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The synchronization of physical and juridical land data is a fundamental prerequisite for ensuring legal certainty in every land rights transfer process. Discrepancies between physical field conditions and juridical documents frequently trigger land disputes that impede the performance of Notary/PPAT offices. This community service article reports on a Field Practice (PPL) activity conducted at the Office of Notary/PPAT in Jember Regency during January–February 2026. The primary objective was to provide technical assistance in accelerating physical-juridical data synchronization to guarantee the validity of issued deeds. The method employed was participatory observation, in which students were directly engaged in the partner's workflow. Assistance activities covered document inspection, file digitization, coordination with BPN and tax authorities, and factual field verification. Results indicate that PPL student assistance measurably accelerated the office's administrative workflow, enhanced data validation accuracy, and confirmed conformity between the physical condition of rice-field land and the certificate documents.

The Financial Services Authority (OJK) is responsible for overseeing Indonesia's capital market, and this paper outlines its functions and powers. In order to promote financial system stability, safeguard the public interest, and boost the financial services industry's competitiveness, the OJK was founded to develop an integrated regulatory and supervisory structure. The OJK's responsibilities encompass policy formulation, business license issuance, oversight, inspection, law enforcement, and administrative penalties for infractions. Even though Indonesia's capital market has grown quickly, it still faces substantial obstacles like illicit investment and large losses from scandals and market manipulation, which emphasize the need for robust and independent oversight.

Household waste management is a significant challenge in creating clean, healthy, and sustainable residential areas. Dependence on manual monitoring methods often leads to delays in waste collection, waste pile-ups, and operational inefficiencies. This community service program implements a Smart Trash Monitoring Sistem (STMS) based on the Internet of Things (IoT) in Graha Panyindangan Estate, Indramayu. The system utilizes ultrasonic sensors and ESP32 to detect waste levels and sends real-time data to a dashboard accessible by residents and cleaning staff. The results of implementing STMS show improved efficiency in waste management, with waste collection being carried out on time based on accurate, real-time data. This system also reduces the need for manual inspections and encourages responsible waste management behavior among residents. In addition to technical benefits, there have been social changes, such as increased environmental awareness and the formation of new social norms within the community. The involvement of local leaders in supporting the system’s sustainability further strengthens the implementation of the smart living concept, resulting in a cleaner, healthier, and more sustainable residential environment in the long term.

Household waste management is a significant challenge in creating clean, healthy, and sustainable residential areas. Dependence on manual monitoring methods often leads to delays in waste collection, waste pile-ups, and operational inefficiencies. This community service program implements a Smart Trash Monitoring Sistem (STMS) based on the Internet of Things (IoT) in Graha Panyindangan Estate, Indramayu. The system utilizes ultrasonic sensors and ESP32 to detect waste levels and sends real-time data to a dashboard accessible by residents and cleaning staff. The results of implementing STMS show improved efficiency in waste management, with waste collection being carried out on time based on accurate, real-time data. This system also reduces the need for manual inspections and encourages responsible waste management behavior among residents. In addition to technical benefits, there have been social changes, such as increased environmental awareness and the formation of new social norms within the community. The involvement of local leaders in supporting the system’s sustainability further strengthens the implementation of the smart living concept, resulting in a cleaner, healthier, and more sustainable residential environment in the long term.

Household waste management remains a critical challenge in creating clean and sustainable residential environments. Manual monitoring methods often lead to delayed waste collection, overflowing bins, and operational inefficiency. This community engagement program implements an Internet of Things (IoT)-based Smart Trash Monitoring SIstem (STMS) at Graha Panyindangan Estate, Indramayu. The sIstem utilizes ultrasonic sensors and ESP32 microcontrollers to detect the fill level of household waste containers and transmit data in real time to a user-accessible dashboard. The results demonstrate that the STMS provides accurate waste-level information, reduces manual inspections, enhances collection efficiency, and fosters data-driven behavior among residents. Social changes also emerged, including improved environmental awareness, new social norms, and the emergence of local leaders supporting sIstem sustainability. This program contributes to the realization of smart living in modern residential communities, ensuring better waste management, cleaner environments, and more sustainable practices for future generations. It also provides valuable insights into the role of technology in addressing environmental issues at the community level.

