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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

Limbah kulit Jeruk peras , yang sering dibuang dan menimbulkan masalah lingkungan, sebenarnya memiliki potensi besar untuk dimanfaatkan kembali. Kulit Jeruk peras  mengandung minyak atsiri yang dapat diolah menjadi reed diffuser, pengharum ruangan alami yang ramah lingkungan. Namun, pengetahuan masyarakat tentang pemanfaatan kulit Jeruk peras  masih terbatas. Siswa SMA, sebagai generasi muda yang sedang mempersiapkan diri untuk dunia kerja atau wirausaha, dapat memainkan peran penting dalam mengembangkan inovasi ini. Melalui pendidikan dan pelatihan, siswa SMA dapat mempelajari proses pembuatan reed diffuser dari kulit Jeruk peras , mulai dari ekstraksi minyak atsiri hingga pengemasan produk. Hal ini tidak hanya melatih keterampilan teknis dan kreativitas, tetapi juga membuka peluang kewirausahaan. Pemanfaatan kulit Jeruk peras  untuk reed diffuser sejalan dengan prinsip ekonomi sirkular dan pembangunan berkelanjutan, yang menekankan pemanfaatan sumber daya secara efisien. Dengan menguasai keterampilan ini, siswa SMA dapat berkontribusi dalam mengurangi limbah organik sekaligus menciptakan produk bernilai ekonomi tinggi. Ini juga mendukung visi pendidikan SMA untuk menciptakan lulusan yang kompeten, kreatif, dan siap bersaing di dunia kerja. Pengabdian masyarakat kali ini dilaksanakan di SMA Islam 1 Surakarta, Kota Surakarta.

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

This community service activity aimed to build a disaster preparedness culture through earthquake and tsunami simulation activities at Madrasah Aliyah Negeri 2 Suak Timah, West Aceh Regency. The activity was motivated by the high risk of earthquake and tsunami disasters in the coastal area of West Aceh and the limited understanding of students regarding disaster mitigation and evacuation procedures. This program was carried out through collaboration between the Regional Disaster Management Agency (BPBD) of West Aceh Regency, lecturers from the Civil Engineering Department of Teuku Umar University, the Samatiga Community Health Center, and the school. The methods used included education, socialization, demonstrations, and direct simulations regarding self-rescue actions during earthquakes and tsunamis. The simulation was conducted at Suak Timah Football Field as the evacuation gathering point. The results showed an increase in students’ and school members’ knowledge and preparedness in facing disasters. Participants were able to understand evacuation routes, perform self-protection actions, and follow evacuation procedures in an orderly and rapid manner. Evaluation results indicated that disaster mitigation understanding reached 85%, self-rescue ability 88%, accuracy in following evacuation routes 90%, discipline during simulation 92%, and participant involvement reached 95%. This activity also encouraged the formation of a disaster awareness culture and the emergence of active student roles as preparedness pioneers within the school environment. Therefore, disaster simulation proved to be an effective educational medium in improving the capacity and preparedness of school communities toward earthquake and tsunami risks.

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.

This study aims to analyze the influence of ready-to-use template designs, design consultation services, and the ease of online ordering on consumer purchasing interest at the Bahtera Batam Printing Shop, both partially and simultaneously. This study used a quantitative approach with a survey method. The population in this study was all consumers who made purchases at the Bahtera Batam Printing Shop, with a sample size of 123 respondents. The sampling technique used non-probability sampling with a purposive sampling method. Data collection was conducted through questionnaires measured using a Likert scale. Data were analyzed using multiple linear regression, hypothesis testing (t-test and F-test), and coefficient of determination testing using SPSS.The results of the partial test (t-test) indicate that ready-to-use template designs have a positive and significant effect on consumer purchasing interest (significance value 0.005 < 0.05). Design consultation services also have a positive and significant effect on consumer purchasing interest (significance value 0.002 < 0.05). Similarly, the ease of online ordering had a positive and significant effect on consumer purchase intention (significance value 0.001 < 0.05). Simultaneous testing (F-test) demonstrated that ready-to-use template designs, design consultation services, and ease of online ordering collectively had a positive and significant effect on consumer purchase intention at Bahtera Batam Printing Shop (significance value 0.000 < 0.05). Based on the coefficient of determination test (Adjusted R-square), 48.1% of the variation in consumer purchase intention was influenced by these three services, while the remaining 51.9% was explained by factors outside this research model.

