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Andini Rohayani; Wilianti Laelatul Fitri; Zulfa Azkia Maharani; Sri Mulyeni

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

 Toxic work environments are becoming an issue that is getting more and more attention in human resource management because of its destructive impact on the psychological well-being of employees and organizational stability. Unhealthy interpersonal relationships, authoritarian leadership, bullying, and recurrent disrespectful behavior create a work atmosphere full of stress and uncertainty. This condition not only triggers work stress, anxiety, and emotional exhaustion, it further exacerbates these challenges, as high work demands and a lack of work-life balance make employees, especially Generation Z, increasingly vulnerable to mental health disorders. This study aims to analyze the influence of toxic work environments on employees' mental health as well as its impact on the intention to quit their jobs. The method used is a literature study with a qualitative approach, analyzing relevant scientific articles. The results of the study showed that a toxic work environment characterized by violence, bullying, tyrannical leadership, unfriendliness, and exclusion had a significant effect on the increase in work stress, psychological pressure, work stress and intention to quit work. Toxic leadership is the main factor in forming an unhealthy work culture. Social support, especially from supervisors, plays a protective role as a protective factor that mediates these negative relationships. Generation Z was found to be more sensitive to injustice and rights violations in the workplace. The study concludes that organizations need to prioritize psychological safety, implement supportive leadership, and provide tangible organizational policies and support to maintain employees' mental health and reduce work stress rates for long-term organizational sustainability.

Alif Achadah; Gilang Saputra; Iqbalul Rizki

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Street names are a vital public information tool that helps people identify locations, find addresses, and reinforce the identity of a region. The availability of street names also supports the effectiveness of administrative services, community mobility, and emergency service access. Srigonco Village, Bantur District, Malang Regency, still faces a lack of street names, making it difficult for residents and visitors to find specific addresses. Based on this situation, students from the 14th Community Service Program (KKN-T) at Raden Rahmat Islamic University (Unira) Malang implemented a community service program involving mapping and installing street names at several strategic locations in the village. The implementation method included field observation, street name data collection, coordination with village officials, design and production, and installation of the street names. This program aims to improve access to location information, clarify regional identity, and support orderly village administration. The results of the activity indicate that the presence of street names provides tangible benefits to the community, particularly in facilitating address searches, improving environmental order, and helping visitors to identify Srigonco Village more easily and effectively.

Khairul Umam; Achmad Taufik; Ria Kasanova

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Legal education in higher education institutions remains predominantly dominated by cognitive approaches, which have not fully succeeded in shaping students’ character, particularly in terms of integrity, professional responsibility, and legal empathy. This condition highlights the need for learning approaches that integrate practical experience with professional ethical values. This community engagement activity aims to strengthen the character of law students through a clinical legal education-based intervention integrated with professional ethics education. The activity was conducted using a participatory approach involving 35 law students from the Faculty of Law at Universitas Madura over the period from 21 April to 13 May 2026. The intervention consisted of a series of activities, including legal education sessions, basic legal consultations, and structured ethical reflection. The community partners were local residents with limited access to legal information and services.The results indicate an improvement in students’ character scores across several dimensions, namely integrity (from 3.42 to 4.21), professional responsibility (from 3.51 to 4.28), and legal empathy (from 3.37 to 4.35). In addition, more than 80% of students reported that the activity enhanced their understanding of legal practice and the social conditions of the community. The activity also had a positive impact on the community, particularly in improving legal literacy. These findings demonstrate that experience-based legal clinics are effective in strengthening law students’ character while simultaneously providing tangible benefits to the community. Therefore, community engagement activities based on clinical legal education can be developed as a strategic medium for strengthening character education in law faculties.

