Publication Search

70,856 articles from 618 journals · 1,760 citations tracked

Showing 1-20 of 8,239

Analytics

Zaehol Fatah; Ramdan Al Farisi

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

The rapid development in the field of information and communication technology currently requires students to master Microsoft Word. This skill becomes a crucial asset, both to support academic activities and as early preparation before entering the workforce. One of the applications frequently used in document preparation is Microsoft Word. Observation data at SMK Ibrahiny 1 Sukorejo indicate that the utilization of Microsoft Word features by some students is not yet optimal. This is evident in the students' limitations in configuring layouts, margins, as well as creating headers and footers in documents. In order to achieve efficiency and speed in the creation of administrative documents, this training is focused on enhancing students' competencies in exploring the features of Microsoft Word. This training was conducted on June 1, 2026, in the computer lab of SMK Ibrahimy 1 Sukorejo, involving 15 students from the 10th grade forestry department as participants. The method used during the training included the delivery of basic material followed by direct practice and the use of a system roll method on each computer to identify obstacles or challenges in preparing administrative documents, as well as direct assistance to students to quickly resolve any issues and ensure no one misses the material. The purpose of this training is to improve efficiency in properly and accurately preparing administrative documents. Therefore, the organization of Microsoft Word training can be categorized as a strategic step in boosting the digital skills of the students.

Syamsa Azilla; Aprillia Intan Nur Cahya; Adrianus Rebon Piran

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

Environmental pollution is a common problem in cities and can increase the likelihood of flooding. The purpose of this study is to analyze environmental pollution as a cause of flooding in the Pekapuran Street area, Depok City. This study applies a descriptive method with a qualitative approach. Data were obtained through observation, documentation, and literature review. Based on the results of the study, it was found that the accumulation of household waste around the drainage channels causes obstruction of water flow, which triggers flooding during rain. In addition, the shallow, mud-filled, and poorly maintained drainage conditions increase the risk of flooding. Low levels of public awareness of environmental cleanliness are also factors that exacerbate the condition. This study concludes that flooding on Pekapuran Street is influenced not only by high rainfall, but also by environmental pollution and a suboptimal drainage system. Based on this, better waste management and drainage maintenance are needed to minimize the risk of flooding in the area.

Sri Indri Oktavian; Heidi Siddiqa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

Alifia Putri Widanti; Salma Nurpita Utami; Yusi Yuferina; Recky Recky

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The purpose of this study is to identify the level of influence  of job description and workload on the job satisfaction of monthly contract employees at PT Multi Garmenjaya. Through  a cross-sectional  survey method, this study applies a descriptive and associative research design. The data collection was carried out through the distribution of a combination  of online (Google Form) and offline (print questionnaire) questionnaires to 87 respondents who were selected as a sample of the entire population totaling 677 monthly contract employees. Based on the results of hypothesis testing, it was found that the position description variable had a positive and partially significant influence on employee job satisfaction, with a calculated t-value of 5.529 and a significance level of 0.0000. On the other hand, the workload variable was also found to show a positive and significant influence on employee job satisfaction partially, with a calculated t  value of 1.327 and a significance value of 0.188. When tested simultaneously, the two independent variables were proven to have a significant effect on the job satisfaction of contract employees, with  an F score of 27.772 and a significance value of 0.0000. As for the Adjusted R Square value,  a value of 0.384 was obtained. This figure means that the ability of the variable job description and workload in explaining the ups and downs of the job satisfaction of PT Multi Garmenjaya's monthly contract employees is 38.4%. Meanwhile, the other percentage, which is 61.6%, is influenced by other factors or variables that are not studied and studied in this research model.

Dina Zuhda Syauqia; Siti Rohmatun; Ani Sofiana Istiqomah; Fatiatun Fatiatun

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

Early Childhood Education (PAUD) is a stage of education that plays a crucial role in maximizing children's cognitive, social-emotional, motor skills, and creativity growth at their peak developmental stage. Children aged three to six learn efficiently through play, hands-on exploration, and interaction with their surroundings. The purpose of this study was to evaluate the use of loose parts media based on natural materials as a means to stimulate creativity in early childhood at PAUD Pelita Mandiri Kertek. This study adopted a descriptive qualitative approach and utilized data collection techniques such as observation, in-depth interviews with teachers, and documentation of children's work. The main focus of this study was on the use of various natural materials, such as corn cobs, twigs, pebbles, and leaves, in play and learning activities. The results showed that loose parts media using natural materials can enhance children's creativity by improving problem-solving skills, strengthening verbal skills in expressing ideas and telling stories about their work, and supporting independent learning because children are actively involved in the educational process. The open-ended nature of the materials allows children to explore and express their ideas freely, thus creating a learning atmosphere full of creativity, innovation, and fun. The implications of this research indicate that the use of loose parts media based on natural materials can be an alternative learning method that is not only effective, but also economical and easy to implement to support the development of children's creativity, independence, and thinking skills, in line with the principles of child-centered learning.

