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Rheumatoid arthritis (RA) is a daily disease seen in rheumatology clinics. It predominantly involves the appendicular skeleton. The axial skeleton is mostly spared except for the cervical spine where instability can occur and can be carefully assessed with cervical spine radiographs in flexion and extension. Radiographs may show erosion at the C1-C2 level with destruction of the transverse ligament that can result in atlantoaxial subluxation. Diagnosis is based on clinical, laboratory, and radiographic findings. Conventional radiography has been the mainstay for diagnosis of joint damage and subsequent follow-up. Radiography can provide only indirect information on synovial inflammation, however, and the technique is insensitive to early bone damage. Hand radiographs are frequently ordered as the first imaging modality in the assessment of patients presenting with peripheral arthritis. They can provide invaluable information about the bones, joints, mineralization, soft tissues and the distribution of abnormalities. Given the wide spectrum of rheumatic diseases, it might be challenging to make the diagnosis solely based on the clinical findings and imaging plays an important role in narrowing the differential diagnosis. Having the knowledge of the common radiographic manifestations of inflammatory arthritis is of paramount importance for clinicians and radiologists to diagnose the underlying disease in early stages of disease in order to start treatment. The purpose of the article is to review the key radiographic findings of common rheumatic diseases in the hands.

Background: Carpal Tunnel Syndrome (CTS) is a condition caused by compression of the median nerve at the wrist, resulting in pain, paresthesia, and decreased hand function. This condition is commonly experienced by individuals who perform repetitive wrist activities. Objective: To determine the effectiveness of a combination of neural mobilization exercises and electrotherapy modalities in improving hand function, increasing muscle strength, and reducing pain in a patient with Carpal Tunnel Syndrome. Methods: This study used a case report design involving a 57-year-old female patient (Mrs. Q) who presented with pain and sensory disturbances in the right hand. The intervention was administered for four weeks and consisted of ultrasound therapy, Transcutaneous Electrical Nerve Stimulation (TENS), grip strengthening exercises, and nerve gliding exercises. Outcome measures included pain intensity assessed using the Numeric Rating Scale (NRS), muscle strength evaluated using Manual Muscle Testing (MMT), and functional ability measured using the Wrist Hand Disability Index (WHDI). Results: The evaluation showed a reduction in pain intensity, with resting pain at 0/10, tenderness at 4/10, and movement pain at 4/10. Muscle strength improved from grade 3 to grade 4 based on MMT. Functional ability also improved, as indicated by a 20% reduction in the WHDI score. The combination of these interventions proved effective as a conservative management approach for Carpal Tunnel Syndrome. Conclusion: The administration of ultrasound, TENS, grip strengthening exercises, and nerve gliding exercises over four therapy sessions in Mrs. Q resulted in decreased pain, increased muscle strength, and improved hand functional ability.

Frozen  shoulder or adhesive capsulitis is a chronic condition that causes pain and limited movement in the shoulder joint. Intervention in the early phase (freezing stage) is crucial to prevent more severe functional disabilities, especially in the elderly population. This case study was conducted on a 60-year-old female patient with complaints of pain and stiffness in the right shoulder for one month. Clinical assessment was conducted using the Numeric Rating Scale (NRS) for pain, Manual Muscle Testing (MMT) for muscle strength, goniometry for joint range of motion, and the Shoulder Pain and Disability Index (SPADI) for functional ability. The therapy program was administered in three intervention sessions. After undergoing three therapy sessions, there was a significant reduction in pain intensity, where movement pain decreased from a score of 7 to 5 and pressure pain from 5 to 2. Muscle strength improved from a value of 3 to 4 on the MMT scale. Additionally, the total SPADI score decreased from 66.1% to 50%, indicating an improvement in the patient's functional capacity in daily activities. The multimodal physiotherapy approach has proven effective in reducing pain, increasing muscle strength, and improving shoulder function in elderly patients with early-stage frozen  shoulder. The combination of electro-physical modalities and manual therapy provides more comprehensive clinical outcomes compared to single interventions.

