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This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Activities to improve children's creativity through cheerful garden activities (learning while playing outdoors) in Pasinan village, Lekok sub-district, this activity was carried out for approximately five times and for its implementation on Saturdays and Sundays each meeting discussed a different topic. For the first activity in the ceria park, namely making a pigura made from used cardboard with decorations made from tree branches and origami. Providing material about the design of the craft form to be made and making changes to the design of the craft form so that the results obtained can channel the strengths of this cheerful garden program such as minimizing expenses, attracting customer attention by increasing product visuals, and maximizing the ergonomic value of the products created. This community service uses the PAR method and is able to improve the expertise and skills of children in Pasinan village, therefore the expertise possessed by everyone can undergo social change based on involvement in a related activity. The PAR method in community service activities is an activity that has a very significant impact because it focuses on improvement and change.

Qiroah as one of the branches of tajweed science plays an important role in ensuring that every santri can read the Qur'an with tartib, correctly, and beautifully. The learning model developed in this service aims to provide santri with an understanding of the importance of tone and tartil when reading the Qur'an, using phonetic to improve the ability to control the santri's voice, and build santri confidence through reading the Qur'an in public with a good and correct tone. The research method used as the basis for this community service is Asset Based Community Development (ABCD) where TPQ students who already have an interest in reading the Qur'an can be developed to beautify the reading accompanied by tajweed science. The results of this community service inform to make some adjustments improve the quality of teaching and learning at TPQ Nurul Hidayah. The theory of phonetics and phonology can be implemented in Qiro'ah education.

Artikel bermaskud mengais hikmah pendidikan islam dalam luka di atas derita, studi kasus pria india ditolak calon mertua, dengan melihat kasus spesifik dan dicari solusinya. Penelitian termasuk jenis kualitatif dalam setting  library research dikupas content analysis. Kesimpulan: kasus pria asal India bernama Asib Ali Bhore melamar pujaan hatinya Syarifah Khaerunnisa, wanita asal Sulawesi Selatan yang kemudian lamarannya ditolak orang tua si wanita merupakan perihal menyakitkan bagi si pria melihat realitas ia merupakan anak tunggal yang menjadi tulang punggung keluarga dan telah mengahbiskan banyak biaya demi datang ke Indonesia. Dari kasus ini terdapat pendidikan Islam, bahwa lamaran ditolak merupakan kewajaran, dimana hal tersebut belum mengikat secara syariat. maka dari itu, diperlukan langkah bijak menyikapi kegagalan menikah dengan menguatkan pikiran dan tindakan positif supaya tidak terperangkap dalam kekecewaan, sebaliknya menatap masa depan dengan nyaman dan bahagia. Implikasi penelitian, lamaran bukanlah ikatan sakral, maka sikap kecewa perlu dijauhkan agar tidak jatuh pada sikap negatif berlebihan.

One of the goals of accounting education in Indonesia is to introducethe students to the ethics and values of accounting profession. This researchfocused on the effectiveness of acconting curiculum in developing studentsresponsibility towards the financial statement’s users. We find that differentethics influence to perception the financial statement.