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Student cooperatives in Islamic boarding schools are no longer merely understood as business units providing daily necessities, but have developed into socio-economic spaces that shape independence, trust, and Islamic entrepreneurship education among students. This study is motivated by the limited number of studies examining pesantren cooperatives as socio-religious processes that cultivate values of trustworthiness, responsibility, transparency, and cooperation in students’ daily lives. The study aims to explain the empirical practices of student involvement in cooperative management, the social relations formed through economic activities in pesantren, and their implications for Islamic entrepreneurship education and the strengthening of pesantren economic independence. This research employed a qualitative approach with a field study method conducted at Pondok Pesantren Modern Elfira 2 Purwokerto. Data were collected through observation, interviews with cooperative administrators and student managers, and documentation of financial reports and cooperative operational activities. The findings reveal that students are directly involved in managing goods inventory, customer service, digital financial recording, and the distribution of daily necessities within the pesantren environment. These practices foster values of trustworthiness, transparency, responsibility, and cooperation through supervision systems, work shift arrangements, and daily evaluations. In addition to strengthening the pesantren’s economy, the cooperative also functions as a medium for experiential Islamic entrepreneurship learning. This article contributes to the sociology of Islamic education by demonstrating that student cooperatives function as socio-economic laboratories that shape students’ independence, social trust, and Islamic entrepreneurial ethics within the everyday life of pesantren communities.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

The purpose of this community service program is to enhance the capacity and independence of Micro, Small, and Medium Enterprises (MSMEs) by providing improved training in business management. The program covers the use of digital technology in the agricultural sector, the implementation of occupational safety and health practices, intellectual property protection, and simple financial record-keeping practices. In Pugeran Village, the activities were carried out using a collaborative approach involving the village government, MSME actors, and university students participating in the Community Service Program (Kuliah Kerja Nyata). A qualitative descriptive approach was employed through observation, interviews, and focus group discussions, complemented by direct mentoring and counseling sessions. The results indicate that MSME actors have begun to understand the importance of maintaining simple financial records, utilizing digital technology to market their products, and becoming more aware of workplace safety as well as legal protection for their businesses. The program also encouraged MSME actors to shift their perspectives and manage their enterprises in a more professional manner. However, the speed of implementation varied depending on differences in age, educational background, and established business habits. Overall, this community service activity contributed to strengthening the capacity of MSMEs and supporting sustainable economic growth in the village

The agricultural sector plays a strategic role in meeting food needs while maintaining environmental sustainability and community welfare. However, conventional farming practices that rely on chemical inputs have caused various problems, such as soil degradation, loss of biodiversity, and environmental pollution. This condition has encouraged the adoption of the Sustainable Agriculture concept, which emphasizes a balance between ecological, economic, and social aspects. Its successful implementation is strongly influenced by farmers’ perceptions as the main actors. This study aims to analyze rice farmers’ perceptions of the implementation of Sustainable Agriculture in swampy areas of Tebas District, Sambas Regency. The research was conducted from October to November 2025 using a survey method involving 95 farmers selected through the Slovin formula and proportional random sampling technique. Data were collected through observation, interviews, and Likert-scale questionnaires, and analyzed using descriptive analysis and binary logistic regression. The results show that farmers’ perceptions are generally positive, particularly regarding water management, variety selection, and cropping patterns. However, the use of organic fertilizers, environmentally friendly pest control, and post-harvest management are still considered difficult. Education level and non-farming occupations significantly influence farmers’ perceptions. Therefore, enhancing extension services, training, and support for business diversification is necessary to promote the adoption of Sustainable Agriculture.

This community service activity aims to enhance students’ competencies in business management, production, and operations through an industrial visit to PT. XYZ. The activity involved 65 students from the Entrepreneurship Study Program of Universitas Negeri Medan and was conducted in December 2025. The method used was experiential learning, allowing students to gain direct exposure to real industrial practices. The stages of the activity included preparation, implementation of the industrial visit, observation and data analysis, and evaluation and reflection. The results of the activity indicate significant improvements in five key areas: understanding of business management, production processes, operations management, development of soft skills, and increased entrepreneurial motivation and interest. Students were able to connect theoretical knowledge with real-world applications, thereby enhancing their analytical and practical abilities. In addition, the activity contributed to the development of communication skills, teamwork, critical thinking, and professional attitudes. Overall, this program demonstrates that industrial visits are an effective learning strategy in entrepreneurship education to produce competent, adaptive, and competitive graduates.

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of knowledge and skills possessed by students. The rapid development of the business world requires every company to be able to manage operational activities effectively and efficiently. In carrying out company activities, administration has an important role in regulating various activities related to data recording, document management, and archiving company information. This service activity was carried out at CV. Stara Maju Perkasa with the aim of assisting in the implementation of more orderly and systematic operational administration. The method used is a descriptive method with a participatory approach through observation, interviews, and assistance in operational administration activities. The results of the activity show that the implementation of operational administration can improve the neatness of data recording, document management, and archiving of company archives so as to facilitate the process of searching for information. In addition, this activity also improves employee work efficiency and minimizes errors in administrative management. Thus, the implementation of good operational administration is able to support the smooth running of the company's activities as a whole.

