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Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Rapid developments in digital technology have had a significant impact on students’ lives, particularly in the use of social media and excessive consumption of digital content. The phenomenon known as Brain rot has become a growing concern because it can affect students’ concentration, learning motivation, and quality of thinking. This study aims to provide education regarding the impact of brain rot on students’ concentration and learning motivation in the digital era. The activities were carried out through counseling methods, interactive discussions, and mentoring for junior high school students. The materials presented included the definition of brain rot, the effects of excessive digital media use, the importance of learning time management, and strategies to improve learning focus. The results of the activity showed that students gained a better understanding of the negative impacts of uncontrolled digital media use. In addition, students began to realize the importance of limiting gadget use and increasing productive learning activities. This educational program also helped raise students’ awareness of the importance of maintaining mental health and cognitive abilities amid the rapid development of digital technology. Through this educational activity, students are expected to use technology wisely so that their concentration and learning motivation can improve optimally. Educational programs regarding brain rot need to be carried out continuously as part of strengthening digital literacy within the school environment.

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.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

This study aims to enhance the academic synergy of the Quranic Studies and Exegesis Program at IAIN Sultan Amai Gorontalo in supporting Quranic literacy mentoring activities for coastal communities in Oluhuta Village, Bone Bolango Regency. The study is motivated by the low level of Quranic literacy in coastal areas, which is influenced by limited access to religious education and a shortage of competent mentors. This condition is further exacerbated by the fact that most residents of Oluhuta Village are fishermen who spend much of their lives at sea, limiting opportunities for structured learning. Using a descriptive qualitative approach, this study explores the role of lecturers and students from the Quranic Studies and Exegesis Department in planning, implementing, and evaluating a mentoring program aimed at strengthening basic skills in reading and writing the Quran. The findings show that interdisciplinary academic synergy, particularly in tajwid, tahsin, and Quranic teaching methodologies, significantly improves participants’ Quranic literacy skills. In addition, the program strengthens the relationship between Islamic higher education institutions, particularly IAIN Sultan Amai Gorontalo, and the surrounding community. It also serves as a medium for implementing academic integration and community service values. This study recommends the development of an integrated and context-based Quranic mentoring model for similar coastal communities in other regions.

Stunting is a public health problem characterized by impaired growth and development of children due to chronic malnutrition, recurrent infections, and suboptimal parenting. The problem of stunting is still a concern in various regions, including Darma Village, Polewali District, Polewali Mandar Regency which requires family-based interventions through promotive and preventive approaches. Lack of family health literacy, suboptimal use of digital information, and low monitoring of children's growth and development are factors that can affect stunting prevention efforts. This community service activity aims to increase digital health literacy and family promotive-preventive behavior in stunting prevention through the Keluarga Darma CERDAS program. The method of implementing activities uses a participatory health promotion approach through family education, discussions, demonstrations of healthy menus based on local food, delivery of ABCDE messages to prevent stunting, the use of simple digital media such as WhatsApp and digital posters, and family assistance. The target of the activity was 20 families at risk of stunting in Darma Village, Polewali District, Polewali Mandar Regency. This activity is expected to increase family knowledge about stunting prevention, improve the family's ability to access correct health information, strengthen the role of the family in monitoring child growth and development, and form a family digital education group as a medium for continuous mentoring. The output of activities is in the form of increasing family health literacy, Darma Cerdas Sehat education modules, digital health promotion media, and family empowerment models in an effort to accelerate community-based stunting prevention.

The rapid development of Artificial Intelligence (AI) technology requires an improvement in digital literacy and skills among students, particularly at the vocational high school level. However, many students still lack sufficient understanding of the basic concepts and practical applications of generative AI in learning. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aims to enhance students’ understanding of AI technology through generative AI training at SMK Al-Muhajirin Depok. The methods used in this program include interactive lectures, demonstrations of generative AI applications, and hands-on practice sessions. The activity was attended by 30 students and supported by the school management. The results indicate a significant improvement in students’ understanding of generative AI concepts and their ability to apply the technology in a simple learning context. In addition, students gained awareness of the ethical use of AI in an appropriate and responsible manner. Therefore, this PKM activity contributes positively to improving students’ digital literacy and readiness to face technological advancements in the modern era.

