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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.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

Amid the accelerating rhythm of digital culture, academic competition, and the changing patterns of student life in higher education, the formation of Muslim student character has become an increasingly urgent concern. A campus mosque can no longer be viewed merely as a place of worship; it must also be understood as a strategic nonformal Islamic educational space that nurtures spirituality, morality, social awareness, and student identity in a more contextual way. This study aims to analyze the role of the campus mosque as a space for shaping Muslim student character through the Islamic mentoring program at Masjid Syamsul Ulum, Telkom University. This research employs a descriptive qualitative approach based on document study and thematic analysis of scholarly articles, mentoring program documents, and relevant works on campus mosques, religious moderation, and student character education. The findings show that the mentoring program at Masjid Syamsul Ulum is systematically designed through a clear structure, curriculum, methods, evaluation tools, and mentor regeneration, all of which are integrated with the institutional values of Harmony, Excellence, and Integrity. Socioculturally, the program functions not only as a medium for religious instruction but also as a process of value internalization, habituation of religious practice, strengthening of moderation, and construction of Muslim student identity within a technology-oriented university environment. This study proposes a conceptual understanding that the campus mosque can serve as a strategic space for shaping Muslim students who are religious, moderate, collaborative, and adaptive in the digital era.

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

Analysis of the business situation experienced by PT Spectrum Lintas Service indicates that the achievement of success in obtaining large-scale project contracts is greatly influenced by the technical image and confidence given by clients. This study aims to investigate the impact of Improving Technical Qualifications, Customer Relationship Management, and Procedural Governance Quality on the Achievement of Competitive Advantage at PT Spectrum Lintas Service. The study population consisted of a total of 141 customers. The data analysis approach used was the SPSS tool to test the research hypothesis through t-test and F-test. The results of the F-test showed a significance probability value of 0.000 smaller than 0.05. Based on the findings, it can be concluded that improving technical qualifications, customer relationship management, and procedural governance quality significantly contribute to the competitive advantage of PT. Spectrum Lintas Service. Improving technical qualifications has a negative but not substantial impact on competitive advantage, with a significance value of 0.110 greater than 0.05. Customer relationship management has an impact on competitive advantage with a significance value of 0.00, which is smaller than 0.05. The quality of the procedural system has a significant influence on competitive advantage.

This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.

This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.

Perkembangan teknologi mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mulai menerapkan pencatatan keuangan berbasis digital. Namun, masih terdapat pelaku UMKM yang mengalami kesulitan dalam melakukan pengelolaan keuangan usaha secara terstruktur. Permasalahan tersebut ditemukan pada UMKM Ubi Cilembu Madu Oven Lumintu dan Warung Madura Sembako Amanda di wilayah Condongcatur yang masih menggunakan pencatatan manual dalam kegiatan usahanya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam melakukan pencatatan keuangan berbasis digital menggunakan Microsoft Excel dan aplikasi BukuWarung. Metode pelaksanaan kegiatan dilakukan melalui observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Kegiatan dilaksanakan pada tanggal 17 April 2026, 5 Mei 2026, dan 20 Mei 2026. Hasil kegiatan menunjukkan bahwa pelaku UMKM mulai memahami pentingnya pencatatan keuangan usaha secara teratur serta mampu mencatat pemasukan dan pengeluaran usaha menggunakan Microsoft Excel dan aplikasi BukuWarung. Penggunaan Microsoft Excel membantu UMKM Ubi Cilembu dalam melakukan pencatatan keuangan sederhana secara lebih rapi, sedangkan aplikasi BukuWarung membantu Warung Madura dalam mengelola transaksi usaha dan pencatatan hutang pelanggan secara lebih praktis. Kegiatan ini membantu pelaku UMKM dalam melakukan pencatatan keuangan usaha secara lebih teratur dan mudah dipahami.

This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.

