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The community service activity conducted in Dusun Wates, focusing on the empowerment of Ibu Siti’s UMKM (Small and Medium Enterprises) producing Banana and Gadung Chips, has shown significant results in improving entrepreneurial capacity and social transformation within Ibu Siti’s family. This research aims to explore the outcomes of the community service program, linking the findings to theories of entrepreneurship, community empowerment, and social change. The activities involved managerial assistance, product rebranding, and online marketing, which led to better management practices, an improved product identity, and increased market reach. The application of digital marketing proved effective in expanding market access for local products, contributing to the economic growth of the family. This study also highlights the importance of family-based entrepreneurship in achieving sustainable social and economic change. The results are aligned with the findings of previous studies, such as those by Wahyuni (2022) and Raharjo (2021), and suggest that the integration of technology and local leadership can significantly drive social transformation at the community level.

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.

This Community Service Program aims to strengthen the role of Baduy youth in decision-making based on local wisdom in facing social change. Baduy youth hold a strategic position as successors of cultural values; however, they also face challenges due to increasingly dynamic social changes. Therefore, strengthening efforts are needed to ensure that they are able to preserve traditional values while adapting to contemporary developments. This activity was conducted in Kanekes Village, Lebak Regency, on April 17, 2026, using participatory, educational, and collaborative approaches involving customary leaders and Baduy youth as the main partners. The implementation methods included socialization sessions, group discussions, and simulations of decision-making based on local wisdom. The results show an increase in the understanding and involvement of youth in recognizing the importance of local wisdom as a foundation for decision-making. The participatory approach proved effective in enhancing awareness and encouraging active participation of youth in preserving cultural values. In conclusion, this program successfully strengthens the role of Baduy youth as both cultural preservation agents and social adaptation actors in responding to ongoing social change.

This community service project aims to accentuate inclusive values among the youth of Tanjung Dapura, Makassar City, to strengthen social cohesion in a heterogeneous urban environment. The implementation methods included team consolidation, material preparation, and strategic coordination with local government authorities. The core activities were conducted through participatory counseling and Focus Group Discussions (FGD) to independently analyze social exclusion challenges. The materials focused on the importance of respecting diversity and the strategic role of youth as inclusive agents of change. The results indicated a significant increase in participants' understanding of inclusion literacy and their ability to formulate creative solutions for local discrimination issues. Evaluation through observation and reflection confirmed a paradigm shift among the youth from passive tolerance toward active participation in embracing differences. This project concludes that the synergy between critical education and collaborative dialogue successfully transforms youth into resilient pillars of social harmony. The accentuation of these inclusive values is expected to become the foundation for a more just and sustainable coastal community in Makassar.

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

Digital transformation has driven significant changes in organizational management systems, thus demanding adaptive leadership and organizational agility as a key prerequisite for surviving in a dynamic environment. This study aims to analyze the relationship between adaptive leadership and organizational agility in the context of digital transformation through the Systematic Literature Review (SLR) approach. Data were obtained from accredited national journals and relevant international literature, then analyzed using thematic analysis techniques to identify patterns of relationships between variables. The results of the study show that adaptive leadership plays an important role in increasing organizational agility indirectly through strengthening organizational learning and dynamic capabilities. Organizational learning serves as the main mechanism that allows organizations to adapt through the continuous learning process, while dynamic capabilities are the link in transforming learning into strategic responses. Digital transformation accelerates the need for organizations to have a high level of agility in the face of change. In conclusion, organizational agility is the result of systemic processes influenced by adaptive leadership, organizational learning, and dynamic capabilities. This study makes a theoretical contribution to the development of the literature on leadership and strategic management in the digital age as well as practical implications for organizations in improving adaptability to the ever-changing environment.

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.  

The assessment of a company's value is crucial for investors to identify its prospects and performance. Financial ratios such as the Current Ratio (CR) and Return on Assets (ROA) are used to analyze factors affecting the company's value. This study aims to analyze the impact of CR and ROA on company value in manufacturing companies within the Miscellaneous Industries sub-sector for the period 2015–2024. The study uses a quantitative approach with data from annual financial reports of companies listed on the Indonesia Stock Exchange. Data analysis is conducted using panel data regression with the Random Effect Model (REM) as the best model. The dependent variable is company value, measured by Price to Book Value (PBV), while the independent variables consist of CR and ROA. The results show that CR does not have a significant effect on company value, while ROA significantly affects company value. Simultaneously, CR and ROA are proven to significantly affect company value, indicating that the combination of liquidity and profitability plays an important role in explaining PBV variations. This finding suggests that investors pay more attention to profitability than liquidity in the Miscellaneous Industries sector.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

