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This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

Bullying in secondary schools is a serious issue that affects students’ psychosocial well-being and academic achievement, and significantly disrupts the learning climate and the quality of social relationships among students. This community service activity aimed to implement the Child-Friendly School Program through anti-bullying socialization at SMA N 1 Kersana in order to enhance the understanding and commitment of all school members in creating a safe, inclusive, and sustainable learning environment. The method employed a participatory approach, including needs assessment, interactive socialization sessions, focus group discussions, case simulations, and structured evaluation using pre-test and post-test instruments. The results indicated a 23% increase in participants’ understanding based on the comparison of scores before and after the intensive implementation of the program. Furthermore, a “Bullying-Free School” declaration was established along with a plan to strengthen the Violence Prevention and Handling Team as a more systematic sustainability strategy. These findings confirm that participatory-based socialization effectively reinforces the implementation of the Child-Friendly School Program and fosters a safe, inclusive, sustainable, and responsive school culture that supports students’ positive character development.

This research is motivated by the persistent difficulty elementary school-aged children have in controlling their emotions and behavior in social situations, particularly within the context of church community development. The study aimed to examine the effect of Christian values-based emotion management training on improving children's self-control. The study used a quantitative approach with a quasi-experimental one-group pretest-posttest design on 30 children aged 7–12 years at the GPM Wonreli–Kisar Congregation. The intervention was implemented over four days through activities involving emotion recognition, value reflection, emotion regulation training, and social simulations. Data were collected using a self-control scale and analyzed using paired-difference tests and effect size calculations. The results showed a significant increase in self-control scores after the training, with the largest changes in rule compliance and impulse control, and a more moderate increase in resilience to frustration. The effect size indicates a strong practical impact of the changes. These findings indicate that training that integrates social experiences and value reflection can facilitate the shift in behavioral control from external control to internal awareness. Practically, this research provides a basis for developing a community-based child development program that emphasizes not only discipline but also the understanding of values ​​in character formation and self-regulation.

The transformation of history learning in the context of 21st-century education aims to prepare students to face the challenges of an increasingly complex and dynamic world. The concept of 21st-century learning emphasizes the development of critical, collaborative, and creative skills, which are highly relevant to studying history. History learning in the 21st century must include a more interactive approach, utilizing technology as a tool to deliver historical material in a more engaging and relevant manner. Through innovative models such as project-based learning and inquiry learning, students can be more actively involved in the learning process, not only receiving information but also developing the ability to analyze, evaluate, and draw conclusions from various historical sources. Technology supports the creation of more engaging learning experiences, such as the use of multimedia, simulations, and other digital resources. Furthermore, teachers play a role as facilitators, helping students build historical awareness, guiding them in seeking information, and developing critical thinking skills. However, the implementation of this learning model faces various challenges, such as limited technological infrastructure and a lack of teacher training. Therefore, efforts are needed to strengthen teacher competencies and adapt the curriculum to be more adaptive to changing times.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

The formation of manners from an early age is crucial in building children's character with noble morals. Children at the Al-Quran Educational Park (TPA) often face challenges in understanding and applying adab values ​​in everyday life. This service activity aims to implement the Five Basic ABC Media as an intervention effort to increase understanding and application of etiquette among TPA children. This media is based on five main principles: Accept, Belief, Confidentiality, Empathy and Respect. The method used in this service is an interactive learning method involving 12 TPA children as subjects. Intervention is carried out through various educational activities, such as interactive games, manners simulations, discussions that focus on building positive character. The results of this service activity show that the application of the Five Basic ABC Media can provide practical understanding and ethical behavior to children, which is demonstrated through FGD activities. The conclusion from this service activity is that the Five Basic ABC Media is a fairly effective method in guiding TPA children to understand and apply etiquette in everyday life. It is hoped that this media can be a guide for TPA educators in developing character education based on Islamic values ​​in a comprehensive and enjoyable manner

The determination of the Cost of Goods Sold (COGS) is a crucial element for micro, small, and medium enterprises (MSMEs), especially in setting competitive prices and achieving the desired profits. However, many MSMEs still face challenges in understanding and applying the appropriate COGS determination methods. This training aims to enhance the capacity of MSMEs in calculating COGS using the Full Costing method through training and mentoring programs. The methodology used includes delivering material, calculation simulations, and evaluating the application of the Full Costing method. The research results indicate an improvement in participants' understanding of cost components as well as their ability to calculate COGS in a more structured and accurate manner. This program has made a positive contribution to the financial management of MSMEs and is expected to serve as a model for capacity development for small business owners in the future.

