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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.

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 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.

Nahwu (Arabic grammar) is a fundamental discipline in learning the Arabic language, helping to prevent errors in speech and serving as a primary key to clearly understanding Islamic legal texts. However, in practice, the teaching of Nahwu often faces complex challenges, particularly the lack of active participation among female students and their uneven mastery of the subject. Therefore, this study aims to explore the problems in teaching Nahwu at Al-Madani Islamic Boarding School in Cikalong and to identify the factors causing these issues. This study aims to: (1) reveal the problems faced by second-grade female students of KMI in learning Nahwu at Al-Madani Islamic Boarding School in Cikalong, and (2) identify the contributing factors influencing the emergence of these problems. This research employs a descriptive qualitative approach. The researcher used three data collection techniques: classroom observation, in-depth interviews with the Nahwu teacher, and questionnaires distributed to the students. For data analysis, the researcher applied the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. To ensure data validity, data triangulation techniques were used. The results of the study indicate that the problems are divided into two main aspects: (1) learning-related problems, including the gap between memorization of grammatical rules and their application (i‘rab), high levels of academic anxiety, and decreased classroom concentration; and (2) contributing factors, including methodological factors, linguistic-psychological factors, and classroom management factors. The researcher suggests that teachers adopt more interactive teaching methods and media, as well as innovative visual tools to reduce the abstract nature of Nahwu materials and enhance students’ functional understanding. Additionally, activating “Halaqah Nahwiyyah” (grammar study circles) in dormitories is recommended to overcome psychological barriers and improve students’ linguistic confidence.

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

Waste management has become a critical environmental issue at both global and national levels due to increasing population and changing consumption patterns. In Indonesia, waste generation exceeds 60 million tons annually, with a significant portion consisting of plastic waste that requires hundreds of years to decompose. One of the main challenges in addressing this issue is the low level of public awareness and understanding regarding waste types and their decomposition time. This community service program conducted by students of Universitas Negeri Padang aims to improve environmental awareness through environmental education and community empowerment using an innovative visual medium in the form of waste decomposition time educational boards. The activity was implemented in Pasar Hilir Hamlet, Lumindai Village, using a participatory approach involving observation, socialization, board design, production, and installation. The results indicate that the program successfully enhanced community knowledge regarding the differences between organic and inorganic waste and their environmental impacts. The educational boards, placed in strategic locations near waste disposal areas, function as effective visual tools that continuously deliver information and reinforce environmentally responsible behavior. In addition, this program contributes to improving environmental cleanliness, strengthening community participation, and increasing environmental literacy. Therefore, the innovation of waste decomposition time educational boards serves not only as an informative medium but also as a sustainable educational tool to promote long-term behavioral change toward environmental awareness.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

Majelis Taklim (Islamic study groups) in urban areas play a strategic role beyond traditional religious education, specifically as a means of empowering women's social movements. This study aims to analyze the mechanisms of women's empowerment through Majelis Taklim Dar El Ihsan and its impact on strengthening social solidarity in Bambu Apus Village, Pamulang. Using a qualitative approach with a case study design, primary data were collected through in-depth interviews with administrators and congregants, supported by participant observation and documentation studies. The results indicate that Majelis Taklim Dar El Ihsan implements an empowerment model by integrating religious material with practical guidance, such as on family management and microeconomic empowerment. The resulting social solidarity is manifested in emotional and material support (bonding social capital) and social inclusiveness (bridging social capital), which bridges interactions between existing residents and newcomers. These findings confirm that Majelis Taklim effectively functions as a "third space" in building social resilience in urban communities through empowering women's institutions.

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

This study aims to analyze the role of marketplace in encouraging digital internationalization and product development at PT Bungas Food Nusantara. The research uses a qualitative approach with a case study method. Data was obtained through in-depth interviews with company management, observation of activities on the marketplace platform, and supporting documentation. The results of the study show that marketplaces function not only as digital distribution channels, but also as strategic infrastructure that allows companies to reach international markets without conventional export mechanisms. Internationalization occurs gradually through increased demand from overseas consumers facilitated by the platform's algorithmic system and global visibility. In addition, the marketplace's reviews, ratings, and analytics features are used as the basis for product development, including packaging adjustments, variant innovation, and data-driven promotional strategies. These findings show that marketplaces play a role as a catalyst for internationalization as well as a driver of product innovation in the context of the digital economy.

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

The issue of plastic waste is increasingly becoming an environmental concern, including in elementary schools, due to its non-biodegradable nature and its potential to cause environmental pollution if not properly managed. This activity aims to implement the Ecobrick method as an innovative solution for managing and utilizing plastic waste at SDN 054945 Desa Dogang, Gebang District, Langkat Regency. The method used is a descriptive qualitative approach involving 65 students from grades IV and V through a community service activity. The activity was carried out on July 17, 2024, through preparation, implementation, and evaluation stages, with data collection techniques including observation, documentation, and reflective discussion. The results show that the application of the Ecobrick method successfully increased students' understanding and awareness of the dangers of plastic waste and fostered an early environmental concern. Moreover, previously worthless plastic waste was processed into functional Ecobrick benches that can be utilized within the school environment. This activity also encouraged a sense of mutual cooperation, responsibility, and creativity among the students. Thus, the Ecobrick method has proven to be an effective alternative for plastic waste management and a contextual learning medium in creating an environmentally friendly school culture.

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

College represents a critical transitional period requiring high adaptation, where students often face escalating academic demands triggering psychological pressure. This study aims to deeply analyze the reciprocal relationship between sleep patterns and academic stress levels, and identify their subsequent impacts on cognitive function (concentration) and students' physical health. This study employs a qualitative method with a Systematic Literature Review approach. Data were collected through comprehensive searches of accredited national and reputable international scientific articles published within the last five years (2020–2025). Literature selection was conducted rigorously using specific keywords to screen empirical studies relevant to stress, sleep, and student health variables. Data synthesis reveals a strong and consistent negative correlation. High levels of academic stress whether stemming from the adaptation phase of new students (initiation), thesis preparation workload, or role conflicts in working students are significantly associated with decreased sleep quality. Physiologically, stress triggers increased cortisol levels causing insomnia, shortened sleep duration, and prolonged sleep latency. Subsequent impacts are proven to drastically reduce learning concentration and trigger physical health disorders, including an increased risk of primary dysmenorrhea in female students. This study concludes that academic stress and sleep disturbances form a destructive cycle that exacerbates one another. Therefore, holistic institutional interventions in the form of sleep hygiene education and stress management training are needed to break this chain for the sake of student well-being and academic performance.

This study examines the role of the General Affairs (GA) Division in ensuring the effectiveness of administrative processes and facility management at PT. Panorama Indah Permai (Saloka Theme Park). The research was conducted during an internship program from September to December 2025, during which the researcher was directly involved in daily operational activities. Using a descriptive qualitative method, data were obtained through direct observation, administrative document analysis, and informal interviews with GA personnel. The results show that the GA Division functions as a critical support unit responsible for logistics management, documentation control, meeting room preparation, and operational vehicle administration. Several challenges were identified, including inconsistencies in documentation, high workload during peak operations, and limited digital integration. Despite these challenges, the GA Division plays a central role in coordinating with other departments to maintain workflow continuity. This study reinforces the relevance of operations management, office administration, facility management, and organizational communication theories in practical workplace settings. The findings imply that improving digital administrative systems, enhancing coordination mechanisms, and standardizing procedures could significantly strengthen GA performance and overall organizational efficiency.

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.