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This community service activity aims to explore strategies for strengthening human competencies in facing technological disruption through a national seminar entitled “Human Resource Transformation in the Digital Era: An Interdisciplinary Approach for Sustainable Community Empowerment.” The seminar featured expert speakers from various universities to provide multidimensional perspectives for participants. The discussion focused on the integration of digital technology, adaptation of organizational culture, and management innovation to enhance community economic resilience. The implementation method involved intensive material presentations and interactive discussions that bridged academic theory with practical field needs. The results of the activity indicated an increase in participants’ awareness and understanding of the importance of digital literacy and interdisciplinary collaboration as key factors for inclusive empowerment. Through synergy among academics, the seminar successfully formulated strategic recommendations for developing adaptive, innovative, and globally competitive human resources. It is expected that the outcomes of this activity will serve as a catalyst for achieving sustainable community independence amid the rapidly evolving digital ecosystem. Recognizing the importance of this issue, the seminar was held on March 7, 2026, and comprehensively discussed strategies, insights, and research findings related to human resource transformation in the digital era, including how organizations can become more competitive.

The journey and development of human life in the world today, consciously or unconsciously, have entered the period or era of Society 5.0. This Society 5.0 era is characterized by the massive integration of physical and digital spaces, which on one hand opens up unlimited innovation opportunities, but on the other hand presents complex challenges to national unity and identity. This Community Service (PkM) activity is based on the urgency to strengthen the foundational character of students in general, and students of Politeknik Bisnis Indonesia in particular, so that they are not merely spectators, but active players who have a positive impact amid the technological disruption era of Society 5.0. Therefore, this PkM activity is designed and implemented to address the need for strengthening digital literacy that is ethical and nationally minded for students. From the PkM activities that have been carried out at Politeknik Bisnis Indonesia under the title “Building National Insight for Students with Character and Impact in the Society 5.0 Era concludes that it is necessary to understand national insight from an early age so that the nation's next generation realizes early on that they are part of the nation and the state of Indonesia, and by understanding and being able to internalize the values or pillars of national insight, they can have a positive impact on community life, nationhood, and statehood in the Unitary State of the Republic of Indonesia.

A clear national insight can guarantee the achievement of national interests, both internally and externally. This means that national insight provides a clear picture and direction for the nation's survival, as well as the future development of the nation and state. The organization of national and state life must proceed on the basis of mutual agreement, namely Pancasila, the 1945 Constitution, the Unitary State of the Republic of Indonesia (NKRI), and Bhinneka Tunggal Ika (Unity in Diversity). Indonesia's existence as a state based on the rule of law (rechtstaat) based on Pancasila and the 1945 Constitution requires the development of Pancasila ideology and national insight as instruments that serve as catalysts or drivers in strengthening national insight and spirit, love of the homeland, democracy, legal awareness, respect for diversity, and participation in building a Pancasila-based nation in Wonogiri, especially among intellectuals. In accordance with its function, the Pancasila Ideology and National Insight Development organizes national, democratic, legal, multicultural and citizenship education to support the realization of citizens who are aware of their rights and obligations, as well as intelligent, skilled and have character so that they can be relied upon to build the nation and the Unitary State of the Republic of Indonesia.

This study aims to identify the types of products or creative works produced by Indonesia’s golden generation in the context of developing a talent-based creative economy in the digital era. A talent-based economy refers to an economic model that leverages individual skills, creativity, and innovation as the main capital for generating economic value. Using a literature review approach, this research analyzes the implementation of a talent- driven creative economy, particularly how the youth especially Gen Z and millennials produce various digital outputs such as illustrations, animations, educational applications, video content, NFTs, and social media-based e-commerce products. This implementation reflects the integration of individual creativity with digital technology utilization, aligning with core 21st-century skills such as critical thinking, collaboration, communication, and digital literacy. The findings reveal that the creative economy contributes not only to cultural and artistic sectors but also to real economic sectors such as digital MSMEs, content industries, educational technology (edutech), and the broader digital economy. These insights show that with the support of digital infrastructure, technological literacy, and affirmative policies, the golden generation can foster innovation with economic value while enhancing national competitiveness amid global transformation toward Indonesia Emas 2045.