This study explores how social media–driven green marketing shapes sustainable consumer behavior through a systematic literature review. As concerns about sustainability intensify alongside rapid digital engagement, social media has emerged as a crucial platform for communicating environmental initiatives and influencing consumer responses. Despite this relevance, existing studies remain fragmented across theoretical, contextual, and methodological perspectives, limiting a holistic understanding of the topic. Using the PRISMA approach, this research reviews 42 empirical articles sourced from the Scopus database and analyzes them through the TCCM (Theory–Context–Characteristics–Method) framework. The findings show that most studies rely on intention-based theories, particularly the Theory of Planned Behavior, although there is a growing shift toward integrating social, psychological, and technology-oriented approaches. From a contextual standpoint, the literature is largely concentrated in Asian regions and younger demographics, which restricts broader generalization. Furthermore, results indicate that social media–driven green marketing does not directly affect sustainable behavior but works through important psychological mediators such as trust, engagement, and perceived value. These factors significantly influence how consumers interpret and respond to environmental messages online. The effectiveness of such marketing strategies is also shaped by cultural and demographic differences, making context a critical factor. Methodologically, most studies employ cross-sectional surveys and structural equation modeling, limiting the ability to capture causal and dynamic relationships. Overall, this study provides a structured synthesis, highlights research gaps, and suggests future directions, including cross-cultural analysis, stronger theoretical integration, and more rigorous research designs.

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

Fruit rot disease is one of the main obstacles in the cultivation of guava (Psidium guajava) because it directly reduces the quality and selling value of the harvest. This research aims to identify and characterize the fungus that causes fruit rot disease in guava. The research was carried out by observing disease symptoms in the field, isolating the pathogen from infected fruit, as well as macroscopic and microscopic characterization of the fungus using Potato Dextrose Agar (PDA) media. The results of the research show that the initial symptoms are blackish brown spots on the surface of the fruit which develop into sunken lesions and spread to cause the fruit to dry out. The fungal isolate has white colonies with a flower-like pattern and forms black aservuli. Microscopic observation shows that the conidia are fusiform, insulated, with darker pigmented middle cells and have a transparent appendix. Based on these morphological characters, the fungus that causes fruit rot disease in guava is thought to belong to the genus Pestalotiopsis sp. Further research is needed through molecular approaches, such as PCR or DNA sequencing, as well as pathogenicity tests to strengthen and confirm the role of this fungus as the main cause of fruit rot disease.

This community service activity was carried out in the Parbaba White Sand Beach tourist area, Samosir Regency, with the aim of improving environmental cleanliness while fostering student awareness of the importance of preserving tourist destinations. This program is the result of a collaboration between the internship students of the Samosir Regency Tourism Office and the students of the Real Work Lecture (KKN) of Gadjah Mada University. The method used is a participatory approach, where students are directly involved in beach cleaning and waste sorting activities. The team cleaned the beach area, collected garbage, and separated waste into two categories, namely organic and inorganic. The results of the activity showed an increase in beach cleanliness and an increase in student awareness of the importance of protecting the tourist environment. In addition, this activity strengthens cooperation, social responsibility, and collaboration skills between students. This service program is expected to be a model of sustainable environmental activities that can be applied in other tourist destinations, thereby supporting the development of environmentally friendly and sustainable tourism.

This study aims to analyze the use of digital media in the form of infographics to improve student learning outcomes in history lessons, specifically regarding the events of the national movement in the 11th grade students of SMA Muhammadiyah 07 Serbelawan in the 2024/2025 academic year. Along with technological advancements, the use of digital media is becoming increasingly popular in education as an alternative to improve student understanding and learning interest. One form of digital media used is infographics, which can simplify complex information into easier-to-understand information through engaging visual elements. The research method used was classroom action research (CAR), implemented in two cycles, with the stages of planning, implementation, observation, and reflection. The subjects of this study were 30 11th grade students of SMA Muhammadiyah 07 Serbelawan. Data collection techniques were conducted through tests, observations, and interviews. Data analysis was conducted using quantitative and qualitative descriptive analysis. The results showed that the use of infographics in history lessons can improve student understanding and learning interest. Improved student learning outcomes were evident in improved test scores after the use of infographics, as well as increased student active participation in class discussions. Furthermore, students also responded positively to the use of this digital media because infographics presented information in a more engaging and easy-to-understand manner. Based on the results of this study, it can be concluded that the use of digital media in the form of infographics can be effective in improving students' history learning outcomes, particularly in understanding the material on the national movement. Therefore, it is recommended that history teachers consider using infographics in their lessons to improve the quality of teaching and student learning outcomes.

