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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 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.

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

The Legal Unit plays a crucial role in ensuring compliance with banking regulations, particularly in managing customer documents related to data protection and legal risk reduction. This study aims to explore the role and performance of the Legal Unit in managing customer files at Bank Sumsel Babel, Kapten A. Rivai Main Branch, and to identify obstacles and possible solutions. The method chosen in this study is qualitative with a descriptive approach. Data were obtained through observation, interviews, and document analysis, which were then analyzed using the interactive model of Miles and Huberman. The research findings indicate that the Legal Unit is responsible for ensuring that document management is carried out regularly, securely, and in accordance with applicable banking regulations. The implementation of Standard Operating Procedures (SOPs), internal supervision, and the use of digital archives contribute to legal compliance and minimize the risk of document loss and information leakage. Problems encountered include limitations in human resources and incompatibility with digital systems. Therefore, improvements in document management technology, training for human resources, and periodic SOP evaluation are needed to improve the effectiveness of the Legal Unit's work and maintain customer trust.

Criminal law socialization is a crucial form of community empowerment in building awareness, compliance, and legal order in the social environment. This activity is motivated by the limited understanding among some members of the public regarding what constitutes a crime, the potential legal consequences, and the appropriate steps to take when facing legal issues. This lack of legal literacy can leave people vulnerable to committing violations, becoming victims of crime, or resolving conflicts in ways that are inconsistent with legal provisions. Therefore, this socialization activity aims to provide a basic understanding of criminal law, raise public awareness of the importance of obeying the law, and encourage active community participation in creating a safe, orderly, and just environment. The activity is implemented through counseling, interactive discussions, questions and answers, and the presentation of simple case studies relevant to everyday life. The material presented includes the definition of criminal law, types of crimes frequently occurring in society, legal sanctions, the rights and obligations of citizens, and the role of the community in preventing legal violations. Through a communicative and participatory approach, it is hoped that the community will more easily understand the material and be able to connect it to real-world problems in their environment. The expected outcomes of this activity are increased public understanding of criminal law, increased awareness to avoid unlawful acts, and increased public courage to report criminal acts to the authorities. Thus, criminal law socialization serves not only as an educational activity but also as a community empowerment strategy in building a legal culture. This activity is expected to encourage the formation of a legally aware, responsible community that plays an active role in creating a law-abiding environment.

Early marriage is a social phenomenon that remains prevalent in Indonesia and gives rise to various problems in family life. This article aims to analyze the implications of early marriage in light of the Code of Canon Law (CCL) Nos. 1055 and 1056 in the context of Catholic couples. This study employs a qualitative method with a descriptive-analytical approach through a literature review of books, scientific journals, and Church documents. The findings indicate that the CIC affirms marriage as a sacred covenant between a man and a woman oriented toward the bonum coniugum (the good of the couple), openness to children, and characterized by unity and indissolubility. In the context of early marriage, various implications were identified, such as emotional immaturity that triggers domestic conflicts, a high risk of divorce, low levels of education, and impacts on the health of mothers and children. Additionally, early marriage also indicates a weak understanding of the sacramental dimension and family responsibilities, including childrearing. Thus, CIC Nos. 1055 and 1056 provide an important normative foundation that marriage requires human, spiritual, and social maturity for the realization of a wholesome and prosperous Catholic family.

Nahwu (Arabic grammar) is a fundamental discipline in learning the Arabic language, helping to prevent errors in speech and serving as a primary key to clearly understanding Islamic legal texts. However, in practice, the teaching of Nahwu often faces complex challenges, particularly the lack of active participation among female students and their uneven mastery of the subject. Therefore, this study aims to explore the problems in teaching Nahwu at Al-Madani Islamic Boarding School in Cikalong and to identify the factors causing these issues. This study aims to: (1) reveal the problems faced by second-grade female students of KMI in learning Nahwu at Al-Madani Islamic Boarding School in Cikalong, and (2) identify the contributing factors influencing the emergence of these problems. This research employs a descriptive qualitative approach. The researcher used three data collection techniques: classroom observation, in-depth interviews with the Nahwu teacher, and questionnaires distributed to the students. For data analysis, the researcher applied the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. To ensure data validity, data triangulation techniques were used. The results of the study indicate that the problems are divided into two main aspects: (1) learning-related problems, including the gap between memorization of grammatical rules and their application (i‘rab), high levels of academic anxiety, and decreased classroom concentration; and (2) contributing factors, including methodological factors, linguistic-psychological factors, and classroom management factors. The researcher suggests that teachers adopt more interactive teaching methods and media, as well as innovative visual tools to reduce the abstract nature of Nahwu materials and enhance students’ functional understanding. Additionally, activating “Halaqah Nahwiyyah” (grammar study circles) in dormitories is recommended to overcome psychological barriers and improve students’ linguistic confidence.

