaningful role in cultivating spirituality, deepening the bond between humanity and the Creator, and fostering conduct that aligns with Islamic values. Moreover, salah is demonstrated to serve as an effective mechanism for self-regulation, discouraging unethical behavior while enhancing individual moral character. In conclusion, salah transcends its ritual dimension to function as a vital and holistic instrument for building comprehensive religious consciousness in the daily lives of Muslims.

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

This study aims to improve subcontractor safety performance through strengthening governance systems, leading safety indicators, capability building, and performance monitoring at PT Putra Perkasa Abadi (PPA) Jobsite Borneo Indobara (BIB). The research was motivated by the increasing trend of subcontractor incidents during Quarter 1 to Quarter 3 of 2025, where seven incidents occurred and exceeded the company threshold. In addition, subcontractor performance evaluation scores remained below the target threshold of 70, while customer satisfaction scores in subcontractor management decreased from 8.45 to 7.58. The study applied a continuous improvement approach using Quality Control Circle (QCC), Pareto analysis, Nominal Group Technique (NGT), and root cause analysis with the Ishikawa method. Improvement initiatives were implemented through four strategic pillars: strengthening governance, reinforcing leading indicators, capability building, and integrated dashboard monitoring. The implementation results showed significant improvements in subcontractor safety management. The subcontractor incident frequency rate was reduced to zero incidents in Quarter 4 of 2025, subcontractor performance evaluation increased above the threshold to 70.81, and customer satisfaction scores improved to 8.55. The findings indicate that structured governance strengthening combined with real-time monitoring and subcontractor engagement can significantly improve mining safety performance and stakeholder trust.

This study aims to analyze the role of organizational communication in improving organizational performance using a systematic literature review approach with a descriptive qualitative method. The data were obtained from various relevant scientific literature sources, including national journals and academic articles discussing organizational communication and performance. The results indicate that organizational communication plays a significant role in enhancing performance through effective vertical and horizontal communication patterns, clarity of information flow, and improved work coordination. In addition, organizational communication contributes to building harmonious working relationships, increasing motivation, and strengthening organizational commitment. Leadership plays a crucial role in managing communication effectiveness within the organization. However, communication effectiveness is also influenced by supporting and inhibiting factors, such as work environment, communication skills, and differences in individual perceptions. Therefore, organizations need to manage communication strategically to achieve optimal performance. This study provides theoretical contributions to the development of organizational communication studies and practical implications for organizations in improving communication effectiveness.

The background of this research is driven by the vital importance of strengthening democratic values amidst the challenges of globalization and digitalization, which have begun to erode civic consciousness among the younger generation, particularly in the Pasir Pengaraian region. As the flow of unfiltered information increases, there are significant concerns regarding the decline in understanding the essence of participatory democracy and civic ethics. The primary objective of this study is to analyze in depth the strategic role of civic education as a means to preserve democratic ideals and to identify supporting and inhibiting factors in its implementation within higher education environments. The research method employed is a descriptive qualitative approach, utilizing observations and in-depth interviews with students and academics in Pasir Pengaraian to obtain an objective overview of local political dynamics. Research findings indicate that civic education serves effectively as a pillar of political literacy capable of transforming student perceptions from apathy to active participation, while also serving as a medium for character building that respects diversity of opinion. Furthermore, the integration of local Pasir Pengaraian values with the national curriculum is proven to increase the relevance and absorption of democratic material among students.

This study aims to understand the role of E-Commerce in building customer loyalty, explain the process of loyalty formation, and assess how customers perceive service quality in relation to loyalty, using the GoFood service in Jombang as a case study. The rapid growth of online food delivery services has intensified competition, making customer loyalty a critical factor for sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with 30 GoFood customers and several drivers in the Jombang area. The findings reveal that E-Commerce platforms significantly enhance loyalty through user-friendly application interfaces, supporting features (such as live tracking, history, and digital payments), and beneficial promotions. The loyalty formation process occurs gradually through consistent positive experiences, moving from customer satisfaction to trust, and ultimately to habitual use. Crucially, the quality of driver services—including politeness, effective communication, punctuality, and order accuracy—emerged as a key determinant of customer comfort and repeat orders. This study implies that for E-Commerce platforms to maintain a competitive edge, strategies must integrate digital convenience with consistently reliable human interactions. The research contributes empirical insights from a semi-urban Indonesian context, highlighting that customer loyalty is not merely transactional but is built on a combination of technological ease, economic value, and positive interpersonal service experiences.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