Adolescence is a crucial period in human development, characterized by biological, psychological, and social changes. At this stage, adolescents require proper understanding of reproductive health to prevent risky behaviors and to support the development of healthy and responsible attitudes. This community service activity aimed to improve students’ knowledge of reproductive health through socialization at State Vocational High School (SMKN) 1 Mempura, Siak Regency. The method used was descriptive qualitative with a focus on education through material delivery, interactive discussions, and question-and-answer sessions. The activity was conducted on August 14, 2025, at the SMKN 1 Mempura Hall, involving 39 students out of 50 targeted participants. Data were obtained through observation of students’ participation and documentation of the activity, and were then analyzed descriptively and qualitatively. The results showed that students were enthusiastic in attending the socialization and demonstrated improved understanding of reproductive health concepts, reproductive organ functions, personal hygiene, and the risks of unsafe sexual behaviors. The interactive discussion also revealed students’ willingness to ask questions and share perspectives, reflecting stronger attitudes and confidence in maintaining reproductive health. In conclusion, the socialization of reproductive health at SMKN 1 Mempura successfully enhanced students’ knowledge and awareness. Despite limitations in terms of time allocation and long-term evaluation, this activity provided tangible benefits. Future efforts are recommended to develop sustainable programs supported by additional learning media and closer collaboration with the school.

This study aims to examine the influence of online reviews and the role of social media on brand loyalty toward MS Glow skincare products in Batam City. The population of this research consists of consumers in Batam City who have purchased and used MS Glow skincare products and have been exposed to online reviews and social media content related to the brand. A total of 204 respondents were selected using the Jacob Cohen sampling approach. Data were analyzed using multiple linear regression techniques. The analysis process included data quality testing, classical assumption tests, effect analysis, and hypothesis testing. The results of the multiple linear regression analysis indicate that online reviews contribute 33.7% to brand loyalty, while the role of social media contributes 66.9%. Furthermore, the coefficient of determination (R²) reveals that online reviews and social media collectively explain approximately 58.1% of the variance in brand loyalty. The findings from the t-test and F-test demonstrate that both online reviews and social media have a positive and statistically significant effect on brand loyalty, both individually and simultaneously, toward MS Glow skincare products in Batam City.

This study investigates the determinants of dividend payout policy in energy sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Dividend policy is a critical issue in emerging markets, especially in capital-intensive industries with high investment needs and earnings volatility. The research examines whether profitability and ownership structure—specifically institutional and managerial ownership—significantly influence dividend payout decisions, considering firm characteristics. The study analyzes the effect of profitability, institutional ownership, and managerial ownership on the dividend payout ratio, while controlling for firm size and leverage. A quantitative approach is used, employing pooled ordinary least squares (OLS) regression on 245 firm-year observations. Dividend payout ratio is measured as dividend per share divided by earnings per share, profitability is proxied by return on equity, and ownership variables are expressed as shareholding proportions. Descriptive analysis and classical assumption tests precede hypothesis testing. The results show that profitability positively and significantly affects dividend payout, suggesting that firms with better financial performance tend to distribute higher dividends. Firm size also positively influences dividend policy, while leverage negatively impacts it, reflecting the role of financial capacity and capital structure. However, institutional and managerial ownership do not show significant effects on dividend payout decisions. The findings indicate that dividend policy in Indonesian energy firms is primarily driven by financial performance and structural characteristics rather than ownership-based governance mechanisms. This study offers sector-specific evidence that refines agency and signaling perspectives on dividend policy in emerging markets, with practical implications for managers, investors, and regulators.

Penelitian ini dilakukan untuk mengevaluasi sejauh mana implementasi Sistem Informasi Akuntansi (SIA) digital berkontribusi pada peningkatan kualitas laporan keuangan yang dihasilkan oleh penjual E-Commerce. Penelitian ini menerapkan kerangka kuantitatif menggunakan metode survei terhadap 119 penjual E-Commerce yang telah mengimplementasikan SIA digital. Data dikumpulkan melalui kuesioner, pengolahan data selanjutnya dilakukan melalui prosedur regresi linier sederhana dengan bantuan aplikasi SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat kinerja SIA digital memberikan pengaruh positif dan signifikan secara statistik terhadap standar laporan keuangan. Hasil ini menegaskan bahwa adopsi mekanisme akuntansi digital yang berfungsi dengan baik mampu meningkatkan relevansi, keandalan, ketepatan waktu, dan keterbandingan keluaran pelaporan keuangan. Dengan demikian, pemanfaatan SIA digital secara optimal memainkan peran penting dalam meningkatkan kualitas pelaporan keuangan bagi penjual E-Commerce.

