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This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

This community service activity aims to improve the knowledge and skills of Aisyiyah Kindergarten teachers in developing their potential and professional competence related to the implementation of inclusive education. Inclusive education requires teachers to have a sufficient understanding of the characteristics of children with special needs (ABK) and the ability to manage diverse students in the classroom. This activity was implemented in the form of systematically designed and applicable workshops and seminars. The training materials covered four main components: recognizing the characteristics of children with special needs, the concepts and principles of inclusive education, curriculum accommodations and assessments in inclusive classrooms, and techniques for identifying and evaluating learning for children with special needs. The results of the activity showed a significant increase in teachers' understanding and skills in managing inclusive classrooms, particularly in developing Individual Learning Plans (ILPs) tailored to the needs of the children. Teachers also became more confident in implementing adaptive and responsive learning strategies to the diversity of students. However, the sustainability of the program still faces several challenges, including limited supporting resources and minimal parental involvement and support. Therefore, ongoing synergy between schools, parents, and other stakeholders is needed to support the optimal implementation of inclusive education.

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

This community service program aims to implement a technology-based digital marketing mix strategy to promote the education program of the Barisan Mujahid Matita (BMM) Da'wah House to teenagers in the Titipapan area, Medan. The methods used include digital audience analysis to identify the characteristics of Generation Z, planning data-driven content strategies using artificial intelligence (AI) tools, and implementing integrated digital campaigns through various social media platforms such as Instagram, TikTok, and YouTube. The activities also include intensive mentoring and practical training for adolescents in creative content creation, da'wah copywriting, social media management, and digital campaign performance evaluation. The results of the program showed an increase in adolescent participation in BMM's education program by 65%, a growth in social media engagement by 200%, and the formation of an independent and sustainable adolescent digital content team. This program proves that the integration of digital technology in religious education marketing strategies is not only effective in reaching adolescents, but also encourages active engagement, creativity, and positive digital literacy in the community.

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

Early English mastery is a long-term educational investment that should be supported by instructional approaches aligned with children’s developmental characteristics. This community service program aimed to systematically implement the *English Through Play* approach, enhance English learning interest, and create positive learning experiences for children aged 4–6 years at Samantha English Course. The program was conducted participatorily through preparation, implementation, and evaluation stages over eight weeks. The *English Through Play* approach was applied through various activities, including action songs, flashcard games, storytelling with gestures, and simple role play. Evaluation was carried out descriptively through observation of participation, verbal responses, children’s expressions, and simple oral tests to measure basic vocabulary mastery. The results showed that more than 80% of the children were actively engaged during the learning sessions. Approximately 70–85% demonstrated increased learning interest, as reflected in their enthusiasm, verbal participation, and positive responses to English instructions. In addition, most children were able to recognize and pronounce 5–10 basic vocabulary items based on the learning themes and perform simple self-introductions. The program also produced a play-based learning guide that can be sustainably implemented by the partner institution. In conclusion, the *English Through Play* approach proved effective in enhancing young learners’ interest and participation in early English learning. This model can serve as a practical and replicable alternative for similar non-formal educational institutions.

The development of small and medium enterprises (SMEs) and household industries is often regarded as the economic foundation of a region. However, much of the existing research in Indonesia remains focused on quantitative descriptive analysis, while providing limited attention to spatial dynamics and interregional disparities. This study aims to critically evaluate the spatial distribution patterns of SMEs and household industries at the regency and city levels, with particular emphasis on clustering tendencies, unequal distribution, and their relationships with regional characteristics. A spatial analysis approach is employed to identify spatial autocorrelation and industrial clustering patterns, which is complemented by a structural analysis of infrastructure availability, market accessibility, and regional institutional capacity. The findings indicate that the distribution of SMEs and household industries is not geographically random, but rather forms clusters that are predominantly concentrated in areas with higher levels of accessibility and economic activity. This condition reflects spatial inequality that may exacerbate development disparities between regencies and cities. Furthermore, the results reveal that uniform industrial development policies are insufficient to accommodate the diverse spatial characteristics across regions. Therefore, this study underscores the importance of formulating spatially informed and context-sensitive policies for the development of SMEs and household industries in order to promote more balanced and sustainable regional industrial development.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of regional economies, including in the city of Banjarmasin, as they play a crucial role in job creation and income generation for local communities. However, many MSMEs continue to face challenges in the marketing aspect, particularly due to their reliance on conventional marketing methods that have limited reach and require relatively high costs. In response to these issues, this community service program aims to promote the digitalization of MSME marketing methods in Banjarmasin through intensive training and mentoring in the utilization of social media marketing. The implementation methods include an initial needs assessment survey to identify partners’ levels of understanding, workshops on digital marketing strategies, and hands-on mentoring for direct implementation on social media platforms such as Instagram and Facebook. The results of the program indicate a significant improvement in MSME actors’ knowledge and skills, particularly in managing business accounts, developing content strategies, and creating visually appealing content that aligns with target market characteristics. Furthermore, MSME partners were able to expand their market reach more effectively and efficiently, which is expected to enhance business competitiveness and sustainability in the digital era.

