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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

Low courage in arguing and high communication apprehension often become major obstacles for high school students when facing academic presentations. This Community Service (PkM) program aims to strengthen students' communicative rhetoric skills and public speaking abilities at SMA Negeri 11 Makassar. Based on a needs assessment, partner students need techniques for persuasive public speaking, self-evaluation tools for their communication performance, and strategies for managing mental anxiety. The program was carried out through a practice-based reflective workshop involving 25 students from the school's intra-organizational board. Quantitative evaluation results showed a significant improvement in students' speaking competence, with the average score increasing from 58.4 (pre-test) to 86.2 (post-test). This result recorded an increase in the score difference by 27.8 points, which is equivalent to a competence growth of 47.6%, with the students' classical completeness rate reaching 92%. Qualitatively, observations and interviews confirmed changes in students' speaking behavior, which became more organized, expressive, and varied, and they were able to reduce anxiety independently. A tangible output of this activity is the Pocket Guide for Practical Public Speaking Based on Reflective Practice for partner students.

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.

In this study, it is planned to analyze teachers' and students' perceptions regarding the implementation of the Merdeka Curriculum at IRE classes in MTs Tanada. In terms of method used, this study is a qualitative study carried out with field studies in which methods of observation, interviews, and documentation are included. According to the findings obtained from the study, the Merdeka Curriculum has brought about changes in the process of PAI teaching in terms of active participation of students, using digital media in learning processes, discussion activities through the P5 process. While teachers see the Merdeka Curriculum as flexible and supportive of creative learning, students see the lessons taught within the scope of this curriculum as diverse and attractive. Although the implementation of the Merdeka Curriculum shows some positive aspects, it has also faced a number of challenges related to different understandings between teachers, regulations, difficulty in assessing attitudes, and the heavy workload of students. This study concluded that the implementation of the Merdeka Curriculum in Islamic Education in MTs Tanada was quite successful despite the need for improvements in teaching skills.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

Changes in work patterns driven by digital technology development and post-pandemic dynamics have encouraged organizations to implement Work From Home (WFH) as an alternative working system. This policy has attracted considerable attention because it affects employee productivity and well-being, which are essential for organizational performance. However, previous studies have reported inconsistent findings regarding the effectiveness of WFH. Therefore, this study aims to analyze the impact of WFH on employee productivity and well-being. A qualitative approach was employee using the Systematic Literature Review (SLR) method by reviewing 19 scientific articles related to productivity, job satisfaction, work-life balance, and mental health. The findings show that 89,5% of articles reported positive effects of WFH through greater flexibility, work comfort, time efficiency, and improved work-life balance, wich contribute to higher productivity and well-being. Meanwhile, 10,5% identified negative effects due to inadequate work facilities, internet disruptions, burnout, and coordination difficulties. These findings indicate that WFH effectiveness is influenced by technological support, job characteristics, and organizational culture. The study implies that organizations should adopt adaptive work policies, strengthen digital infrastructure, and provide mental health support to optimize employee productivity and well-being.

The stock market is a place to buy shares for profit. In Indonesia, energy stocks are highly unpredictable because global commodity prices change constantly. This study examines what affected energy stock returns in 2024, focusing on trading volume, price swings, company profits, and cash flow. Using financial reports and statistical analysis, all these factors were tested together and individually. The results show that combined, all these factors do affect stock returns. However, when looked at one by one, only the company's net profit truly matters to investors. On the other hand, busy trading, daily price swings, and cash flow have no impact at all. In fact, all the factors studied only account for 14% of stock return movements, while the remaining 86% is driven by other outside forces. In conclusion, for those looking to invest in energy stocks, the most important thing to watch is the company's ability to generate net profit, rather than just looking at how busy daily transactions are in the market.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

Background:Tuberculosis remains a serious public health challenge in Indonesia, including in Pekalongan City, which sees an annual increase in cases. The still high number of TB cases and deaths each year indicates that the program being implemented is not yet fully effective, therefore requiring active community involvement, increased capacity of health workers, and closer cross-sector integration. Aims: This activity aims to provide comprehensive community nursing care through a promotive and preventive approach, with an emphasis on identifying risky behaviors, knowledge deficits, and non-adherence to TB treatment. Method: The methods used included community assessment, establishing a community nursing diagnosis, planning education-based interventions, implementing outreach and simulation activities, and evaluating outcomes. Results: The results of the activity indicated that most people have limited knowledge about TB prevention, and that risky behaviors and non-adherence to therapy persist. Interventions, including group outreach, interactive discussions, and education on the importance of medication adherence, demonstrated increased knowledge and healthier behavior changes. Conclution: The conclusion of this activity emphasized the importance of the active role of community nurses in reducing TB transmission rates through educational approaches, active surveillance, and cross-sector collaboration. Recommendations focused on strengthening ongoing education and the involvement of families and community health workers in early detection and monitoring of TB patient therapy.