Background: Pregnancy is a crucial period that requires special attention to the mother's physiological and psychological aspects. Many pregnant women experience poorly understood physical and emotional changes, lack of early detection of high-risk pregnancies, and lack of knowledge about a healthy lifestyle during pregnancy, including physical activity and balanced nutrition. The main problems faced are pregnant women's lack of understanding of normal physiological and psychological changes during pregnancy, lack of knowledge about danger signs and how to detect high-risk pregnancies, low participation of pregnant women in physical activities such as prenatal exercise, lack of knowledge regarding balanced nutrition for pregnant women, and limited comprehensive health education facilities in the community. Objective: This community service activity aims to improve the health of pregnant women by strengthening promotive and preventive pregnancy classes. Methods: This community service activity included screening for high-risk pregnancies, providing materials on physiological and psychological changes in pregnancy, maternal nutrition, and early detection of complications in high-risk pregnancies. A demonstration of prenatal exercise practices was also conducted at the Pondokgebangsari Village Hall, Kuwarasan District, Kebumen Regency. The training, conducted in February 2026, involved 15 pregnant women in their first, second, and third trimesters. Results: This activity demonstrated an increase in mothers' knowledge about physiological, psychological changes, and pregnancy nutrition after education, with 8 receiving good and 7 receiving adequate education. Education on Early Detection and Danger Signs of High-Risk Pregnancy also increased, with 9 receiving good and 6 receiving adequate education. Thus, families are aware of the importance of attending pregnancy classes and see them as essential for a healthy pregnancy. Conclusion: Community service programs to strengthen pregnancy classes through education, high-risk screening, and nutrition counseling support efforts to improve maternal and infant health, and are an investment in the future.

Religious culture that is still quite strong in the community is an important capital in the implementation of youth development programs. However, the influence of social media, promiscuity, and the lack of religious activities that are attractive to the younger generation have led to a decrease in adolescents' interest in religious activities in mosques. Therefore, this research aims to form the character of discipline, responsibility, and cooperation in the group through Islamic hadrah art activities. This study uses the Asset Based Community Development (ABCD) method, which is a community empowerment approach that focuses on the strengths and potentials possessed by the community, not on existing shortcomings or problems. In this approach, the community is invited to identify various assets they have, such as human resources, local institutions, cultural values, and social networks that can be used to overcome the problems they face. The results of the study showed that the adolescent participants experienced improved skills in playing hadrah and understanding of religious values. In addition, there has been a change in behavior towards being more disciplined, active, and caring for religious activities in the mosque environment.

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 community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

This community service program aimed to improve teachers’ understanding and practical skills in preparing Classroom Action Research (CAR) proposals among senior high school teachers in Semarang City, Indonesia. Classroom Action Research is an essential component of teacher professional development, enabling educators to systematically identify classroom problems, implement pedagogical interventions, and evaluate learning improvement strategies. However, many teachers encounter difficulties in translating classroom challenges into structured research proposals. The program involved 22 teachers from public and private senior high schools in Semarang City and was implemented using a participatory and experiential learning approach integrating theoretical sessions, guided discussion, proposal-writing workshops, and direct mentoring. Training materials covered classroom problem identification, research cycles, proposal structure, formulation of objectives, intervention design, and indicators of success. Program effectiveness was evaluated through direct assessment of participants’ practical outputs. The success indicator was defined as a minimum of 90% of participants being able to prepare an initial classroom action research proposal draft correctly according to the provided guidelines. The results showed that the program successfully achieved its target, with 90.9% of participants able to produce an initial classroom action research proposal draft containing essential proposal components. Participants also demonstrated improved confidence and understanding regarding classroom-based research implementation. This program contributes a practical professional development model integrating research literacy enhancement and hands-on proposal writing practice to strengthen teachers’ reflective teaching and evidence-based instructional improvement capacity.