Dengue Hemorrhagic Fever (DHF) is a life-threatening disease caused by the dengue virus, which consists of four serotypes: DEN-1, DEN-2, DEN-3, and DEN-4. Laboratory examinations supporting DHF diagnosis include complete blood count, urine analysis, serological tests, and viral identification using Reverse Transcriptase Polymerase Chain Reaction (RT-PCR). Prevention efforts focus on eliminating Aedes aegypti mosquito larvae through the implementation of 3M Plus, as well as using mosquito bite prevention products such as aromatherapy candles that are simple and practical for community use. Mancasan Baki Village, Sukoharjo, has experienced a high incidence of dengue cases, including fatalities, highlighting the need for community education on the genetic characteristics and molecular diagnostics of the dengue virus and preventive measures using innovative products. Educational activities were conducted through community presentations and demonstrations on making aromatherapy candles. The effectiveness of the program was measured by comparing participants’ knowledge before and after the intervention. The average pretest score was 6.63, which increased to 8.89 in the posttest. Statistical analysis using a t-test showed a significant difference (p < 0.05). Participant satisfaction results indicated that 64.5% rated the program as good, 32.5% as very good, and 3% as fairly good.

This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary data obtained from firms’ annual reports. The findings indicate that board size and the proportion of independent commissioners do not have a significant effect on ERM disclosure, while leverage exhibits a positive and significant relationship. This result suggests that firms with higher debt levels are more inclined to enhance risk disclosure as a mechanism to address information asymmetry and demonstrate accountability to investors and creditors. The study contributes to the ERM and corporate governance literature by providing evidence from an emerging market setting and highlighting the practical importance of financial structure in shaping risk transparency, offering relevant insights for corporate decision-makers and regulators to strengthen sustainable risk management practices.

This study investigates the impact of board characteristics on the financial performance of non-financial companies listed in the JII70 index in Indonesia. Motivated by the ongoing debate on the effectiveness of corporate governance mechanisms in enhancing firm outcomes, particularly within Sharia-compliant markets, this study focuses on three key board attributes: board size, board independence, and female representation on the board. Using a quantitative causal approach and panel data from 25 companies over the period 2020–2023, the study employs a fixed effect model to evaluate the relationship between board structure and financial performance measured by Return on Assets (ROA). The results show that board size has a positive and significant effect on firm performance, indicating that larger boards may enhance oversight capacity and provide broader resources beneficial to strategic decision-making. Conversely, board independence and board female representation do not exhibit significant effects on financial performance, suggesting that their roles may be more symbolic or constrained by institutional and contextual factors in the sampled companies. These findings highlight the importance of understanding corporate governance not merely in structural terms, but in relation to functional effectiveness and contextual maturity. The study offers implications for regulators, companies, and governance reform initiatives, particularly regarding strengthening substantive roles of independent and female commissioners in improving firm performance within Sharia-compliant markets.

Tourism is one of the sectors that plays an important role in boosting economic growth through travel activities and destination exploration. Tourists' preferences for nature-based tourism options, such as mountain hiking or beach tourism, are influenced by various factors, ranging from personal experiences and recreational interests to social characteristics. Therefore, a technology-based approach is needed to predict destination choice tendencies more accurately. As artificial intelligence technology develops, deep learning methods have been widely used in classification processes due to their ability to process large amounts of data and recognize complex patterns. In this study, a Multilayer Perceptron (MLP) model is used to classify tourists' preferences between mountain or beach destinations based on a survey dataset. The research stages include data processing, data splitting using a train-test split, model training, and performance evaluation using accuracy, precision, recall, and F1-score. The test results show that the MLP model is capable of achieving an accuracy rate of 99%, confirming that deep learning methods are effective in automatically mapping tourism preference trends. This research is expected to serve as a basis for the development of more personalized travel destination recommendation systems, as well as to support tourism management in formulating targeted promotional strategies.

Fraudulent investment is a phenomenon that has become widespread among Indonesian society. The PKK mothers in Rt 5 Rw 2, Gayamsari sub-district, have not yet gained any knowledge or understanding about the dangers of fraudulent investments and their characteristics, nor have they received any knowledge or understanding related to financial literacy that could protect their families from the dangers of fraudulent investments. The PKK of Gayamsari sub-district urgently needs socialization on strategies to prevent being affected by fraudulent investments and to recognize the signs of such investments. In addition to fraudulent investments, they also feel the need to receive socialization about financial literacy and the characteristics of legal and safe investments, so that they can prevent becoming victims of fraudulent investments. Based on the problems that occur, solutions are needed to address them. The purpose of this community service activity is to provide understanding and knowledge about financial literacy so as not to fall into fraudulent investments. Partners are also given an understanding of safe and legal investments to avoid the dangers of fraudulent investments. The expected outcome of this service activity for the mothers of the PKK in Gayamsari sub-district is to understand the importance of financial literacy and the dangers of fraudulent investments along with their characteristics. It is hoped that the PKK mothers in Gayamsari sub-district will be wise in managing family finances by choosing safe investments for the future of their household and family, as well as being able to prevent becoming victims of fraudulent investment scams.