Sebastian Gerald Wesley Silalahi; Lorina Siregar Sudjiman

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

Tantra, Arda Raditya; Nurani, Bulan Karima; Ani, Dewi Ari

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study examines the impact of carbon emission disclosure, eco-efficiency, and green innovation on firm value among energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. Using purposive sampling, 26 companies were selected based on specific criteria, resulting in 78 observations over the three-year period. The research employs panel data regression analysis with fixed effect model, using Tobin's Q as the proxy for firm value. Carbon emission disclosure is measured using the CDP framework with 18 disclosure items, eco-efficiency is assessed through ISO 14001 certification ownership, and green innovation is evaluated using four indicators based on the OECD framework. The results reveal that green innovation has a significant positive effect on firm value, indicating that Indonesian capital market investors place premium valuations on companies investing in environmental innovation. However, carbon emission and eco-efficiency show no significant impact on firm value. These findings suggest that while sustainability disclosure remains voluntary in Indonesia and lacks standardized frameworks, market participants are more responsive to tangible innovations that demonstrate competitive advantages and regulatory risk mitigation. Simultaneously, all three variables significantly influence firm value, confirming the relevance of comprehensive sustainability practices in value creation.

Chiska Edelweis Hahury; Ambarwati Soetiksno; Saul Saleky

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

This study aims to analyze the factors influencing customer satisfaction at PT JNE Cabang Latta Ambon, focusing on five dimensions of service quality according to the SERVQUAL model: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. Data were collected through a questionnaire distributed to 145 respondents using shipping services. The results of the analysis indicate that of the five dimensions, only the Empathy dimension has a positive and significant effect on customer satisfaction (β = 0.204; p = 0.048). The other variables, while showing positive effects, did not demonstrate statistical significance. The regression model developed was able to explain approximately 22.1% of the variation in customer satisfaction, emphasizing that there are other factors beyond the measured dimensions that also influence satisfaction. The F-test results show that, simultaneously, all five dimensions of service quality significantly affect customer satisfaction, supporting the SERVQUAL theory that highlights the importance of a multidimensional approach in service delivery. Practical implications of this study suggest that PT JNE Latta Ambon should focus more on enhancing empathy and responsiveness in service, while maintaining the quality of other aspects as a minimum standard. This research provides valuable insights for developing more effective customer-oriented service strategies and opens opportunities for further research in this field.

Shefta Eka Praswati; Siti Arifah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

Siti Solehah; Ahmad Sahbendi; Tira Ilmayana; Rina Suryana; Dwi Sulastri +3 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The community service program conducted by students during the Field Work Practice (PKL) at TPQ Nurul Huda, Riam Mengelai Village, is implemented as a tangible contribution to student guidance, focusing on enhancing religious competence, discipline, and worship skills. This program was motivated by the need to improve the quality of religious education systematically and according to the skill level of each student, making learning more effective and targeted. The objective of this service is to optimize student guidance by improving Quran reading skills, daily prayer memorization, moral development, and active participation in religious activities according to each class’s ability. The implementation method includes initial observation, planning a guidance program based on skill levels, direct teaching and learning, individual and group mentoring, and periodic evaluation. Students are divided into four classes according to their ability: Class 1 for students at IQRA’ levels 1 and 2, Class 2 for IQRA’ 3 and 4, Class 3 for IQRA’ 5 and 6, and Class 4 for students who can read the Quran fluently. Each class receives materials tailored to their level, ranging from introduction to Arabic letters, Quran reading, daily prayer memorization, to moral development and worship practices. This class-based guidance approach allows PKL students to provide focused attention, ensuring optimal learning outcomes. The results show significant improvements in students’ discipline, learning motivation, Quran reading skills, prayer memorization, and moral understanding. Class-based guidance according to skill levels provides each child with an appropriate learning experience, enabling maximal development. PKL students gain practical experience in early childhood religious education, lesson development, and classroom management. This program is expected to serve as a systematic, effective, and sustainable model for student guidance at TPQ Nurul Huda.

Larysa Fernenda; Iqbal Oktaviano Forest; Ifqo Hasanah; Azeng Setiyaningsih; Widiya Febriani +6 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

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.

