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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

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.

The objective of this study is to determine the influence of teacher teaching style on student learning motivation in Islamic Religious Education at SMP Muhammadiyah 1 Wonosobo. The approach used in this study is a quantitative approach with a causal associative method. Data collection was conducted through the distribution of questionnaires to 144 respondents selected using probability sampling technique. Data were collected using questionnaires for the learning motivation variable and the teaching style variable. The technique analysis applied in this study is a simple linear regression analysis with the help of SPSS program. The results of this study indicated the the teacher teaching style has a significant and positive influence on student learning motivation in Islamic Religious Education subjects at SMP Muhammadiyah 1 Wonosobo. This result was proven by the results of the T-test which showed that the significance value of the regression model of this study is greater than the significance level value. Based on these results, it is suggested for Islamic Religious Education teachers at SMP Muhammadiyah 1 Wonosobo to apply adaptive and innovatice teaching style to maintain and increase student learning motivation.

Sufism as a spiritual approach has a great potential to prevent mental health problems among Generation Z students at UIN Walisongo Semarang. This is because Sufism focuses on inner balance, self-awareness, and strengthening spiritual values that can be a source of psychological resilience. This study aims to investigate how Sufism practices such as dhikr, self-reflection, and spiritual guidance can help prevent mental health problems, such as stress, anxiety, and loneliness among Generation Z students. The method used in this study is a qualitative study with a phenomenological design. Data were obtained from in-depth interviews with students, observations of religious activities on campus, and focus group discussions, then analyzed thematically. Interviews were conducted with three students: Wilda Ismatus Sarifah (Faculty of Tarbiyah and Teacher Training), Sinta Wahdatul Khusna (Faculty of Tarbiyah of Social and Political Sciences), and Umi Fathonah (Faculty of Tarbiyah and Teacher Training). The study found that regular Sufism practice guided by experienced individuals helped students feel more meaningful, more socially connected, and develop coping strategies. This was associated with reduced symptoms of stress and anxiety, as well as improved well-being. The study recommends integrating Sufism-based spiritual programs into campus counseling services and character development activities. It also recommends training spiritual mentors and fostering collaboration between student welfare units and religious institutions on campus to support the mental health of young people.

The development of the internet and social media has encouraged e-commerce companies to utilize digital platforms as a marketing tool, one of which is Shopee through TikTok social media. The high frequency of digital advertising is thought to influence consumer attitudes, especially among Generation Z as active TikTok users. To determine the impact of Shopee's digital advertising frequency on consumer attitudes using promotions as a mediating variable on Generation Z TikTok social media users in Tasikmalaya, this study employed quantitative, descriptive, and verification techniques. A total of 100 respondents were sampled using purposive sampling techniques. An online questionnaire with a Likert scale of 1 to 5 was used to collect research data. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS 4. The results showed that advertising frequency significantly and positively influenced consumer attitudes and promotions. In addition, promotions can mediate the effect of advertising frequency on consumer attitudes and have a beneficial and significant impact. These results indicate that consumer opinions towards Shopee will be more positive if advertisements are displayed more frequently and supported by appropriate promotions. This study serves as an academic reference and information source for businesses seeking to optimize social media-based digital marketing strategies.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

In the era of the Industrial Revolution 4.0 and Society 5.0, digital technology is developing rapidly. This has prompted the world of education to make major changes in learning methods, including in Islamic Religious Education (PAI). Until now, PAI has used outdated methods. These methods are inadequate to meet the needs of children who are accustomed to technology. Therefore, there is a need for technology integration in the learning process. This study aims to determine how to use E-Learning, Learning Management Systems (LMS), and Artificial Intelligence (AI) in PAI learning. This study also aims to determine the benefits, challenges, and strategies for implementing these technologies. This study used a qualitative approach with a literature review type. Data were obtained from various sources, such as books, scientific articles, journals, and relevant documents. The results show that the use of E-Learning, LMS, and AI can improve the quality of PAI learning. E-Learning makes learning easier and more flexible. LMS helps manage learning more systematically. AI helps make learning more personalized and tailored to students' needs. However, the implementation of these technologies still faces several challenges, such as limited infrastructure and low digital skills of teachers and students. Therefore, a strategy is needed to address these challenges. This strategy includes enhancing digital capabilities, strengthening technological infrastructure, developing innovative learning media, and monitoring the use of technology based on Islamic values. This will ensure optimal integration of technology into Islamic Religious Education learning.

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.

The Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

Street names are a vital public information tool that helps people identify locations, find addresses, and reinforce the identity of a region. The availability of street names also supports the effectiveness of administrative services, community mobility, and emergency service access. Srigonco Village, Bantur District, Malang Regency, still faces a lack of street names, making it difficult for residents and visitors to find specific addresses. Based on this situation, students from the 14th Community Service Program (KKN-T) at Raden Rahmat Islamic University (Unira) Malang implemented a community service program involving mapping and installing street names at several strategic locations in the village. The implementation method included field observation, street name data collection, coordination with village officials, design and production, and installation of the street names. This program aims to improve access to location information, clarify regional identity, and support orderly village administration. The results of the activity indicate that the presence of street names provides tangible benefits to the community, particularly in facilitating address searches, improving environmental order, and helping visitors to identify Srigonco Village more easily and effectively.