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.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

In recent years, Micro, Small, and Medium Enterprises (MSMEs) have increasingly positioned themselves as one of the main pillars of the Indonesian economy, contributing significantly to employment opportunities, income distribution, and economic resilience. In the local context, Cifest Cikarang Selatan represents a dynamic marketplace where various MSMEs operate and directly interact with consumers. An interesting phenomenon emerges during holiday periods, when consumer behavior shows significant changes, especially in terms of purchasing methods and preferences between online and offline channels. This study aims to explore the transformation of consumer behavior, focusing on the comparative analysis of online and offline purchases, and to evaluate its broader implications for the sustainability and competitiveness of MSMEs operating at Cifest. The research adopts a descriptive and analytical approach, using both recent statistical data and supporting literature to provide a comprehensive understanding of the digital era’s influence on shopping patterns. The findings reveal that online purchases continue to grow rapidly due to convenience, wider product access, and promotional offers that attract customers. However, offline purchases remain relevant, particularly for consumers who value direct product inspection, immediate ownership, and social interaction within traditional marketplaces. For MSMEs, this shift presents both challenges and opportunities. Those that rely solely on conventional offline strategies risk losing competitiveness, while those able to integrate digital platforms with traditional sales methods demonstrate greater adaptability and potential for growth. Overall, this study concludes that the sustainability of MSMEs in Cifest Cikarang Selatan depends largely on their ability to embrace digital transformation without neglecting the strengths of offline interactions. By leveraging both channels strategically, MSMEs can not only survive but also thrive in the increasingly competitive market landscape shaped by evolving consumer behavior.

This community service project aims to improve the quality of street lighting around the Waringin Tunggal Studio, located in Soneyan Village, Pati Regency. As part of efforts to improve community comfort and safety, this project focuses on addressing the issue of inadequate lighting that can impact community activities, particularly at night. Inadequate lighting around the studio creates discomfort and reduces the sense of security for both studio users and the local community. The project began with a thorough inspection of the lighting conditions around the studio. The next step was to design technical solutions to improve the existing lighting system, including increasing the number of lamps and using more efficient types of lamps in terms of energy consumption and light distribution. Furthermore, good collaboration with village officials and other relevant parties was crucial for the smooth implementation of this project. The improvement process was carried out with a focus on energy efficiency and durability, ensuring long-term benefits. The results of this project showed a significant improvement in the quality and coverage of lighting around the Waringin Tunggal Studio. This improvement not only increased comfort but also increased the sense of security for studio visitors and the surrounding community. Access to the studio at night has become easier and safer, positively impacting the arts and cultural activities held there. A post-event evaluation showed increased community participation in the studio's evening events. This success demonstrates that improved lighting can encourage community participation in community activities. Going forward, it is hoped that this activity can be enhanced by utilizing renewable energy, such as solar power, to ensure optimal lighting even during power outages, thus ensuring the desirability of this activity in the future.

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.

This research investigates the implementation of stock opname procedures in the General Affair warehouse at PT Bernofarm Pharmaceutical Company, a major pharmaceutical manufacturer. The study responds to the problem of discrepancies in inventory data, which can disrupt operations due to inaccurate recording or delays in documentation. The objective is to analyze the effectiveness and structure of stock opname procedures in controlling non-productive inventory. A qualitative descriptive method was employed, utilizing observation and interviews with Accounting and General Affair warehouse staff to collect primary data. The findings reveal that stock opname at PT Bernofarm is conducted periodically through coordinated stages: scheduling, preparation of inventory data, physical inspection, data reconciliation, reporting, and inventory adjustment. The procedures are carried out collaboratively between the Accounting and General Affair divisions, with clearly defined responsibilities and documentation such as stock cards, credit memos, and goods receipts. Despite a difference in theoretical and practical implementation—where inventory recording is managed by warehouse staff rather than accounting—the presence of functional segregation and supervisory checks ensures effective internal control. The study concludes that a structured and consistent stock opname process improves data accuracy, minimizes discrepancies, and enhances accountability. This research is limited to non-productive inventory in a single company division, and further studies are suggested to explore digital solutions or comparative analyses across industries.

