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This study investigates the influence of financial literacy, entrepreneurship training, and financial inclusion on the performance of micro, small, and medium enterprises (MSMEs) through business sustainability. Using a systematic literature review (SLR) examines the impact of financial literacy, entrepreneurship training, and financial inclusion on MSME performance through business sustainability mediation by synthesizing empirical data from 12 research (2020–2025) across Scopus and Web of Science. Positive direct effects on sustainability (financial literacy via budgeting/risk management; training via adaptive resilience; inclusiveness via digital access) and performance metrics like profitability/growth are confirmed by results using the PRISMA 2020 flow.  Amid obstacles like financial access restrictions and COVID-19 disruptions, business sustainability appears as a crucial mediator, linking these factors to improved MSME results in developing contexts (Africa, Indonesia). Practical implications compel policymakers to give integrated literacy programs, contextual training, and inclusive finance top priority. Theoretical contributions combine financial literacy, entrepreneurial learning, and sustainability ideas into a holistic mediation model. The results highlight the importance of integrating financial education, entrepreneurial skill development, and inclusive financial systems to strengthen MSME resilience and competitiveness. This study provides practical implications for policymakers, financial institutions, and support organisations in designing effective interventions that foster sustainable business growth. The research also contributes theoretically by confirming the mediating role of business sustainability in the relationship between financial literacy, entrepreneurship training, financial inclusion, and MSME performance. Future studies may expand these insights by examining additional contextual factors such as digital technology adoption and business networking that further support sustainable MSME development.

This community service program aims to improve teachers' competency in developing short story writing assessment instruments. This is crucial to ensure objective assessments for all students. This community service program contributes to the Indonesian language curriculum, particularly the short story writing curriculum. This community service program was conducted at Urumb State Junior High School in Merauke, with eight teachers participating. The school faced challenges in assessing the lack of objectivity, specifically the use of assessment instruments that align with the learning objectives. Furthermore, students' short story writing skills were still very low. This community service program enabled teachers to develop valid and reliable short story writing assessment instruments. The program took the form of a workshop, which included outreach through training, mentoring, and discussions with the implementation team. During the training phase, the implementation team provided students with an initial understanding of the importance of objective assessment. This was because, in addition to identifying student abilities, teachers could also assess the success of the teaching and learning process in the classroom. During the mentoring phase, the team provided direct guidance to train teachers in developing short story assessment instruments for student assignments. The questions in the assignments are written in language that is easy for students to understand. After developing the assessment instrument, which is the student assignment, a group discussion is held to refine the short story writing assessment instrument. Furthermore, students can improve their short story writing skills through the assignments in the assessment instrument.

Micro, Small, and Medium Enterprises (MSMEs) in rural areas still face various challenges in improving product competitiveness, particularly related to the utilization of digital technology and professional product presentation. One of the main issues encountered by MSME actors in Silau Rakyat Village is the limited understanding of digital branding and the lack of innovation in product packaging, which hinders their ability to compete effectively in the digital market. This community service program aims to enhance MSME competitiveness through training and mentoring in digital branding and product packaging innovation. The program was implemented using a participatory and applicative approach through several stages, including preparation, training, and hands-on practice. The main materials delivered focused on MSME digital branding strategies and product packaging innovation as efforts to increase product value. The results indicate an improvement in participants’ knowledge, skills, and awareness regarding the importance of brand identity, the use of digital media, and attractive and informative packaging. In addition, MSME actors began to apply more professional packaging designs and demonstrated a more adaptive attitude toward digital marketing. This community service activity is expected to support the sustainability of MSMEs and strengthen the local economy in Silau Rakyat Village.

This community service activity aims to improve the knowledge and skills of Aisyiyah Kindergarten teachers in developing their potential and professional competence related to the implementation of inclusive education. Inclusive education requires teachers to have a sufficient understanding of the characteristics of children with special needs (ABK) and the ability to manage diverse students in the classroom. This activity was implemented in the form of systematically designed and applicable workshops and seminars. The training materials covered four main components: recognizing the characteristics of children with special needs, the concepts and principles of inclusive education, curriculum accommodations and assessments in inclusive classrooms, and techniques for identifying and evaluating learning for children with special needs. The results of the activity showed a significant increase in teachers' understanding and skills in managing inclusive classrooms, particularly in developing Individual Learning Plans (ILPs) tailored to the needs of the children. Teachers also became more confident in implementing adaptive and responsive learning strategies to the diversity of students. However, the sustainability of the program still faces several challenges, including limited supporting resources and minimal parental involvement and support. Therefore, ongoing synergy between schools, parents, and other stakeholders is needed to support the optimal implementation of inclusive education.

