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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.

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

Stunting is a chronic nutritional problem that remains a major public health challenge in Indonesia, including in Ngombakan Village, Polokarto District, Sukoharjo Regency. Moringa leaves (Moringa oleifera Lam.) are known as a superfood plant with nutritional content far exceeding conventional food ingredients, including protein, vitamin A, calcium, potassium, iron, and vitamin C, making them highly potential as a functional food for stunting prevention. This community service activity aims to improve the knowledge of mothers at the Posyandu of Ngombakan Village about stunting and the benefits of moringa leaves, while also introducing the innovation of moringa leaf pudding as a nutritious supplementary food for toddlers. The activity was carried out from August 13 to September 6, 2024 through 6 meetings at the posyandu using lecture methods, leaflet distribution, and pudding-making demonstrations. The results showed a significant increase in mothers' knowledge about stunting and the nutritional content of moringa leaves, as well as positive enthusiasm from participants in accepting moringa leaf pudding as an affordable and nutritious supplementary food alternative for toddlers.

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

Financial technology growth via digital wallets in Indonesia offers transaction convenience but challenges Sharia compliance. The main issues involve managing floating funds and cashback rewards, which risk exposure to riba. This study aims to examine and compare riba risk mitigation strategies in both areas. Employing normative legal research with qualitative, comparative, and conceptual approaches, it utilizes library research from DSN-MUI Fatwas, the Qur’an, Hadith, and fiqh muamalah literature. The findings reveal that floating fund riba risks can be minimized by depositing assets in Islamic financial institutions using wadiah or mudharabah contracts to avoid riba nasi’ah. Meanwhile, cashback riba risks are prevented by shifting the contract from qard to ju’alah or hibah mu’allaq, treating incentives as transaction rewards rather than loan benefits. Comparative analysis shows floating fund mitigation is structural, while cashback is reconstructive. Both work effectively under Sharia Supervisory Board monitoring. In conclusion, compliance requires practical execution via appropriate contracts, transparent supervision, and public education. Therefore, contract standardization by DSN-MUI and OJK, alongside enhanced Islamic financial literacy, is necessary.

Industrial hygiene is a branch of public health research that aims to prevent illness and promote Industrial hygiene is an aspect of public health that prioritizes health protection measures for workers through the identification, evaluation, and control of various elements of the work environment that can cause health problems. The goal of implementing industrial hygiene is to prevent work-related illnesses and create a safe, healthy work environment that supports workers’ well-being. Industrial Safety and Health (IS&H) encompasses these various components, including risk identification, risk assessment, risk mitigation, and worker health monitoring, waste management, and emergency response planning. Workplace risks can include physical, chemical, biological, psychological, and ergonomic hazards. Hazard analysis is a crucial step in industrial hygiene as it helps identify and document potential health risks in the workplace. The hazard analysis process includes hazard identification, risk assessment, hazard prioritization, and risk control. The implementation of Occupational Safety and Health aims to ensure the protection of employees’ safety and health from potential hazards arising from work, while ensuring a safe and sustainable work environment. The implementation of OSH and environmental health also provides broad strategic benefits such as worker protection, cost efficiency, increased productivity, regulatory compliance, and enhanced corporate reputation.  

This community service article discusses the Student Creativity Program (PKM) Workshop for Informatics Management students of Politeknik Negeri Sriwijaya in 2026. The activity aimed to increase students’ capacity to design PKM ideas that are creative, logical, collaborative, and relevant to the problems of society and technology development. The method used a participatory workshop consisting of needs identification, material preparation, online implementation, discussion, idea clinic, and follow-up reflection. The workshop introduced the substance of PKM, proposal logic, theme selection, team collaboration, and the PKM-GFT scheme as a written futuristic idea that emphasizes visionary, realistic, solution-oriented, long-term, and broad-impact concepts. The results showed that students obtained a clearer understanding of PKM schemes, the characteristics of feasible ideas, and the importance of transforming simple observations into structured proposals. The activity also encouraged students to prepare ideas based on problems, novelty, benefits, and implementation logic. This workshop implies that continuous mentoring is needed to strengthen students’ proposal-writing skills, creativity, and competitiveness in PKM submission