Sharia based financial technology (fintech) that integrates educational features and securities crowdfunding is considered a strategic approach to address the low levels of Islamic financial literacy and inclusion in Indonesia. This article aims to examine how the integration of Islamic financial education and the use of sharia-compliant securities crowdfunding platforms can serve as an effective model to enhance public participation especially among MSMEs and younger demographics in the Islamic financial ecosystem. The study employs a literature review and case analysis based on recent scholarly works and industry reports. Findings indicate that fintech platforms equipped with interactive financial education modules and sharia investment simulations can significantly improve public understanding of Islamic financial principles and products. Moreover, sharia-based securities crowdfunding offers participatory investment opportunities while promoting ethical and halal economic activities. Nonetheless, challenges remain in regulatory alignment, sharia compliance verification, and public trust. Therefore, collaboration among regulators, industry players, and educational institutions is essential to foster an inclusive, transparent, and sustainable Islamic fintech ecosystem. This model is expected to be an innovative solution to expand access to Islamic financial services while strengthening public literacy and confidence in Islamic finance.

This community service activity aims to enhance elementary school students’ awareness of healthy digital behavior through the socialization of social media ethics and responsible internet use. The method applied was Participatory Action Research (PAR), involving students, teachers, and school stakeholders in an active, collaborative learning process. The program took place at MI Muhammadiyah, Pagentan District, on August 16, 2025, for three hours, including material presentation, case simulations, educational games, and reflective discussions. The results indicate an increased understanding of digital ethics, the emergence of critical attitudes toward gadget use, and the establishment of a “digital healthy class” commitment between teachers and students. Teachers acted as local leaders to sustain digital literacy values within learning activities. This activity demonstrates that a participatory approach effectively promotes behavioral transformation and fosters a culture of responsible digital awareness among elementary school students.

This study was conducted to examine the effectiveness of Kevlar as a structural material in Medium Altitude Long Endurance (MALE) Unmanned Aerial Vehicles (UAVs), particularly those designed with winglet innovations. In UAV development, material selection plays a crucial role since it directly affects flight performance, fuel efficiency, and the overall durability of the aircraft structure. Kevlar is widely recognized as a lightweight yet highly durable material, making it an interesting candidate to replace more conventional options such as aluminum and carbon fiber composites. Two approaches were applied in this research: numerical simulations using aerodynamic software and experimental testing on a prototype wing and winglet reinforced with Kevlar. The analysis focused on comparing lift, drag, total aircraft weight, and fuel consumption between Kevlar-based structures and conventional materials. The results demonstrate that Kevlar significantly improves aerodynamic efficiency and extends flight endurance due to its lower weight. Moreover, Kevlar exhibits superior resistance to dynamic loads and impacts, which are critical during certain flight conditions. However, challenges remain in terms of higher production costs and more complex manufacturing processes compared to traditional materials. Despite these limitations, the findings provide valuable insights for developing more efficient and durable MALE UAVs, while also encouraging innovation in aerodynamic design through the application of winglet technology.

This community service activity was implemented using a service learning approach through a business planning and public communication training program for the Merah Putih Village Cooperative in Huta Baringin. The background to this activity stems from the need for cooperative members to increase their capacity in designing sustainable business plans and effective public communication skills in conveying the cooperative's vision, mission, and programs to the community. The implementation method was carried out through the stages of needs identification, formulation of training materials, simulation practices, and intensive mentoring. The results of the activity showed an increase in cooperative members' understanding in developing business plans based on local potential and improved public communication skills, both within the organizational context and externally to strategic partners. This program not only strengthens the cooperative's independence but also demonstrates the relevance of the service learning model in connecting the roles of academics, students, and the community collaboratively. Thus, this training contributes to local economic empowerment and strengthening institutional communication capacity at the village level.

