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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.

Sekolah Menengah Kejuruan (SMK) dituntut menghasilkan lulusan yang siap kerja dan mampu beradaptasi dengan perkembangan industri. Namun, proses pembelajaran akuntansi di beberapa SMK di Kabupaten Karawang masih didominasi metode konvensional yang berpusat pada guru dan belum sepenuhnya menerapkan pembelajaran berbasis pemecahan masalah sesuai kebutuhan dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kompetensi guru akuntansi melalui pembelajaran berbasis Design Thinking. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif yang meliputi identifikasi kebutuhan, perencanaan program, pelaksanaan pelatihan, pendampingan, dan evaluasi kegiatan. Pelatihan memperkenalkan tahapan Design Thinking yang terdiri atas empathize, define, ideate, prototype, dan test. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, pre-test dan post-test, serta penilaian terhadap perangkat pembelajaran yang dihasilkan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam menerapkan pembelajaran akuntansi yang inovatif. Peserta menunjukkan peningkatan pemahaman terhadap konsep Design Thinking, kemampuan menyusun perangkat pembelajaran kontekstual, serta motivasi untuk mengembangkan pembelajaran yang berpusat pada siswa. Hasil post-test menunjukkan rata-rata pemahaman guru mencapai 75,88 dan lebih dari 80% peserta mampu menjawab dengan benar tahapan Design Thinking. Kegiatan ini menyimpulkan bahwa Design Thinking dapat menjadi pendekatan pembelajaran yang efektif untuk meningkatkan kompetensi pedagogik guru serta mendukung pengembangan pembelajaran akuntansi yang kontekstual, kolaboratif, dan sesuai dengan kebutuhan industri.

This study aims to improve subcontractor safety performance through strengthening governance systems, leading safety indicators, capability building, and performance monitoring at PT Putra Perkasa Abadi (PPA) Jobsite Borneo Indobara (BIB). The research was motivated by the increasing trend of subcontractor incidents during Quarter 1 to Quarter 3 of 2025, where seven incidents occurred and exceeded the company threshold. In addition, subcontractor performance evaluation scores remained below the target threshold of 70, while customer satisfaction scores in subcontractor management decreased from 8.45 to 7.58. The study applied a continuous improvement approach using Quality Control Circle (QCC), Pareto analysis, Nominal Group Technique (NGT), and root cause analysis with the Ishikawa method. Improvement initiatives were implemented through four strategic pillars: strengthening governance, reinforcing leading indicators, capability building, and integrated dashboard monitoring. The implementation results showed significant improvements in subcontractor safety management. The subcontractor incident frequency rate was reduced to zero incidents in Quarter 4 of 2025, subcontractor performance evaluation increased above the threshold to 70.81, and customer satisfaction scores improved to 8.55. The findings indicate that structured governance strengthening combined with real-time monitoring and subcontractor engagement can significantly improve mining safety performance and stakeholder trust.

This study analyzes the urgency of strengthening citizen lawsuit mechanisms in response to spatial planning failures from an environmental law perspective, using the 2025 floods in Bali as a case study. The study is motivated by the increasing frequency and intensity of floods, which can no longer be understood as merely natural phenomena, but rather as the result of structural failures in spatial planning management and weak government accountability. Normatively, spatial planning is regulated under Undang Undang Nomor 26 Tahun 2007 dan Undang Undang Nomor 32 Tahun 2009 however, its implementation reveals a gap between legal norms and actual practice. The methodology employed is a normative legal approach, involving an analysis of legislation, legal doctrine, and judicial practices related to citizen lawsuits. The study's findings show that land-use conversion and development in water catchment areas, which go against the precautionary principle, the polluter pays principle, and sustainable development, are examples of spatial planning violations that cause flooding in Bali. In this situation, citizen lawsuits increase public access to justice while acting as a legal tool to hold the state responsible for its carelessness. However, this mechanism's effectiveness is still limited by the absence of a clear legal foundation, the difficulty of the burden of proof, and the public's limited access to the litigation process. Therefore, in order for citizen lawsuits to serve as effective tools for environmental protection and accountability, it is imperative that clear regulations be established, procedures be streamlined, and public access and ability information be improved.