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

Background: Low immunization coverage and exclusive breastfeeding coverage are problems in various regions. This program is caused by a lack of maternal knowledge and family support. This problem increases the risk of infection, growth disorders, and impacts the health status of infants. Therefore, the IMASI MOVEMENT (Immunization and Exclusive Breastfeeding Movement) is needed to increase community knowledge and participation regarding infant and toddler health. Method: The methods used include interactive counseling, demonstrations of breastfeeding techniques according to the pink book (KIA), distribution of leaflets, and evaluation through pre-tests and post-tests. Evaluation was carried out on aspects of structure, process, results, and impact of the activity. Results: The results of the activity showed an increase in participants' knowledge scores by ?50–60% after education. Participant attendance reached ?85% of the target, and there was an increase in participation in integrated health post activities compared to the previous month. Discussion: The increase in knowledge scores in the post-test results compared to the pre-test indicates that the educational intervention is effective in increasing mothers' understanding of the benefits of exclusive breastfeeding and the importance of immunization. These findings indicate that community-based health education is an effective strategy to improve maternal health literacy and has the potential to increase the coverage of exclusive breastfeeding and complete basic immunization. Conclusion: This program has proven effective in increasing awareness and health behavior of mothers and toddlers as an effort to prevent stunting and infectious diseases.

Somongari Tourism Village in Indonesia's Purworejo Regency is the site of this research on the ways in which community-based creative economy development could promote ecotourism. As a destination rich in natural, cultural, and historical assets, Somongari demonstrates significant potential to integrate creative industries into tourism practices. Examining community involvement, entrepreneurship, and government, this study used a qualitative descriptive technique to gather data via observation, recording, and interviews.Findings reveal that creative economy initiatives—such as culinary innovation, agro-tourism, cultural storytelling, and digital promotion—strengthen destination attractiveness while generating income for residents. Innovation, inclusion, and intergenerational colaboration are greatly enhanced when women and youths are involved. Community ownership and fair distribution of benefits are reinforced via participatory governance and collective management. Limited product diversi-fication, reliance on seasonal tourism, and limitations in management competence are some of the difficulties that continue to exist. The study concludes that community-based creative economy development provides a strategic pathway for sustainable tourism by integrating economic empowerment, cultural preservation, and social participation. Strengthening entrepreneurship, enhancing digital marketing, diversifying tourism products, and fostering stakeholder collaboration are essential to improving competitiveness and resilience. This study contribute to the discourse on sustainable rural tourism by demonstrating how creative economy initiatives can serve as instruments of empowerment and sustainable destination development.

The implementation of Electronic Medical Records (EMR) has become an essential part of digital transformation in the healthcare sector, aiming to improve the quality, effectiveness, efficiency, and continuity of healthcare services. In Indonesia, the implementation of EMR is supported by the Regulation of the Minister of Health Number 24 of 2022, which mandates healthcare facilities to adopt electronic medical records. However, the implementation process is often challenged by various technical and non-technical factors that may affect its success. This study aims to analyze the success factors and barriers to EMR implementation in hospitals through a literature review approach. The research method used was a literature review by examining and analyzing 11 scientific articles obtained from Google Scholar and other relevant scientific sources. The findings indicate that the success of EMR implementation is influenced by three main aspects, namely human, organizational, and technological factors. Supporting factors include management commitment, user readiness, continuous training, availability of information technology infrastructure, system quality, and organizational support. Meanwhile, common barriers include limited digital literacy among healthcare workers, insufficient information technology personnel, unstable internet connectivity, system errors, inadequate facilities and infrastructure, budget limitations, and the absence of specific standard operating procedures. Furthermore, EMR implementation provides significant benefits, such as improving service efficiency, facilitating access to patient information, enhancing documentation quality, supporting communication among healthcare professionals, and increasing patient safety. Therefore, successful EMR implementation requires synergy between human resources, organizational readiness, and technological infrastructure to achieve optimal healthcare service delivery.

The development of sustainability concepts in the banking sector has encouraged companies to implement Environmental, Social, and Governance (ESG) principles and develop Green Investment initiatives as part of their long-term business strategies. This study aims to examine the effect of ESG implementation and Green Investment on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow, Hausman, and Lagrange Multiplier tests, which indicated that the Random Effect Model (REM) was the most appropriate model for the analysis. The results reveal that ESG has a positive and significant effect on firm value, indicating that better implementation of Environmental, Social, and Governance practices enhances a company's value in the perception of investors and the market. Conversely, Green Investment has a negative and significant effect on firm value. This finding suggests that Green Investment is still perceived as a costly activity and has not yet generated direct economic benefits in the short term. Simultaneously, ESG and Green Investment significantly influence firm value, with the model explaining 35.1% of the variation in firm value. The findings imply that banking companies should continuously improve the quality of ESG implementation and optimize the management of Green Investments to create greater firm value and support long-term business sustainability.