The rapid development of the smart city concept encourages the need for energy management that is more efficient, sustainable and adaptive to the needs of modern urban communities. In this context, renewable energy is the main solution to reduce dependence on fossil energy sources that are limited and pollute the environment. This research aims to optimize the utilization of renewable energy in smart cities by integrating Big Data technology and Decision Support Systems (DSS). The approach used in this research is a case study and system modeling method, which involves collecting energy data from various sources such as IoT sensors, weather stations, and energy distribution systems in real-time. The data is then analyzed using Big Data Analytics techniques to identify energy consumption patterns, potential renewable energy production, and peak load predictions. Furthermore, a decision support system was designed to assist policy makers and city managers in determining optimal energy distribution and usage strategies based on the available data and simulations. The results show that the integration of Big Data and DSS is able to increase the efficiency of renewable energy utilization up to 25% compared to conventional systems. In addition, the system is also able to dynamically respond to changing conditions and provide more accurate and adaptive decision recommendations. These findings indicate that the synergy between data technology and decision support systems plays a strategic role in creating sustainable and environmentally sound smart cities.

The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is not applied. The results show a technical increase in EBITDA due to PSAK 116, which has an effect on the apparent improvement of DSCR and Net Debt to EBITDA. Simulations using the PSAK 30 approach show more conservative and realistic ratios. These findings highlight the importance of understanding the impact of accounting standards on ratio interpretation and credit decision-making.

This Community Service Program (PKM) aims to enhance the leadership capacity and organizational management skills of cadres of the Islamic Student Association (HMI) Dumai Branch through the strengthening of Islamic values and the application of modern organizational management principles. The program was implemented as part of the Intermediate Training (Latihan Kader II/LK 2), which serves as a strategic forum for developing future organizational leaders. The activities were conducted using a combination of lectures, interactive discussions, case-based learning, and leadership simulations designed to encourage critical thinking and active participation. A participatory approach was employed to ensure that participants were directly involved in the learning process and could relate the material to real organizational challenges. The results of the program indicate a significant improvement in participants’ understanding of transformational leadership, collective–collegial leadership, and effective organizational planning and management skills. In addition, the program increased participants’ awareness of the importance of integrating Islamic values as an ethical and moral foundation in student organizational leadership practices. Overall, this PKM contributes to the development of qualified HMI cadres who possess integrity, adaptability, strong leadership competence, and a sustained commitment to community service and organizational development.

Batik Tanah Liek is one form of Minangkabau cultural heritage that has a unique coloring process that uses natural materials in the form of clay. This study aims to analyze the business planning of Batik Tanah Liek from two main aspects, namely marketing and finance. The method used is a descriptive approach with secondary data and a five-year financial projection simulation. The marketing strategy is focused on cost-based pricing and digital promotion through social media, participation in cultural events, and partnerships with local business actors. Financial analysis includes profit and loss projections, cash flow, and break-even point (BEP) analysis. The results show that the strategy developed is able to provide significant profit growth potential and healthy cash flow. These findings indicate that Batik Tanah Liek has the potential to develop as a competitive and sustainable local fashion brand.

YouTube is one of the leading video-based social media platforms with a complex algorithm for recommending content to users. Understanding this algorithm is crucial for content creators to increase visitor numbers and audience engagement. This socialization activity aims to educate beginner content creators on video optimization strategies to enhance discoverability and recommendation by YouTube’s system. The socialization was conducted online via Zoom, utilizing presentations, interactive discussions, and simulations of YouTube Studio features. The results of this activity indicate an improvement in participants’ understanding of key factors influencing the YouTube algorithm, such as watch duration, user interactions, and metadata optimization. Some participants who implemented the taught strategies experienced up to a 30% increase in video views within a month. However, challenges remain in maintaining content consistency and utilizing YouTube analytics effectively. Therefore, continuous mentoring is necessary to help participants refine more effective strategies. This socialization is expected to enable content creators to maximize the YouTube algorithm to enhance their channel visibility and growth.

This study evaluates the effectiveness of MonsoonSIM in enhancing the understanding of students in the International Trade Program for the ASEAN & China Region at Politeknik APP Jakarta regarding international trade concepts. A quantitative method was employed, using purposive sampling to select two student groups: Group A (semester 1), who had not used MonsoonSIM, and Group B (semester 3), who had experienced the use of MonsoonSIM. Data were collected through a quiz consisting of ten questions covering essential aspects of international trade, such as business management, supply chain, marketing, and demand forecasting. The results were analyzed using a paired t-test at a 5% significance level. The analysis revealed a t-value of 8.25, significantly exceeding the critical t-table value of 2.262, indicating a substantial improvement in students' understanding after using MonsoonSIM. Furthermore, semester 3 students demonstrated better comprehension compared to semester 1 students, confirming that MonsoonSIM effectively enhances not only theoretical understanding but also analytical and decision-making skills. This study concludes that MonsoonSIM is a superior simulation-based learning tool compared to traditional theoretical methods, making a vital contribution to the practical and applicable development of international trade education.

