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Pengabdian ini bertujuan memperkuat akuntabilitas pengelolaan dana pembangunan masjid melalui penyusunan informasi keuangan berbasis ISAK 335. Pengabdian menggunakan pendekatan Participatory Action Research (PAR) melalui observasi, wawancara, dan pendampingan penyusunan laporan keuangan. Kegiatan dilakukan melalui klasifikasi transaksi, penyusunan laporan keuangan, serta analisis efisiensi dan partisipasi donatur. Hasil pengabdian berupa tersusunnya laporan keuangan pembangunan masjid yang lebih sistematis dan informatif. Takmir memperoleh pemahaman mengenai efisiensi penggunaan dana dan pola partisipasi masyarakat. Transparansi laporan keuangan juga memperkuat kepercayaan jamaah terhadap pengelolaan dana pembangunan. Pengabdian ini berdampak pada penguatan tata kelola, akuntabilitas, dan keberlanjutan partisipasi masyarakat dalam memakmurkan masjid.

This study aims to analyze the implementation of legal responsibility by goat farmers in managing waste from Etawa goat farming based on a circular economy model at Nusantara Farm, Sidoarjo. The study employs both normative juridical and empirical juridical approaches, with data collection techniques including literature review, interviews, and field observations.The results indicate that waste management is carried out through direct utilization, such as using livestock manure as organic fertilizer, selling waste, and distributing it to the surrounding community. These practices demonstrate that waste is not disposed of carelessly but rather reused, thereby creating economic and functional value.From a legal perspective, this condition reflects the fulfillment of the farmers' responsibilities in accordance with applicable laws and regulations, particularly in efforts to prevent environmental pollution. Furthermore, these waste management practices partially embody the principles of the circular economy, especially in terms of reuse.However, the current waste management practices remain conventional and are not yet optimally integrated. Therefore, there is a need to develop a waste management model based on an integrated closed-loop system to enhance the economic value of waste while ensuring more effective environmental sustainability.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Organizational psychology plays an important role in understanding individual and group behavior within organizations, particularly in educational contexts. Its application can help improve the effectiveness of educational institution management by strengthening key aspects such as work motivation, leadership, communication, and a conducive work environment. By understanding these aspects, educational organizations can develop more effective work systems, enhance the performance of educators, and create a positive and productive organizational culture. However, research on organizational psychology in educational settings remains fragmented and often focuses on specific variables separately. This limits a comprehensive understanding of how these factors interact to influence overall organizational performance. Therefore, a more integrative and comprehensive review is needed to synthesize previous findings. This study aims to review and synthesize existing literature on organizational psychology in educational organizations, with a particular focus on the roles of motivation, leadership, and work environment in improving organizational effectiveness. The findings are expected to provide a more holistic understanding and serve as a basis for developing strategies to enhance the performance of educational organizations in the future.

This study conducts a systematic review of literature concerning the role of Management Information Systems (MIS) in managing Umrah pilgrim data across Indonesia. Employing a Systematic Literature Review (SLR) guided by the PRISMA protocol, the study examined and synthesized 24 peer-reviewed articles published between 2019 and 2026, drawn from Google Scholar, SINTA, and nationally accredited journal portals. Findings indicate that MIS adoption has yielded notable improvements in operational efficiency, data reliability, service transparency, and the overall quality of managerial decision-making within Umrah travel organizations. Web-based MIS remains the predominant technological approach, offering integrated modules for pilgrim registration, document handling, financial tracking, and departure scheduling. At the national level, government-initiated platforms such as SISKOHAT and SISKOPATUH have demonstrated tangible contributions to the administration of Hajj and Umrah services. Nevertheless, persistent obstacles continue to hinder full-scale adoption, including inadequate digital infrastructure in certain regions, inconsistent internet connectivity, and gaps in human resource competencies for operating digital systems. The study argues that embracing MIS is no longer optional for Umrah travel operators; rather, it constitutes a strategic necessity. Future research is encouraged to investigate long-term implementation outcomes, cross-system comparisons, and data security considerations within the broader digital landscape of pilgrimage service management.

Rapid urban growth is often linked to the narrative of sustainable development, yet the reality is that fundamental issues remain in the management of urban waste. This paper aims to examine the gap between the concept of a sustainable city and sub-optimal waste management practices. Through a normative legal approach involving an analysis of legislation and relevant literature, it has been found that the implementation of waste management policies continues to face various challenges, such as weak law enforcement, a lack of policy integration, and low levels of public participation. On the other hand, the use of the label ‘sustainable city’ tends to be symbolic and does not yet reflect comprehensive practices. This paper positions the issue of waste as a key indicator in assessing urban sustainability. The novelty of this study lies in its critical approach, which links the discourse on sustainability with the contextual realities of waste management, thereby offering a more reflective and distinct perspective from previous studies.