This article explores the implementation of a Community Service Program (KKN) carried out by students from the Faculty of Teacher Training and Education at Unismuh Makassar with the objective of improving reading and writing skills among students at SMP Negeri 2 Galesong. The KKN activities were specifically designed to strengthen literacy development through various programs, including the cultivation of daily reading habits, the establishment of literacy corners in classrooms, and creative writing training aimed at encouraging students to express ideas in written form. This study employed a descriptive qualitative approach, with data collected through direct observation, interviews with teachers and students, and documentation of literacy activities. The results indicate a significant increase in students’ interest and motivation in reading activities, as well as more active participation during literacy sessions. In addition, students demonstrated improvement in the quality of simple written texts, particularly in terms of idea organization and expression. Overall, the implementation of the KKN program proved effective in supporting the development of a positive literacy culture and enhancing students’ basic literacy skills within the school environment.

This article explores the implementation of a Community Service Program (KKN) carried out by students from the Faculty of Teacher Training and Education at Unismuh Makassar with the objective of improving reading and writing skills among students at SMP Negeri 2 Galesong. The KKN activities were specifically designed to strengthen literacy development through various programs, including the cultivation of daily reading habits, the establishment of literacy corners in classrooms, and creative writing training aimed at encouraging students to express ideas in written form. This study employed a descriptive qualitative approach, with data collected through direct observation, interviews with teachers and students, and documentation of literacy activities. The results indicate a significant increase in students’ interest and motivation in reading activities, as well as more active participation during literacy sessions. In addition, students demonstrated improvement in the quality of simple written texts, particularly in terms of idea organization and expression. Overall, the implementation of the KKN program proved effective in supporting the development of a positive literacy culture and enhancing students’ basic literacy skills within the school environment.

The development of educational tourism villages is one of the sustainable tourism strategies that integrates learning activities, environmental conservation, and local community empowerment. This study aims to analyze the potential and development strategies of Belawa Village as an educational tourism village in Cirebon Regency. The research employed a qualitative method with a case study approach. Data were collected through field observations, in-depth interviews with managers and community members, and literature review. The results indicate that Belawa Village has strong tourism potential, particularly in educational tourism based on the conservation of the Belawa softshell turtle (Amyda cartilaginea), nature-based tourism, and local cultural tourism. Educational activities such as outing classes, animal introduction programs, environmental education, and cultural arts training have been implemented and fulfill the elements of something to see and something to do in educational tourism. However, the development of this educational tourism village has not yet been optimal due to limitations in destination management, supporting facilities and infrastructure, promotion, and human resource capacity. Therefore, integrated development is required through the packaging of educational tourism attractions, improvement of human resource competencies, provision of supporting facilities, and collaboration among the government, community, academics, and tourism stakeholders. The development of Belawa Village as an educational tourism village has the potential to provide economic, social, and educational benefits while supporting environmental conservation and strengthening local cultural identity.

This community service program aims to implement a technology-based digital marketing mix strategy to promote the education program of the Barisan Mujahid Matita (BMM) Da'wah House to teenagers in the Titipapan area, Medan. The methods used include digital audience analysis to identify the characteristics of Generation Z, planning data-driven content strategies using artificial intelligence (AI) tools, and implementing integrated digital campaigns through various social media platforms such as Instagram, TikTok, and YouTube. The activities also include intensive mentoring and practical training for adolescents in creative content creation, da'wah copywriting, social media management, and digital campaign performance evaluation. The results of the program showed an increase in adolescent participation in BMM's education program by 65%, a growth in social media engagement by 200%, and the formation of an independent and sustainable adolescent digital content team. This program proves that the integration of digital technology in religious education marketing strategies is not only effective in reaching adolescents, but also encourages active engagement, creativity, and positive digital literacy in the community.