This article examines the implementation of a sharia financial literacy education program aimed at supporting community economic development at the Balai Perkumpulan Sub PPKBD Tambakkemerakan, Krian, driven by the persistently low level of community literacy regarding Islamic finance concepts and practices, which has the potential to impede the optimization of Islamic principles-based economic well-being. Employing the Participatory Action Research (PAR) method, this study engaged community members actively throughout the processes of problem identification, program implementation, and evaluation, with activities conducted through socialization sessions, interactive discussions, and practical demonstrations of sharia-compliant financial management in real-life contexts. The findings indicate a measurable improvement in community comprehension of Islamic finance fundamentals, including the prohibition of riba (usury/interest), the importance of financial planning, and the utilization of sharia-compliant financial institutions, alongside observable attitudinal shifts toward more prudent and Islamically normative financial behavior. These outcomes suggest that the program contributes positively to fostering community economic independence and strengthening the application of Islamic economic principles at the household level.

This community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

This study aims to analyze the implementation of cross-sector education based on community participation as an effort to achieve the Sustainable Development Goals (SDGs) in Watangsono Village, Wonogiri. This research employed a descriptive qualitative approach by collecting data through participatory observation, documentation, and Focus Group Discussions (FGD) involving key stakeholders in the village. The results show that the implementation of cross-sector educational programs covering education, health, economy, and environment has a significant impact on improving community knowledge, skills, and awareness. Community participation was reflected through active involvement in various practical activities, such as anti-bullying education, digital literacy training, stunting prevention through local food processing, herbal plant utilization, natural pesticide production, family health massage practices, and strengthening local economic capacity. The participatory and applicative approach encourages two-way knowledge transfer and strengthens community capacity in managing local resources sustainably. Despite challenges such as limited resources and time constraints, the program demonstrates positive contributions to supporting SDGs achievement at the village level. Therefore, cross-sector education based on community participation can serve as an effective strategy in empowering rural communities and fostering sustainable development.

Taxpayer compliance is a key factor in optimizing state revenue, given that taxes are the primary source of funding for various national development programs. However, in practice, Indonesia still faces various challenges in improving taxpayer compliance, particularly among individual taxpayers, as indicated by the persistent gap between the number of registered taxpayers and those actively fulfilling their tax obligations. This situation indicates that increasing compliance does not solely depend on existing policies but is also influenced by various other internal and external factors. This study aims to analyze the factors influencing individual taxpayer compliance through a literature review approach, focusing on tax literacy, the use of information technology, and the implementation of the CoreTax Administration System (CTAS). The method used is to examine and synthesize various relevant previous studies to gain a more comprehensive understanding. The results of the study indicate that tax literacy plays a significant role in increasing taxpayer understanding and awareness, the use of information technology can provide convenience, efficiency, and accessibility in the tax process, while the implementation of CTAS contributes to increasing transparency and data integration within the tax administration system. Overall, these three aspects are interrelated and play a role in forming a more effective tax ecosystem in encouraging optimal and sustainable improvements in taxpayer compliance.

The digital era demands a fundamental transformation in the role of early childhood educators, shifting from passive technology consumers to active architects of digital literacy. However, the dominance of technocentric views often acts as a substantial psychological and pedagogical barrier for teachers in regional areas. This collaborative community service project aims to reconstruct the paradigm of 50 kindergarten teachers in Bulukumba Regency by integrating "unplugged coding" logic and deep learning into play-based learning. Utilizing a Product-Based Intensive Training method with a "Logic over Laptop" strategy, the program focused on deconstructing technology-related stigmas and reconstructing teachers' ability to transform abstract concepts into safe, concrete media for children. Data analysis revealed a significant shift in teacher paradigms; while the majority were initially in the "less successful" category, 100% of participants reached positive categories (successful and very successful) post-intervention. Statistically, the program's effectiveness was evidenced by a dramatic increase in mean scores from 18.04 to 31.24 (p < 0.05) and an N-Gain score of 0.778, classified as highly effective. Furthermore, the partner satisfaction index reached 4.82 (very satisfied), confirming that the tri-campus collaboration model (STAI Al-Gazali, UNM, and Unismuh) is highly relevant to the implementation of the Merdeka Belajar curriculum. This project concludes that strengthening digital literacy through non-digital algorithmic reasoning effectively dismantles technical barriers for teachers while ensuring the safety of child development in the digital age.

