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Limbah kulit Jeruk peras , yang sering dibuang dan menimbulkan masalah lingkungan, sebenarnya memiliki potensi besar untuk dimanfaatkan kembali. Kulit Jeruk peras  mengandung minyak atsiri yang dapat diolah menjadi reed diffuser, pengharum ruangan alami yang ramah lingkungan. Namun, pengetahuan masyarakat tentang pemanfaatan kulit Jeruk peras  masih terbatas. Siswa SMA, sebagai generasi muda yang sedang mempersiapkan diri untuk dunia kerja atau wirausaha, dapat memainkan peran penting dalam mengembangkan inovasi ini. Melalui pendidikan dan pelatihan, siswa SMA dapat mempelajari proses pembuatan reed diffuser dari kulit Jeruk peras , mulai dari ekstraksi minyak atsiri hingga pengemasan produk. Hal ini tidak hanya melatih keterampilan teknis dan kreativitas, tetapi juga membuka peluang kewirausahaan. Pemanfaatan kulit Jeruk peras  untuk reed diffuser sejalan dengan prinsip ekonomi sirkular dan pembangunan berkelanjutan, yang menekankan pemanfaatan sumber daya secara efisien. Dengan menguasai keterampilan ini, siswa SMA dapat berkontribusi dalam mengurangi limbah organik sekaligus menciptakan produk bernilai ekonomi tinggi. Ini juga mendukung visi pendidikan SMA untuk menciptakan lulusan yang kompeten, kreatif, dan siap bersaing di dunia kerja. Pengabdian masyarakat kali ini dilaksanakan di SMA Islam 1 Surakarta, Kota Surakarta.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

Early Childhood Education (PAUD) is a stage of education that plays a crucial role in maximizing children's cognitive, social-emotional, motor skills, and creativity growth at their peak developmental stage. Children aged three to six learn efficiently through play, hands-on exploration, and interaction with their surroundings. The purpose of this study was to evaluate the use of loose parts media based on natural materials as a means to stimulate creativity in early childhood at PAUD Pelita Mandiri Kertek. This study adopted a descriptive qualitative approach and utilized data collection techniques such as observation, in-depth interviews with teachers, and documentation of children's work. The main focus of this study was on the use of various natural materials, such as corn cobs, twigs, pebbles, and leaves, in play and learning activities. The results showed that loose parts media using natural materials can enhance children's creativity by improving problem-solving skills, strengthening verbal skills in expressing ideas and telling stories about their work, and supporting independent learning because children are actively involved in the educational process. The open-ended nature of the materials allows children to explore and express their ideas freely, thus creating a learning atmosphere full of creativity, innovation, and fun. The implications of this research indicate that the use of loose parts media based on natural materials can be an alternative learning method that is not only effective, but also economical and easy to implement to support the development of children's creativity, independence, and thinking skills, in line with the principles of child-centered learning.

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman siswa SMA Amanatul Ummah Surabaya mengenai akuntansi sektor publik, transparansi, dan akuntabilitas keuangan. Kegiatan dilaksanakan menggunakan pendekatan Participatory Learning Approach (PLA) melalui sosialisasi, diskusi interaktif, dan studi kasus kepada 40 siswa. Hasil evaluasi menunjukkan rata-rata nilai peserta meningkat dari 63,4 pada pre-test menjadi 90,8 pada post-test atau mengalami peningkatan sebesar 43,22%. Temuan ini menunjukkan bahwa kegiatan sosialisasi efektif dalam meningkatkan literasi siswa terkait tata kelola keuangan sektor publik yang transparan dan akuntabel.

Anak merupakan amanah dan generasi penerus bangsa yang harus memperoleh perlindungan secara optimal dari segala bentuk eksploitasi, termasuk eksploitasi ekonomi melalui pekerjaan yang dapat mengganggu tumbuh kembangnya. Meskipun hukum Indonesia telah mengatur perlindungan anak melalui Undang-Undang Nomor 35 Tahun 2014 tentang Perubahan atas Undang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak dan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan, masih ditemukan rendahnya pemahaman anak dan masyarakat mengenai hak-hak anak dalam dunia kerja. Kegiatan penyuluhan hukum ini bertujuan meningkatkan pengetahuan dan kesadaran hukum anak-anak di Panti Sosial Anak Tawangmangu mengenai hak anak, batasan pekerjaan yang diperbolehkan bagi anak, serta perlindungan hukum terhadap praktik eksploitasi anak. Metode yang digunakan berupa ceramah, diskusi interaktif, studi kasus, dan evaluasi melalui pre-test dan post-test. Hasil penyuluhan menunjukkan adanya peningkatan pemahaman peserta mengenai hak-hak anak, ketentuan pekerja anak, dan mekanisme perlindungan hukum apabila terjadi pelanggaran hak anak. Penyuluhan hukum ini diharapkan mampu membangun kesadaran hukum sejak dini sehingga anak-anak dapat memahami hak dan kewajibannya serta terhindar dari berbagai bentuk eksploitasi ekonomi dan pelanggaran hak anak.