The digital era continues to evolve and bring innovation and change to various industries. Through digital transformation and strategies needed to overcome obstacles in the digital era, organizations can adapt and change. To achieve their goals, MSMEs must implement efficient marketing techniques in their operations. This community service method uses the PAR (Participatory Action Research) technique. This is in line with the conditions of the partner, Dwikora Village, which has human resources that are well known to both village officials and residents. The results found that due to a lack of understanding of digital marketing communication management procedures, they were unfamiliar with digital marketing techniques, different social media platforms, or how to measure their effectiveness. The Community Service Team conveyed their understanding of the importance of digital marketing communication in improving the knowledge and skills of residents as an effort to improve their marketing communication skills. This was because many residents, especially mothers, did not understand how to use digital marketing to promote their MSMEs. The team formed a content creation team or digital marketing communication managers, socialized the value of digital marketing communication to the sub-district residents in improving their knowledge and skills, and implemented a digital marketing communication message management strategy on Instagram. After these activities, partners can create interesting and relevant content that suits the interests of the target audience in Dwikora Village, namely its residents.

This article proposes Marketing 0.0 as a fundamental conceptual repositioning of marketing theory rooted in the Trust Economy framework. Unlike mainstream marketing theory, which positions trust as an outcome of communication, persuasion, or brand reputation, cross-disciplinary studies in economics, sociology, and neuroscience suggest that trust functions as a pre-decisional condition that precedes market exchange. This research employs a conceptual-theoretical methodology, synthesizing transaction cost theory, social capital, neuroeconomics, and contemporary trust literature. The article's primary contribution is formalizing the shift in trust's position from a dependent variable to an ontological gateway in marketing decision-making. Marketing 0.0 is positioned not as a stage in marketing evolution, but rather as a conceptual ground zero that enables continuous tactical adaptation without reliance on pseudo-novelty. The article concludes with theoretical and practical implications for the development of marketing science in an era of uncertainty and information saturation.

This study aims to conduct an in-depth analysis of the psychological journey of the character Rangga Raja in the novel 0 MDPL by Nurwina Sari. The main focus of the study is to identify the inner conflicts experienced by the protagonist as well as the dynamics of the personality structure consisting of the Id, Ego, and Superego that shape his psychological development throughout the storyline. This research employs a literary psychology approach using a qualitative descriptive method, conducted through a literature review and document analysis of the novel text as the primary data source. The findings indicate that Rangga Raja experiences complex emotional conflicts resulting from past trauma, experiences of loss, and failures in romantic relationships. These conditions are reflected through the tensions and interactions between the Id, Ego, and Superego within himself. The process toward the “zero point” (0 MDPL) is interpreted as a symbol of an identity crisis phase as well as a stage of self-reconstruction, in which the protagonist undergoes processes of reflection, self-acceptance, and openness to change. In addition, Rangga’s interactions with other characters, such as Andini, La Nina, and Nadia G. Sahara, play an important role in his psychological recovery and healing process. This study confirms that the novel 0 MDPL represents a profound reflection on human psychological dynamics, the search for identity, and the gradual process of inner healing.

This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.

The socialization activity on personal and environmental hygiene at SDN 19 Sungai Kakap was conducted to improve students’ knowledge, attitudes, and awareness regarding the importance of maintaining personal cleanliness and a healthy school environment. This activity addressed the common issue of limited understanding and practice of hygiene among elementary school students, which can affect health and learning outcomes. The methods used included interactive counseling sessions, practical demonstrations of proper hygiene practices such as handwashing and waste disposal, and the use of visual educational media to increase student engagement and comprehension. The effectiveness of the activity was measured using pre-test and post-test evaluations. The results showed a 75% increase in students’ knowledge levels after the intervention, accompanied by observable positive behavioral changes related to cleanliness both at school and at home. Students demonstrated improved habits in maintaining personal hygiene and participating in keeping their environment clean. Despite challenges such as limited time allocation and inadequate cleaning facilities, the activity successfully fostered sustainable awareness and encouraged the formation of healthy habits. Therefore, it is recommended that similar socialization activities be conducted regularly using varied educational methods and supported by adequate hygiene facilities to strengthen long-term behavioral change.