This Community Service Program was conducted to enhance the competencies of supervisors in the logistics and transportation division of an international cargo company through leadership training tailored to the characteristics of Generation Z. The program aimed to strengthen participants’ capabilities in managing workplace dynamics, improving team communication, and promoting more effective performance through a flexible leadership approach. The training was held on November 18, 2025, at the company’s head office in Bekasi and was attended by 16 supervisors. The methods used included material presentations, group discussions, case study analysis, and an interactive question-and-answer session. The results indicate an increased understanding among participants regarding Generation Z work behavior, appropriate leadership principles, and more adaptive management strategies. This program is expected to provide sustainable benefits for human resource development and to enhance leadership effectiveness within the logistics sector.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

This community‑engagement study aimed to revitalize the Qur’anic ecosystem in Sempu Village (Ngancar District, Kediri Regency) by fostering inter‑generational synergy—among families, youth communities, and TPQ (Qur’an Study Groups)—using an asset‑based community development (ABCD) approach. The program identified and mobilised local assets such as TPQ students/alumni, active youth, community leaders, mosque/TPQ facilities, and locally established networks to strengthen Qur’an mentoring with a psycho‑spiritual dimension. The research employed a qualitative intervention method executed in three phases: asset mapping & diagnosis; design & implementation of the intervention; and program evaluation & reflection. Results indicated that youth attendance increased from 45 % to 78 %; the number of participating families rose from 18 to 32; and 90 % of TPQ administrators expressed the intention to continue the inter‑generational forum model on a regular basis. Discussion revealed that the intervention did more than improve attendance—it reinforced a sense of ownership, social connectedness, and internalization of Qur’anic values (spiritual well‑being). The psycho‑spiritual approach proved effective in strengthening youth identity and building a sustainable Qur’anic community culture. Limitations include the short duration of the intervention (12 weeks) and persistent communication barriers between generations related to time constraints and family workloads. Recommendations include conducting long‑term measurements, adapting the mentoring modules to accommodate family/youth time issues, and replicating the model in other villages with different characteristics.

This study analyzes the effect of Bitcoin prices, the LQ45 Index, mutual fund net asset value (NAV), and the net profit margin (NPM) of gold mining companies on the price of gold as a safe haven asset within the context of the Indonesian financial market. Gold is often seen as a safe haven asset that is the primary choice of investors when economic uncertainty increases, but the relationship between gold and various other investment instruments still requires further study. This study uses a multiple linear regression method with a robust standard errors approach to analyze 420 monthly and quarterly data observations during the 2018-2022 period. The results of the study found that the price of Bitcoin and the NPM of gold mining companies had a significant positive influence on the price of gold, while the LQ45 Index had a significant influence effect. Meanwhile, the NAV of mutual funds showed a significant positive influence that was not in line with the initial hypothesis. These findings indicate that gold does not always function absolutely as a safe haven asset, as its role is contextual and still influenced by the dynamics of other investment instruments such as digital assets, stock markets, and mutual funds. The study's results make an important contribution to financial literature by proving that the safe haven characteristics of gold are complex and dynamic, so investors need to consider various factors and market conditions before allocating investments to gold as a hedging strategy in their portfolios.

The development of the automotive industry, especially automatic motorcycles in Indonesia, is increasingly rapid and triggers fierce competition between manufacturers, including Piaggio with the Vespa Matic LX product which has a unique design, elegant image, and different characteristics from other automatic motorcycles. This study aims to analyze the influence of price perception, promotion, product quality, lifestyle, and brand image on the interest in buying Vespa Matic LX in people in Tegal City. The research approach uses quantitative methods with survey techniques. The study population is the people of Tegal City who use or own a Vespa Matic LX, and because the population is unknown, the sample determination uses the Lemeshow formula so that 100 respondents were obtained. Data analysis included instrument tests, classical assumption tests, and multiple linear regressions with the help of IBM SPSS Statistics 22. The results showed that all variables—price perception, promotion, product quality, lifestyle, and brand image—had a positive and significant effect on purchase interest. These findings confirm that the management of the right marketing strategy in terms of price, promotion, quality, lifestyle, and brand image can increase consumer interest in the Vespa Matic LX. This research provides important implications for companies in formulating marketing strategies that are more effective and oriented to consumer needs.

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.