This study aims to analyze reflection and citizenship discussion as strategies to strengthen democratic awareness and student participation in Civic Education learning. The background of this research is the prevalence of traditional, teacher-centered teaching strategies, which hinder student engagement and understanding of democratic principles. This study combines library research with a qualitative approach. Data on citizenship education, democracy education, reflections, and discussions were collected from various sources, including books, papers, scientific journals, and related documents. The results show that reflection can improve students’ awareness of democratic values, responsibility, tolerance, and the importance of deliberation. Meanwhile, citizenship discussion effectively increases active student participation, argumentation skills, cooperation, and confidence in expressing opinions. The integration of reflection and discussion creates Civic Education learning that is more interactive, critical, and meaningful. The main obstacles include limited learning time, low teacher readiness, and passive student learning culture. Therefore, learning innovation that encourages active student involvement is needed. This study concludes that reflection and citizenship discussion are effective strategies to develop young generations who are democratic, responsible, and participative in national and civic life

Randai traditional art is one of the cultural heritages of Minangkabau that holds significant aesthetic, educational, and social values; however, its existence is increasingly threatened due to globalization and the declining interest of the younger generation. The lack of attention and limited preservation efforts are the main factors contributing to the decline of this traditional art. Therefore, concrete efforts are needed to preserve randai as part of local cultural identity. This article aims to examine the preservation of randai as an effort to strengthen cultural identity through the Community Service Program (KKN) using a participatory approach involving students and the community in activities such as socialization, training, and performances. The results indicate that these activities can increase public awareness of the importance of local culture and revive the interest of the younger generation in learning and preserving randai. Furthermore, the program also strengthens social cohesion and cultural identity within the community. In conclusion, the preservation of randai not only serves to maintain cultural heritage but also acts as a means of strengthening local cultural identity in the midst of modernization.

The development of digital technology and artificial intelligence (AI) has increased youth interaction in cyberspace, while also elevating the risk of digital crimes, both as perpetrators and victims. This community service program AIms to strengthen legal awareness and AI-based self-protection skills among students of SMKN 1 Kaligondang, \Purbalingga Regency. The implementation methods include interactive workshops, digital security trAIning, case simulations, and the use of a mini AI assistant as a preventive educational tool. Evaluation was conducted through pre-test and post-test assessments, participatory observation, and participant reflection. The results indicate an improvement in participants’ understanding of digital law, particularly regarding the provisions of the Law on Electronic Information and Transactions and its relevance to the Indonesian Criminal Code. In addition, participants’ technical skills in securing digital accounts, identifying phishing attempts, and responding to cyber risks have also improved. The use of AI has proven to enhance participation and contextual understanding. Overall, the program is effective in fostering legal awareness, improving digital protection capabilities, and shaping responsible behavior in cyberspace.

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

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.

A faith-based marriage strengthening program is essential for building family resilience in urban congregations facing high divorce rates and declining marital quality. This community service activity aimed to revitalize the marital bonds of 22 couples in the Pria Sejati Bandung community and GPPS Agape Bandung congregation through the "Reborn Marriage" program. Using a participatory action research approach, a team of 12 facilitators implemented three main stages: initial coordination to identify needs and plan together with the community; an intensive one-day intervention consisting of teachings on grace, agape love, and divine purpose of marriage, along with testimony sharing, footwashing ritual, and gift giving; and a marriage commitment renewal ceremony. The results showed 100% attendance rate of all registered couples, active participation in every coaching session, and qualitative findings from focus group discussions including renewed spiritual intimacy, mutual forgiveness between spouses, and alignment of marital visions based on divine values. A total of 86% of couples expressed willingness to participate in regular follow-up mentoring, and local leaders emerged among participants who are ready to facilitate small groups after the program. Discussions confirmed that combining biblical teachings on agape love with experiential symbolic rituals can holistically transform marital relationships. This community-based intervention proves replicable in other local communities and churches in urban settings, especially those seeking to strengthen family resilience through integrated pastoral care and participatory action.

The development of the digital era has significantly transformed government administration, particularly in technology-based public services. This transformation requires strengthening the principles of good governance, which include transparency, accountability, public participation, effectiveness, efficiency, and legal certainty. State Administrative Law plays a strategic role in ensuring that bureaucratic digitalization remains within the correct legal framework and does not deviate from good governance principles. This study employs a normative juridical approach with a literature review method to analyze the role of State Administrative Law in strengthening good governance in the digital era. The findings show that State Administrative Law functions as an instrument of legality, discretionary control, data protection, improved accountability, and enhanced public service efficiency. Thus, State Administrative Law is not only regulatory but also adaptive to technological developments in achieving good governance in the digital era.