Community service is one of the implementations of the Tri Dharma of Higher Education which aims to provide real contributions to society through the application of science and technology. This activity aims to improve the understanding of small and medium enterprise (SME) actors regarding the preparation of Investment Activity Reports (LKPM) at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Serang City. The problem found in the field indicates that many business actors still do not fully understand the procedures for preparing and submitting investment activity reports. The method used in this activity is a descriptive method with a mentoring approach carried out through observation, socialization, and direct assistance to business actors. The results show an increase in the understanding of business actors regarding the importance of investment activity reports and their ability to prepare reports more systematically. This activity is expected to increase business actors' awareness of their reporting obligations and support the creation of more orderly and transparent investment management.

The computer laboratory is an essential facility in higher education that requires efficient management of usage and environmental conditions to support the teaching and learning process. However, laboratory management at the Kalimantan Business and Technology Institute is still carried out manually, including scheduling, room condition monitoring, and report creation, which is prone to errors and time-consuming. This study aims to develop an Internet of Things (IoT)-based laboratory monitoring system prototype to improve the effectiveness of computer laboratory management. The approach used is Research and Development (R&D) with a prototype development model, allowing for design adjustments based on user feedback iteratively. Data were collected through observations, interviews, and document studies related to laboratory conditions and analyzed to determine the main system features, such as temperature and humidity monitoring, scheduling, and report generation. The results of the study show that the developed prototype can structure the laboratory workflow, provide real-time monitoring, facilitate schedule management, and simplify report preparation. This prototype is expected to serve as a foundation for developing a more comprehensive application, improving data accuracy, time efficiency, and the quality of laboratory management.

The computer laboratory is an essential facility in higher education that requires efficient management of usage and environmental conditions to support the teaching and learning process. However, laboratory management at the Kalimantan Business and Technology Institute is still carried out manually, including scheduling, room condition monitoring, and report creation, which is prone to errors and time-consuming. This study aims to develop an Internet of Things (IoT)-based laboratory monitoring system prototype to improve the effectiveness of computer laboratory management. The approach used is Research and Development (R&D) with a prototype development model, allowing for design adjustments based on user feedback iteratively. Data were collected through observations, interviews, and document studies related to laboratory conditions and analyzed to determine the main system features, such as temperature and humidity monitoring, scheduling, and report generation. The results of the study show that the developed prototype can structure the laboratory workflow, provide real-time monitoring, facilitate schedule management, and simplify report preparation. This prototype is expected to serve as a foundation for developing a more comprehensive application, improving data accuracy, time efficiency, and the quality of laboratory management.

Financial Literacy is a crucial aspect in supporting the success of a business for young entrepreneurs, especially in preparing financial reports. Financial literacy encompasses knowledge of money management, investment, and financial planning, while self-management encompasses skills such as time discipline, emotional control, and decision-making. "Improving Financial Literacy and Self-Management for Young Entrepreneurs of Polytechnic Students" has successfully achieved its primary objective with significant achievements. The general objective was achieved through a 25-30% increase in financial literacy and self-management scores, enabling students to manage their businesses more effectively and sustainably. Specific objectives were also met: workshops provided basic knowledge, mentoring trained practical skills, and the application of the concept of forming an aware community. Positive impacts were seen in reducing business risks and contributing to the polytechnic's entrepreneurial ecosystem. Positive impacts resulting from this program include reducing business risks and contributing to the development of the entrepreneurial ecosystem at the Polytechnic. This program is expected to become a model that can be applied in other educational institutions to support the development of young entrepreneurs in Indonesia.

This community service research is about the creation of Taman Kita “Taman Dusun Sudimampir” as an artificial tourism to utilize local potential implemented in Kaliangsana Village, Kalijati District, Subang Regency. This artificial tourism destination is one of the incidental activity programs carried out by the Faculty of Engineering, Civil Engineering Study Program, University of Subang together with the community in Sudimampir Hamlet in an effort to increase environmental attractiveness while encouraging the economic growth of the local community. Sudimampir Hamlet is located in Kaliangsana Village and has beautiful and strategic natural conditions, but has not been optimally managed as a tourist destination. Therefore, it is necessary to develop an area in the form of a thematic park that can function as a means of recreation, education, and community empowerment. The method of implementation of this research activity includes the stages of planning, preparation, implementation, and management of the park. The concept of the park is educational and family-friendly nature tourism by providing various facilities such as flower gardens, children's play areas, photo spots, gazebos, and educational gardens. In addition, this park also involves active community participation in the management and development of micro-enterprises. The expected results of the development of this park are the creation of comfortable green open spaces, increased tourist visits, and the opening of new business opportunities for the surrounding community. Thus, Sudimampir Hamlet Park is expected to become a sustainable tourist attraction and provide social, economic, and environmental benefits.

