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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.

The Padang State University Community Service Program (KKN) in Jorong Koto Tingga, Nagari Sirukam, Payung Sekaki District, Solok Regency, West Sumatra, implemented a public space revitalization program through the construction of a creative garden based on rice field views. This program was created in response to the lack of representative public spaces and the decline in social interaction between residents due to modernization. Using a participatory approach, the community and youth of the jorong were involved in every stage, from planning, land clearing, to the construction of seating facilities overlooking the expanse of rice fields. As a result, the empty land was successfully transformed into a functional, aesthetic, and locally valuable public space. The high level of community participation demonstrated the success of the approach implemented and fostered a sense of ownership of the park being built. This program is expected to become a model for revitalizing public spaces based on local potential for other rural areas. Although the construction was not fully completed when the KKN program ended, the community and youth of Jorong Koto Tingga are committed to continuing it independently. This program is expected to become a model for revitalizing public spaces based on local potential for other rural areas with similar characteristics.

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

The development of the digital economy has driven increased customer interaction through online chat services, making customer satisfaction a key factor in business success. Response speed and chat service quality are two important aspects in shaping the customer experience, but previous research has tended to examine them separately. This study aims to analyze the influence of online chat services and response speed on customer satisfaction partially and simultaneously. The method used is a qualitative approach with a literature review of 12 scientific articles from 2020–2025 obtained from academic databases such as Google Scholar and SINTA. The analysis technique used is descriptive-critical through the identification, comparison, and synthesis of previous research findings. The results show that online chat services have a positive effect on customer satisfaction, primarily through interaction quality such as information accuracy, ease of use, and problem-solving ability. Response speed has also proven to be an important determinant, where a fast response significantly increases customer satisfaction. However, speed without quality has the potential to decrease satisfaction. The discussion shows that the two variables have a complementary and inseparable relationship. Online chat services function as a medium for interaction, while response speed is a quality attribute that determines the effectiveness of the service. Therefore, the integration of both in one model is the main contribution of this research in filling the literature gap, especially in the context of e-commerce in Indonesia.

This study aims to analyze the structure, meaning, and values ​​of Malay culture in the animated film Upin & Ipin episode "Pesta Pantun", and its implications in learning for junior high school students in Riau. The method used is qualitative with a content analysis approach. The research data in the form of 19 pantuns were collected through listening and note-taking techniques, then analyzed based on the structure (sampiran and content), meaning, and cultural values. The results show that advice pantuns have a complete structure and function to convey moral values, humorous pantuns are flexible as a medium of entertainment, and riddle pantuns are relatively consistent and function to develop critical thinking skills. In terms of meaning, pantuns contain explicit and implicit messages that reflect the values ​​of politeness, togetherness, intelligence, and respect for Malay traditions. The implications of this study indicate that the use of animation media in pantun learning can increase student engagement and understanding contextually, so it is relevant to be applied to junior high school students in Riau.

This study is motivated by the dynamic changes in digital consumer behavior in e-commerce, particularly in the purchase of electronic products through the Tokopedia platform. The study aims to analyze and synthesize the influence of online reviews and product ratings on purchase decisions using a systematic literature review approach. The method involves a comprehensive examination of global and local scientific literature, with a focus on peer-reviewed journals and empirical studies published between 2021 and 2026. The findings indicate that online reviews and product ratings are capable of reducing consumer uncertainty as well as the functional risks associated with electronic products. Empirical evidence over the past decade suggests that high ratings can build initial confidence in brand quality, while detailed reviews provide crucial technical validation for potential buyers. Overall, these two indicators work synergistically to strengthen consumer trust and serve as key determinants in the final stage of the purchasing decision. The implications suggest that e-commerce platforms and sellers need to prioritize the management of user-generated content and maintain transparency in reputation to remain competitive in a market increasingly reliant on the credibility of online information.

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.