The Panji Story is one of the Intangible Cultural Heritage (ICH) that has historical, cultural, and local identity values, especially for the people of Kediri. However, currently, the community's understanding of the Panji Story tends to be limited and is often considered only as a romantic story, so that the historical and cultural values contained therein are not fully understood. This activity aims to strengthen the community's understanding of the Panji Story as a source of history and local cultural heritage through a national seminar. The activity was conducted in the form of a seminar involving presentations by expert speakers, interactive discussions, and question and answer sessions with participants from various backgrounds, such as students, the general public, and cultural activists. The results of the activity showed an increase in participants' understanding and awareness of the historical, cultural, and educational value of the Panji Story. Participants not only understood the diversity of versions of the Panji Story, but also began to view it as an important part of local cultural identity that needs to be preserved and sustained. This activity showed that national seminars can be an effective educational medium in building collective public awareness of the sustainable preservation of local history and culture.

Public service quality has emerged as a crucial metric for assessing how well the government functions and the efficiency of its administration. Recently, rising expectations from the public have led gov-ernments to offer services that are open, responsible, effective, and attuned to citizens' needs. Alongside administrative changes and the evolution of governance models focused on efficiency and citizen satisfaction, the appetite for high-quality public services has surged. Nonetheless, numerous public entities continue to struggle with providing reliable and top-notch services due to a lack of defined service norms and systems for measuring performance. The purpose of this research is to investigate ways to enhance public service quality by establishing robust service standards and quantifiable performance metrics. The study employs a qualitative descriptive methodology, drawing on a review of relevant lit-erature from the past seven years. Multiple academic sources were analyzed to uncover essential ideas, frameworks, and empirical evidence concerning public service management, the enhancement of service quality, and the assessment of performance in governmental organizations. The results show that adopting well-defined service standards, along with measurable performance metrics, can greatly en-hance service effectiveness, accountability, and overall public satisfaction. Additionally, merging prin-ciples of service excellence with quantifiable indicators promotes transparency, boosts organizational performance, and fosters ongoing improvements in service delivery. The research concludes that to enhance public service quality, a structured framework for service standards, ongoing performance assessments, and a firm organizational dedication to innovation and service enhancement are necessary.

The increasing demands of global trade, the risk of transboundary diseases, and the stringency of sanitary and phytosanitary (SPS) standards require a more integrated, transparent, and risk-based national quarantine system. The partial readiness of digital systems and traceability mechanisms has the potential to weaken Indonesia’s food security and export competitiveness toward the vision of Golden Indonesia 2045. This study aims to analyze the strategic role of the quarantine system in national development, identify institutional and technical root problems, and formulate the most concrete and feasible policy alternatives. The method used is policy analysis with a multi-criteria analysis (MCA) approach to compare several solution alternatives based on effectiveness, efficiency, technical aspects, and political feasibility. The results indicate that the digital transformation of the national quarantine system based on traceability and risk-based intelligence is the most superior policy option, as it can simultaneously address data fragmentation, improve service efficiency, and strengthen biosecurity surveillance. This study recommends the development of a Quarantine Super App, full implementation of e-certification, integration with the National Logistics Ecosystem and Customs, and the strengthening of an artificial intelligence-based risk profiling system. Gradual implementation accompanied by performance indicator-based evaluation is key to the success of the policy in enhancing national food security and export competitiveness.

This article discusses innovation in the learning process as an important strategic step to improve the quality of education, especially in developing students' critical literacy skills. Critical literacy is an essential skill for students to face the complexity of information and technology in the 21st century. This paper aims to explore the role of learning innovation as a strategy to strengthen critical literacy. This research uses a qualitative approach through literature study, by reviewing various scientific references related to learning innovation, critical literacy, 21st-century learning principles, and the role of teachers in the learning process. The results of the study indicate that learning innovation designed in a contextual, collaborative, and student-focused manner can improve their ability to understand, analyze, evaluate, and reflect on information critically. In addition, the role of teachers as facilitators, motivators, and agents of innovation has proven crucial in creating effective and meaningful learning experiences. Learning innovation can be an effective strategy to strengthen students' critical literacy while preparing them to face the challenges of the digital era and modern society.