Badan Perencanaan Pembangunan Riset dan Inovasi Daerah Probolinggo City utilizes the Regional Asset Information Sistem (SIASAD) to record and report Regional Property (BMD) in real time. However, there is a discrepancy between the percentage of Regional Government Financial Reports (LKPD) that comply with regulations, which is 100%, and the percentage of BMD data validity, which fluctuates between 86.21% in 2021 and 82.14% in 2024, indicating that the system is not optimal and there is inconsistency in BMD data. This study aims to evaluate the implementation of SIASAD in BMD management at BAPPERIDA Probolinggo City, based on the principles of Good Governance. The research method applied is qualitative with a case study approach involving data collection techniques such as interviews, observations, and document studies. The results of the study reveal that SIASAD supports the application of Good Governance through the principles of participation, consensus orientation, accountability, transparency, responsiveness, effectiveness and efficiency, fairness and inclusiveness, and compliance with the law. From this study, it can be concluded that the implementation of SIASAD contributes significantly to transparent and accountable BMD governance in accordance with the principles of Good Governance, although improvements are still needed in terms of public accessibility.

This study aims to analyze the involvement of the Nusantara Nature Conservation Foundation (YKAN) in mangrove management in Berau Regency. This study explains how YKAN, as a broker organization in an advocacy network, encourages the local Forlika community to obtain resources from global partnerships. This study uses a qualitative descriptive method. The research data is sourced from primary data through interviews and uses primary data from relevant literature studies related to the research variables. The results of this study show that there is cooperation between each actor in international relations in managing mangrove areas in Berau Regency. YKAN's partnerships with global and local institutions give YKAN a strategic position in transnational advocacy networks. YKAN functions as a liaison that advocates for the needs of coastal communities at the international level, so that YKAN's role is to represent local communities in cross-actor cooperation in Berau Regency.

This study aims to analyze the legal review of the criminal act of aggravated theft based on decision number 1261/Pid.B/2025/PN Lbp. The method used is normative juridical law with a case approach. The results of the study indicate that the Panel of Judges at the Lubuk Pakam District Court stated that Wahyu Fahrezgi was legally and convincingly proven to have committed the crime of aggravated theft, as regulated in Article 363 paragraph (1) 3e and 5e of the Criminal Code. This crime was committed twice at night in the victim's workshop by damaging the door and taking many items which caused a loss of Rp. 25,000,000. In his considerations, the judge took into account the aggravating and mitigating elements, then sentenced him to two years in prison and decided to return the evidence to the victim. This study provides an overview of the application of criminal law related to aggravated theft and the judicial process that focuses on victim protection.

This study discusses the 17th Sustainable Development Goal (SDG), Partnership for the Goals, which highlights the importance of global collaboration in achieving shared prosperity. The main focus of this research is on three key instruments of global partnership: external debt, foreign investment, and foreign aid. These instruments play a crucial role in supporting development in developing countries, but they also raise controversies related to economic dependence, global power imbalances, and the effectiveness of aid. This study employs a descriptive qualitative approach based on a literature review of international reports and academic research. The analysis shows that although debt, investment, and foreign aid offer opportunities for technology transfer, economic growth, and poverty reduction, their sustainability largely depends on governance, transparency, and equality among nations. Therefore, global partnerships should be directed toward more inclusive and equitable systems to ensure that global development goals can be achieved sustainably.

This study aims to describe the implementation and outcomes of training on making herbal elixir beverages from nine spice butterfly pea ingredients for exercise mothers as an effort to improve knowledge and skills in processing healthy drinks. The activity was motivated by the limited use of herbal beverages after exercise and the low level of public understanding regarding the benefits of butterfly pea flowers and traditional spices as natural stamina enhancers. The study applied a descriptive qualitative approach through observation and documentation conducted from November 22 to December 5, 2025. A total of 25 exercise mothers participated in the training, which consisted of demonstrations and direct practice in preparing elixirs using dried butterfly pea flowers combined with ginger, turmeric, galangal, lemongrass, cinnamon, cloves, betel leaves, and brown sugar. The results show that participants were able to follow all training stages properly and demonstrated increased understanding of herbal benefits, ingredient functions, dosage accuracy, and processing procedures. Achievement indicators reveal that 92 percent of participants were able to independently prepare the elixir according to the demonstrated steps, 84 percent were able to explain the function of each ingredient correctly, and all groups successfully produced elixir products with color, aroma, and taste that met the expected standards. Participants also responded positively and expressed interest in reapplying the recipes at home and developing flavor variations for personal consumption or small scale business opportunities effectively.