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This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

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.

Sufism as a spiritual approach has a great potential to prevent mental health problems among Generation Z students at UIN Walisongo Semarang. This is because Sufism focuses on inner balance, self-awareness, and strengthening spiritual values that can be a source of psychological resilience. This study aims to investigate how Sufism practices such as dhikr, self-reflection, and spiritual guidance can help prevent mental health problems, such as stress, anxiety, and loneliness among Generation Z students. The method used in this study is a qualitative study with a phenomenological design. Data were obtained from in-depth interviews with students, observations of religious activities on campus, and focus group discussions, then analyzed thematically. Interviews were conducted with three students: Wilda Ismatus Sarifah (Faculty of Tarbiyah and Teacher Training), Sinta Wahdatul Khusna (Faculty of Tarbiyah of Social and Political Sciences), and Umi Fathonah (Faculty of Tarbiyah and Teacher Training). The study found that regular Sufism practice guided by experienced individuals helped students feel more meaningful, more socially connected, and develop coping strategies. This was associated with reduced symptoms of stress and anxiety, as well as improved well-being. The study recommends integrating Sufism-based spiritual programs into campus counseling services and character development activities. It also recommends training spiritual mentors and fostering collaboration between student welfare units and religious institutions on campus to support the mental health of young people.

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 study aims to examine flood disaster mitigation efforts carried out by the Regional Disaster Management Agency in Sukamakmur Village, Karawang Regency. This research employed a qualitative method with a case study approach. The theory used in this study is the Strategy Theory proposed by James Brian Quinn (2003:10), which consists of three dimensions: objectives, policies, and programs. The study identifies problems related to flood disasters that occur almost every year in Sukamakmur Village. To address these issues, it is necessary to analyze the mitigation efforts implemented by the Regional Disaster Management Agency (BPBD), as well as the related policies and programs concerning flood disasters. The findings show that the objective of disaster mitigation is directed toward improving community preparedness and capacity in dealing with flood risks. Mitigation policies are implemented through strengthening community capacity based on non-structural mitigation, such as the establishment of Disaster Resilient Villages (DESTANA), village disaster volunteers, and disaster risk assessments. The mitigation programs carried out include disaster awareness socialization, mitigation training, and dissemination of daily weather information. In its implementation, BPBD also coordinates with the village government, sub-district task forces, and the River Basin Management Agency (BBWS). These mitigation programs have had a positive impact on increasing community knowledge, preparedness, and participation, although there are still obstacles in the form of limited budgets, infrastructure, human resources, and suboptimal cross-sector coordination. The contribution of this research is to provide additional insight and new information regarding the role of the Regional Disaster Management Agency in flood disaster mitigation.

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.

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.

This research was conducted at Unit Bumi Kepanduan Sentul Bogor, a company operating in camping ground services. The main issue identified is that employee training has not been implemented optimally, particularly regarding the relevance of training materials and the availability of training facilities, which affects service quality. This study aims to examine the implementation of employee training and identify existing problems. The research employed a descriptive qualitative approach with data collected through observation, interviews, literature study, and documentation. The findings indicate that training programs have been conducted but have not yet achieved optimal results due to unsuitable training materials and limited training facilities. Therefore, improvements in training content and facilities are necessary to enhance employee service quality.

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

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.

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.