This study examines eschatology within the framework of Catholic faith as a reflection of faith and hope of salvation, not merely as a depiction of the end times. The background highlights the need to avoid reducing eschatology to a sole event of judgment day, by emphasizing the close relationship between eschatology, Christology, and soteriology, as well as the role of faith in the daily life of Catholic believers. The aim of the study is to articulate eschatology as an integrative framework that connects faith, hope, love, sacraments, liturgy, and inculturation in the Church’s praxis, and to consolidate the active participation of the faithful in the Kingdom of God, which has been initiated but not yet completed. The research method is descriptive-analytical literature review, comparing the views of experts, the Church Magisterium, and contemporary liturgical and theological documents to construct a comprehensive theoretical framework. The main findings indicate that Catholic eschatology functions as a moral and spiritual engine: (1) it integrates the “already and not yet” in the experience of faith; (2) it links eschatological hope with the actions of love, justice, and social liberation; (3) it bridges private faith with sacramental practice and inculturation. Theological and pastoral implications include strengthening faith formation, participation in liturgy, and an imaginative response to present-day social and environmental challenges. This narrative affirms a living, inclusive, and relevant eschatology for the Church’s life of faith in the contemporary era.

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.

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

This research is motivated by the increasing role of Artificial Intelligence (AI) in organizational transformation and the crucial function of leadership in ensuring its successful implementation. The primary objective of this study is to analyze the relationship between leadership, AI integration, and organizational performance, as well as to identify various challenges and supporting factors in the process. This study employs a systematic literature review (SLR) method by examining 30 relevant, reputable scientific articles from the Scopus and Google Scholar databases within the 2020–2026 timeframe through selection, evaluation, and thematic synthesis processes. The results indicate that AI integration significantly contributes to improving operational efficiency, data-driven decision-making quality, and organizational innovation. However, this success heavily depends on the role of adaptive, transformational, and digitally-oriented leadership capable of steering the technological vision. Conversely, major challenges were identified, such as employee resistance, limited digital competencies, and ethical issues surrounding data privacy. This study contributes to strengthening the conceptual understanding of leadership's role as a bridge between technology and organizational performance, while offering practical implications for management in designing effective, inclusive, and sustainable digital transformation strategies.

The advancement of digital technology has significantly transformed organizational decision-making, particularly in modern leadership contexts that demand rapid and data-driven responses. Artificial Intelligence(AI) has emerged as a strategic technology capable of enhancing accuracy, speed, and effectiveness in decision-making through comprehensive data analysis. This study aims to analyze the role of AI in supporting leadership decision-making and its implications for organizational effectiveness using a narrative literature review approach. Secondary data comprising peer-reviewed national and international journal articles were analyzed to identify patterns, themes, and interactions between AI, leadership, and decision-making processes. The findings indicate that AI functions not only as a data analysis tool but also as a strategic element that strengthens leaders’ capabilities in evidence-based decision-making, improves team coordination, and optimizes organizational processes. Thematic synthesis identified three main domains analytics and predictive capabilities, leadership strategies, and implementation challenges that form the basis for integrating AI into managerial practice. This study contributes theoretically by expanding the digital leadership and technology-based decision-making framework and practically by providing guidance for organizations to optimize AI utilization to enhance decision quality and efficiency. The research also offers directions for future empirical studies to explore AI-leadership interactions across various organizational sectors, supporting more adaptive, effective, and data-driven decision-making in the digital era.