Introduction: Carpal Tunnel Syndrome (CTS) is the most common neuropathy caused by compression and tension of the median nerve in the carpal tunnel of the wrist. The most common symptoms of CTS include pain and paresthesia (tingling) with or without numbness in the me dian nerve area of ​​the wrist. Method: The method used was a case study on a 72-year-old male patient diagnosed with bilateral CTS who experienced pain (NRS 7/10), tingling, numbness, and limitations in hand movement and functional activity. Physiotherapy interventions provided included Ultrasound therapy (US), Transcutaneous Electrical Nerve Stimulation (TENS), nerve mobilization, and structured exercise therapy in the form of stretching and median nerve gliding. Evaluation was carried out using the Numeric Rating Scale (NRS) for pain and the Boston Carpal Tunnel Questionnaire (BCTQ) for functional activity. Result: The results showed a significant reduction in pain, with motion pain decreasing from a scale of 7 to 3 and pressure pain from 5 to 1 after three therapy sessions. Furthermore, there was an increase in functional activity, as indicated by a decrease in BCTQ scores, namely the Symptom Severity Scale (SSS) from 4 to 2 and the Functional Status Scale (FSS) from 4 to 2. This indicates a gradual improvement from the moderate-severe category to approaching mild. Conclusion: A multimodal physiotherapy approach is effective in reducing pain, reducing paresthesias, and improving hand function in CTS patients. Combining various therapeutic modalities has been shown to be more optimal than single therapies because it can address various pathological aspects simultaneously. Therefore, comprehensive, evidence-based physiotherapy interventions are highly recommended in the conservative management of CTS.

Ankle sprain is one of the most common musculoskeletal injuries in sports activities and often results in pain, limited range of motion, muscle weakness, and decreased functional ability. Appropriate physiotherapy management is essential to accelerate recovery and restore ankle function. This study aims to analyze the effectiveness of combining electrotherapy modalities and exercise therapy in the rehabilitation of bilateral grade II ankle sprain caused by sports injury. The research used a case study approach with physiotherapy interventions conducted through several treatment sessions. The interventions consisted of electrotherapy modalities combined with therapeutic exercises designed to reduce pain, improve joint mobility, and increase muscle strength and functional stability of the ankle. Clinical evaluation was carried out through observation of pain levels, range of motion, and functional ability during the therapy period. The findings indicated a gradual improvement in the patient’s condition, including decreased pain, increased ankle range of motion, improved muscle strength, and better functional performance during daily activities. These results suggest that the integration of electrotherapy and exercise therapy can provide a comprehensive rehabilitation approach for ankle sprain injuries. The combined intervention not only supports pain reduction but also enhances joint stability and functional recovery, enabling patients to return safely to their physical activities and reducing the risk of recurrent injury.

Achilles tendon rupture is a common lower extremity injury that significantly affects functional mobility and gait performance. Post-operative patients frequently experience pain, edema, limited range of motion (ROM), muscle weakness, and impaired ambulation. Physiotherapy rehabilitation plays a crucial role in restoring tissue integrity and functional capacity. This case study aimed to analyze the effectiveness of combined electrotherapy modalities and therapeutic exercises in a post-operative left Achilles tendon rupture patient. The intervention included ultrasound therapy, Transcutaneous Electrical Nerve Stimulation (TENS), infrared therapy, dry needling combined with Percutaneous Electrical Nerve Stimulation (PENS), and progressive therapeutic exercises such as isometric training and calf raises. Clinical outcomes were evaluated through ROM measurement, Manual Muscle Testing (MMT), edema observation, and gait analysis across four therapy sessions. Results demonstrated gradual improvement in dorsiflexion and plantarflexion ROM, reduction of edema, increased gastrocnemius-soleus muscle strength, and restoration of independent ambulation without assistive devices. The multimodal physiotherapy approach appears to support tendon healing, enhance neuromuscular activation, and accelerate functional recovery during the subacute post-operative phase.

