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The implementation of healthy and safe school standards is a strategic effort to create a learning environment that supports the health and safety of elementary school students. This study aims to evaluate the implementation of healthy and safe school standards at SDN 6 Kendari, which is characterized by its proximity to a market and a main road. The study employed a qualitative approach using a case study design, involving field observations, the completion of a healthy and safe school indicator questionnaire, and interviews with educators. The results indicate that SDN 6 Kendari has met most of the healthy school indicators, evidenced by well-maintained buildings, adequate ventilation and lighting, proper sanitation and waste management, and students’ consistent practice of clean and healthy living behaviors. Regarding the safe school aspect, the school’s social environment is relatively conducive and free from risky behaviors, supported by the availability of a monitoring system and collaboration with relevant parties. However, several areas still require improvement, such as the equitable distribution of handwashing facilities, more strategic placement of portable fire extinguishers, and strengthening traffic risk mitigation measures due to the school’s location. Overall, the implementation of healthy and safe school standards at SDN 6 Kendari has been proceeding well, but requires continuous improvement to achieve optimal compliance with the standards.

This community service program aims to enhance farmers’ literacy on independent fertilizer production and strengthen their understanding of farmers’ rights within national fertilizer governance as an effort to achieve food sovereignty. The program was implemented in Belang Village, Bungkal Sub-district, Ponorogo Regency, involving GAPOKTAN Baungan consisting of farmer groups from Tempel, Kepuh, Pakal, Kanigoro, and Klatakan hamlets. This initiative represents cross-university synergy involving lecturers from Universitas Merdeka Malang, Universitas Soerjo Ngawi, Universitas Muhammadiyah Ponorogo, and Akademi Kesejahteraan Sosial Ibu Kartini Semarang. The implementation adopted a participatory hybrid approach combining Zoom Meeting dissemination and offline field activities. Activities included literacy enhancement on independent fertilizer production, training on organic fertilizer processing, strengthening farmer group institutions, and legal literacy regarding farmers’ rights in accessing subsidized fertilizers, including RDKK mechanisms and national policies. Methods comprised participatory socialization, hands-on training, group discussions, field practice, and monitoring and evaluation. Results show improved understanding of independent fertilizer concepts, increased technical skills in organic fertilizer production, and greater awareness of farmers’ rights and obligations in the fertilizer distribution system. The program strengthened inter-university collaboration and farmer networks, supporting sustainability, farmer independence, reduced dependence on chemical fertilizers, and community-based food sovereignty.

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

National milkfish aquaculture production in 2024 reached 792,864 tons, highlighting the strategic role of this commodity in supporting the economy of coastal communities. central java,as one of the main contributors, has significant potential for pond development, including in Ujungwatu Village, Jepara Regency. However, pond management still faces challenges regarding human resource (HR) quality and the optimal utilization of technology. This community service program aims to enhance students’ capacity through outreach and training on Internet of Things (IoT)-based milkfish pond development as an effort to strengthen HR at the Sidomaju 2 SME. Implementation methods include the stages of observation and problem identification, work program planning, WebGIS design, IoT outreach and implementation, and evaluation. The materials covered included an introduction to IoT concepts based on ESP8266, pond monitoring, milkfish feed management, and the implementation of WebGIS as a digital mapping system for the Kalingga milkfish ponds.The activity was attended by 20 students from MA NU Ujungwatu and was conducted in a participatory manner through experiential learning. The results of the activity demonstrated an increase in students’ understanding of the application of technology in milkfish farming, as well as heightened awareness of the importance of efficient and sustainable pond management. The main output of the program is the Kalingga Milkfish Pond WebGIS, which can be utilized as a digital medium for education and monitoring of pond areas. This program contributes to improving students’ technological literacy while supporting the strengthening of pond operational systems based on digital innovation.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

This community service program aims to strengthen the strategic role of Posyandu (Integrated Health Post) as a center for family health education through the innovation of its educational functions. Previously, Posyandu operations in the community tended to be limited to routine basic health services, such as weight monitoring and nutritional status recording, while the crucial aspect of health education remained suboptimal. This limitation has contributed to a lack of public understanding regarding healthy lifestyles and the prevention of chronic diseases or stunting. The methods implemented in this program included problem identification through observation, health socialization and education, specialized training for Posyandu cadres to enhance their communication capacity, and direct mentoring during activity implementation. The results demonstrated a significant increase in family knowledge regarding balanced nutrition and clean and healthy living behaviors (PHBS). Furthermore, Posyandu cadres became more active and skilled in delivering health information communicatively to the community. This program demonstrates that by strengthening its educational function, Posyandu can transform into an effective and sustainable family health learning center, significantly impacting the improvement of community health standards at the frontline level.