This study aims to examine and describe the extent to which the optimization of public services in the transportation sector is implemented by the Gorontalo Regency Transportation Agency. The approach used is qualitative research with descriptive methods, in order to deeply understand the practices of transportation policies at the regional level. Data collection techniques were carried out through in-depth interviews, participatory observation, and documentation of the activities and policies implemented. The results of the study indicate that the optimization of public services in the transportation sector has been taking place progressively based on three main indicators. First, service effectiveness is reflected in the implementation of regulations in accordance with the law, such as controlling private vehicles parked haphazardly to reduce congestion and routine inspections of public vehicles to ensure safety aspects. Second, efficiency is achieved through technical supervision of vehicles that are not roadworthy, including brake conditions, tire wear, and completeness of route permits, as part of efforts to reduce operational risks and improve service quality. Third, productivity increases through the use of digital technology in socialization activities and the provision of supporting infrastructure such as bus stops, terminals, adequate roads, and traffic signs. These findings indicate that the Gorontalo Regency Transportation Agency has implemented a transportation service optimization strategy that is adaptive and oriented to community needs.

This research aims to make efforts to maintain stability and optimize distribution channels for strategic commodities in controlling inflation in the Papua Mountain Province. The data used in this research is secondary data sourced from BPS and BRS. Secondary data in this research is data regarding changes in inflation from April to September 2024. The highest inflation occurred in June at 5.65% with a CPI of 111.29%. The method used in this research is qualitative descriptive research which utilizes literature, journals and official BI news from various related sources. The research results show a high level of inflation in the Papua Mountain Province as a newly expanded province. The government and BI must synergize by carrying out cheap market operations, carrying out market and distributor inspections, realizing BLT, strengthening domestic food security through the Food Estate Program, handling the impact of natural disasters and accelerating the development of agricultural infrastructure and expanding cooperation between regions and the center. To control the inflation rate in the Papua Mountain Province.

Pesticides are used to control pests in farming and plantations, so that agricultural and plantation production can increase. However, the use of pesticides can have a negative impact on the environment and the health of farmers. In fact, it causes poisoning and disease, both acutely and chronically. Farmers are the main work that the community is engaged in in Borisallo Village, Parangloe District, Gowa Regency and is a PKM partner and is a UMI Assisted Village. PKM activities are: (1) Counseling on negative impacts on health due to the use of pesticides, (2) Sanitary inspections and inspection of pesticide content in clean water sources such as wells, (3) Provision of PPE in the form of masks and gloves in spraying pesticides on farmers in Borisallo Village. This activity is funded by the UMI Waqf Foundation. The results of the implementation of PKM (1) Health counseling due to the use of pesticides on farmers in Borisallo Village, (2) Then continued with  sanitary inspections and examination of pesticide content in clean water sources such as wells (3) Ended with the provision of PPE in the form of masks and gloves that can be used when spraying pesticides on farmers. It is recommended to have regular health checks on farmers, regular inspections of clean water sources, and technical guidance on how to manage and spray pesticides safely and healthily.

Community service activities (PKM) are an integral part of the Tri Dharma, namely Teaching, Research and Community Service. This PKM activity is carried out by Lecturers routinely every semester which aims to contribute to the community in the application of knowledge needed to face very dynamic developments and changes in all aspects of life. The synergy and collaboration of academics and the community are expected to have a positive impact on both society and the University. Community service activities are inseparable from the other Two Dharmas, and involve all Academics, namely lecturers, students, education staff and alumni. Through PKM, the academic community can be present in the midst of society in order to help with various problems faced by the community. The community service activity (PKM) carried out in the even semester of the 2023/2024 academic year was the installation of a hole guard rail (Hole Guard Rail) for inspection or inspection of the lower part of the Test Vehicle which is often referred to as the Undercarriage of Vehicles. The motor vehicle test hole or tunnel is one of the facilities at the Motor Vehicle Testing UPT (PKB). The purpose of installing this Safety Rail is to implement Safety First, namely preventing cars or test vehicles from falling into holes or test tunnels and ensuring that services to the public using the service can run smoothly as expected. The construction of this Safety Rail uses two types of UNP profile steel (U channel), namely U channel 100 and 50. U channel 100 is for the safety rail or barrier while channel 50 is for the support pole or support for the Safety Rail. This steel construction is glued or tied with an Electric arc welding system (SMAW). The total cost of this construction is borne by the Head of UPT PKB, Maros Regency.