This community service activity aims to improve the competency of Regional Apparatus Work Unit (SKPD) personnel in preparing monthly, quarterly, and semi-annual financial statements in accordance with Government Accounting Standards (SAP). This activity uses a participatory approach through Focus Group Discussions (FGD) involving 95 participants consisting of Financial Administration Officers and expenditure treasurers from various SKPDs in the Semarang City Government. The evaluation indicators included participant participation, improvement of understanding, identification of reporting problems, and formulation of follow-up actions. The finding, based on the results of the post-test, an average of 80% of participants showed improvement, particularly in account classification, transaction recording, and periodic report preparation. The FGD identified four major issues: limited mastery of financial information systems, data input errors, insufficient competent human resources, and weak inter-unit coordination causing delays in report submission. As post-FGD outcomes, participants agreed on the need for continuous technical training, standardized operating procedures, optimization of information system integration, and the establishment of a reporting coordination forum. These results provide evidence that FGD was effective not only in evaluating participants’ competencies but also in generating practical solutions to enhance transparent and accountable regional financial governance.

The low coverage of exclusive breastfeeding is still a public health challenge because it has a direct impact on infant health. Factors that cause low coverage of breastfeeding include problems in the breastfeeding process, economic conditions, environmental support, and socio-cultural aspects. Milk production is influenced by the hormone prolactin, while milk production is influenced by the hormone oxytocin. One of the interventions that has been proven to help with breast milk production is oxytocin massage. Based on this, this community service activity was carried out as an effort to increase breast milk production in breastfeeding mothers. The method of the activity is in the form of health counseling to pregnant women in the third trimester with educational media in the form of presentation materials. The activity was complemented by discussions, questions and answers, and demonstrations of the right oxytocin massage techniques to strengthen participants' understanding. The implementation of the activity went well and received enthusiasm from the participants. The results of the activity showed an increase in pregnant women's knowledge about the importance of exclusive breastfeeding and skills in performing oxytocin massage. Thus, this activity is expected to support the increase in exclusive breastfeeding coverage through the empowerment of pregnant and lactating women, as well as a promotive-preventive strategy in maintaining the health of babies in a sustainable manner.

The study aims to analyze the influence of financial distress, leverage, and macroeconomic fundamentals on financial reporting fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach coupled with multiple linear regression analysis was employed. A saturated sampling technique was used to select 23 companies with 115 observation units. The data used were secondary data from published financial reports on the IDX. The results indicate that financial distress and macroeconomic fundamentals have no effect on financial reporting fraud, while leverage has a positive effect on financial reporting fraud. The model in this study is able to explain 6.9% of the variation in financial reporting fraud, while the remaining amount is influenced by factors outside the model. These findings indicate that companies with high debt levels are more likely to commit financial reporting fraud, while companies with financial problems and high interest rates are less likely to commit financial reporting fraud.

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

Abstract. Nutritional problems and low levels of healthy food literacy remain significant challenges in rural communities. The utilization of functional foods derived from locally available ingredients represents a strategic approach to improving community health quality. This community engagement program aimed to enhance the knowledge and skills of residents—particularly housewives and adolescents—through education and hands-on training in the production of banana–sappan wood yogurt as a nutrient-dense functional food alternative. The program was conducted on January 10, 2026, in Pabuaran Village, Serang Regency, using an educational and participatory approach. Activities included the delivery of educational materials on functional foods and the health benefits of probiotics, as well as a practical demonstration of yogurt preparation. Program evaluation was carried out through observation of participant engagement and interactive discussions. The results indicated that participants were able to successfully follow all stages of yogurt production and demonstrated high enthusiasm for the use of local ingredients as healthy food alternatives. The resulting product exhibited acceptable sensory characteristics and an appealing appearance. This activity contributed to improved nutritional literacy and food processing skills and demonstrated potential to support household-level food self-reliance.  

Abstract: Lesson Study is a collaborative process where teachers identify learning problems, plan improvements, implement instruction with one teacher teaching and others observing, evaluate, revise, re-teach, re-evaluate, and disseminate results. This method serves as a reference for HOTS-based classroom instruction aimed at enhancing learning motivation, student achievement, and critical thinking. The community service was conducted at the Tadris Social Sciences Study Program, FTIK, UIN Sayyid Ali Rahmatullah, and MI Podorejo, Sumber Gempol, Tulungagung, through planning, implementation, and reflection stages. This study employed a descriptive qualitative method with a sequential design covering preparation, micro-teaching training, school mentoring, Lesson Study implementation, and comprehensive final evaluation. Observations from this Lesson Study revealed that students demonstrated critical thinking and active participation in learning. This activity is expected to foster synergy among lecturers, teachers, and pre-service teachers in designing, implementing, and evaluating teaching-learning activities, making instructional methods more creative, innovative, and adaptive to technological advancements.