Pendidikan Kewarganegaraan merupakan suatu program pendidikan yang bertujuan untuk mengajarkan prinsip-prinsip pragmatis dan prosedural yang berusaha untuk mengembangkan sifat kemanusiaan, budaya, serta memberikan kekuatan kepada individu, hususnya siswa, agar mereka dapat menjadi warga negara yang baik sesuai dengan tuntutan yang diakui secara moral dan konstitusional oleh  negara. Pada pembelajaran kewarganegaraan ada tiga yang menjadi dasar dalam pembelajaran yang salah satunya adalah mengembangkan kecerdasan warga negara, membina tanggung jawab warga negara, serta mendorong partisipasi warga negara dalam kehidupan berbangsa dan bernegara. Permasalahan Prioritas yang dihadapi adalah di SD Negeri 095207 Sorba Tonduhan, yaitu keterbatasan pembelajaran berbasisi proyek, tidak tersedianya fasilitas pendukung seperti computer yang ada di lingkungan sekolah tersebut. Kompetensi Guru dalam Pengelolaan Pembelajaran kurang Kreatif: Kompetensi pedagogik guru dalam merancang pembelajaran yang interaktif dan berbasis konteks lokal masih terbatas. Penggunaan metode pembelajaran tradisional cenderung mendominasi, sehingga kurang menarik bagi siswa. Solusi yang diberikan adalah berupa pembelajaran proyek penerapan model pembelajaran berbasis proyek, Dimana pembelajaran berbasis proyek melibatkan antara guru dengan siswa. Guru berperan aktif dalam memotivasi siswa dan meningkatkan kualitas pembelajaran. Guru mempunyai masukan dan kreativitas yang besar serta dapat meningkatkan motivasi belajar untuk membantu siswa mencapai hasil belajar yang baik, (Magdalena et al., 2024). Menurut (Norhikmah et al., 2022), Model pembelajaran berbasis proyek menuntut siswa untuk membuat proyek yang berkaitan dengan mata pelajaran terkait. Proyek pada pembelajaran ini dibangun berdasar ide-ide para siswa yang berasal dari keresahan permasalahan riil, sehingga peserta didik terjun secara langsung dalam memecahkan masalah.

Tujuan kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah untuk meningkatkan pengetahuan dan keterampilan Pengurus dan anggota Poktan Kelana Indah Desa Taddan dalam memahami serta menerapkan perencanaan keuangan yang efektif dan efisien guna mendukung pengelolaan keuangan yang lebih baik di masa depan. Adapun metode pelaksanaan kegiatan pengabdian ini meliputi beberapa tahapan, yaitu Tahap 1 melakukan survei dan diskusi dengan mitra, Tahap 2 pelaksanaan program kegiatan kepada mitra, dan Tahap 3 evaluasi program kegiatan yang bertujuan untuk melihat sejauh mana kegiatan yang telah dilaksanakan mampu mencapai sasaran yang tepat. Hasil kegiatan ini menunjukkan adanya peningkatan keilmuan dan keterampilan dalam pemahaman keuangan di masa depan bagi Pengurus dan anggota Poktan Kelana Indah Desa Taddan. Setelah pelaksanaan Pengabdian Kepada Masyarakat (PKM), para peserta menjadi lebih memahami dan menyadari pentingnya peran Poktan Kelana Indah Desa Taddan dalam melakukan perencanaan keuangan secara efektif dan efisien. Dengan demikian, diharapkan para peserta dapat menjadi sumber daya manusia yang berkualitas dalam memanfaatkan dan mengelola sumber keuangannya secara optimal.

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

The waste problem in Indonesia has now reached a critical stage and has become an increasingly serious environmental issue. The ever-increasing volume of waste is not being managed effectively, leading to various negative impacts, particularly environmental pollution. This study aims to examine the state of waste management in Indonesia and its impact on water pollution from the perspective of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative research through a literature review utilizing various sources such as journals, official reports, and legislation. The results indicate that the majority of waste originates from household activities, while management practices remain rudimentary, such as the “collect-transport-dispose” method and open dumping. This situation leads to waste accumulation, which contributes to water pollution, deteriorating environmental quality, and increased health risks for the community. Furthermore, suboptimal waste management also poses a challenge in achieving sustainable development goals, particularly regarding responsible consumption and access to clean water and sanitation. Therefore, improved efforts are needed through the application of the reduce, reuse, recycle (3R) principles, increased public awareness, and the active role of the government and the private sector in providing a sustainable waste management system. With the right measures, it is hoped that the waste problem in Indonesia can be reduced and the environment preserved.

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 vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.