Criminal law socialization is a crucial form of community empowerment in building awareness, compliance, and legal order in the social environment. This activity is motivated by the limited understanding among some members of the public regarding what constitutes a crime, the potential legal consequences, and the appropriate steps to take when facing legal issues. This lack of legal literacy can leave people vulnerable to committing violations, becoming victims of crime, or resolving conflicts in ways that are inconsistent with legal provisions. Therefore, this socialization activity aims to provide a basic understanding of criminal law, raise public awareness of the importance of obeying the law, and encourage active community participation in creating a safe, orderly, and just environment. The activity is implemented through counseling, interactive discussions, questions and answers, and the presentation of simple case studies relevant to everyday life. The material presented includes the definition of criminal law, types of crimes frequently occurring in society, legal sanctions, the rights and obligations of citizens, and the role of the community in preventing legal violations. Through a communicative and participatory approach, it is hoped that the community will more easily understand the material and be able to connect it to real-world problems in their environment. The expected outcomes of this activity are increased public understanding of criminal law, increased awareness to avoid unlawful acts, and increased public courage to report criminal acts to the authorities. Thus, criminal law socialization serves not only as an educational activity but also as a community empowerment strategy in building a legal culture. This activity is expected to encourage the formation of a legally aware, responsible community that plays an active role in creating a law-abiding environment.

Immigrant children often face challenges in adjusting and adapting to new environments. This study analyses the adaptation process of the main character, Unhei, as an Asian American immigrant child in Yangsook Choi’s picture book The Name Jar. This study examines the challenges Unhei faces in The Name Jar as she attempts to adapt and maintain her identity in a new environment in America, including language barriers, cultural differences, and social interactions with peers. This study employs a qualitative method using text and illustration analysis based on the adaptation theory proposed by Lamme et al. (2004), which consists of three stages: making transitions, making connections, and becoming American. The findings show that Unhei experiences various challenges in adapting to her new environment, including language barriers, cultural differences, and difficulties in social interaction. Unhei undergoes three stages of adaptation; making transitions, making connections, and becoming American. In the making transitions stage, Unhei experiences confusion, insecurity, and difficulty adjusting to a new cultural and social environment. In the making connections stage, she maintains connections with her Korean identity through her family, language, traditional objects, and Korean food while gradually building relationships in her new environment. In the becoming American stage, Unhei begins to adapt to American society and develops confidence in accepting her Korean identity without abandoning her cultural background. Furthermore, Unhei’s experience reflects that adaptation does not always occur smoothly, but involves a process of self-negotiation in dealing with cultural differences. The adaptation process is dynamic and influenced by both internal and external factors, and positive social interactions can help accelerate successful adaptation in a new environment.

This research is motivated by the urgency of integrating humanistic values into literature learning for character building among students, as well as the lack of scientific studies that thoroughly examine the novel ‘3726 MDPL’ by Nurwina Sari. The purpose of this research is to identify and analyze the humanistic values contained in the novel and to describe its relevance as teaching material in high schools. The study employs a qualitative descriptive method with a case study design, where data is collected thru content analysis and documentation techniques, and then analyzed using the interactive model of Miles, Huberman, and Saldana. The research results show that there are six forms of humanistic values in the novel, namely respecting others opinions, cooperation, caring for others, helping each other, solidarity, and self-sacrifice. These values have significant pedagogical relevance as teaching materials in high school literature because the align the Indonesian Language Learning Outcomes Phase F and the Pancasila Student Profile, particularly in the dimensions of mutual cooperation and global diversity, thus making them an effective medium for fostering empathy and social sensitivity among students.

Kegiatan pengabdian kepada masyarakat ini bertujuan mengakselerasi kapasitas SDM pengelola BUMDes Tegar Mandiri Madulang melalui pendekatan Community Capacity Building (CCB). Metode yang digunakan meliputi pelatihan partisipatif, pendampingan, serta evaluasi berbasis pre-test dan post-test pada lima aspek kompetensi utama, yaitu manajemen usaha, tata kelola keuangan, pengembangan produk, pemasaran digital, dan jejaring kemitraan. Hasil analisis kebutuhan menunjukkan adanya kesenjangan kapasitas yang tinggi terutama pada aspek pemasaran digital, manajemen usaha, dan tata kelola keuangan. Implementasi CCB mampu meningkatkan kapasitas pengelola secara signifikan, ditunjukkan oleh kenaikan rata-rata skor dari 48,8% (pre-test) menjadi 81% (post-test) atau meningkat sebesar 32,2%. Peningkatan tertinggi terjadi pada aspek pemasaran digital (36%), diikuti tata kelola keuangan (35%) dan pengembangan produk (33%). Selain itu, terjadi perubahan nyata pada praktik pengelolaan, seperti tersusunnya rencana bisnis, pembukuan keuangan rutin, peningkatan jumlah produk inovatif, serta terbentuknya jejaring kemitraan strategis. Temuan ini menunjukkan bahwa pendekatan CCB efektif dalam mendorong lompatan kapasitas dan kinerja kelembagaan BUMDes secara berkelanjutan. Dengan demikian, model ini dapat direplikasi sebagai strategi penguatan ekonomi desa berbasis pemberdayaan komunitas.

This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..