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This community service program aims to implement digital marketing management strategies to optimize community based digital businesses among young generations in Jayapura City. The rapid development of digital technology has created significant opportunities for youth to develop digital businesses. however, limitations in marketing knowledge, content creation skills, and the use of digital platforms remain major challenges. This program was conducted through training, mentoring, and practical workshops focusing on digital marketing management, including market segmentation, branding strategy, social media marketing, content planning, digital advertising, and evaluation using digital analytics. The participants consisted of young entrepreneurs and youth communities who are actively involved in small scale digital business activities. The results of the program indicate an improvement in participant’s understanding and skills in managing digital marketing strategies, particularly in building brand identity, optimizing social media engagement, and designing digital promotional content. In addition, participants were able to develop structured digital marketing plans and apply them to their business activities. This program contributes to strengthening youth capacity in Jayapura City to compete in the digital economy through sustainable community based business development.

This study aims to analyze the compliance of village financial management with the Regulation of the Minister of Home Affairs Number 20 of 2018 in Kalurahan Sariharjo for the 2025 fiscal year and to identify existing challenges. The research employs a qualitative descriptive case study approach, collecting data through interviews and documentation. The results show that the financial management of Kalurahan Sariharjo is generally in accordance with the regulation, including budget structure, management stages, and transparency. Key strengths include the use of Siskeudes, multi-channel transparency, community participation, and revenue diversification. However, challenges remain, including inconsistencies between planning and implementation, low village own-source revenue, the dominance of infrastructure spending, and administrative complexity.

This study analyzes the adaptation of digital branding practices carried out by the Pimpinan Pusat ‘Aisyiyah Majelis Tabligh dan Ketarjihan (PPA MTK) through its Instagram account @ppa.majelistablighketarjihan. The study employed a qualitative descriptive approach using content analysis, documentation, and limited participatory observation. Data were collected from the Instagram accounts @aisyiyahpusat and @ppa.majelistablighketarjihan, organizational documents, workshop materials, and digital tabligh guidelines. The findings show that PPA MTK adapted several branding elements from the central organizational account, including visual identity, hashtags, audience greetings, and communication planning structures. However, the adaptation process did not emerge through formal organizational obligations but developed collaboratively through workshops and shared organizational identity. The study also found differences in communication orientation and content pillar structures between the two accounts. While @aisyiyahpusat emphasized broader institutional communication themes, @ppa.majelistablighketarjihan focused more on digital tabligh communication. These findings indicate that branding adaptation within faith-based women organizations may develop through organizational interaction and functional communication differentiation rather than rigid communication standardization.

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

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.

Suboptimal waste management has become a serious problem in local communities, even though inorganic waste has high economic potential if managed wisely. In Tegalsari Village, Ambulu Subdistrict, waste management needs to be strengthened through a financial approach. This community service activity aims to empower the economy of Tegalsari Village residents by revitalizing the management of the waste bank so that it provides direct economic value that can increase household income. The implementation of this activity was carried out through a planning phase that included program coordination meetings, the formation and revitalization of the management structure, educational outreach on the economic value of waste, and a partnership collaboration with the Karya Mandiri Jember Central Waste Bank (BSI). Furthermore, the operational implementation phase includes the sorting of inorganic waste by residents in their respective homes, weighing, recording financial transactions in customer savings books, and transporting the waste to collectors. The results of these activities demonstrate the establishment of a more organized management system and an increase in residents’ active participation in waste sorting. The profit-sharing system for customer savings from waste sales has proven effective in boosting residents’ enthusiasm, enabling the program to tangibly transform waste into income while strengthening the domestic economic resilience of the Tegalsari Village community.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

This study aims to determine the financial management strategies implemented and their contribution to increasing the level of company profitability at PT Sarana Baja Perkasa. The method used is qualitative with a descriptive approach. Data sources in this study consist of primary data and secondary data. Primary data was obtained through direct interviews with related parties, namely the financial manager, financial staff, and cashiers at the company's head office. Meanwhile, secondary data was obtained from various internal company documents relevant to the study. Data collection was carried out through interview, observation, and documentation techniques. Meanwhile, data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions, with data validity testing using source triangulation and member checking. The results of the study revealed that the financial management strategies implemented include financial planning, cash flow management, cost control, and working capital management that are carried out in a structured manner. The implementation of these strategies has a significant role in increasing company profitability through effective and efficient financial management, thereby driving profit increases, maintaining financial stability, and supporting the company's business sustainability

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Ship berthing and departure planning is one of the crucial aspects in supporting the operational effectiveness of shipping companies. This study aims to analyze the important role of planners in ship berthing and departure activities in supporting marketing activities at PT. Nusantara Pasifik Sentosa Belawan. The method used in this research is a descriptive qualitative approach through observation and documentation study. The findings indicate that well-planned and coordinated ship berthing and departure activities provide a significant contribution to customer satisfaction, delivery punctuality, and the company’s image in the eyes of business partners. Effective planning also helps the company maintain service reliability and improve operational efficiency in port activities. However, several obstacles were identified, including lack of coordination between departments, limited information flow, and schedule disruptions caused by external factors such as weather conditions and port congestion. These challenges can affect the smoothness of operational activities and indirectly influence the company’s marketing performance. Therefore, strategies are required to improve human resource competencies, enhance digital communication systems, and strengthen cross-sector collaboration. With a well-structured planning system, PT.Nusantara Pasifik Sentosa is expected to improve its service quality and increase its competitiveness in the national shipping industry.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

This study aims to analyze the effectiveness of human resource management at Company X in improving organizational performance. Human resources are a strategic factor that plays an important role in supporting the operational success of a company. This research uses a descriptive approach with qualitative methods supported by simple quantitative data analysis. Data were collected through interviews, observations, and documentation related to workforce management within the company. The results indicate that the number of employees has increased along with the development of the company's operational activities. The workforce structure is dominated by productive-age employees who have good adaptability to technological developments and work demands. However, several challenges were identified in human resource management, particularly in workforce planning, recruitment processes, and the effectiveness of training and employee performance evaluation programs. Therefore, the company needs to improve its human resource management system through more selective recruitment processes, relevant training programs, and a more objective performance evaluation system. These improvements are expected to enhance employee productivity and strengthen the company's competitiveness.