Isnenia Isnenia; Meutia Mukarromah

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Proper drug disposal is often perceived as a trivial matter by the public when dealing with medications that are no longer needed. However, improper disposal can effect on the economy, public health, and the environment. Therefore, it is essential to educate the public to improve their knowledge regarding appropriate drug disposal methods. Previous studies have shown that educational media can effectively increase public awareness and understanding. The purpose of this study was to evaluate the effectiveness of educational leaflets in enhancing public knowledge about proper drug disposal. This experimental study involved an intervention using educational leaflets. A total of 100 respondents participated in the study. The intervention was conducted over three consecutive days. Pretest and posttest data were collected to assess changes in knowledge. Univariate analysis was used to describe respondent characteristics, while bivariate analysis (Wilcoxon test) was employed to compare pretest and posttest results. Pretest data indicated that the majority of respondents had only sufficient knowledge about drug disposal. Following the intervention, the number of respondents with sufficient knowledge decreased, while those categorized as having good knowledge increased. Statistically, a p-value of 0.000 demonstrated that the use of leaflets significantly improved knowledge level. Based on the results of this study, educational interventions, such as the distribution of leaflets, can effectively enhance public knowledge about proper drug disposal.

Milla Susanti; Malik Bambangan

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study examines how parents can serve as role models in fostering the spiritual growth of their adolescents. Parents play a fundamental role in shaping their children's character and faith by providing positive examples that adolescents can imitate in their daily lives. Spiritual growth during adolescence is particularly important because it serves as a strong foundation for their future faith, values, and moral development. The purpose of this study is to explore how parental role modeling influences adolescents' spiritual growth. This research employed a qualitative methodology using a library research approach. Relevant books, journal articles, theological literature, and other scholarly references were analyzed to examine theories and concepts related to parental roles and adolescent spiritual formation. The findings indicate that effective parental role modeling is demonstrated through words, behavior, love, faithfulness, integrity, and purity, which encourage adolescents to develop a deeper relationship with God and practice Christian values consistently. The study concludes that parents should actively model faith in everyday life as an essential part of educating their adolescents. By becoming living examples of Christian values, parents can significantly contribute to nurturing adolescents' spiritual maturity and strengthening their commitment to a lifelong life of faith.

Nisrina Nisrina; Kurnia Rahma Ramadani; Sutrisna Sutrisna

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Artificial Intelligence (AI) has increasingly influenced higher education, including learning practices among students of Islamic Education (PAI). Applications such as ChatGPT, Claude AI, and Gemini are widely used to support academic activities, including information searching, understanding course materials, idea generation, and assignment completion. This study aims to examine the use of AI among PAI students and analyze its implications for critical thinking skills. A qualitative descriptive approach was employed at the Islamic Education Program of UIN Salatiga. Data were collected through written interviews with 12 students selected using purposive sampling and analyzed using an interactive data analysis model. The findings reveal that AI has become an important part of students’ academic activities due to its perceived usefulness and ease of use. Most participants demonstrated critical thinking behaviors by verifying AI-generated information, comparing multiple academic sources, and evaluating the accuracy of responses before using them for academic purposes. Nevertheless, excessive dependence on AI was found to potentially reduce students’ independent learning and analytical engagement. The study concludes that AI has a dual impact on critical thinking: it can enhance critical thinking when used reflectively and responsibly, but it may also weaken cognitive involvement when relied upon excessively. Therefore, strengthening AI literacy, digital literacy, and critical thinking skills is essential in higher education learning practices.