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.

This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.

 National insight is an important foundation in the character development of Indonesia's young generation, especially in facing the challenges of globalization, digitalization, and changing values ​​among adolescents. This Community Service (PKM) activity aims to strengthen national insight for new students of SMAN 46 Jakarta through a contextual approach relevant to the conditions of today's youth. The contextual approach was chosen because it can help students understand the material by connecting the knowledge learned with their daily experiences, so that the learning process becomes more meaningful, easier to understand, and less abstract (Aminah et al., 2022; Parhan & Sukaenah, 2020). The methods used in this program include interactive counseling, group discussions, and reflections supported by audiovisual media close to students' daily lives, such as short videos, digital illustrations, and case simulations. This activity was held on July 14–16, 2025, as part of the School Environment Introduction Period (MPLS) and was attended by 450 new students in grade X. The results of the activity showed a significant increase in students' understanding of the concept of national insight from a practical and contextual perspective, with a focus on the values ​​of empathy, solidarity, mutual cooperation, anti-bullying, and positive creativity. Furthermore, this program succeeded in changing the paradigm of students from an understanding of national insight that initially tended to be normative and abstract to being more applicable in everyday life. This proves that strengthening national insight through a contextual approach can be an effective strategy in forming a young generation that is characterful, adaptive, and has social awareness.

This study aims to explore the implementation of unity-based marketing management in enhancing consumer loyalty among university students at the Seblak Bujangan culinary microenterprise. As one of the local SMEs located near Sultan Ageng Tirtayasa University, Seblak Bujangan integrates the value of unity—derived from the Third Principle of Pancasila—into its marketing strategy, not only to attract customers but also to create a social space that strengthens community bonds. The research employs a descriptive qualitative method involving interviews, observations, and documentation to gain a deep understanding of marketing practices and their social implications. Findings reveal that Seblak Bujangan has successfully transformed from a simple food stall into a social hub for students by combining friendly service, a comfortable atmosphere, and creative digital marketing such as Instagram and TikTok promotions. The sense of togetherness and inclusivity fosters strong emotional attachment, leading to customer loyalty manifested through repeat visits and positive word-of-mouth. The study concludes that marketing strategies grounded in social and national values can enhance consumer engagement while contributing to social harmony. This approach provides new insights into value-based marketing for SMEs, showing that economic and social functions can coexist to create sustainable consumer relationships.

Forgery of diplomas constitutes a criminal act that undermines the integrity of the national education system and negatively impacts public trust in educational institutions as well as law enforcement in Indonesia. This study aims to thoroughly examine the criminal law regulations governing diploma forgery, particularly under Article 263 of the Indonesian Criminal Code (KUHP), along with the essential elements required for an act to be classified as diploma forgery. Furthermore, the study explores the implementation of criminal law in handling diploma forgery cases in Indonesia, including the challenges and obstacles faced by law enforcement officers and the structural and cultural factors affecting the effectiveness of law enforcement. This research employs a normative legal approach, utilizing statutory, conceptual, and case study methods to obtain comprehensive theoretical and empirical insights. The findings reveal that despite the existence of clear and stringent legal provisions, law enforcement practices still encounter barriers such as inadequate diploma verification systems, the absence of an integrated national diploma database, and low public legal awareness regarding the consequences of diploma forgery. Cases involving professional individuals committing diploma forgery underscore the need for more consistent and systematic law enforcement. Consequently, this study recommends the development of an integrated national diploma database, enhancement of law enforcement capacity and coordination, intensified public legal education and outreach, and the strict application of legal sanctions to effectively prevent and prosecute perpetrators of diploma forgery

This study aims to identify the leading economic sectors in East Kalimantan Province and analyze their influence on the development of the National Capital of the Archipelago (IKN) as an economic superhub. Using secondary data from 2019–2023, the analysis applies Location Quotient (LQ), Dynamic LQ (DLQ), Shift-Share, and SWOT methods to evaluate the regional economy. Results show that the mining and quarrying sector remains dominant, while agriculture and processing industries demonstrate stable potential for sustainable growth. The study also highlights the urgency of economic diversification, human capital development, and renewable energy as strategic steps to reduce dependence on extractive sectors. The formation of a collaborative blueprint between regional governments, businesses, and communities with the IKN Authority is proposed to strengthen connectivity and economic integration. This research provides critical insights for policy formulation to support East Kalimantan’s transformation as a central player in national development.