This study aims to determine the application of picture media and bingo games in English learning at elementary schools and to improve students’ confidence in learning English. The research was conducted in the sixth grade of Aengbaja Kenek Elementary School in the 2025/2026 academic year with 7 students as the research subjects. The research method used was classroom action research with data collection techniques through observation, interviews, and literature study.The results showed that the use of picture media and bingo games was able to increase students’ motivation, enthusiasm, and ability in learning English. Students became more active in learning new vocabulary, understanding grammar, practicing pronunciation, and improving their speaking and reading skills. In addition, the learning process became more enjoyable, interactive, and less monotonous, so students were more confident in using English. Picture media helped students understand the material visually, while bingo games created an interesting learning atmosphere through learning-by-playing activities. Therefore, the application of picture media and bingo games are effective as a medium for teaching English in elementary schools to improve students’ language skills and learning motivation.

Learning the History of Islamic Culture plays an important role within Malaysia’s education system. Its purpose is to help students develop a strong identity and love for their nation. In this subject, students are not merely taught facts or knowledge about past events; they are also taught moral values, ethics, and a wholesome Islamic worldview. Integrating this subject into the education curriculum aims to provide children with a comprehensive understanding of the development of Islam, both across the Nusantara region and throughout Southeast Asia as a whole. This way, students gain a broad perspective. Furthermore, this subject is designed to foster a love for knowledge in children and to encourage them to uphold Islamic teachings throughout their lives. Its teaching methods are adapted to the changing times, ensuring that the material taught remains relevant to current needs. Through learning the History of Islamic Culture, it is hoped that children will understand the role and contributions of Muslim communities in Southeast Asia, and grow up to be individuals of good character, useful to society, and able to live in harmony with others in accordance with Islamic teachings.

This study discusses the role of Islamic educational philosophy in guiding the transformation of pesantren education in the modern era. Islamic education in Indonesia plays an important role in shaping students’ character, spirituality, and intellectual abilities, with pesantren as one of the oldest institutions that preserve Islamic values. However, the rapid development of globalization and technology requires pesantren to adapt without losing their identity. This research aims to explain how Islamic educational philosophy becomes the foundation for transformation and to identify forms of change that are relevant to current challenges. The study uses a qualitative approach through a literature review, collecting data from journals and other relevant sources. Data are analyzed using content analysis by organizing and comparing findings from different studies. The results show that pesantren transformation occurs through a selective adaptation process, combining traditional values such as moral education, spirituality, and classical learning with modern elements like curriculum integration, interactive learning methods, and digital technology. Some challenges still exist, including limited facilities, unequal access to technology, and the need to improve teacher competence. Islamic educational philosophy helps maintain balance between intellectual, spiritual, and moral aspects so that modernization does not eliminate pesantren identity.

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

Rapid developments in digital technology have had a significant impact on students’ lives, particularly in the use of social media and excessive consumption of digital content. The phenomenon known as Brain rot has become a growing concern because it can affect students’ concentration, learning motivation, and quality of thinking. This study aims to provide education regarding the impact of brain rot on students’ concentration and learning motivation in the digital era. The activities were carried out through counseling methods, interactive discussions, and mentoring for junior high school students. The materials presented included the definition of brain rot, the effects of excessive digital media use, the importance of learning time management, and strategies to improve learning focus. The results of the activity showed that students gained a better understanding of the negative impacts of uncontrolled digital media use. In addition, students began to realize the importance of limiting gadget use and increasing productive learning activities. This educational program also helped raise students’ awareness of the importance of maintaining mental health and cognitive abilities amid the rapid development of digital technology. Through this educational activity, students are expected to use technology wisely so that their concentration and learning motivation can improve optimally. Educational programs regarding brain rot need to be carried out continuously as part of strengthening digital literacy within the school environment.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Hypertension is a condition where blood pressure increases above normal limits as indicated by systolic and diastolic values ​​during examination. In Karanglangit Village, the community's low level of knowledge regarding risk factors, prevention and treatment of hypertension is an obstacle in controlling this disease. This service activity aims to increase public understanding so that they are able to implement efforts to prevent and manage hypertension independently. The method used is direct counseling with the help of presentation media and educational posters. The activity stages include completing a pre-test, providing material about hypertension, an interactive discussion session, and a post-test. The activity was carried out in January 2026 at the Karanglangit Village Hall, Lamongan District, with 26 PKK women participating. The results show an increase in participants' knowledge, marked by an increase in the average score from 76.92% in the pre-test to 100% in the post-test. The paired t-test showed a significant difference before and after the counseling (p<0.001), so that the activity was considered effective in increasing community knowledge. Apart from that, participants also better understand the importance of a healthy lifestyle, regular check-ups, and compliance in maintaining stable blood pressure.