Remaja sebagai generasi penerus bangsa memiliki peran penting dalam melanjutkan pembangunan Negara, oleh karena itu dapat dikatakan bahwa remaja merupakan aset atau modal utama sumber daya manusia bagi pembangunan bangsa di masa depan. Oleh karena itu, kesehatan remaja perlu dijaga agar dapat menjadi generasi penerus bangsa yang sehat, produktif dan berkualitas. Metode penelitian ini menggunakan metode Participatory Action Research (PAR). Metode PAR menggunakan beberapa teknik, antara lain; pertama, observasi, focus group discussion (FGD), Sharing Knowladge, wawancara mendalam, pelatihan dan dokumentasi. Berdasarkan hasil penelitian, ditemukan bahwa pertama, kegiatan bakti sosial yang dilakukan oleh Himpunan Mahasiswa Kebidanan (HIMADAN) tahun 2026 di Panti Asuhan Ma'had Tahfidz Al Anwar, Desa Tegalandong, Kecamatan Lebaksiu, Kabupaten Tegal, berhasil memberikan edukasi kesehatan reproduksi, Perilaku Hidup Bersih dan Sehat (PHBS), dan gizi kepada 63 peserta anak dan remaja. Kedua, diskusi menekankan bahwa kesehatan reproduksi, PHBS, dan gizi merupakan aspek krusial bagi remaja, terutama dalam mencegah masalah seperti anemia, stunting, dan penyakit menular. Ketiga, secara keseluruhan, kegiatan ini berhasil menjadi pemicu bagi remaja untuk menerapkan pola hidup sehat, meskipun diperlukan evaluasi lebih lanjut dan penguatan bahan gizi untuk dampak yang maksimal.

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.

digital baik secara langsung maupun tidak langsung melalui komitmen organisasi pada pegawai Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Pemalang. Populasi yang digunakan pada penelitian ini adalah pegawai yang bekerja di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Pemalang dengan jumlah 64 orang pegawai, dengan teknik pengambilan sampel menggunakan sample jenuh. Sumber data yang digunakan data primer, dengan metode pengumpulan data kuesioner. Teknik analisis yang digunakan adalah Partial Least Square. Hasil penelitian menunjukkan bahwa berbagi pengetahuan berpengaruh positif dan signifikan terhadap kinerja pegawai, kepemimpinan digital berpengaruh positif dan signifikan terhadap kinerja pegawai. Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai. Berbagi pengetahuan berpengaruh posotif dan signifikan terhadap komitmen organisasi, kepemimpinan digital berpengaruh positif dan signifikan terhadap komitmen organisasi. Komitmen organisasi dapat memediasi pengaruh berbagi pengetahuan tehadap kinerja pegawai dan komitmen organisasi dapat memediasi pengaruh kepemimpian digital terhadap kinerja pegawai

Postoperative pain is a common physiological response following surgical procedures, and its suboptimal management can have physiological and psychological effects, including sleep disturbances, decreased functional capacity, increased anxiety, and deterioration in quality of life. This scoping review aims to describe the empirical evidence regarding the effectiveness of music therapy in reducing the intensity of postoperative pain in surgical patients. A systematic search was conducted through four major databases (ScienceDirect, PubMed, Neliti, and Google Scholar) using Boolean operators and keywords such as ‘postoperative pain,’ ‘music therapy,’ and ‘pain scale.’ Inclusion criteria included articles published in the last decade, in English or Indonesian, and available in full text format. In accordance with PRISMA-ScR guidelines, this review analysed 10 articles. The synthesis of results showed that music therapy consistently reduced pain intensity, anxiety, and analgesic requirements through mechanisms such as increased endorphin secretion, decreased stress hormone levels, and activation of the gate control theory. Typically administered for 15–30 minutes, music therapy is a safe, cost-effective, and patient-acceptable non-pharmacological modality. This intervention is recommended as an adjunct component in perioperative pain management in nursing practice, although further standardised research is needed to improve consistency.

This community service program aims to improve public literacy and awareness of the Islamic capital market through socialization and educational activities in Telaga Jernih Village, Secanggang District. Islamic financial literacy in rural areas remains relatively low due to limited access to information and education, leading people to prefer traditional investments such as livestock and plantations. The activity was carried out by the Community Service Program (KKN) team in collaboration with the Indonesia Stock Exchange (IDX) as the main speaker and the village government as a supporting partner. The methods used included observation, counseling, interactive discussions, and simple simulations of Islamic investment practices. The results revealed high enthusiasm among participants, reflected in their active engagement and significant improvement in understanding the concepts, principles, and products of Islamic investment. The community began to realize that Islamic capital market investments are not only halal and safe but also offer long-term economic benefits. This activity positively influenced the community’s mindset to view Islamic financial investment as a complementary form of traditional investment. The program also opened opportunities for forming a village-based Islamic investor community and establishing a financial literacy center as a follow-up initiative. Therefore, this program plays a vital role in strengthening Islamic financial inclusion in rural areas and serves as an initial step toward creating a financially literate, independent, and economically productive society.