Community service activities (PKM) are an integral part of the Tri Dharma, namely Teaching, Research and Community Service. This PKM activity is carried out by Lecturers routinely every semester which aims to contribute to the community in the application of knowledge needed to face very dynamic developments and changes in all aspects of life. The synergy and collaboration of academics and the community are expected to have a positive impact on both society and the University. Community service activities are inseparable from the other Two Dharmas, and involve all Academics, namely lecturers, students, education staff and alumni. Through PKM, the academic community can be present in the midst of society in order to help with various problems faced by the community. The community service activity (PKM) carried out in the even semester of the 2023/2024 academic year was the installation of a hole guard rail (Hole Guard Rail) for inspection or inspection of the lower part of the Test Vehicle which is often referred to as the Undercarriage of Vehicles. The motor vehicle test hole or tunnel is one of the facilities at the Motor Vehicle Testing UPT (PKB). The purpose of installing this Safety Rail is to implement Safety First, namely preventing cars or test vehicles from falling into holes or test tunnels and ensuring that services to the public using the service can run smoothly as expected. The construction of this Safety Rail uses two types of UNP profile steel (U channel), namely U channel 100 and 50. U channel 100 is for the safety rail or barrier while channel 50 is for the support pole or support for the Safety Rail. This steel construction is glued or tied with an Electric arc welding system (SMAW). The total cost of this construction is borne by the Head of UPT PKB, Maros Regency.

In maintaining airport security, each airport has a security officer, namely Aviation Security (AVSEC). AVSEC are airport security personnel who are required to have responsibility for ensuring flight security who are required to have a license, the role of Aviation Security (AVSEC) officers is very important in security and safety. This study aims to determine whether the role of Aviation Security (AVSEC) officers in carrying out their responsibilities for security is in accordance with the SOP, and what problems occur when Aviation Security (AVSEC) officers are carrying out their duties. This study uses qualitative methods, data collection techniques in this study are interviews, observation, and documentation. Data analysis techniques using data reduction, data presentation, and data conclusions/verification. The results of this study indicate that the role of Aviation Security (AVSEC) officers has carried out their duties properly in accordance with applicable SOPs and always prioritizes 3S + 1C for passenger comfort. Obstacles during passenger inspection caused an error in the engine so that the inspection was not optimal and inspection of passenger luggage was carried out manually by Aviation Security (AVSEC) officers.   ,

Community service program, in collaboration with PUSKESMAS Pattirosompe. Previously, POSYANDU for teenagers in the Tomodi neighborhood had not implemented games for the implementation of POSYANDU, which resulted in every time there was an inspection, teenagers were less enthusiastic about attending. This Community Service aims to change the pattern of providing POSYANDU material to teenagers with a games system. The community service program not only changed the POSYANDU pattern but also established a youth POSYANDU in the Bulu Citta environment, starting with collecting data on teenagers covering ages 10 to 18 years. It is hoped that this service can increase teenagers' interest and insight into the importance of health. The service team has established a POSYANDU for teenagers in the Bulu Citta neighborhood, carried out health checks, provided games and counseling about teenage reproduction in the Bulu Citta and Tomodi neighborhoods.

The importance of fishing boat maintenance cannot be underestimated. A well-maintained vessel not only increases efficiency in fishing operations, but also minimizes the risk of accidents at sea. Ship maintenance covers various aspects, from regular engine inspections, repairing damaged hulls, to ensuring that all safety equipment is in good condition. The purpose of this study is to increase the awareness and understanding of fishermen in East Sapa Village regarding the importance of ship maintenance and life safety at sea. This research method uses a qualitative method with a short description of the analysis. The results of this study show that although the fishermen of East Sapa Village have a basic awareness of the importance of boat maintenance and safety at sea, they face a variety of significant challenges, including limited resources, limited technical knowledge, and lack of relevant training. Financial and material constraints hinder the implementation of thorough ship maintenance, while a varied understanding of safety indicates the need for more in-depth education. Strong community cooperation and greater government support, including the provision of resources and training programs, are essential to address these issues and improve the well-being and safety of fishermen.