Advances in technology and social media have changed the way individuals obtain information and interact, especially in the context of global culture. BTS, a famous South Korean boy band, utilized social media to build a strong relationship with their fans, ARMY, through the campaign “Love Myself.” The campaign emphasized the importance of self-love and raised issues of mental health and violence. The campaign emphasized the importance of self-love and raised issues of mental health and violence. Through platforms such as Twitter and Instagram, BTS interacted directly with ARMY, who responded with significant support, including a 2.4 billion won donation to UNICEF. This interaction not only strengthened the online community but also helped boost fans' confidence. This research analyzes the impact of the “Love Myself” campaign on ARMY's engagement in social issues through social media. Furthermore, the resulting impact provides important insights into how celebrities and social media can influence broader social change. The campaign also reflects a shift in traditional ways of advocating and supporting social issues.

This study aims to examine the effect of profitability ratios, namely Earnings per Share (EPS), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), on the stock price of PT Ciputra Development Tbk during the 2016–2023 period. The research employs a quantitative approach with a causal research design using secondary data derived from quarterly financial statements and stock closing prices published by the Indonesia Stock Exchange. The data were analyzed using multiple linear regression, supported by classical assumption tests, partial hypothesis testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R²). The results show that EPS, NPM, and ROA do not have a significant effect on stock prices, while ROE has a positive and significant effect. Simultaneously, all profitability variables do not significantly influence stock prices. The coefficient of determination indicates that profitability ratios explain a relatively small proportion of stock price variation, suggesting that stock prices in the property sector are influenced more by external and market-related factors than by short-term profitability indicators. These findings imply that ROE is the most relevant profitability indicator for investors in assessing property sector stocks, while other profitability ratios play a limited role.

This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

This article discusses the modernity of educational instruments, along with the phenomenon of technological progress, particularly the emergence of artificial intelligence (AI), and its implications for educators in the 21st century. Rapid advances in AI have led to fundamental shifts in teaching strategies and resources, shifting from traditional models to personalized and adaptive learning environments. Through automated assessments, curriculum customization, and the implementation of virtual assistants that enhance accessibility, artificial intelligence (AI) in education aims to improve efficiency and effectiveness. However, this modernity requires educators in the 21st century to change. Teachers now play the role of facilitators, designers of learning experiences, and mentors in ethics, in addition to being providers of knowledge. Teachers need to master AI literacy and focus on teaching students the four Cs of the 21st century: communication, creativity, critical thinking, and teamwork. The integration of AI raises ethical issues related to data privacy, the digital divide, and the dangers of plagiarism, but it also offers significant potential. Therefore, the effective integration of AI technology with irreplaceable human qualities is crucial for the success of contemporary educational technology. AI is an important tool for educators in the 21st century to develop a generation of technologically literate and moral individuals.

This community service activity aims to improve the soft skills capacity of the Ibu-Ibu Mekar community in Semarang City to face the demands of the Society 5.0 era. The program was implemented through four stages: needs assessment, participatory planning, training, and mentoring. The methods used included interactive lectures, group discussions, role-play, and contextual practice. The results of the activity showed significant improvements in participants' communication, creativity, collaboration, and problem-solving skills. In addition, several participants began to demonstrate informal leadership roles and greater involvement in community activities. These findings indicate that the experience-based participatory mentoring approach is effective in strengthening women's empowerment and preparing communities for socio-technological change. The program also helped participants develop adaptability to change, increased self-confidence, and facilitated the formation of broader social networks in their communities. Empowering women through soft skills development is expected to create a more resilient community in facing the challenges posed by digital transformation in the Society 5.0 era. This program emphasizes the importance of sustainable soft skills development as a foundation for community resilience in the Society 5.0 era.

This community service activity aims to improve the soft skills capacity of the Ibu-Ibu Mekar community in Semarang City to face the demands of the Society 5.0 era. The program was implemented through four stages: needs assessment, participatory planning, training, and mentoring. The methods used included interactive lectures, group discussions, role-play, and contextual practice. The results of the activity showed significant improvements in participants' communication, creativity, collaboration, and problem-solving skills. In addition, several participants began to demonstrate informal leadership roles and greater involvement in community activities. These findings indicate that the experience-based participatory mentoring approach is effective in strengthening women's empowerment and preparing communities for socio-technological change. The program also helped participants develop adaptability to change, increased self-confidence, and facilitated the formation of broader social networks in their communities. Empowering women through soft skills development is expected to create a more resilient community in facing the challenges posed by digital transformation in the Society 5.0 era. This program emphasizes the importance of sustainable soft skills development as a foundation for community resilience in the Society 5.0 era.