Training management is a crucial component in organizing training programs and contributes to creating effective training. This study aims to describe the identification of training needs, training methods, training management strategies, and training success indicators at Sanggar Seni Greget in Semarang. The research method employed is descriptive qualitative research. The research subjects include the founder, the head, the secretary, and staff in the field of dance. The research informants consist of an instructor and two training participants. Data collection techniques include interviews, observations, and documentation. Data validity techniques utilize source triangulation and method triangulation. Data analysis encompasses data collection, data reduction, data presentation, and conclusion drawing. The research findings indicate that the identification of training needs at Sanggar Seni Greget involves organizational analysis, job task analysis, and individual analysis. The training methods used are demonstrations, lectures, and simulations. The training management strategy design includes planning, resource management, organizing, training development, promotion, implementation, and evaluation. The success indicators of the training are measured through goal achievement, skill and knowledge enhancement, behavioral changes, participant satisfaction, and productivity.

This community service activity was carried out to answer the challenges of modern education, especially in designing assessments that are inclusive and responsive to the diverse learning needs of students. The program involved 25 teachers from five elementary schools in Gunung Anyar Sub-district, Surabaya. The training method includes preparation through a needs survey, exposure to the basic concepts of differentiated assessment, collaborative practice, implementation simulation, and ongoing mentoring. The results of the training showed a significant increase in teacher competence, especially in understanding the concepts of formative, summative, and diagnostic assessments, as well as the ability to design flexible rubrics and assessment formats. As many as 85% of participants understood the objectives of the activity well, 78% felt that they understood the material very well, and 82% felt helped by simulations and hands-on practice. In addition, the training created a culture of productive collaboration between teachers, which was felt by 88% of participants. However, there are challenges in the form of the need for more time for technical deepening of rubric development and implementation assistance in the classroom. Collaborative practice-based training proved effective in improving teachers' competence in differentiated assessment. For the sustainability of the program, further training, the establishment of teacher learning communities and increased school support are recommended. This program is expected to create a more inclusive, innovative and responsive basic education for students' diversity.

It is important to understand that students' academic achievement is not only influenced by their cognitive abilities, but also by non-cognitive factors such as social-emotional skills and learning styles. In an effort to improve the quality of education and facilitate the optimal development of students at SMA Negeri 3 Kejuruan Muda, it is hoped that the report on the results of the non-cognitive diagnostic assessment can be a strong foundation for SMA Negeri 3 Kejuruan Muda in developing holistic, adaptive, and student-centered learning strategies. Through a better understanding of the social-emotional aspects and learning styles, schools can create a learning environment that supports not only academic achievement, but also students' optimal personal and social development. Thus, this study aims to (1) Identify students' social-emotional abilities and areas that require further support. (2) Assess students' learning styles to adjust teaching methods to their preferences. (3) Provide recommendations based on assessment results to improve support and learning strategies in schools. This study uses a qualitative descriptive approach with data collection through a google form questionnaire distributed to all students of SMA Negeri 3 Kejuruan Muda. The results of the study showed that 10.5% of students had high social emotional abilities, 60.5% of their social emotional abilities were said to be sufficient, 27.8% needed improvement and 1.2% needed significant development by BK teachers or counselors. Meanwhile, the Learning Styles possessed by students at SMAN 3 Kejuruan Muda were 40% Visual learning style, 30% Auditory learning style and 30% Kinesthetic learning style. Furthermore, the recommended treatment recommendations for students with high levels of social emotional abilities are to become peer counselors, students who have moderate social emotional abilities can be guided by peer counselors and students who have low levels of social emotional abilities require guidance by BK teachers or professional counselors. Meanwhile, recommendations for visual learning styles can be presented with learning media in the form of images, videos or slides, auditory learning styles are presented with learning media in the form of audio recordings or listening to explanations from teachers and kinesthetic learning styles can be included in games, simulations, practicums, projects and demonstrating learning materials.