Blandina Wenika Djawa

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

In today's rapidly developing era, advances in digital technology have brought significant changes to various fields, including the music industry. Music production processes that once relied heavily on analog equipment can now be carried out digitally through various software applications, one of which is Fruity Loops Studio (FL Studio). FL Studio is a digital music production software that is relatively easy for beginners to learn and is widely used in the creation of digital music. This technology enables individuals to create, record, edit, and produce music more efficiently without requiring expensive studio equipment. Therefore, proficiency in digital music production technology has become a relevant and essential skill for professional, educational, and creative industry purposes. Training in recording, mixing, and mastering techniques using FL Studio is one approach to enhancing the competencies of youth communities engaged in music activities. One of the target groups of this program is the K-Tong Lasiana Youth Community, a community actively involved in music creation, particularly ethnic music. However, their musical works are still primarily focused on live performances and have not been widely produced in digital recording formats due to limited knowledge and skills in digital music production. As a community service initiative, this training program is designed to equip community members with fundamental knowledge and practical skills in digital music production, enabling them to create high-quality musical works and distribute them through various digital platforms so that they can reach a broader audience.

Annisa Kurnia Utami; Ariyana Damayanti; Romadhona Chusna Tsani

Garina 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

Indonesia is an archipelagic country that has a diversity of ethnic groups as well as a rich heritage of arts and culture. One form of art found is weaving with clove flower motifs. The purpose of this study is “The Application of Clove Flower Motif Weaving Technique on Ready to Wear.” The main material used is shoelaces, as a weaving material that is easy to shape and unique. The method applied is Research and Development (R&D), which includes: identifying potential and problems, data collection through literature study, observation, documentation, product design, design validation, to the process of making and evaluating the final product. The results of the study show that the clove flower motif weaving technique can be well applied to ready to wear, especially on the vest and pants parts, producing a modern fashion. Applying this technique requires high precision, especially in the process of arranging the weaving pattern and integrating it with the main material. This study is expected to serve as a reference in developing innovative designs. The conclusion of this research is that the weaving technique gives a unique and aesthetic impression on ready to wear. The suggestion for making woven products applied to ready to wear is that during the process of ironing glue on the weave, the heat should not be too high because the shoelace material is easily burned, and the ends of the weave should be burned to prevent fraying.

Apriani, Putu Yuli; Suarniti, Ni Wayan; Erawati, Ni Luh Putu Sri

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Cesarean section (CS) is a mode of delivery frequently used in women with high-risk pregnancies. Over the past two decades, the rate of CS has increased significantly worldwide. Although CS can be a life-saving intervention when performed based on appropriate medical indications, it may also result in adverse outcomes for both mothers and infants and increase the clinical and economic burden on healthcare systems. Limiting CS rates can be achieved through the control of modifiable risk factors. Purpose: This study aimed to describe the factors contributing to the occurrence of cesarean section. Method: This study employed a descriptive cross-sectional design and was conducted at Singasana Regional General Hospital, Tabanan Regency, from February to May 2025. The study sample consisted of 259 women who underwent cesarean delivery during the period 2020–2024. Data were collected through a review of medical records using a checklist instrument. Univariate analysis was performed to describe maternal characteristics and indications for cesarean section. Result: Most cesarean deliveries occurred in women aged 20–35 years (77.99%) and in multiparous women (48.65%). The most dominant maternal factor was a previous cesarean section (37.6%), while the most common fetal factor was fetal distress (42.7%). Conclusion: Maternal age of 20–35 years, multiparity, a history of previous cesarean section, and fetal distress were the dominant factors associated with cesarean delivery. These findings highlight the importance of early antenatal risk screening and optimal labor management to reduce unnecessary cesarean sections and improve maternal and neonatal safety.

Devi, Ni Putu Wiryastuti Sri Pratami; Rahyani, Ni Komang Yuni; Darmapatni, Made Widhi Gunapria

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Labor is a physiological process that is commonly accompanied by pain, causing discomfort, anxiety, and fear that may interfere with maternal well-being and labor progress. Effleurage massage is a complementary, non-pharmacological intervention used to reduce labor pain. Purpose: This study aimed to evaluate the effectiveness of effleurage massage in reducing pain intensity during the first stage of labor. Method: A literature review was conducted using articles retrieved from Google Scholar. An initial search identified 45 articles, and after screening based on publication year (2021–2026), relevance, and inclusion criteria, 10 research articles were included for analysis. Data were extracted and synthesized descriptively. Results: The findings consistently showed that effleurage massage reduced labor pain by promoting relaxation, decreasing muscle tension, improving blood circulation, and stimulating endorphin release through the gate control mechanism. Most studies also reported improved maternal comfort during labor. Conclusion: In conclusion, effleurage massage is an effective, safe, affordable, and easy-to-apply complementary therapy that can be integrated into midwifery care to reduce labor pain and enhance maternal comfort.  