Artikel pengabdian ini menyajikan program partisipatif yang mengintegrasikan pengelolaan sampah rumah tangga dan kebun hidroponik untuk meningkatkan kesadaran lingkungan di Desa Betro. Program dirancang berdasarkan kondisi awal berupa kebiasaan membuang sampah campur, belum optimalnya pemanfaatan sampah organik, serta masih terbatasnya pemanfaatan pekarangan rumah. Kegiatan dilaksanakan melalui analisis situasi, sosialisasi 3R, pelatihan pemilahan sampah dan pengomposan sederhana, pembuatan demplot hidroponik, serta pendampingan kader. Pendekatan yang digunakan ialah participatory action dan edukasi berbasis komunitas dengan melibatkan unsur PKK, karang taruna, dan perangkat desa. Hasil program menunjukkan peningkatan pemahaman warga tentang pengelolaan sampah, munculnya kebiasaan memilah sampah dari rumah, terbentuknya titik kumpul sampah anorganik yang bernilai jual, serta pemanfaatan kebun hidroponik sebagai media belajar lingkungan dan sumber sayur rumah tangga. Integrasi kedua program mendorong perubahan perilaku yang lebih nyata, terukur, dan berkelanjutan.

 This community service activity aimed to improve students’ Islamic banking literacy through an experiential learning approach based on a fiqh muamalah workshop at Latansa Darussalam Islamic Boarding School, Palembang. The activity involved 100 participants consisting of students and teachers as an effort to strengthen understanding of Islamic economic and banking principles. The methods used in the activity included lectures, discussions, question-and-answer sessions, and simulations of sharia transaction practices, enabling participants not only to gain theoretical understanding but also practical experience in implementing sharia concepts. The evaluation was conducted using pre-test and post-test instruments in the form of multiple-choice questions and Likert scales to measure participants’ level of understanding before and after the activity. The evaluation results showed an increase in the participants’ average score from 55 to 82, with a gain score of 0.6, which falls into the moderate to high category. These findings indicate that an experience-based learning approach is effective in improving conceptual and practical understanding related to Islamic economics and is recommended for broader implementation in Islamic educational institutions.

Program Pengabdian kepada Masyarakat ini bertujuan meningkatkan kualitas pelayanan pelanggan pada usaha jasa pengetikan Metronet di Kecamatan Ambulu, Kabupaten Jember, melalui optimalisasi tiga fitur produktivitas Microsoft Office: autocorrect, autoformat, dan template dokumen. Tim pelaksana memakai metode riset tindakan partisipatif dengan menggabungkan metode ini dengan pelatihan dan bimbingan. Pelaksanaan program menunjukkan hasil yang jelas pada semua parameter evaluasi. Kemampuan karyawan meningkat sekitar 93,2%. Waktu penyelesaian dokumen berkurang rata-rata 58%. Tingkat kesalahan juga turun menjadi 1,2%. Kapasitas layanan bertambah 40%, dan adanya pelanggan baru dari kecamatan lain yang dapat dilayani. Ditemukan bahwa perbaikan kecil ini dengan tetap terfokus pada perangkat lunak perkantoran sehari-hari mampu mempertajam kualitas pelayanan usaha mikro dan memperluas jangkauan pasarnya dalam waktu relatif singkat.

Kegiatan pengabdian ini bertujuan meningkatkan kemampuan bahasa Inggris akademik mahasiswa melalui pelatihan TOEFL di Akademi Kesehatan Universitas 17 Agustus 1945 Semarang. Permasalahan utama adalah rendahnya pemahaman mahasiswa terhadap struktur TOEFL dan strategi pengerjaan soal. Metode yang digunakan meliputi tahap persiapan, pelaksanaan, dan evaluasi dengan pendekatan Communicative Language Teaching (CLT). Sebanyak 54 peserta mengikuti pelatihan yang mencakup listening, structure, dan reading serta evaluasi melalui pre-test dan post-test. Hasil menunjukkan peningkatan signifikan dengan rata-rata skor meningkat dari 457,26 menjadi 527,74. Tingkat kelulusan meningkat dari 66,7% menjadi 88,9%, dan peserta remedial mencapai kelulusan 100%. Hal ini menunjukkan bahwa pelatihan TOEFL berbasis praktik efektif dalam meningkatkan kompetensi bahasa Inggris mahasiswa.