This study aims to improve student learning outcomes in Natural and Social Sciences (IPAS), specifically on the topic of changes in the state of matter, by implementing the Project Based Learning (PjBL) model in Grade IV of SD GP Berea Tondano. The research followed a cyclical procedure consisting of planning, implementation, observation, and reflection. This study employed a classroom action research design and was conducted during the odd semester of the 2025/2026 academic year. Data were collected through observation, testing, and documentation techniques, with 15 fourth-grade students serving as the research subjects. The findings revealed significant improvements across teacher activity, student activity, and learning completeness. Teacher performance in managing instruction improved notably, with an average observation score of 73 (good) in Cycle I, rising to 93 (excellent) in Cycle II. Student engagement in the learning process likewise increased, from an average of 68.26 (good) in Cycle I to 86.53 (excellent) in Cycle II. Student learning completeness also showed marked progress, with the average score reaching 46.77 (satisfactory) in Cycle I and advancing to 100 (excellent) in Cycle II. These results demonstrate that the implementation of the Project Based Learning (PjBL) model is effective in enhancing both student creativity and learning outcomes on the topic of changes in the state of matter.

This study aimed to develop a flipbook-based multimedia teaching material for the Tennis Learning course. The research employed a Research and Development (R&D) approach using the ADDIE model as the development framework, which consists of five stages: (1) Analysis, (2) Design, (3) Development, (4) Implementation, and (5) Evaluation. The research subjects included students of the Physical Education, Health, and Recreation Study Program, Faculty of Sports and Health, Universitas Pendidikan Ganesha, as well as subject matter experts, instructional design experts, instructional media experts, and field practitioners. The product was evaluated through individual trials (3 students), small group trials (7 students), and large group trials (21 fourth-semester students). The validation results indicated feasibility percentages of 96% from the subject matter expert, 97% from the instructional design expert, 100% from the instructional media expert, and 97% from the field practitioner. Meanwhile, student trial results showed feasibility percentages of 97% in the individual trial, 96% in the small group trial, and 97% in the large group trial. Therefore, the flipbook-based multimedia teaching material on officiating in the Tennis Learning course was categorized as excellent and highly feasible for use as a supporting instructional resource in both classroom and field learning activities.

Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.

Service quality is a crucial factor in improving public trust and satisfaction toward village economic institutions, including village cooperatives. The Merah Putih Village Cooperative in Mulya Sari Village still faces several service-related challenges, such as limited understanding of service excellence principles among employees, unstandardized service procedures, and inadequate communication and administrative skills. This study aims to improve employee service quality through service excellence training to enhance professionalism and service effectiveness at the cooperative. The method used is a descriptive qualitative approach involving observation, interviews, training sessions, service simulations, and direct field assistance. The training focused on service excellence concepts, service ethics, effective communication, implementation of standard operating procedures (SOPs), and administrative management. The results indicate an improvement in employees’ understanding and behavior, reflected in more polite, responsive, and professional service delivery to cooperative members. In addition, administrative management became more organized, contributing to faster and more efficient services. This activity demonstrates that service quality training has a positive impact on improving cooperative service performance. The implications of this study suggest that continuous service training can foster a sustainable service-oriented culture and enhance member satisfaction, thereby strengthening the institutional capacity of village cooperatives

This Community Service Program (PKM) aims to improve the quality of youth and strengthen the role of families in youth development through structured socialization and training programs in Parangloe District, Gowa Regency, South Sulawesi. The formation of an excellent generation requires active and synergistic roles among youth, families, and the social environment. Families hold a strategic position as the primary space for character formation, while youth need proper guidance to develop their potential optimally and responsibly. The program was implemented through a series of socialization activities, seminars, interactive discussions, and training sessions involving youth, families, community leaders, sub-district government officials, and facilitators from educational institutions. Through a collaborative socialization and training approach, the activities successfully enhanced participants’ understanding of the importance of effective communication, positive parenting, and the strengthening of character values within family life. The results indicate increased participant knowledge regarding the roles of youth and families, the establishment of supportive collaboration, and the growth of commitment to creating a conducive environment for youth development. This program represents an important step in preparing a generation in Parangloe District that is strong in character, adaptive, competitive, and capable of contributing positively to future community development.