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

This study aims to analyze the role of innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Medan City. The research employs a qualitative approach through direct interviews with several MSME owners from various business sectors. The results reveal that innovation plays a significant role in strengthening business competitiveness through product development, digital marketing strategies, and improvements in production processes. Product innovation among MSMEs includes changes in design, quality enhancement, and product diversification based on market demand. Meanwhile, marketing innovation is achieved through the utilization of social media and digital platforms to expand market reach and improve customer engagement. However, MSME actors still face challenges such as limited capital, low digital literacy, and lack of access to training and mentorship. Therefore, collaboration between business actors, government, and supporting institutions is essential to build a sustainable innovation ecosystem that strengthens the competitiveness of MSMEs in the digital era.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

It is very important to teach young people to become entrepreneurs, especially in rural areas that have local economic potential but have not been properly managed. The purpose of this community service activity is to increase the awareness, knowledge, and entrepreneurial skills of Karang Taruna youth in Sukatani Village, Banyuasin Regency. The community service program was designed using a participatory approach, which included entrepreneurship workshops, digital marketing training, identifying business opportunities based on local resources, and obtaining assistance to develop simple business plans. Interactive lectures, group discussions, practical simulations, and participant comprehension assessments were all methods used to implement the methodology. The results of the activities showed a significant increase in participants' knowledge of basic entrepreneurship concepts. They also became more capable of analyzing and identifying local business opportunities and acquired practical skills to market products through various digital platforms. Participants also showed increased motivation and confidence to start their own businesses. This program demonstrates that entrepreneurship education can help rural youth improve their lives, promote economic independence, and support sustainable local economic growth. It is hoped that these findings will serve as a model for implementing similar programs in other rural areas.

This community service activity was conducted to assist banking institutions in the Surabaya region in enhancing the effectiveness of marketing strategies for savings products in order to increase the number of customers. The main problems faced by banks include the relatively low level of public interest in saving and the suboptimal implementation of promotional strategies, particularly in the utilization of digital media. This activity employed a collaborative approach through training, mentoring, and joint evaluation with marketing staff of banks in the Surabaya area. This activity commenced with an observation and interview phase to identify the marketing strategies that had been previously implemented. Subsequently, material delivery, technical assistance, along with an evaluation of promotional effectiveness. The results indicate that participants were able to implement more adaptive marketing strategies by utilizing digital media such as social media, website, and banking applications. The implementation of these strategies was shown to increase public interest in opening saving accounts. Furthermore, this activity contributed to enhancing the capacity of marketing staff to design data-driven strategies and to strengthening public financial literacy regarding saving products.

The transformation of villages into digital villages requires the availability of accurate and integrated data, one of which is geospatial data. Wonoayu Village, Pilangkenceng District, still faces problems such as overlapping land use and limited well-documented geospatial data. This community service activity aims to improve the digital competence of village officials through education on geospatial data management and the practice of creating analog maps using the QGIS application. The implementation method includes partner needs analysis, material preparation, training implementation through interactive lectures, technical demonstrations, hands-on practice, and evaluation using pre- and post-tests. The activity participants consisted of eight Wonoayu Village officials. The results of the activity showed an increase in participants' understanding of basic geospatial concepts, as indicated by an increase in the evaluation score from 72 in the pre-test to 85 in the post-test. In addition, participants were able to process spatial data, digitize it, and produce simple thematic maps that include the coordinates of village officials, educational institutions, and UMKM. This activity has a positive impact on the village's readiness to support data-based development planning and is the first step in realizing a sustainable digital village.

This study examines the influence of work discipline, training, and motivation on employee performance at PDAM Tirta Ayu, Tegal Regency. In a public service organization such as PDAM, employee performance is crucial to ensure customer satisfaction and strengthen institutional competitiveness. A quantitative survey method was used with questionnaires distributed to all 115 employees using a saturated sampling technique, as the entire population was included. The independent variables analyzed were work discipline (attitude, compliance with rules, responsibility), training (materials, methods, instructor competence, duration, facilities), and motivation (intrinsic and extrinsic). Employee performance, as the dependent variable, was measured using indicators of work quality, work quantity, teamwork, and problem-solving ability. The data were processed through multiple linear regression to assess simultaneous and partial effects. The research findings revealed that work discipline, training, and motivation each have a positive and significant impact on employee performance, but for training has a positive and insignificant effect, this is shown by the significant results of each significant level for work discipline sig value = 0.000 (<0.05), training sig value = 0.632 (>0.05) and motivation with sig value = 0.000 (<0.05). These results highlight the importance of strengthening employee discipline, implementing well-structured and sustainable training programs, and fostering sustainable motivation strategies. This research provides practical implications for PDAM Tirta Ayu management in designing policies to improve overall employee performance, thereby improving service quality and organizational competitiveness.  

This study aims to examine the influence of work environment, work motivation, and job training on employee performance, with work discipline as an intervening variable at PT. Telkom Akses Semarang. The population of this research consists of 400 employees of PT. Telkom Akses Semarang, which is a prominent company in the telecommunications sector. The sampling technique used was purposive sampling, and the sample size of 100 employees was determined using the Slovin formula to ensure a representative sample. Data were collected through questionnaires distributed randomly to the selected respondents to gather comprehensive and reliable information. This study employed a quantitative analysis approach, utilizing Smart PLS as the analytical tool, covering the outer model, inner model, and hypothesis testing to assess the relationships between the variables. The findings indicate that the work environment, work motivation, and job training significantly affect employee performance at PT. Telkom Akses Semarang. Furthermore, the use of work discipline as an intervening variable also mediates the influence of work environment, work motivation, and job training on employee performance, suggesting that work discipline plays a crucial role in enhancing overall employee productivity and organizational success.

Public speaking is an essential communication skill that plays a crucial role in enhancing self-confidence, delivering ideas effectively, and fostering social participation. However, many women in rural areas still lack opportunities to develop this skill due to limited access to training, gender stereotypes, and minimal experience in public forums. These challenges lead to low levels of women’s involvement, particularly housewives who are members of PKK, in community activities and decision-making processes at the local level. This study aims to examine the impact of public speaking training on improving the knowledge, self-confidence, and social participation of PKK mothers in Nagari Sumpur Kudus. The research employed a descriptive qualitative method with a participatory approach through interactive lectures, speaking practice simulations, reflective discussions, participatory observations, and qualitative evaluations. Data were analyzed using data reduction, data display, and conclusion drawing based on field notes, observations, and participants’ feedback. The findings indicate that the training successfully improved participants’ understanding of basic public speaking techniques, including intonation, eye contact, body language, and structured idea delivery. Furthermore, the participants experienced significant growth in self-confidence, courage to speak in front of groups, and motivation to continuously practice their communication skills. The interactive and supportive learning atmosphere also strengthened collaboration and solidarity among PKK members. Thus, public speaking training not only enhances individual competencies but also contributes to women’s empowerment and their active participation in community development at the village level.  

The 2025 Pelita Warna Program is a form of participatory-based community service implemented at the Class II Children's Special Development Institution (LPKA) in Jakarta. This activity aims to design and implement relevant development programs for foster children using a contextual, psychosocial, and vocational skills approach. The main problems behind this activity include minimal access to development that suits the children's needs, limited infrastructure, and psychological challenges faced by foster children. The implementation method begins with observation, needs assessment, coordination with LPKA and partners, program development, and implementation and evaluation. The programs implemented include barbershop training, creative literacy, psychological assistance, and ready-to-work training. Evaluation is carried out formatively and summatively through qualitative and descriptive approaches, using indicators of involvement, attitude change, skill improvement, and foster children's work results. The results of the activity show a significant increase in the foster children's self-confidence, self-awareness, technical skills, and motivation to live independently. This program is considered successful in creating a safe and supportive space that encourages positive transformation among participants. In the future, this model has the potential to be replicated in other institutions as a form of humanistic and sustainable development

This community service program aims to develop an empowerment model for Etawa goat milk micro, small, and medium enterprises (MSMEs) in Kepuh Klagen Village, Wringinanom District, Gresik Regency through an Islamic Social Entrepreneurship (ISE) approach. Kepuh Klagen Village has significant economic potential in Etawa goat farming; however, MSME actors face several challenges, including limited halal-thayyib-based production capacity, low literacy in Islamic business management and finance, weak branding and marketing strategies, and the absence of sustainable collaboration among farmers. This program employed a participatory approach through mentoring, training, and capacity building activities. The implementation stages included identifying potentials and problems, providing training on Islamic Social Entrepreneurship values and Islamic business ethics, improving production quality based on halal-thayyib standards, strengthening Islamic financial management practices, and developing digital marketing capabilities. The results indicate an increase in MSME actors’ understanding of Islamic social entrepreneurship, improvements in production hygiene and product quality, and the emergence of collaborative awareness among Etawa goat milk entrepreneurs. The ISE approach proved effective not only in enhancing economic value but also in strengthening social responsibility, spiritual values, and business sustainability. This empowerment model is expected to be replicable for other local commodity-based MSMEs in rural areas.