Durian Bhineka Bawor is one of the leading local commodities of Alasmalang Village with high economic potential. However, product promotion and marketing activities are still dominated by conventional methods and limited local networks, resulting in restricted market access, low competitiveness, and the absence of structured product information documentation. This community service program aims to address these challenges through the implementation of an interactive website integrated with an AI Agent, serving as a centralized information platform as well as a digital product ordering service. The main objectives of this program are to strengthen local durian branding through the utilization of modern digital technology, expand market reach, and enhance community digital literacy. The implementation method was carried out in several stages, including program coordination and socialization, content needs assessment, website design and development, AI Agent and WhatsApp server integration, system testing, manager training, official deployment, and continuous assistance. The AI Agent provides interactive services in the form of product information delivery, personalized recommendations, and order facilitation directly connected to the admin dashboard and social media platforms, thereby accelerating transaction processes and improving consumer experience. The expected outcomes of this program include the establishment of a more professional, transparent, and efficient promotion and ordering system for Durian Bhineka Bawor products. The developed platform is expected to expand market access, increase product sales, and create new digital-based business opportunities. Furthermore, this program contributes to community empowerment by improving digital skills and technology management capabilities to support local economic independence and competitiveness.

Financial Literacy is a crucial aspect in supporting the success of a business for young entrepreneurs, especially in preparing financial reports. Financial literacy encompasses knowledge of money management, investment, and financial planning, while self-management encompasses skills such as time discipline, emotional control, and decision-making. "Improving Financial Literacy and Self-Management for Young Entrepreneurs of Polytechnic Students" has successfully achieved its primary objective with significant achievements. The general objective was achieved through a 25-30% increase in financial literacy and self-management scores, enabling students to manage their businesses more effectively and sustainably. Specific objectives were also met: workshops provided basic knowledge, mentoring trained practical skills, and the application of the concept of forming an aware community. Positive impacts were seen in reducing business risks and contributing to the polytechnic's entrepreneurial ecosystem. Positive impacts resulting from this program include reducing business risks and contributing to the development of the entrepreneurial ecosystem at the Polytechnic. This program is expected to become a model that can be applied in other educational institutions to support the development of young entrepreneurs in Indonesia.

The advancement of Artificial Intelligence (AI) presents substantial potential for improving the quality of learning in elementary education, particularly through the application of AI prompts as instructional support in lesson planning and classroom implementation. Nevertheless, many teachers at Integrated Islamic Elementary Schools (Sekolah Dasar Islam Terpadu/SDIT) experience limited AI literacy and insufficient competence in designing pedagogically appropriate and effective AI prompts. This community service program aims to enhance AI literacy and strengthen the professional competence of teachers at SDIT Lukmanul Hakim Puring, Kebumen, in utilizing AI prompts to support instructional design, teaching materials development, and learning assessment. The program employed participatory methods, including socialization sessions, hands-on training, guided practice, and continuous mentoring. The results demonstrate a measurable improvement in teachers’ understanding and practical skills in constructing AI prompts aligned with pedagogical objectives. Furthermore, the integration of AI prompts contributes to increased instructional efficiency and pedagogical creativity. This program is expected to provide a sustainable model for supporting digital transformation in elementary school education.