Pressure sensitive labels (PSLs) made of polyethylene (PE) white are widely used in the packaging industry due to their flexibility, moisture resistance, and ease of application on various substrates. This study aimed to examine the effect of glossy and matte lamination on the tensile strength and color difference (ΔE) of PE white PSLs. An experimental method was employed, with tensile testing conducted using a universal testing machine (UTM) in accordance with ASTM standards and color measurement performed using a spectrodensitometer based on the CIE Lab system. The samples were divided into three treatment groups, namely no lamination, glossy lamination, and matte lamination, with ink coverage controlled at two design conditions, full ink and minim ink. The results indicated that lamination type significantly affected both the mechanical and visual characteristics of the labels. In the tensile strength test, the highest mean value was obtained by one treatment group, indicating superior resistance to tensile loading. In terms of color stability, higher ΔE values indicated greater color change and lower lightfastness, whereas lower ΔE values reflected better color retention. Overall, the findings show that the combination of lamination type and ink coverage influences the performance of PE white PSLs in both mechanical strength and color stability.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

Proper drug disposal is often perceived as a trivial matter by the public when dealing with medications that are no longer needed. However, improper disposal can effect on the economy, public health, and the environment. Therefore, it is essential to educate the public to improve their knowledge regarding appropriate drug disposal methods. Previous studies have shown that educational media can effectively increase public awareness and understanding. The purpose of this study was to evaluate the effectiveness of educational leaflets in enhancing public knowledge about proper drug disposal. This experimental study involved an intervention using educational leaflets. A total of 100 respondents participated in the study. The intervention was conducted over three consecutive days. Pretest and posttest data were collected to assess changes in knowledge. Univariate analysis was used to describe respondent characteristics, while bivariate analysis (Wilcoxon test) was employed to compare pretest and posttest results. Pretest data indicated that the majority of respondents had only sufficient knowledge about drug disposal. Following the intervention, the number of respondents with sufficient knowledge decreased, while those categorized as having good knowledge increased. Statistically, a p-value of 0.000 demonstrated that the use of leaflets significantly improved knowledge level. Based on the results of this study, educational interventions, such as the distribution of leaflets, can effectively enhance public knowledge about proper drug disposal.

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

In today's rapidly developing era, advances in digital technology have brought significant changes to various fields, including the music industry. Music production processes that once relied heavily on analog equipment can now be carried out digitally through various software applications, one of which is Fruity Loops Studio (FL Studio). FL Studio is a digital music production software that is relatively easy for beginners to learn and is widely used in the creation of digital music. This technology enables individuals to create, record, edit, and produce music more efficiently without requiring expensive studio equipment. Therefore, proficiency in digital music production technology has become a relevant and essential skill for professional, educational, and creative industry purposes. Training in recording, mixing, and mastering techniques using FL Studio is one approach to enhancing the competencies of youth communities engaged in music activities. One of the target groups of this program is the K-Tong Lasiana Youth Community, a community actively involved in music creation, particularly ethnic music. However, their musical works are still primarily focused on live performances and have not been widely produced in digital recording formats due to limited knowledge and skills in digital music production. As a community service initiative, this training program is designed to equip community members with fundamental knowledge and practical skills in digital music production, enabling them to create high-quality musical works and distribute them through various digital platforms so that they can reach a broader audience.

The quality of Catholic Religious Education learning is an important aspect in shaping students’ faith, character, knowledge, and religious life skills. However, the learning process at SMK Negeri 1 Talibura still faces various challenges, particularly in the areas of spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills. This study aims to describe the implementation of the Independent Learning Curriculum (Merdeka Belajar Curriculum) and its contribution to improving the quality of Catholic Religious Education learning at SMK Negeri 1 Talibura. The research employed a qualitative approach with a descriptive research design. Data were collected through observations, interviews, and documentation involving the principal, Catholic Religious Education teachers, students, and parents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Independent Learning Curriculum has been carried out effectively through learning planning, learning implementation, learning assessment, and the Pancasila Student Profile Strengthening Project (P5). This implementation has had a positive impact on the learning process, outputs, and outcomes. Students demonstrated improvements in spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills, as well as positive behavioral changes in their daily lives. The findings imply that the Independent Learning Curriculum can serve as an effective strategy for improving the quality of Catholic Religious Education learning in a holistic manner.

Overcapacity in correctional facilities is a persistent issue that can generate psychological distress and reduce inmates’ ability to adapt effectively to their living environment. Limited personal space, restricted autonomy, and continuous social pressures may negatively affect environmental mastery, which is an important dimension of psychological well-being. This study aimed to examine the effectiveness of mindfulness therapy in improving environmental mastery among inmates at the Tangerang Class IIA Women’s Correctional Facility. An experimental method with a one-group pre-test and double post-test design was employed. The participants consisted of nine inmates who demonstrated low to moderate levels of psychological well-being and mindfulness. Data were analyzed using a paired-sample t-test and the N-Gain Score to evaluate changes before and after the intervention. The findings revealed a statistically significant improvement in environmental mastery following mindfulness therapy (t(8) = -12.72, p < 0.001), with the positive effects remaining evident during the follow-up assessment. The average N-Gain score of 0.546 indicated that the intervention achieved a moderate level of effectiveness. These findings suggest that mindfulness therapy is an effective and practical psychological intervention for enhancing environmental mastery, strengthening psychological adaptation, and supporting the overall well-being of inmates in correctional settings.