Putri, Nurdiyanti; Farradika, Yoli

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: South Tangerang City has experienced an increase in the prevalence of diarrhea in children under five years old over the past three years. In 2023, South Tangerang City prevalence of the incidence of diarrhea in under five years old 17,68%. Purpose: This study aims to determine the distribution of diarrhea incidence in children under five years old based on risk factors through a spatial analysis approach in South Tangerang City in 2023. Methods: This study employs a quantitative, descriptive approach with an ecological design. The study was conducted from November 1, 2024, to July 31, 2025. The population and sample of this study consist of all seven sub-districts in South Tangerang City in 2023, using a total sampling technique. The variables studied included diarrhea incidence in children under five years old, population density, safe sanitation access, supervised drinking water facilities according to standards, and vitamin A supplementation coverage. Secondary data was obtained from the Health Department and the Central Statistics Agency of South Tangerang City in 2023. Results: The study results showed that in 2023, Pamulang Subdistrict had the highest number of diarrhea incidences in children under five years old. The area is also known to have a very high population density, safe sanitation access that is still below the national target, the percentage of supervised drinking water facilities and vitamin A coverage that has reached the national target. Conclusion: Most subdistricts in South Tangerang City in 2023 have high and low rates of diarrhea in children under five years old, and safe sanitation access is still below the national target.

Nirmalasari, Komang Yunitia; Pratama, Agus Ari

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Chronic Kidney Disease (CKD) patients undergoing long-term hemodialysis often experience anxiety due to therapy dependency, changes in health conditions, and uncertainty regarding the disease. Unresolved anxiety can reduce quality of life, comfort, and patient adherence to treatment. Therefore, non-pharmacological interventions are needed that are safe, easy to implement, and aligned with the patient's spiritual values. Mantram Tri Sandya has the potential to provide relaxation and psychological calm, thus helping to reduce anxiety. However, scientific evidence regarding the effectiveness of this therapy in hemodialysis patients is still limited, making this research crucial.  Purpose: The aim of this research is to determine the effect of the Tri Sandya mantra on reducing anxiety levels in CKD patients who are undergoing hemodialysis at the Buleleng Regency Regional Hospital. Methods: Pre-Experimental One Group Pre-Test & Post-Test research design with the Wilcoxon Signed Rank Test conducted at the Buleleng Regency Regional General Hospital. Data were collected using the HARS (Hamilton Anxiety Rating Scale) questionnaire sheet with Purposive Sampling technique with a sample size of 88 people. Results: The results obtained from this study were that there was a decrease in anxiety levels when given Mantra Tri Sandya therapy to CKD patients who were undergoing hemodialysis with a P value <0.001 (p<0.05). Conclusion: There is a significant effect of administering the Tri Sandy mantra on reducing anxiety levels in CKD patients who are undergoing hemodialysis at the Buleleng Regency Regional Hospital.

Faradillah Usman; Fidzah Nur Fajrina Murad; Wirda Aulia; Nurul Fatimah

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Dental caries is one of the most common oral health problems among young children. Preschool-aged children are highly dependent on their parents, especially mothers, for dental health care. A mother's level of knowledge is expected to influence the incidence of caries in children. Purpose: This study aims to determine the relationship between maternal knowledge and the incidence of dental caries among children at Qalby Play School, Bogor Regency. Method: This research employed a cross-sectional design with an analytic survey approach. The population consisted of all mothers and their children at Qalby Play School, totaling 30 participants, selected using total sampling. Data were collected using questionnaires to assess maternal knowledge and odontogram sheets to measure caries incidence. Data were analyzed using univariate and bivariate analysis with the Chi-square test. Result: The results showed a significant relationship between maternal knowledge and the incidence of dental caries in children, with a p-value 0,047 < 0,05. Conclusion: There is a statistically significant relationship between maternal knowledge and the incidence of dental caries in children. Therefore, it is important for parents, especially mothers, to pay close attention to their children's oral health by ensuring proper and regular tooth brushing and scheduling dental check- ups every six months.