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to address the long-standing issues of malnutrition and stunting, which have significantly hindered human resource (HR) development in Indonesia. The program aims to improve children's nutrition and reduce stunting by providing free nutritious meals, particularly in areas with limited access to healthy food. This study aims to analyze the legal framework of MBG, its effectiveness in achieving its goals, and its impact on national development. Using a qualitative approach, the study analyzes the implementation of MBG through document analysis, interviews with relevant stakeholders, and field observations. The findings highlight challenges within the program, including imbalanced food distribution, inadequate infrastructure in remote areas, and suboptimal food quality control, which resulted in several food poisoning incidents in 2025. Nevertheless, the program has a positive economic impact by empowering micro, small, and medium enterprises (MSMEs) involved in food supply. The study suggests strengthening the monitoring system, improving budget management, and better coordination between government sectors and communities to maximize the success of MBG. It also emphasizes the importance of nutrition education campaigns to support the program's goals. Overall, MBG is a crucial step toward creating a healthier and more productive generation, supporting the achievement of Indonesia's Golden Generation by 2045..

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

Health education at the elementary school level represents a long-term investment in developing a stronger and more capable generation. By fostering a proper understanding from an early age, children are expected to build a resilient defense against various health threats. This community service program aims to broaden the knowledge and awareness of students at SDN 054945 Dogang Village, Gebang District, Langkat Regency, North Sumatra, regarding Clean and Healthy Living Behavior (known as PHBS). As a promotive and preventive strategy, PHBS is essential to instill from childhood to cultivate healthy habits and prevent various health disorders. This study utilizes a qualitative approach, applying the Miles and Huberman interactive analysis model. The activity, conducted on July 20, 2024, involved 77 fourth and fifth-grade students and followed three main stages: preparation, implementation, and evaluation. Socialization was carried out interactively through handwashing tutorial videos, physical exercises, PHBS-themed songs and rhythmic clapping, and Q&A sessions. The results indicated an improvement in students' understanding of various PHBS indicators, including handwashing habits, waste management, healthy food consumption, physical activity, growth monitoring, avoiding tobacco smoke, maintaining toilet cleanliness, and eradicating mosquito larvae. The active participation shown by the students reflects a heightened awareness of practicing PHBS within the school environment. In conclusion, this educational initiative has delivered a positive impact on student knowledge and holds the potential to foster a sustainable culture of clean and healthy living, both at school and in their daily lives.

This community service program aimed to implement the ESB Point of Sales (POS) application as a tool for financial digitalization at The Houseplants Coffee, an MSME located on Bengawan Street No. 16, Bandung City. The main problems faced by the partner included manual transaction recording, limited sales information, and weak control over inventory and cash flow. A Participatory Action Research approach was applied by involving the owner and staff in all stages of the program, including problem identification, planning, implementation, mentoring, and evaluation. The results indicate improved transaction recording accuracy, better inventory monitoring, and the availability of digital-based sales reports. The mentoring process also led to changes in work behavior, the establishment of new technology-based practices, and the emergence of a local leader supporting system sustainability. These findings demonstrate that integrating POS technology with a participatory approach effectively promotes sustainable digital transformation in MSMEs.

Micro, small, and medium enterprises (MSMEs) are required to establish well-organized bookkeeping and administrative systems to enhance competitiveness and readiness for international expansion. However, Iluh Craft MSME continues to face challenges related to unstructured financial record-keeping and traditional administrative practices, which hinder effective financial monitoring and the preparation of business documentation. This community service activity aims to implement an efficient bookkeeping and administrative system to improve recording accuracy, operational efficiency, and the readiness of Iluh Craft MSME to expand into international markets. The implementation employed a descriptive participatory approach involving interviews, observations, and documentation, followed by system design, phased implementation, mentoring, and joint evaluation with the partner. The results demonstrate a significant improvement in the accuracy of financial records, a reduction in transaction recording errors to below 5%, administrative time efficiency gains of approximately 25–30%, and improved document organization with faster data retrieval. In addition, more than 90% of staff members were able to operate the system independently. Overall, the implementation of an efficient bookkeeping and administrative system proved effective in supporting more professional business management and enhancing the readiness of Iluh Craft MSME for international market expansion.