Kenakalan remaja merupakan fenomena sosial yang semakin kompleks dan menjadi tantangan serius dalam kehidupan masyarakat, khususnya di lingkungan panti sosial pelayanan anak. Berbagai bentuk kenakalan remaja seperti pelanggaran tata tertib, pergaulan bebas, penyalahgunaan media digital, hingga tindakan yang berpotensi melanggar hukum menunjukkan pentingnya pembinaan karakter dan kesadaran hukum sejak dini. Kurangnya pemahaman tentang norma hukum, lemahnya kontrol diri, serta pengaruh lingkungan sosial menjadi faktor yang mendorong terjadinya perilaku menyimpang pada remaja. Kegiatan penyuluhan hukum yang dilaksanakan oleh Fakultas Hukum Universitas 17 Agustus (UNTAG) Semarang di Panti Sosial Pelayanan Anak Tawangmangu, Karanganyar bertujuan untuk meningkatkan kesadaran hukum, membangun karakter positif, serta memberikan pemahaman kepada remaja mengenai konsekuensi hukum dari setiap tindakan yang dilakukan. Metode yang digunakan berupa pendekatan edukatif dan partisipatif melalui penyampaian materi, diskusi interaktif, dan simulasi kasus sederhana yang dekat dengan kehidupan remaja. Hasil kegiatan menunjukkan bahwa penyuluhan hukum mampu meningkatkan pemahaman remaja terhadap norma hukum dan sosial, menumbuhkan kesadaran akan pentingnya perilaku disiplin dan tanggung jawab, serta mendorong terbentuknya sikap preventif terhadap tindakan kenakalan. Dengan demikian, penyuluhan hukum menjadi salah satu strategi efektif dalam upaya pencegahan dan penanggulangan kenakalan remaja melalui pembinaan kesadaran hukum dan penguatan karakter sejak usia dini.

Kartika Jala Krida (KJK) in 2026 is one of the practical training courses for AAL Cadets Level III of the corps, Sailors, Engineering, Electronics, and Supply. KJK is implemented based on the AAL Cadet Education Implementation Program and Instructions for the implementation of AAL Cadet Practical Training. KJK aims to provide experience in large-circle sailing and astronomical navigation for Sailor Corps Cadets, as well as practicing all basic professional lessons taught at AAL for both sailor and non-sailor Cadets. In addition, Lattek KJK is also a means of naval diplomacy and promotion of Indonesian culture to the countries visited. The KJK voyage uses KRI Bima Suci with a sailing route of Surabaya - Jakarta - Belawan - Sri Lanka - Singapore - Vietnam - China - South Korea - Russia - Japan - Philippines - Bitung, and back to Surabaya. The total distance to be sailed reaches 16,877 nautical miles (NM) for 124 days, using KRI Bima Suci. The 2026 KJK was attended by 79 AAL cadets and 52 cadets from friendly countries in the ASEAN Plus Cadet Sail (APCS) program delegation, consisting of 9 ASEAN member countries: Brunei Darussalam, Malaysia, Vietnam, Laos, Cambodia, the Philippines, Singapore, Thailand, Timor Leste, and 17 ASEAN Partner Countries consisting of Australia, China, India, Japan, South Korea, Egypt, France, Italy, UAE, Pakistan, Bangladesh, Iran, Kenya, Seychelles, Sri Lanka, the Netherlands, and Canada. A total of 131 participants. Departing Thursday, March 26, 2026, from AAL and arriving at stage 6 in China until May 28, 2026.

Penggunaan obat yang kurang tepat selama ibadah puasa masih menjadi permasalahan di masyarakat akibat keterbatasan pemahaman mengenai penyesuaian jadwal minum obat. Desa Banjarwati yang terletak di Kecamatan Paciran merupakan wilayah yang masih memerlukan peningkatan edukasi kesehatan, khususnya terkait penggunaan obat saat berpuasa. Kegiatan dilaksanakan pada tanggal 30 Januari 2026 di Apotek Tiara Farma, Desa Banjarwati, Kecamatan Paciran, Kabupaten Lamongan. Metode yang digunakan berupa penyuluhan secara langsung melalui presentasi interaktif, diskusi, serta penggunaan media edukasi berupa leaflet dan poster. Evaluasi dilakukan menggunakan pretest dan posttest untuk mengukur peningkatan pengetahuan peserta. Hasil menunjukkan peningkatan rata-rata nilai pengetahuan dari 72,94 sebelum penyuluhan menjadi 92,94 setelah penyuluhan, dan analisis statistik menunjukkan nilai signifikansi p < 0,001 yang menandakan adanya perbedaan bermakna.