Bullying is a psychosocial hazard that can occur in the school environment and may negatively affect students’ mental health, social interactions, and learning processes. Bullying can take various forms, including physical, verbal, and psychological actions that occur repeatedly and cause victims to experience emotional distress, decreased learning motivation, and feelings of insecurity at school. This Community Service Program (PKM) aimed to increase high school students’ knowledge and awareness regarding the dangers of bullying and its prevention through the principles of Occupational Safety and Health (OSH). The methods used in this activity included delivering educational materials through lectures, conducting question-and-answer sessions to assess students’ initial understanding, and facilitating interactive discussions to encourage active participation. Monitoring and evaluation were also conducted to assess the effectiveness of the activity. The results of the program indicated a significant improvement in students’ understanding and awareness of the forms, impacts, and prevention strategies related to bullying in the school environment. Students also demonstrated a more critical attitude toward bullying behavior and a greater awareness of the importance of creating a safe, healthy, and respectful school environment. The application of an OSH-based approach in bullying prevention is expected to strengthen the safety culture in schools and support the development of a conducive learning environment for all students.  

This study aims to analyze the effectiveness of Rengginang MSME registration on Google Maps as a strategy to strengthen the economy in Pahang Village, Babata Village. The background of the research shows that most MSMEs still rely on conventional marketing so that business visibility is relatively low. With a qualitative case study approach, this study explores the experience of the owner of Rengginang Azam MSMEs, Mrs. Siti, who registered her business location on Google Maps. The results of the study show that digitalization through Google Maps has a positive impact in the form of increasing accessibility and reach for customers, especially from outside the village. Location registration allows customers to find more complete information about products and locations, increasing the number of visits to the store. The real impact felt is an increase in sales and profits without additional promotional costs. This study concludes that the use of Google Maps as a digital promotional medium is an effective strategy in strengthening the competitiveness of MSMEs in the digital era. In addition, this finding confirms the importance of digital literacy for MSME actors to utilize technology as a means of business development and strengthening the local economy.

The Barokah Lumintu Women Farmers Group (KWT) in Siwarak Village has great potential in processing pineapple as the village's leading commodity. However, the processing activities carried out are still simple, not yet standardized, and not yet oriented towards production continuity and market needs. This community service activity aims to strengthen the entrepreneurial spirit of KWT members and increase the capacity and continuity of pineapple processing products through the application of appropriate technology. The implementation methods include entrepreneurship training, technical training in pineapple processing, assistance in the application of appropriate technology, and strengthening of production and marketing management. The results of the activities show an increase in the knowledge and skills of KWT members in pineapple processing, an increase in production process efficiency, and the growth of a more market-oriented entrepreneurial awareness. This program is expected to encourage the sustainability of the pineapple processing business and increase the economic independence of the members of KWT Barokah Lumintu.

This study aims to analyze the implementation of programs strengthening financial literacy, economic digitalization, and the creative economy carried out by students participating in the Community Service Program (Kuliah Kerja Nyata/KKN) in Nagori Marihat Bukit. The programs included education on the Indonesian rupiah and the importance of saving habits, socialization of the QRIS digital payment system, a workshop on striphone production to support MSME development, and an ecoprint workshop for elementary school students. The study employed a qualitative descriptive method, with data collected through participatory observation and documentation. The results indicate that the programs successfully enhanced community understanding of financial literacy from an early age, increased the adoption of digital payment technology with 68% of participants successfully implementing QRIS, and improved creative economy skills that support the development of local MSMEs. These activities demonstrate that community-based economic education can effectively strengthen financial awareness, promote digital financial inclusion, and sustainably develop the creative economic potential of the community. Therefore, this KKN program can serve as a practical model of community-based economic empowerment in fostering economically independent communities.

The community service program in Dusun Bendrong aimed to foster environmental awareness through the planting of timber and fruit seedlings as a response to declining forest quality and reduced water availability caused by vegetation loss. This program sought to enhance community participation in forest conservation while strengthening local wisdom related to environmental stewardship. The activity was conducted in three stages: pre-activity observation and coordination with the Village Head and community leaders, joint planting of 14 seedlings by Student Community Service (KKM) participants and local residents, and monitoring and evaluation to assess implementation and participant understanding. The results showed that all seedlings were successfully planted, with high levels of participation from both students and community members. The activity increased awareness of forest conservation and highlighted the importance of collective action in maintaining environmental sustainability. Timber trees contributed to forest restoration, improved water absorption, and reduced erosion risk, while fruit trees provided additional economic and social benefits for the community. Overall, this participatory approach proved effective as a sustainable model for community service programs that integrate environmental conservation and community empowerment.