This study aims to analyze the profitability level of the canteen at Nurul Islam 2 Islamic Boarding School and its contribution to the economy of the boarding school from a sharia perspective. The background of this study is based on the important role of Islamic boarding school business units as a source of economic independence for Islamic educational institutions. The research method used is a descriptive qualitative approach, with data collection techniques through in-depth interviews, direct observation, and documentation. The main informants of this study include the canteen manager and several students as consumers. The results of the study indicate that the canteen management has been running effectively, with a transparent financial recording system, separation of personal and operational cash, and a fair and affordable pricing strategy. The canteen's profitability level is relatively stable with an average daily income of between two and three million rupiah, and increases significantly during certain activities such as Sambangan. Business profits not only have a financial impact, but also contribute to financing the boarding school's activities and improving the welfare of students. From a sharia perspective, the economic practices of this canteen have implemented the principles of honesty (shiddiq), justice ('adl), trustworthiness, and blessings (barakah), so that it can be said that the Islamic boarding school canteen is a model of micro-economy based on sustainable Islamic values ​​and oriented towards the common good.

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.

This community service program aims to improve the quality of integrated administration at the Semarang Institute of Technology and Business (ITB) through the use of Google Sites as an easily accessible and efficient information management platform. Activities include gathering needs, developing content structures, training on Google Sites, and providing implementation support. The results demonstrate improved information accessibility, streamlined document management, and faster administrative processes. The use of Google Sites provides an alternative solution that supports transparent, integrated, and technologically adaptive administrative services. In the future, the use of this platform can be expanded into other academic and operational activities. With this technology, ITB Semarang can further streamline internal and external communication processes and support faster and more accurate decision-making. This program is also expected to serve as a model for other educational institutions in adopting technology to improve administrative efficiency. Furthermore, it is hoped that the use of this technology will also increase the participation and involvement of the entire academic community in managing information more effectively.

Women's empowerment at the village level is a strategic step in strengthening household economics, especially in transitional areas such as Sunggu Manai Village, Pattallassang District. The main problems faced by partners are low productive skills and a lack of financial literacy, leading to economic dependence and vulnerability to illegal lending schemes. This community service activity aims to increase women's economic capacity through technical skills training and financial management. The method used is Asset-Based Community Development (ABCD) with stages of socialization, hardskill training (making processed products), and financial literacy workshops (cash management and investment awareness education). The results of the activity showed an increase in participants' knowledge by 45% based on pre-test and post-test scores. Furthermore, participants were able to manufacture products with marketable packaging standards and gained a new understanding regarding the separation of business cash from domestic cash. The conclusion of this activity is that the integration of practical skills and financial intelligence can encourage women's economic independence and create more sustainable family financial resilience.

Women's empowerment at the village level is a strategic step in strengthening household economics, especially in transitional areas such as Sunggu Manai Village, Pattallassang District. The main problems faced by partners are low productive skills and a lack of financial literacy, leading to economic dependence and vulnerability to illegal lending schemes. This community service activity aims to increase women's economic capacity through technical skills training and financial management. The method used is Asset-Based Community Development (ABCD) with stages of socialization, hardskill training (making processed products), and financial literacy workshops (cash management and investment awareness education). The results of the activity showed an increase in participants' knowledge by 45% based on pre-test and post-test scores. Furthermore, participants were able to manufacture products with marketable packaging standards and gained a new understanding regarding the separation of business cash from domestic cash. The conclusion of this activity is that the integration of practical skills and financial intelligence can encourage women's economic independence and create more sustainable family financial resilience.

The creative economy industry serves as a strategic pillar of the national economy, experiencing significant transformation in the digital era. This study aims to comprehensively analyze the pattern of human resource (HR) competency gaps within priority subsectors of Indonesia's creative economy and formulate effective, multi-stakeholder development strategies. Employing a Systematic Literature Review (SLR) methodology, this research rigorously analyzes 30 scientific journal articles, government reports, and publications from global institutions published between 2014 and 2024. The findings delineate three primary clusters of competency gaps: (1) The Digital-Technical Competency Gap, encompassing deficiencies in data analytics, specialized software mastery, and digital content creation tools; (2) The Digital-Business Competency Gap, which includes shortcomings in digital financial literacy, online business model development, and management of digital intellectual property rights; and (3) The Social-Cognitive Competency Gap, highlighting needs in adaptability, complex problem-solving, and effective virtual collaboration. In response, this paper proposes an integrative strategic framework grounded in a collaborative multi-stakeholder approach. Key recommendations include revitalizing educational curricula through industry-embedded learning and micro-credential integration, developing agile and accessible training ecosystems featuring bootcamps and digital platforms, and fostering supportive policies through fiscal incentives and the alignment of national qualification frameworks with digital skill standards. The successful implementation of this synergistic strategy is expected to significantly enhance the adaptability, innovation capacity, and global competitiveness of Indonesia's creative workforce, thereby ensuring the sustainable growth of the creative economy sector in the face of rapid digital disruption.

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.