This study is motivated by the importance of preserving local wisdom amid the flow of modernization that influences community life, particularly in the tradition of Ramadan Sahur Patrol in Kademangan Village, Pagelaran District, Malang Regency. This research aims to describe the implementation of the sahur patrol, identify the local wisdom values embedded within it, and analyze community responses to the tradition. The method used is qualitative with a cultural anthropology approach and a descriptive research design. Data were collected through interviews and documentation involving purposively selected informants, including community leaders, patrol participants, and local government officials. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The results show that the sahur patrol is carried out in a structured manner by utilizing traditional musical instruments, involving cross-generational participation, and being integrated with the community’s religious activities. This tradition contains religious, social, educational, cultural, mutual cooperation, togetherness, and responsibility values. In addition, the community shows a highly positive response through active participation and support for the sustainability of the tradition. The implications of this study emphasize that the sahur patrol plays an important role as a medium for cultural preservation, strengthening social solidarity, and forming collective identity and character within the community.

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa STIEPARI Semarang asal Nias. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan dari 100 responden yang dipilih melalui teknik simple random sampling dari populasi 134 mahasiswa aktif asal Nias menggunakan rumus Slovin. Pengumpulan data dilakukan selama periode Januari hingga Februari 2026 melalui kuesioner terstruktur berskala Likert dan dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan berpengaruh positif dan signifikan, sedangkan gaya hidup berpengaruh negatif dan signifikan terhadap pengelolaan keuangan. Secara simultan, kedua variabel berpengaruh signifikan dan koefisien determinasi (R²) sebesar 0,582, yang menunjukkan bahwa 58,2% variasi pengelolaan keuangan mahasiswa dapat dijelaskan oleh literasi keuangan dan gaya hidup. Temuan ini mengimplikasikan pentingnya penguatan literasi finansial yang diimbangi dengan pembentukan lingkungan yang mendukung gaya hidup produktif bagi mahasiswa perantau.

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.

The digital era has fundamentally transformed the market landscape, requiring e-commerce platforms to understand the determinants of consumer behavior. This study aims to analyze the role of E-commerce Trust as a mediating variable in the relationship between Perceived Ease of Use, Perceived Usefulness, and Perceived Enjoyment on Purchase Intention. Using a quantitative approach, data was collected from 326 active users of the Lazada platform in Central Java. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results show that the three main factors ease, usefulness, and enjoyment have a positive and significant influence on Brand Trust and consumer Purchase Intention directly. Furthermore, it was found that E-commerce Trust acts as a crucial mediator that strengthens Purchase Intention through positive user experience. Theoretically, this study strengthens the Technology Acceptance Model (TAM) framework and the context of Cross-Border E-commerce (CBEC) in the digital retail industry. Practically, these findings emphasize the importance of optimizing platform features to enhance transaction convenience and security and build long-term loyalty. The research's implications suggest that platform managers should focus on both aesthetics and functionality to create a credible and enjoyable digital shopping ecosystem for consumers in developing regions.

Education is a fundamental element in an individual's life that aims to optimize human potential across cognitive, affective, and psychomotor domains. This research is motivated by the importance of students' ability to manage their study time effectively to support optimal learning outcomes. The purpose of this study is to describe and compare students' study time management based on gender. This study used a descriptive comparative method, with a sample of several eighth-grade students at Islamic Boarding School X. Data were collected using a Likert scale instrument, then analyzed using descriptive techniques and an independent-samples t-test using the (Jeffreys’s Amazing Statistics Program) JASP application. The results indicate that several students are able to manage their study time well. Furthermore, no significant differences were found between male and female students in managing their study time. These findings indicate that the ability to manage study time is relatively even and is not influenced by gender.

Academic stress is a condition of psychological strain that arises when academic demands are perceived to exceed an individual’s capacity to cope. In this context, university students frequently use entertainment related to public figures as an emotion-focused coping strategy, one of which is celebrity worship. This study aimed to describe the level of academic stress among students who engage in celebrity worship. A descriptive quantitative design was employed, with purposive sampling of 230 active university students aged 18–25 years. Data were collected using the Perception of Academic Stress Scale (PASS) and the Celebrity Attitude Scale (CAS). The results indicated that the respondents’ mean academic stress score was relatively high (M = 46.05; SD = 8.38), and the level of celebrity worship was also relatively high (M = 86.10; SD = 15.89). Categorization showed that most students were in the moderate academic stress category (47.0%), followed by high (30.0%) and low (23.0%). For celebrity worship, most respondents were categorized as moderate (49.6%), followed by high (29.6%) and low (20.9%). Crosstab analysis suggested an increasing proportion of high academic stress as celebrity worship levels increased; notably, the high celebrity worship category was dominated by high academic stress (67.6%). Group difference testing also revealed significant differences in academic stress by gender (p < 0.05), with female students tending to report higher stress levels. These findings indicate that celebrity worship may serve as an emotion-focused coping mechanism, yet it may also become a source of distraction when the attachment is excessive. The implications highlight the importance of fostering adaptive coping strategies and time management skills among students to manage academic stress more effectively.