Veny Nisratul Husna; Kamelia Kamelia; Anisa Anisa; M. Gilang Maulana; M. Sulaiman +1 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the strategic role of the Information and Documentation Management Officer (PPID) of the General Elections Commission (KPU) of Palangka Raya City in supporting the strengthening of democracy and public participation at the local level. This research uses a qualitative approach with a descriptive-analytical design through documentary studies on regulations, internal policies of KPU, PPID service reports, and public information request data, enriched with observations of the information service mechanisms both offline and online. The results show that, normatively and structurally, the PPID of Palangka Raya City KPU has carried out its functions in accordance with the provisions of Law No. 14 of 2008 and KPU Regulation No. 22 of 2023. The information service procedures, response time limits, and the use of the E-PPID system reflect the institutional commitment to the principle of transparency. However, the level of utilization of public information services is still relatively low and dominated by the academic community, particularly students. Additionally, there have been no recorded requests for information from disabled groups, despite the provision of disability-friendly facilities. These findings indicate a gap between administrative information openness and substantive public participation. This study concludes that strengthening the role of PPID in the future should be directed toward public communication strategies, political education, and inclusive approaches so that information openness does not stop at regulatory compliance but can make a tangible contribution to the consolidation of a participatory and just local democracy.

Lucky Antonio; Pujiwati Pujiwati; Mulianto Mulianto

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Cross-cultural ministry is a tangible manifestation of the Great Commission of Christ, which calls the church to reach all nations without geographical or cultural boundaries. This article describes the experience of spiritual ministry among the diaspora Christian community in the Middle East conducted by a team from the Kerusso Theological Seminary of Indonesia. The activity not only aimed to strengthen the faith of the congregation living under cultural and social pressures but also served as a means of nurturing contextual Christian spirituality and character. Through revival services, Bible teaching, and pastoral accompaniment, the congregation experienced a genuine transformation of faith—from weakness to steadfastness and hope. This study affirms that cross-cultural ministry is not merely a mission activity but a concrete expression of transformative and participatory Christian education. It demonstrates that when ministry is carried out with contextual understanding and empathy, profound spiritual change can occur even amid intercultural challenges.

Warda, Nabila; Ramayanti, Rizka

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

Anisa Madani Nasution; Siti Aisyah; Serly Charita Harahap; Lili Cahayani Hasibuan

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Community Service Program (KKN) is a tangible form of student service to the community as an implementation of the three pillars of higher education, namely education, research, and community service. One of the activities carried out during the KKN in Sihuik-huik Village was to socialize the importance of saving from an early age to sixth grade students at MIS Al-Abraar. This activity aimed to instill an understanding of the concept of saving, its benefits, and to train students’ skills through the practice of making piggy banks from used bottles. The implementation methods included delivering material using PowerPoint, showing simple animations, and creative practice in decorating piggy banks. The results of the activity showed a positive response from the students, who were enthusiastic from the beginning to the end of the program. The students not only understood the importance of saving money, but were also motivated to practice it by using the piggy banks they had made themselves. In addition to training creativity and environmental awareness, this activity also instilled the values of discipline, independence, and religious awareness that saving is part of Islamic teachings in managing wealth wisely and avoiding wastefulness. Thus, this socialization activity proved to be effective as a simple financial education medium that shaped positive and beneficial attitudes for the students’ future preparation.

Maiza Fikri, Maiza Fikri; Relita Daryani

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance the capacity of students, teachers, and educational staff at SMK Negeri 2 Prabumulih in utilizing artificial intelligence (AI) technology as a medium for promoting the excellence of their study programs. The activity was conducted in the form of a two-day workshop attended by 50 participants, consisting of students, teachers, and educational personnel. The workshop materials covered an introduction to AI, the application of AI in digital promotion, and hands-on practice in creating promotional content using AI, such as chatbots, AI-based graphic design, and data analysis. The results indicate a significant improvement in participants’ skills in using AI technology to support study program promotion, which positively contributed to increasing the interest of prospective new students. This workshop provides a tangible contribution to human resource development at SMK Negeri 2 Prabumulih and serves as a replicable model for community service initiatives in other educational institutions.