Nilai perusahaan mencerminkan persepsi pasar terhadap potensi laba dan risiko di masa depan, sehingga menjadi dasar penting dalam pengambilan keputusan investasi dan pendanaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan inflasi terhadap nilai perusahaan pada PT Bank Mandiri Tbk yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Mandiri serta data inflasi nasional dari Badan Pusat Statistik (BPS) selama periode penelitian. Hasil analisis deskriptif menunjukkan bahwa struktur modal Bank Mandiri relatif stabil dengan rata-rata sebesar 6,40 dan standar deviasi 0,043, mencerminkan kebijakan keuangan yang konsisten serta pengelolaan risiko yang baik. Tingkat inflasi juga berada pada kondisi rendah dan stabil (rata-rata 0,03; standar deviasi 0,015), menandakan tekanan eksternal makroekonomi yang ringan. Nilai perusahaan memiliki rata-rata 3,18 dengan standar deviasi 0,026, menunjukkan kepercayaan investor yang tinggi terhadap kinerja Bank Mandiri. Hasil uji asumsi klasik memperlihatkan bahwa data berdistribusi normal (Sig. 0,200 > 0,05), tidak terdapat multikolinearitas (VIF 1,639 < 10; Tolerance 0,610 > 0,1), tidak terjadi heteroskedastisitas (Sig. X1 = 0,934; X2 = 0,202 > 0,05), dan tidak terdapat autokorelasi (Durbin-Watson = 1,513). Dengan demikian, model regresi yang digunakan dinyatakan layak untuk menguji pengaruh struktur modal dan inflasi terhadap nilai perusahaan.

The Community Service (PkM) activity aimed to enhance the capacity of civil society to conduct effective public oversight of the East Lombok Regency Regional Revenue and Expenditure Budget (APBD) for fiscal year 2025. The “Budget School” program, organized by the Pimpinan Daerah Pemuda Muhammadiyah in collaboration with the Indonesian Forum for Budget Transparency (FITRA) NTB and ITSKes Muhammadiyah Selong, provided participants with a comprehensive and critical analysis of the regional budget structure and allocation patterns. The key findings highlighted notable fiscal inefficiencies, particularly the disproportionately high allocation for Employee Spending (Belanja Pegawai), which indicates an urgent need for budget reallocation toward increasing Capital Expenditure (Belanja Modal). Such realignment is essential to accelerate infrastructure development, enhance public service delivery, and ensure broader socio-economic benefits for the community. The event, conducted on September 25, 2025, successfully improved fiscal literacy among youth and civil society actors by strengthening their understanding of fiscal governance and legal oversight mechanisms. Overall, the activity fostered collective awareness and encouraged active participation in promoting sustainable, transparent, and efficient regional financial management.

Closed distal humerus fractures are injuries involving the distal portion of the humeral bone without disruption of the overlying skin, most commonly resulting from direct trauma such as the impact of a heavy object or blunt force to the elbow region. Although relatively uncommon in adults, this type of fracture presents considerable complexity due to its proximity to neurovascular structures and the elbow joint. Diagnosis is established through targeted anamnesis, comprehensive physical examination, and radiographic imaging in two standard projections to assess the location, fracture pattern, and degree of displacement. Additional modalities such as computed tomography (CT) may be indicated in cases of articular or comminuted fractures to enhance operative planning. Management depends on fracture stability, the extent of displacement, and the condition of surrounding soft tissues. In unstable or comminuted fractures, operative intervention such as Open Reduction and Internal Fixation (ORIF) is the preferred approach to restore bony continuity, reconstruct articular anatomy, and enable early mobilization. The primary therapeutic goals are to optimize elbow function, maintain joint stability, and prevent long-term complications including stiffness, malunion, delayed union, or non-union. Postoperative rehabilitation plays a crucial role in preventing restricted range of motion and restoring extremity strength. This case report describes a 49-year-old male with a comminuted closed distal humerus fracture of the left arm following direct trauma from a heavy object. The patient underwent complete clinical and radiological evaluation and was treated with ORIF. Early outcomes demonstrated adequate restoration of stability and alignment, affirming that accurate diagnostic assessment and timely intervention significantly contribute to optimal functional recovery of the affected extremity.