The training on computer network cabling serves not only to enhance students’ technical abilities but also to cultivate social values, collaborative behavior, and digital awareness within the school environment. The outreach activity conducted by students of Universitas Victory Sorong at SMA 2 Kabupaten Sorong aimed to strengthen students’ digital competence through the introduction of network devices and hands-on practice in creating LAN cables. The results indicate that this training effectively increased students’ understanding of computer network components, improved their practical skills in LAN cable assembly, and fostered cooperation and responsibility during group activities. From the perspective of Sociology of Education, the program contributed to the development of social capital by encouraging peer interaction, collaborative learning, and a deeper awareness of the role of technology in social life. This activity also addressed existing problems such as limited knowledge of network systems, lack of practical experience, and insufficient technology education in schools. Overall, the training led to improved technical comprehension, active participation, and enhanced social character formation. Therefore, computer network cabling training plays a significant role in promoting both digital literacy and social development among students in accordance with the principles of educational sociology.

The rapid development of Artificial Intelligence (AI) technology presents significant opportunities to improve the quality of learning; however, its utilization in school settings is still constrained by teachers’ limited competencies. This community service program aims to enhance teachers’ competencies in utilizing AI-based learning technologies in a pedagogical, ethical, and practical manner. The implementation method consisted of preparation, implementation, and evaluation stages. The activities were carried out through interactive workshops, demonstrations of AI-based educational tools, hands-on practice with mentoring, and evaluation using pre-tests and post-tests. The results indicate a significant improvement in teachers’ understanding and skills in using AI for lesson planning, instructional media development, and learning assessment. Teachers also demonstrated more positive attitudes and greater confidence in integrating AI into classroom practices. Nevertheless, challenges such as varying levels of digital literacy and limited technological infrastructure were still identified. Overall, this community service activity proved effective in improving teachers’ competencies and has the potential to support more innovative and adaptive learning transformation in the digital era.

Low parental literacy regarding nutrition, parenting, and lack of utilization of Posyandu services as well as low father participation are among the factors contributing to the continued existence of malnutrition and stunting risks at the Flamboyan 3-4 Ulu Posyandu. This study aims to identify the root causes of low parental literacy, map its impact on the condition of toddlers, and evaluate two alternative policies to improve the quality of parenting education. This study uses a mixed method with a predominance of descriptive qualitative data. Data were collected through interviews, observations, questionnaires, and anthropometric data. Policy analysis was conducted using the six evaluation criteria of William Dunn (1999), namely effectiveness, efficiency, adequacy, fairness, responsiveness, and accuracy. The results of the study show that of the 13 children examined in August-September, there were 3 children whose weight and height were not appropriate for their age. The three main factors causing this problem were limited knowledge about nutrition and feeding, low understanding of child growth and development, and minimal use of posyandu services, including the involvement of fathers. The impact of this condition is evident in several toddlers with Z-scores for weight-for-age and height-for-age below the standard. Two policy alternatives were evaluated: the Healthy Family Room Program (RKS) and the 1000 HPK Home-to-Home Counseling Program. The evaluation results show that the RKS Program received the highest score with an average of 3.3, making it more feasible to implement because it is more effective, sufficiently efficient, and more responsive to family needs.

The English Fun Tales program is a community service activity aimed at improving children's English literacy through the use of picture books. This activity was carried out at Rumah Belajar Jadi Mulya, Salatiga, which serves as a non-formal learning center for children from the surrounding area. The background of this program stems from the limited access of children in the area to attractive, interactive, and developmentally appropriate English learning resources. The implementation method includes: (1) providing English picture books selected according to the children's language ability and age; (2) guided shared reading activities; (3) simple discussions about story content to train comprehension; and (4) creative activities such as drawing story characters, role-playing, or story retelling. This approach is designed to combine cognitive, affective, and psychomotor aspects, so that children not only understand vocabulary and language structure but also develop imagination, self-confidence, and reading interest. The implementation results show an increase in reading interest, expansion of English vocabulary, and children's courage in expressing themselves orally. In addition, social interaction among participants becomes more positive through collaborative activities. This program is expected to serve as a model for English literacy learning based on picture books that can be replicated in other learning communities with local context adjustments.