This Community Service Program (PkM) aims to enhance character, life skills, and family capacity in supporting youth development in Parangloe District, Gowa Regency, South Sulawesi. The family entrepreneurship training activity was conducted through an educational approach, skills training, family workshops, and structured mentoring by involving youth as agents of change. Implementation methods included material presentations on the dangers of drugs, socialization of youth-family collaboration, exposition of entrepreneurship concepts, and hands-on practice in making handicrafts (mini brooches from felt fabric). The activity results demonstrated increased knowledge and understanding among youth regarding positive character values such as discipline, responsibility, and effective communication. Skills training had a significant impact on youth abilities in critical thinking, collaboration, and creativity development. Family empowerment through parenting pattern workshops yielded positive outcomes in parent-child relationships. This program is expected to serve as a model for human resource development at the local level and can be replicated in other regions to create a young generation with excellent character and competitive edge.

The goal of this community service program (PkM) at SMA Negeri 11 Samarinda is to increase students' enthusiasm for reading by providing them with e-books that are based on QR codes. Students' lack of enthusiasm for reading and resources for reading led to the program's inception. E-books with QR codes embedded were presented as a workable approach to digital literacy that caters to the needs of students who were born into the digital age. Several steps were involved in the process, such as determining requirements, creating an e-book, creating QR codes, installing them at key school locations, and finally, monitoring and evaluating the results. Observations and questionnaires were given to 200 students as part of the assessment. Students' interest in and ability to access literature were both enhanced by the usage of QR Codes, according to the findings. In a survey, 82% of people said QR Codes were simple to use, and 85% said they were more motivated to read after using them. In terms of reading frequency, 76% of students saw an improvement, and 72% said they could understand what they read better.With an overall mean score of 4.35 (categorized as excellent), the digital literacy program proved to be effective and positively received. Overall, the implementation of QR Code–based e-books successfully strengthened digital literacy practices and created a more engaging, flexible, and sustainable reading experience, offering a model for digital literacy initiatives in other schools.

Social media has become the primary platform for students to express themselves and build their professional reputation. However, many students have not yet fully utilized social media to support their careers and academic image. This community service activity aims to enhance the understanding and skills of students at the University of Makassar (UNM) in building a strong personal brand through social media. The implementation method includes socialization, training, and direct mentoring for students at the Faculty of Economics and Business, UNM. The evaluation was conducted using pre-tests and post-tests to measure the improvement in knowledge and skills of the participants. The results show a significant increase in students' understanding, with the average score improving from a moderate level to an excellent level. Moreover, the majority of participants have begun to apply personal branding content strategies on their social media platforms. This training has been effective in raising students' awareness of the importance of building a professional image in the digital world. With a better understanding of personal branding, students are expected to leverage social media positively to strengthen their professional reputation and open up career opportunities in the future.

Social media has become the primary platform for students to express themselves and build their professional reputation. However, many students have not yet fully utilized social media to support their careers and academic image. This community service activity aims to enhance the understanding and skills of students at the University of Makassar (UNM) in building a strong personal brand through social media. The implementation method includes socialization, training, and direct mentoring for students at the Faculty of Economics and Business, UNM. The evaluation was conducted using pre-tests and post-tests to measure the improvement in knowledge and skills of the participants. The results show a significant increase in students' understanding, with the average score improving from a moderate level to an excellent level. Moreover, the majority of participants have begun to apply personal branding content strategies on their social media platforms. This training has been effective in raising students' awareness of the importance of building a professional image in the digital world. With a better understanding of personal branding, students are expected to leverage social media positively to strengthen their professional reputation and open up career opportunities in the future.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.