This meta-synthesis examines in depth the effectiveness of technology-assisted therapy (TAT) in the treatment of war-related trauma through a systematic analysis of 47 empirical studies with a total of 6,842 participants published between 2010 and 2024. The quantitative synthesis indicates that the implementation of TAT demonstrates statistically significant effectiveness in reducing the severity of post-traumatic stress disorder symptoms (d=0.78, 95% CI [0.65, 0.91]), anxiety (d=0.69, 95% CI [0.54, 0.84]), and depression (d=0.72, 95% CI [0.58, 0.86]) among populations affected by armed conflict. Among the various digital modalities, Virtual Reality Exposure Therapy (VRET) exhibits the strongest therapeutic effect (d=0.85) compared with mobile-based intervention (d=0.71) and teletherapy (d=0.68). Further moderator analysis identifies the optimal intervention duration as 12 to 16 weeks, with a significant effect contribution (β=0.34, p<.001) and a relatively moderate dropout rate of 18.7%. These findings extend Tng et al. (2024) by confirming the superiority of VRET and by confirming the significance of therapist support for the effectiveness of TAT (Wu et al., 2025). In contrast to the meta-analysis by Eshuis et al. (2021), which emphasized a single approach, this study reveals that hybrid interventions that integrate multiple digital platforms simultaneously (d=0.89) are superior to single-platform interventions (d=0.67). Overall, the results of this meta-synthesis provide a strong empirical foundation for the development of more comprehensive, adaptive, and contextually relevant TAT protocols for war-related trauma.

Left ventricular hypertrophy (LVH) can be identified through both electrocardiography (ECG) and echocardiography, with echocardiography recognized as the gold standard for the assessment of LVH. This imaging modality determines the presence of LVH by evaluating the left ventricular mass index (LVMI). For diagnostic purposes, LVH is defined in males as a left ventricular mass index greater than 115 g/m² and in females as greater than 95 g/m². Despite the high accuracy of echocardiography in diagnosing LVH, access to this examination is not universal across all healthcare facilities. Consequently, electrocardiography, a widely available, non-invasive, and cost-effective diagnostic tool, serves as an alternative for the diagnosis of LVH. Several criteria exist for the electrocardiographic assessment of LVH, including the Sokolow-Lyon and Cornell voltage criteria. However, the sensitivity of these electrocardiographic methods remains relatively low, with reported sensitivities of 17% for the Sokolow-Lyon criteria and 35% for the Cornell criteria. In left ventricular hypertrophy, the interstitium experiences changes characterized by fibrosis and other deposits. These alterations can reduce the expression of hypertrophic myocardial tension and limit the diagnostic capabilities of surface electrocardiograms. Additionally, several factors influence electrical tension, including variations in chest wall thickness, heart muscle activity, the distance of the electrode from the left ventricle, and lung activity. The presence of these limiting factors can increase the rate of false negatives in diagnosis. In 2017, Peguero and Lo Presti introduced novel criteria for the diagnosis of LVH, defined by evaluating the deepest S wave and summing it with the S wave in lead V4. According to these new criteria, LVH is identified as ≥ 2.8 mV in men and ≥ 2.3 mV in women. The Peguero-Lo Presti criteria demonstrate improved sensitivity when compared to traditional criteria such as Sokolow-Lyon and Cornell, offering enhanced diagnostic accuracy.