Students' lack of understanding of national values is a serious challenge in today's digital era. To answer these problems, this community service activity aims to increase students' understanding of the 4 Pillars of Nationality of the People's Consultative Assembly of the Republic of Indonesia: Pancasila, the 1945 Constitution, the Republic of Indonesia, and Bhineka Tunggal Ika. The activity was held on June 2, 2025 at 10.00 WIB at the Hall of Murni Teguh University PSDKU Pematangsiantar involving 200 students from various universities in Pematangsiantar. The method of implementation was in the form of an interactive seminar that presented resource persons Mangihut Sinaga, S.H., M.H. (Member of the House of Representatives of the Republic of Indonesia) and Henry Dinan Pardede, S.P., M.M. (Academic). The material was delivered based on the official module of the Socialization of the 4 Pillars of the People's Consultative Assembly of the Republic of Indonesia. The results of the activity showed a significant increase in students' understanding of the importance of practicing national values in daily life. This activity is a strategic step in shaping the character of students who are nationalist, with integrity, and with national insight.

Economic growth is one of the key indicators that reflects the welfare level of a country's population. Therefore, economic growth is always a central focus in national development planning, with the expectation of continuous improvement year after year. Java Island plays a vital role as the largest contributor to the national economy. However, the impact of the Covid-19 pandemic, which occurred recently, caused a significant economic contraction, and Java Island was the most affected region. This crisis has impacted all sectors of the economy, including industry, trade, and tourism, which in turn affected the national economy. Nevertheless, the economic recovery efforts have begun to show results, with the economy, especially in Java, growing significantly in 2021. However, rapid growth in certain districts/cities in Java has caused new issues, such as population explosions, environmental degradation, and increasing crime rates. Therefore, it is essential to conduct a thorough analysis of the factors influencing economic growth and to map out the potential economic indicators in various regions across Java. This study uses multivariate biplot analysis and spatial econometrics to analyze and map the uniformity of districts/cities, industry mapping, and areas that serve as growth centers and those that are less developed. The results show that factors affecting economic growth in districts/cities vary. Generally, inflation has both positive and negative effects on the economy, while the unemployment rate, human development index, and population growth rate have a positive impact on economic growth. This study provides clear insights to support more targeted and effective development policies on Java Island, as well as improve the quality of life for residents in less developed areas.

Industrialization is a key factor in the economic development of a country, including Indonesia. Since the New Order era, industrialization has become an integral part of national development strategies, marked by the growth of the industrial sector and the active involvement of state-owned enterprises (SOEs). This study aims to provide a comprehensive understanding of the concept of industrialization, its role in the economy, the development of the industrial sector in Indonesia, its impacts, and concrete examples of state-owned enterprises operating in the industrial sector. The method used is a literature review with a qualitative approach, focusing on synthesizing findings from various sources to gain deeper insight. The discussion results show that industrialization greatly contributes to economic growth and job creation, but it also brings negative impacts such as environmental pollution, consumerism, cultural value shifts, and uncontrolled urbanization. One example of a state-owned enterprise playing a major role in the industrial sector is PT Pertamina (Persero), which contributes to national energy security and the development of a sustainable energy industry. By understanding the dynamics of industrialization, it is hoped that Indonesia’s future economic development can achieve a better balance between growth and sustainability.