University libraries play a strategic role in supporting academic learning and research. This study aims to evaluate user perceptions of library service management at UIN Madura, focusing on five key dimensions: clarity of service information, effectiveness of staff coordination, organizational structure support, simplicity of service procedures, and consistency of orientation for new users. The study used a quantitative approach with a survey method. Data were collected through an online Google Form-based questionnaire distributed to active UIN Madura students from various study programs, resulting in 21 valid respondents from diverse academic backgrounds. Data analysis was conducted descriptively using frequency distribution and percentages. The results indicate that user perceptions of library governance are generally quite positive. The majority of respondents gave good ratings to the clarity of service information (85.7% agreed or strongly agreed), the effectiveness of staff coordination (81%), and the organizational structure support (90.5%). However, the new user orientation dimension received the lowest rating, with 23.8% of respondents disagreeing or strongly disagreeing. These findings indicate the need for a more systematic and sustainable strengthening of the library orientation program. Overall, the service management and governance of the UIN Madura library were assessed as quite good. However, improvements are still needed in the aspects of socialization and guidance for new users so that this university library service can function optimally in supporting the academic community.

This research is motivated by the reality of ethnic and cultural diversity in congregation life which reflects the dynamics of a multicultural society, where differences in cultural identity have the potential to cause social friction if not managed wisely. This research uses a descriptive qualitative approach with normative studies, with data collection techniques through interviews, observations, and documentation of informants consisting of pastors, congregation councils, and presbyters. The theory used is Ralph Linton's role theory which explains how individuals carry out social functions according to their status in society. The results of the study indicate that the life of the GMIT Sion Oepura congregation is characterized by multicultural dynamics as seen from the diversity of ethnicities such as Timor, Rote, Sabu, Flores, and Alor which not only enriches church life through cultural expressions in worship and church activities, but also gives rise to symbolic friction between ethnic groups, such as the tendency for the dominance of certain cultural symbols and the emergence of group ego attitudes in several worship activities, for example in the celebration of Language and Culture Month. In this situation, religious leaders play a role as leaders who embrace diversity, mediators in managing potential conflicts, and social and moral role models for the congregation through sermons, pastoral guidance, and various service activities that involve the entire congregation without differentiating cultural backgrounds. Despite the existence of cultural differences and the tendency for certain symbolic dominance, religious leaders are able to manage this diversity normatively so that it does not develop into open conflict. This study concludes that the role of religious leaders is very important in strengthening social solidarity and maintaining harmony in multicultural congregations.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

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.

A mid the growing complexity of contemporary education, the challenge of integrating intellectual achievement with moral and spiritual development has become increasingly urgent. This study examines educational strategies in the Qur’an through the perspective of tafsir tarbawi, focusing on four core approaches: exemplary conduct, advice, dialogue, and storytelling. The research aims to explore how the Qur’an presents pedagogical methods that not only convey knowledge but also shape character and internalize values in learners. Employing a qualitative library research design with thematic and tafsir tarbawi approaches, this study analyzes relevant Qur’anic verses and supporting scholarly literature. The findings reveal that the Qur’an offers a holistic and dynamic model of education in which exemplary conduct functions as a behavioral model, advice serves as a means of value internalization, dialogue promotes reflective and critical thinking, and storytelling strengthens moral awareness through narrative experience. These strategies are interconnected and operate across cognitive, affective, and behavioral domains. The study concludes that Qur’anic educational strategies remain highly relevant for contemporary Islamic education, particularly in strengthening character formation, reflective learning, and the integration of values in educational practice.

This study examines the role of spiritual intelligence in shaping students’ understanding of happiness in the digital era from an Islamic psychology perspective. Employing a qualitative phenomenological approach, the research involves university students who actively engage with social media. Data were collected through in-depth interviews, observations, and documentation, and analyzed using thematic analysis. The findings reveal a significant shift in the meaning of happiness, from a substantive and intrinsic concept to a more symbolic and externally driven construct influenced by digital culture and online validation. Nevertheless, spiritual intelligence functions as a reflective and stabilizing mechanism, enabling students to reinterpret happiness as a deeper, more meaningful inner state. From the perspective of Islamic psychology, true happiness (sa’adah) is grounded in closeness to God and the internalization of spiritual values in daily life. This study underscores the importance of spiritual intelligence in addressing psychological challenges in the digital age and fostering a more balanced and authentic sense of well-being among students.