Knee osteoarthritis is one of the most prevalent musculoskeletal disorders in the elderly, characterized by progressive degeneration of articular cartilage, chronic pain, joint stiffness, and reduced functional capacity. In Indonesia, the prevalence of knee osteoarthritis is notably high, affecting over 30% of individuals aged above 60 years. This condition leads to significant health burdens, impaired quality of life, and increased economic costs. Non-pharmacological management strategies such as hydrotherapy and quadriceps exercise are widely recommended to relieve pain and improve joint function. Hydrotherapy utilizes the physical properties of water including buoyancy, hydrostatic pressure, viscosity, and warmth to reduce joint loading, enhance circulation, and promote relaxation. Quadriceps exercise, on the other hand, focuses on strengthening the quadriceps muscle to stabilize the knee joint, thereby reducing pain and improving functionality. The combination of these two interventions is expected to provide greater benefits than a single modality. Research Design: This study employed a quasi-experimental design with a one-group pre-post test approach on 12 elderly respondents with knee osteoarthritis at OSF Magdalena Daemen BSB Convent. Pain was measured using the Visual Analogue Scale (VAS) before and after the intervention, which consisted of hydrotherapy and quadriceps exercise administered twice a week for four weeks. Results: The findings showed a decrease in the mean pain score from 4.42 to 3.08, with the Wilcoxon test yielding p = 0.001 (p < 0.05), indicating a significant difference in pain levels before and after the intervention. Conclusion: The combination of hydrotherapy and quadriceps exercise is effective in reducing pain in patients with knee osteoarthritis.

Kidney trauma is a relatively common urological injury, often resulting from high-speed motor vehicle accidents, falls, or violent incidents. The kidneys are vulnerable to both blunt and penetrating trauma, with blunt mechanisms accounting for approximately 90% of all renal injuries. This paper reviews the anatomy of the kidney, mechanisms of injury, classification according to the American Association for the Surgery of Trauma (AAST), diagnostic evaluation, imaging modalities, and current management strategies. Most renal traumas are managed conservatively based on hemodynamic stability, while surgical exploration is indicated in severe or vascular injuries. Understanding the mechanism of injury and applying appropriate diagnostic evaluations are essential to determine the correct management approach and improve patient outcomes. Moreover, advancements in imaging techniques, such as CT scans, have significantly improved the accuracy of diagnosing renal injuries. Early intervention and appropriate monitoring are crucial in preventing complications such as hemorrhage or renal failure. This review aims to provide a comprehensive overview of renal trauma management to aid clinicians in improving patient care and optimizing recovery.

Pleural effusion is the accumulation of fluid in the pleural cavity, which is a common clinical condition requiring rapid and accurate diagnosis. Imaging modalities such as chest X-ray and ultrasound (USG) of the chest play a crucial role in identifying and evaluating this condition. Chest X-ray remains the most widely used initial screening tool due to its availability and ease of use. However, chest USG offers higher sensitivity, especially in detecting small effusions, assessing fluid characteristics, and guiding diagnostic and therapeutic procedures. Additionally, USG provides real-time imaging, enhancing the safety and effectiveness of interventions such as aspiration or drainage. Although both modalities are important, USG provides more detailed information, particularly in evaluating more complex pleural fluid conditions. This review discusses the latest evidence regarding the sensitivity, specificity, advantages, and limitations of both imaging techniques. Understanding the complementary roles of chest X-ray and USG is essential for optimizing diagnostic strategies, ultimately improving clinical outcomes and enabling more effective management of pleural effusion.

The general problem faced by cooperatives is the low quality of Human Resources (SDM) managerial in managing the entities owned by these members. So the specific objective of this community service is directed at constructing the management's understanding of entrepreneurial-based cooperative management which is derived to answer 3 (three) specific problems, namely: (1) what is meant by cooperative entrepreneurship towards prosperous members?; (2) why is cooperative entrepreneurship important for student cooperative managers towards prosperous members? and (3) how to internalize cooperative entrepreneurship in student cooperative managers towards prosperous members? The method used is Focus Group Discussion (FGD) with participants being the management of the Student Cooperative (Kopma) al-Kautsar UIN Sayyid Ali Rahmatullah Tulungagung. The results of the service show that Kopma members have the same insight in perceiving cooperative entrepreneurship, namely the entrepreneurial spirit of members. Entrepreneurial spirit is a member modality shown by the creativity and independence of members. Meanwhile, the strategy to internalize cooperative entrepreneurship is by translating cooperative values ​​reflected in a responsible attitude implemented in the form of an Annual Members Meeting (RAT).