The Sinta Score Overall (SSO) ranking is a crucial indicator in assessing the academic quality and productivity of lecturers and researchers. However, many academics face challenges in improving their SSO ranking due to a lack of understanding of effective strategies for scientific publication. Therefore, this community service initiative was conducted through a national webinar with the primary objective of providing insights and strategies to academics on how to optimize their SSO. The method employed in this initiative involved dissemination and interactive discussions via a webinar platform, featuring speakers with extensive experience in scientific publication and Sinta ranking. The webinar covered key topics, including high-quality publication strategies, the importance of international collaboration, and the utilization of academic media to enhance research visibility. The results indicate that improving publication quality, expanding collaborative networks, and selecting research topics aligned with global issues are essential steps in increasing SSO. By implementing the right strategies and maintaining consistency in scientific publication, academics can enhance their reputation and expand research collaboration opportunities.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

Education plays a crucial role in improving human resource quality to achieve national goals. Universitas Muhammadiyah Riau (UMRI), through the Faculty of Teacher Training and Education (FKIP) Informatics, equips students with academic and pedagogical competencies to produce professional future teachers. The School Field Introduction Program (PLP) at Ma Dar-El Hikmah Pekanbaru serves as an experiential learning platform that enables students to observe school culture, build competencies, and understand the teaching-learning process directly. This study employs observation, interviews, and documentation methods to provide in-depth insights into the teacher’s role in managing the educational environment. The findings of this program are expected to enhance students’ understanding of the education sector and develop their skills as professional and adaptive future educators.

Power Index is a strategic indicator measuring a nation's military, economic, and geopolitical capabilities, closely tied to national defense and security. This study examines key factors such as currency exchange rates, GDP, education levels, and technology penetration in shaping the Power Index. Economic stability underpins defense development, while advanced education and digital infrastructure drive innovations in military technology and cybersecurity. Developed countries dominate defense capabilities due to robust technological infrastructures, while developing nations show potential through investments in education and technology. Beta distribution regression, with its suitability for bounded variables, was utilized to model the Power Index. The study provides insights into the interplay between economic, educational, and technological factors, supporting strategic policymaking to strengthen national defense in a dynamic global landscape.

Strengthening national insight and nationalism is a strategic step in building a society that loves its homeland, upholds unity, and understands diversity as the strength of the nation. This article discusses a community service program carried out in Sidodadi Village, Surabaya City, with the aim of increasing public understanding of national insight and nationalism. This program involved 30 participants from various backgrounds through seminars, group discussions, and practical training. Participatory methods were applied to ensure active community involvement in the learning process. The evaluation results showed a significant increase in the level of participant understanding, from 70% before the activity to 85% after. In addition, the positive response from participants reflects the success of this activity in instilling national values ​​that are relevant to everyday life. Despite challenges such as time constraints and uneven involvement, this activity has had a real impact on strengthening nationalism at the local level. This program concludes that strengthening national insight requires a systematic, educational, and sustainable approach. With the support of local governments and community participation, similar activities can be replicated in other regions to strengthen national unity.

Strengthening national insight and nationalism is a strategic step in building a society that loves its homeland, upholds unity, and understands diversity as the strength of the nation. This article discusses a community service program carried out in Sidodadi Village, Surabaya City, with the aim of increasing public understanding of national insight and nationalism. This program involved 30 participants from various backgrounds through seminars, group discussions, and practical training. Participatory methods were applied to ensure active community involvement in the learning process. The evaluation results showed a significant increase in the level of participant understanding, from 70% before the activity to 85% after. In addition, the positive response from participants reflects the success of this activity in instilling national values ​​that are relevant to everyday life. Despite challenges such as time constraints and uneven involvement, this activity has had a real impact on strengthening nationalism at the local level. This program concludes that strengthening national insight requires a systematic, educational, and sustainable approach. With the support of local governments and community participation, similar activities can be replicated in other regions to strengthen national unity.

The purpose of this research is to conduct a literature review of previous research on the Balanced Scorecard (BSC) from 2020-2024. BSC as a strategic tool management tool that is widely used by universities to improve the performance of their organizations. This research uses SLR which presents quantitative data on BSC issues and university performance. There are several measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results show 30 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, and internal perspective. The theory used is BSC theory. The fields of accounting, management, public universities and private universities have researched a lot about BSC. Based on BSC measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented BSC, the main challenge faced is the adjustment of key performance indicators and long-term goals of the college. This research provides insights, benefits and constraints in implementing and recommending BSC to improve organizational performance.