Farhan Abbas; Riyadhul Jinan; Raia Humaini; Aditia Lahakam; Hikmatullah Hikmatullah

The impact of sighar marriage on the younger generation from the perspective of Islamic law, social, and psychological. The main problem raised is the practice of marriage without dowry which places women as objects of exchange, thus ignoring their rights and causing the invalidity of the contract according to a number of scholars. The purpose of this study is to analyze the social, legal, and religious consequences of sighar marriage and its implications on the formation of children's identity and family resilience. The research method uses a literature study with a normative-comparative approach, referring to classical fiqh literature, hadith, and contemporary academic studies that compare the views of the Shafi'i, Maliki, Hanbali, and Hanafi schools. The results of the study show that nikah syighar has an impact on the neglect of women's rights, the normalization of objectification, household instability, the crisis of children's identity, and the weakening of family institutions. In addition, this practice is contrary to maqasid al-shari'ah, thus undermining the sacred value of marriage as worship and a means of moral development. These findings underscore the need for Islamic family law regulation and education to protect the younger generation from the practice of illegal and harmful marriage.

Al-Rafi, Mohammad Haswin; Firmansyah, Unggul; Kurniawan, Pungki; Priyono

Betelgeuse Journal 2026 Naval Academy Publising

The advancement of technology and information, which coincides with digitalization alongside the development of Artificial Intelligence (AI), has colored human social life around the world. Currently, cadets of the Naval Academy often use gadgets/digital tools to access information or other media. With this, there are emerging threats that are very dangerous for individuals and the state. An currently prevalent case is Cyber Crime Identity Theft. Cyber crime identity theft refers to the crime of stealing someone's personal information online for the purpose of fraud or financial gain by stealing personal data such as names, identity numbers, and financial information, to carry out illegal transactions or obtain illegal benefits, which can lead to financial loss and damage the victim's reputation. Indonesia still has a very high number of cases of cyber crime identity theft, but it should be preventable by fostering. the cyber security awareness of cadets at the Naval Academy of the Indonesian National Armed Forces. The conclusion of this research is that by strengthening modern technological infrastructure, both equipment and administrative services, developing modern software and hardware with strong security systems, and tightening regulations regarding access to users' personal data in cyber services, supported by strengthening cyber security institutions, it can enhance the cyber security awareness of cadets at the Naval Academy of the Indonesian National Armed Forces.

Sari, Dian Vita; Fatmawati, Fatmawati; Junaedy, Junaedy; Damayanti, Siti; Apriani, Fitri

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Stunting remains one of the public health problems that requires early prevention through health education and growth monitoring in children under five years old. Lack of parental knowledge regarding balanced nutrition, child feeding practices, hygiene, and routine physical examination can increase the risk of growth disorders in toddlers. Purpose: Physical examination in toddlers is important to identify early signs of growth and developmental problems, including body weight, height or length, nutritional status, and general physical condition. Method: This community service activity was conducted face-to-face using health education, discussion, and direct physical examination methods. The stages of activity included preparation, delivery of educational materials about stunting, physical examination of toddlers, recording the results, and providing simple counseling to parents. Results: The activity showed that mothers were enthusiastic in participating in counseling and toddler physical examination. Before the education was given, several mothers still had limited understanding about the causes, impacts, and prevention of stunting. After the activity, mothers began to understand the importance of balanced nutrition, routine weighing, height measurement, immunization, hygiene, and regular visits to posyandu or health facilities. Conclusion: Education about stunting and physical examination of toddlers can increase parental awareness regarding early prevention of growth disorders. This activity is useful in encouraging families to monitor toddler growth regularly and implement healthy childcare practices.

Aulia Romadona; Kuswidyaningrum N. J.

Garina 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The purpose of this study was to determine the learning outcomes of second-semester students in solid hair trimming skills after receiving learning through compression methods using video-based media or compression methods without media, also to analyze how influential video media in compression methods are on student learning outcomes on trimming material. The following study is a type of quasi-experimental research. With the results showing that the average post-test score of experimental class students, who were given learning using the exposure method with the help of video media on solid hair trimming material, was 83.93. On the other hand, the control class, which was given demonstration learning without video media. The average post-test score was 79.30. The results of the Hypothesis test showed a calculated value greater than the t table (4.158 > 2.00) and a significance value of 0.0000 smaller than 0.05. Therefore, it can be concluded that explanations with the help of video media have an influence on learning outcomes in solid hair trimming in second-semester students. In addition, this method has an effect of increasing by 5.84% on learning outcomes compared to the demonstration method without media.Keywords: Demonstration Method, Video, Solid Hair Cutting

Luhgiatno Luhgiatno; Daniel Kartika Adhi; Susanti Wahyuningsih; Panca Wahyuningsih

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.