Acute Respiratory Infection (ARI) is one of the most common health problems among primary school–aged children and may interfere with the learning process as well as children’s overall health status. This community service activity aimed to improve primary school students’ knowledge and awareness regarding ARI prevention through the implementation of the Faculty of Medicine Teaching Movement. The methods used were interactive lectures and demonstrations tailored to the characteristics of primary school children, including education on ARI, proper cough and sneeze etiquette, and correct handwashing practices. The community service program was conducted in three stages: planning and preparation, implementation, and evaluation and monitoring. The activity involved collaboration between lecturers and medical students from the Faculty of Medicine, Universitas Muhammadiyah Semarang, who served as health education facilitators. The evaluation results showed a significant improvement in students’ knowledge, with the proportion of students in the good knowledge category increasing from 47.4% before the intervention to 78.9% after the intervention, along with an increase in the mean score of 28.4 points (p < 0.05). This activity not only enhanced students’ understanding of ARI prevention but also strengthened the role of medical students in field-based learning and promoted the development of health awareness within the school and family environment.

Stunting is a chronic nutritional problem that affects children's growth and development and remains a major public health challenge. Posyandu plays a strategic role in the prevention and early detection of stunting through community-based basic health services. This community service activity aims to optimize the role of Posyandu as a strategy for preventing and detecting stunting early in Nagreg Village, Banten. The methods used include anthropometric measurements of children aged 0–59 months and health education on nutrition for parents and Posyandu cadres. Data analysis was conducted descriptively based on age groups. The results show that out of 32 children examined, 37.5% showed indications of stunting risk. This finding suggests that the integration of growth monitoring and nutrition education at Posyandu has the potential to be an effective strategy for the prevention and early detection of stunting, as well as to support the improvement of children's health quality. This activity also enhances parents' and Posyandu cadres' understanding of the importance of monitoring nutritional status to prevent stunting more effectively.

Stunting is a chronic nutritional problem that affects children's growth and development and remains a major public health challenge. Posyandu plays a strategic role in the prevention and early detection of stunting through community-based basic health services. This community service activity aims to optimize the role of Posyandu as a strategy for preventing and detecting stunting early in Nagreg Village, Banten. The methods used include anthropometric measurements of children aged 0–59 months and health education on nutrition for parents and Posyandu cadres. Data analysis was conducted descriptively based on age groups. The results show that out of 32 children examined, 37.5% showed indications of stunting risk. This finding suggests that the integration of growth monitoring and nutrition education at Posyandu has the potential to be an effective strategy for the prevention and early detection of stunting, as well as to support the improvement of children's health quality. This activity also enhances parents' and Posyandu cadres' understanding of the importance of monitoring nutritional status to prevent stunting more effectively.

Stunting remains a chronic nutrition problem that requires strengthening community-based interventions, particularly through optimizing the role of posyandu cadres. This article aims to describe nutrition education and child growth monitoring for cadres as a strategy to prevent stunting at Posyandu Delima. The method employed was a participatory community empowerment approach based on health education. The activities were conducted through several stages, including needs assessment, development and delivery of nutrition education, hands-on practice in child growth monitoring, cadre mentoring, and evaluation with reflective feedback. The results showed an improvement in cadres’ knowledge and skills in interpreting growth indicators, identifying early risks of nutritional problems, and delivering structured nutrition education to caregivers of under-five children. Strengthening cadre capacity contributed to better quality of child growth monitoring and reinforced the role of posyandu as a community-based primary health service. In conclusion, integrated nutrition education and child growth monitoring are effective in supporting stunting prevention efforts and are aligned with national policies on strengthening maternal and child health services.

Stunting remains a chronic nutrition problem that requires strengthening community-based interventions, particularly through optimizing the role of posyandu cadres. This article aims to describe nutrition education and child growth monitoring for cadres as a strategy to prevent stunting at Posyandu Delima. The method employed was a participatory community empowerment approach based on health education. The activities were conducted through several stages, including needs assessment, development and delivery of nutrition education, hands-on practice in child growth monitoring, cadre mentoring, and evaluation with reflective feedback. The results showed an improvement in cadres’ knowledge and skills in interpreting growth indicators, identifying early risks of nutritional problems, and delivering structured nutrition education to caregivers of under-five children. Strengthening cadre capacity contributed to better quality of child growth monitoring and reinforced the role of posyandu as a community-based primary health service. In conclusion, integrated nutrition education and child growth monitoring are effective in supporting stunting prevention efforts and are aligned with national policies on strengthening maternal and child health services.