Ugroseno Damara Prasadhana Handoyo; Nadya Novalensha; Nur Alwiyani; Chinta Permata Sari; Reni Ramadhan Br Sembiring

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

Danar Hafidz Adi Wardhana; Achmad Fauzi Kusmin; Muhammad Sajidin; Riady IK

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

Ugroseno Damara Prasadhana Handoyo; Nadya Novalensha; Nur Alwiyani; Chinta Permata Sari; Reni Ramadhan Br Sembiring

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve digital literacy and managerial skills of Micro, Small, and Medium Enterprises (MSMEs) through two training programs: "Optimizing Marketing Content Using Artificial Intelligence (AI) Applications" and "Digital Financial Management." The program was implemented through several stages, including problem identification, training material development, hands-on training, mentoring, and evaluation using pre-test and post-test instruments to measure program effectiveness. Fifteen MSMEs from Prapatan Village, Balikpapan City, participated in the program. The evaluation results showed that the training significantly improved participants' understanding of the use of digital marketing and technology-based financial management. Prior to the training, most participants still had limited digital literacy and had not utilized technology for promotion or financial recording. After participating in the program, 73.3% of participants assessed the material as excellent and relevant to their business needs. This program provides a tangible contribution to the development of technology-based applied science while supporting community economic empowerment through the MSME digitalization process.  

Danar Hafidz Adi Wardhana; Achmad Fauzi Kusmin; Muhammad Sajidin; Riady IK

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

Kundharu Saddhono; Muhammad Rohmadi; Ani Rakhmawati; Raheni Suhita; Budhi Setiawan

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was carried out with the aim of developing the concept of Javanese cultural art edu-tourism at the Kentingan Art Village Foundation in Surakarta as an academic contribution to realizing the vision of Solo City as an internationally recognized cultural tourism destination. The approach adopted was participatory and collaborative, involving various stakeholders such as foundation managers, local artists, academics, and the surrounding community. Through this program, the service team sought to strengthen managerial skills in art-based tourism management, enrich educational content that highlights Javanese cultural values, and develop digital promotion strategies to expand the reach of visitors. The results of the mentoring activities indicated a significant improvement in the capacity for managing art events and organizing the tourism area at Kentingan Art Village. The edu-tourism package developed successfully integrated elements of education, entertainment, and cultural preservation in a harmonious manner. In addition, the program encouraged growing interest from educational institutions and creative communities seeking to make Kentingan Art Village a site for cultural learning. Overall, this community service initiative made a tangible contribution to strengthening the community-based cultural tourism ecosystem in Solo City and serves as a model for developing sustainable tourism destinations rooted in Javanese local wisdom.

Santi Octaviani; Nikke Yusnita Mahardini; Kodriyah Kodriyah; Denny Putri Hapsari; Nana Umdiana +1 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs) UP2K Unyur Makmur in Unyur Village, Serang City, Banten through the application of digitalisation and product packaging innovation. The main problems faced by partners are limitations in the use of digital technology for marketing and packaging designs that are unattractive and do not reflect the identity of local products. The methods used in this activity include socialisation, training, mentoring, and evaluation of the implementation of digital marketing strategies and packaging design development. The results of this activity show an increase in the ability of MSME actors to use digital media such as marketplaces, social media marketing, and simple graphic design for product promotion. In addition, the packaging innovations introduced were able to increase the aesthetic value and appeal of products in the eyes of consumers. The tangible impact of this activity was an increase in MSME actors' awareness of the importance of digitalisation and packaging innovation in expanding markets and strengthening brand image. This activity is expected to become a model for digital and creative MSME empowerment in the Serang area and its surroundings.