Kegiatan pengabdian kepada masyarakat ini bertujuan mengakselerasi kapasitas SDM pengelola BUMDes Tegar Mandiri Madulang melalui pendekatan Community Capacity Building (CCB). Metode yang digunakan meliputi pelatihan partisipatif, pendampingan, serta evaluasi berbasis pre-test dan post-test pada lima aspek kompetensi utama, yaitu manajemen usaha, tata kelola keuangan, pengembangan produk, pemasaran digital, dan jejaring kemitraan. Hasil analisis kebutuhan menunjukkan adanya kesenjangan kapasitas yang tinggi terutama pada aspek pemasaran digital, manajemen usaha, dan tata kelola keuangan. Implementasi CCB mampu meningkatkan kapasitas pengelola secara signifikan, ditunjukkan oleh kenaikan rata-rata skor dari 48,8% (pre-test) menjadi 81% (post-test) atau meningkat sebesar 32,2%. Peningkatan tertinggi terjadi pada aspek pemasaran digital (36%), diikuti tata kelola keuangan (35%) dan pengembangan produk (33%). Selain itu, terjadi perubahan nyata pada praktik pengelolaan, seperti tersusunnya rencana bisnis, pembukuan keuangan rutin, peningkatan jumlah produk inovatif, serta terbentuknya jejaring kemitraan strategis. Temuan ini menunjukkan bahwa pendekatan CCB efektif dalam mendorong lompatan kapasitas dan kinerja kelembagaan BUMDes secara berkelanjutan. Dengan demikian, model ini dapat direplikasi sebagai strategi penguatan ekonomi desa berbasis pemberdayaan komunitas.

Public facilities play an important role in supporting community activities, especially in sports and social interaction. However, inadequate maintenance can reduce their functionality and user comfort. This study aims to improve the function of public facilities through the revitalization of a badminton court area at the Technical Implementation Unit for Road and Bridge Management in Surabaya, making it more feasible, safe, and comfortable for use. The study employs a quantitative descriptive approach combined with Participatory Action Research (PAR), with data collected through direct observation of facility conditions before and after revitalization. The results show a significant improvement in the quality of infrastructure, both in physical condition and environmental comfort. The revitalized court supports better sports activities and increases user participation. These findings indicate that revitalization not only enhances facility quality but also promotes greater utilization, improved social interaction, and a more productive environment, demonstrating its effectiveness in optimizing public facility functions.

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

Community dues are a form of public participation in supporting social activities and neighborhood development. However, low participation in paying dues remains a common issue in many communities. This study aims to analyze the role of community awareness and the management system of youth organizations in improving the effectiveness of dues collection in Neighborhood 15, Geluran, Sidoarjo. The method used is Asset-Based Community Development (ABCD), with data collected through observation, interviews, and focus group discussions. The results show that increased community awareness, supported by continuous socialization, has positively influenced residents’ perceptions, transforming dues from being seen as a burden into a shared responsibility. In addition, improvements in management systems, including transparent financial recording and regular reporting, have strengthened public trust. The findings also indicate a strong relationship between awareness and management systems, where transparency enhances trust and encourages higher participation. Furthermore, the ABCD approach successfully utilizes local assets such as youth involvement and social solidarity, leading to strengthened community engagement and the emergence of local leadership. Despite these improvements, some residents still show inconsistent participation, indicating the need for continuous efforts to sustain the program. This study highlights the importance of integrating awareness-building and transparent management to achieve sustainable community participation.

Urban waste management has become a complex challenge due to population growth, urbanization, and economic activities contributing to higher waste generation. Effective waste management systems are required to reduce waste disposed at final disposal sites. This study aims to evaluate the effectiveness of waste management at the TPS 3R Pedalangan Bersinar facility in Semarang City by examining waste separation from the source. The research applied a quantitative approach using mass balance analysis to assess the balance between incoming waste, processed waste, and residual waste in the system. Primary data were collected through field observations, interviews, and operational monitoring for six consecutive days, while secondary data were obtained from the Semarang Environmental Agency. Results show community-based waste banks in Pedalangan demonstrate a high level of effectiveness with a recovery factor reaching 100%, indicating optimal recycling performance and strong community participation. Meanwhile, the TPS 3R facility processes an average waste volume of 16.61 m³/day with reduction of 10.32 m³/day and residual waste of 6.29 m³/day, resulting in a recovery factor of approximately 0.62 categorized as moderate effectiveness. Therefore, strengthening household waste separation, improving operational management, and increasing community participation are recommended to enhance waste reduction and support sustainable urban waste management systems.

This study discusses the production of digital campaign content for Perumda Transpakuan Bogor through Instagram and videotron as part of public transportation communication strategies targeting Generation Z. The study aims to analyze and implement digital content production processes that are visually engaging, informative, and relevant to young audiences. This research used a qualitative descriptive approach with a project-based applied research orientation. Data were collected through participatory observation, documentation, and Instagram Insight analysis. The project resulted in nine Instagram contents in the form of reels, carousel posts, infographics, and interactive posts, as well as one public service advertisement video for videotron media. The findings show that the use of storytelling, relatable visuals, and short-form video formats effectively increased audience reach and engagement. Instagram reels became the most effective format in attracting Generation Z audiences, while videotron strengthened message distribution in public spaces. The study implies that integrating social media and digital outdoor media can support more effective public communication campaigns for public transportation services.

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas