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

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

This study aims to describe the utilization of multimodal media in teaching news text reading skills among seventh-grade junior high school students. The research employed a quantitative approach with a descriptive research design. The data were collected through questionnaires distributed to 61 seventh-grade students as the research respondents. The research instrument used a Likert scale covering aspects of students’ perceptions, comprehension, motivation, participation, and readiness toward the use of multimodal media in learning news text reading skills. The data were analyzed using descriptive quantitative techniques through percentage calculations and interpretation of respondents’ answers. The findings revealed that most students showed positive responses toward the use of multimodal media. A total of 72.1% of students agreed that learning through printed and digital media made the learning process more engaging. In addition, 59% of students stated that digital media helped them understand news content more clearly, while 60.7% felt more active during learning activities using multimodal media. The use of multimodal media also increased students’ motivation, self-confidence, and reading comprehension skills in understanding news texts. The findings indicate that the combination of printed and digital media creates a more interactive and effective learning environment that aligns with students’ literacy needs in the digital era. Therefore, multimodal media can serve as an alternative instructional strategy to improve students’ news text reading skills in junior high schools. The implications of this study highlight the importance of integrating digital and printed media in Indonesian language learning to enhance students’ reading literacy quality.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

This study aims to analyze the religious and spiritual symbols represented in the film Titip Surat untuk Tuhan through Roland Barthes’ semiotic approach, focusing on the three levels of meaning: denotation, connotation, and myth. The research employs a qualitative descriptive method using semiotic analysis based on document studies of selected scenes, dialogues, and visual elements portraying religious values, prayer, sacrifice, patience, hope, gratitude, and trust in God. The findings reveal that symbols such as the mosque, mukena, sarong, prayer mat, the Qur’an, prayer activities, the post office as a medium for sending letters to God, and the calligraphy of “Allah” and “Prophet Muhammad” on the walls function not only as literal signs but also convey profound religious and spiritual connotations. These symbols further develop into myths that reinforce religious norms and cultural beliefs accepted as natural within society. The film successfully constructs a subtle yet powerful representation of faith by portraying a Muslim family that upholds devotion, moral values, patience, compassion, and an enduring relationship with God. Overall, the film demonstrates how religious symbols effectively communicate spiritual messages while strengthening viewers’ understanding of Islamic values through visual and narrative storytelling.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

Education plays a fundamental role in shaping the quality of human resources and determining national progress. However, many young people still lack awareness and motivation regarding the importance of education due to limited access to information, socioeconomic challenges, and insufficient understanding of its long-term benefits. This Community Service Program aims to increase young people’s awareness of the importance of education through collaboration among multiple universities. The program involved lecturers and students from various higher education institutions who conducted educational outreach activities, motivational seminars, interactive discussions, and mentoring sessions. Methods used included educational counseling, inspirational presentations, question-and-answer sessions, and participant evaluations. The results show an improvement in participants’ understanding, motivation, and awareness of education as an investment in the future. In addition, inter-university collaboration expanded the program’s reach, enriched perspectives shared with participants, and strengthened higher education institutions’ commitment to community engagement. This initiative demonstrates that cross-university synergy can serve as an effective and sustainable model for fostering educational awareness and supporting the development of future generations in diverse communities.

This community service program aims to enhance farmers’ literacy on independent fertilizer production and strengthen their understanding of farmers’ rights within national fertilizer governance as an effort to achieve food sovereignty. The program was implemented in Belang Village, Bungkal Sub-district, Ponorogo Regency, involving GAPOKTAN Baungan consisting of farmer groups from Tempel, Kepuh, Pakal, Kanigoro, and Klatakan hamlets. This initiative represents cross-university synergy involving lecturers from Universitas Merdeka Malang, Universitas Soerjo Ngawi, Universitas Muhammadiyah Ponorogo, and Akademi Kesejahteraan Sosial Ibu Kartini Semarang. The implementation adopted a participatory hybrid approach combining Zoom Meeting dissemination and offline field activities. Activities included literacy enhancement on independent fertilizer production, training on organic fertilizer processing, strengthening farmer group institutions, and legal literacy regarding farmers’ rights in accessing subsidized fertilizers, including RDKK mechanisms and national policies. Methods comprised participatory socialization, hands-on training, group discussions, field practice, and monitoring and evaluation. Results show improved understanding of independent fertilizer concepts, increased technical skills in organic fertilizer production, and greater awareness of farmers’ rights and obligations in the fertilizer distribution system. The program strengthened inter-university collaboration and farmer networks, supporting sustainability, farmer independence, reduced dependence on chemical fertilizers, and community-based food sovereignty.

Multi Sari MSME, located in Pangkalan Batang Village, Bengkalis Regency, produces traditional local products such as fish crackers, shrimp crackers, and sago crackers. Despite having quality products, legal business permits, halal certification, and stable raw material availability, the enterprise still faced limitations in digital marketing practices, resulting in a limited market reach. This community service program aimed to improve the marketing capacity of the MSME through the implementation of digital marketing strategies. The methods employed included SWOT and STP analyses, Google Business Profile development, social media management, content calendar preparation, promotional content creation, and marketplace utilization. The program also involved mentoring and training activities to enhance the partner’s understanding of digital marketing tools and techniques. The results showed significant improvements in the partner’s knowledge and skills in utilizing digital platforms for marketing purposes. Furthermore, Multi Sari MSME now possesses more structured digital marketing channels, increasing product visibility and creating opportunities to reach a broader market. Therefore, digital marketing has proven to be an effective strategy for enhancing MSME competitiveness, business sustainability, and market expansion in the digital era.

A safe and inclusive learning environment is an important factor in supporting the educational process. However, various forms of bullying behavior, such as teasing, giving negative nicknames, and social exclusion, are still found in schools and may hinder the creation of a comfortable and child-friendly learning environment. This community service activity aimed to improve students’ understanding of bullying and its impacts, as well as to instill the values of mutual respect as an effort to create a safe and inclusive learning environment. The activity was conducted at SD Negeri 2 Muara Batu, Aceh Utara Regency, through the XXXVIII Community Service and Empowerment Program (KKN-PPM) of Malikussaleh University in 2026. The methods used were educational and participatory approaches implemented through preparation, implementation, and evaluation stages. The activities were carried out through socialization sessions, discussions, question-and-answer sessions, simulations, and educational games. The results showed an improvement in students’ understanding of the forms, causes, and impacts of bullying, including verbal, physical, and social bullying. In addition, students demonstrated more positive attitudes, such as increased awareness of respecting differences, treating peers with respect, reducing teasing behavior, and developing empathy and concern for others. The activity also received positive responses from the school, as it was considered supportive of character education and the creation of a more conducive learning atmosphere. Therefore, anti-bullying education through educational and participatory approaches can serve as an effective strategy for creating a safe, comfortable, and inclusive learning environment for elementary school students.

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

The rapid growth of e-commerce among university students has provided greater convenience in conducting digital transactions. However, it has also created various challenges, including online fraud, discrepancies between advertised and delivered products, delayed shipments, and limited understanding of consumer rights and dispute resolution mechanisms. This community service program aimed to enhance legal literacy and increase students’ awareness of consumer protection in electronic transactions, particularly within the Faculty of Teacher Training and Education (FKIP) of Yapis University Papua. The program employed an educational-participatory approach through counseling sessions, interactive discussions, case simulations, and participant comprehension evaluations. The materials covered consumer rights and obligations, common violations in electronic transactions, complaint procedures on e-commerce platforms, and non-litigation dispute resolution mechanisms. The results demonstrated a significant improvement in students’ understanding of consumer protection laws, their ability to identify violations of consumer rights, and their knowledge of appropriate actions when disputes arise in online shopping transactions. Furthermore, participants showed strong engagement throughout the activities and were able to apply their knowledge effectively during case simulations. The program contributed to the development of more critical, informed, responsible, and legally aware digital consumers who are better prepared to engage safely and confidently in e-commerce activities.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

This study aims to map the trends, integration forms, effectiveness, and contribution of ethnomathematics in elementary school mathematics learning toward national cultural preservation. A systematic literature review (SLR) approach following the PRISMA 2020 protocol was employed. Searches across four academic databases (Scopus, Google Scholar, CrossRef, and Semantic Scholar) yielded 1,176 articles, from which 30 articles met the inclusion criteria. Results indicate that ethnomathematics research in elementary schools has increased significantly during 2023–2026, particularly following the implementation of Kurikulum Merdeka. The three most dominant forms of integration are digital modules and media (53.3%), traditional games (33.3%), and ethnomathematics-based worksheets (13.3%). Geometry and measurement is the most researched mathematics topic (50.0%), and conceptual understanding shows the most significant improvement (40.0%). Beyond improving mathematics achievement, ethnomathematics integration contributes to cultural preservation through cultural contextualization in learning (60.0%), strengthening cultural identity and values (26.7%), and active local cultural preservation (10.0%). The study recommends teacher training, curriculum policy strengthening, cross-sector collaboration, and further research to sustain ethnomathematics implementation in Indonesian elementary schools.

Increasingly intense market competition in the digital era requires companies to implement effective recruitment strategies to attract the best talent, particularly from Generation Z. This generation is highly familiar with digital technology and social media, making digital platforms their primary source of information regarding employment opportunities. In this context, employer branding and corporate social media utilization play important roles in shaping perceptions and influencing job application intentions. Although previous studies have examined the influence of employer branding and social media on recruitment outcomes, the findings remain inconsistent and often contradictory. Therefore, this study aims to analyze and evaluate the effects of employer branding and the intensity of corporate social media usage on the job application intentions of Generation Z. The research focuses on Generation Z individuals residing in the Singaparna area. This study is expected to provide a more comprehensive understanding of the factors influencing job application decisions among young people in the digital era. The findings are anticipated to serve as valuable insights for companies in designing more effective, innovative, and targeted recruitment strategies that align with the characteristics and preferences of Generation Z as the future workforce.

 This community service activity aimed to improve students’ Islamic banking literacy through an experiential learning approach based on a fiqh muamalah workshop at Latansa Darussalam Islamic Boarding School, Palembang. The activity involved 100 participants consisting of students and teachers as an effort to strengthen understanding of Islamic economic and banking principles. The methods used in the activity included lectures, discussions, question-and-answer sessions, and simulations of sharia transaction practices, enabling participants not only to gain theoretical understanding but also practical experience in implementing sharia concepts. The evaluation was conducted using pre-test and post-test instruments in the form of multiple-choice questions and Likert scales to measure participants’ level of understanding before and after the activity. The evaluation results showed an increase in the participants’ average score from 55 to 82, with a gain score of 0.6, which falls into the moderate to high category. These findings indicate that an experience-based learning approach is effective in improving conceptual and practical understanding related to Islamic economics and is recommended for broader implementation in Islamic educational institutions.

The acceleration of digitalization in recent years has shaped a new socio-economic landscape in Indonesia. Access to app-based financial services and online entertainment has increased rapidly, but at the same time, illegal online lending and digital gambling, targeting adolescents, have flourished. This paper explores a Community Service intervention model that combines preventative digital literacy and artificial intelligence (AI) optimization within the La Tansa Islamic Boarding School in Palembang. The research was conducted using a qualitative approach with participant observation, in-depth interviews, focus group discussions, and written reflection analysis. Findings indicate that strengthening digital literacy based on critical awareness not only improves risk understanding but also deepens self-control integrated with religious values. AI training for educators also encourages changes in learning practices to be more adaptive and reflective of the dynamics of the digital era. This model offers a digital resilience approach that can be replicated in other educational institutions with similar characteristics.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This community service program addressed the limited capacity of educators to use artificial intelligence in a structured and pedagogically responsible way for textbook development. The program focused on empowering educators through NotebookLM in the Ngabuburit AI 2026 activity. Its objective was to improve participants’ understanding and practical skills in organizing sources, designing textbook structures, developing chapter content, and generating interactive learning media. The program used a participatory training approach consisting of presentation, demonstration, guided practice, discussion, and feedback-based evaluation. The results showed that participants gained a clearer understanding of AI-assisted academic writing workflows and recognized NotebookLM as a useful tool for integrating source analysis, textbook writing, and learning media preparation. The activity also fostered new awareness that artificial intelligence can strengthen, rather than replace, educators’ academic roles in producing more systematic and interactive teaching materials.