This paper offers a comparative analysis of character education through the lens of Islamic and secular humanistic paradigms. Recognizing the increasing cultural and religious diversity in contemporary educational settings, the study emphasizes the importance of an integrative approach that respects both spiritual and rational ethical frameworks. Islamic character education centers on virtues derived from divine guidance, fostering a moral compass anchored in faith, while secular humanistic education promotes critical thinking, autonomy, and universal ethical principles grounded in reason and empathy. By synthesizing these approaches, educators can cultivate learners’ moral resilience, empathy, and ethical commitment within pluralistic societies. The paper further highlights the benefits of intercultural dialogue, pedagogical innovation, and cultural competence for teachers, parents, and communities in supporting holistic moral development. Ultimately, the integration of these models enriches character education, preparing students to become ethically responsible and socially engaged citizens in globalized contexts

A research team at BCA KCU Veterans Company in Surabaya conducted a study to determine how job satisfaction and their participation in recognition and reward programs affect their performance at work. By sending a survey to 66 workers in the business sector, this study applied quantitative survey stages. Multiple linear regression evaluation was performed on the collected data. Workplace performance was the dependent variable, while factors such as salary, appreciation, and overall job satisfaction were the independent variables. The findings revealed that all three independent variables simultaneously impact employee productivity. Salary, benefits, bonuses, and incentives serve to motivate employees to work harder. Employees feel psychologically motivated when their efforts and achievements are recognized through awards. Job satisfaction makes people more dedicated and efficient. The coefficient of determination (R²) of 0.629 indicates that factors other than recognition, appreciation, and job satisfaction influence the remaining variation in employee performance, accounting for 62.9%. To motivate employees to perform at their best, this study highlights the importance of implementing efficient recognition and appreciation programs and creating a work environment that supports job satisfaction.

Joint pain is one of the most common health problems among older adults and may reduce mobility and quality of life. Community self-survey data in Cepoko Village indicated that 55% of residents, particularly older adults, experienced joint pain complaints. One non-pharmacological intervention that can be applied is warm lemongrass foot soaking therapy known as SEHATI (Serai Hangat untuk Kaki). This community service activity aimed to improve elderly knowledge regarding self-management of joint pain and demonstrate warm lemongrass foot soaking therapy as a complementary treatment. The methods included health education, demonstration of warm lemongrass preparation, direct practice by participants, and evaluation through discussion and question-answer sessions. The participants were elderly individuals experiencing joint pain in Cepoko Village, Panekan District, Magetan Regency. The results showed that participants actively engaged in all activities, were able to explain the preparation steps of SEHATI, and understood the benefits of warm lemongrass foot soaking therapy for reducing joint pain. This program provides an easy, affordable, safe, and home-based complementary therapy alternative for elderly people.

The rapid advancement of digital technology has significantly transformed various aspects of human life, including the education sector. In the Society 5.0 era, educational institutions are expected to integrate digital technologies into learning processes to develop adaptive, innovative, and globally competitive human resources. This study aims to analyze digital technology-based learning innovations in improving educational quality, identify their potential benefits, and examine the challenges and strategies for optimizing their implementation. This research employed a qualitative descriptive approach through a literature review by analyzing relevant academic sources, including scholarly journals, books, conference proceedings, and other scientific publications. The findings indicate that digital learning innovations are implemented through the utilization of Learning Management Systems (LMS), Artificial Intelligence (AI), Augmented Reality (AR), Virtual Reality (VR), interactive learning media, blended learning, and flipped classroom models. These technologies contribute to enhancing learning effectiveness, expanding educational accessibility, increasing student motivation and engagement, and fostering essential twenty-first-century competencies. Nevertheless, several challenges remain, including digital inequality, inadequate technological infrastructure, limited digital competencies among educators, and concerns related to digital ethics and cybersecurity. Therefore, effective implementation requires comprehensive strategies, such as strengthening teachers' digital competencies, improving educational infrastructure, developing adaptive curricula, integrating innovative learning media, and promoting digital literacy and ethical awareness. These efforts are expected to support the development of a more adaptive, inclusive, and high-quality education system that aligns with the demands of the Society 5.0 era.

Digital transformation in public services has encouraged government institutions to develop technology-based services, including the Online Police Record Certificate (SKCK) service at Kupang City Regional Police Resort. This study aims to analyze the effectiveness of the Online SKCK service as an administrative requirement at the Kupang City Regional Police Resort. The research employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and document analysis involving service officers and users of the Online SKCK service. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings indicate that the Online SKCK service has improved accessibility, service efficiency, and transparency through the implementation of the PRESISI POLRI application. Based on the effectiveness indicators, namely program understanding, target accuracy, timeliness, goal achievement, and real change, the service can be categorized as moderately effective. Target accuracy and real change emerged as the strongest indicators, while program understanding and timeliness still face several challenges, including limited digital literacy among users, application system disruptions, and data verification issues. Nevertheless, the Online SKCK service has provided significant benefits in supporting the modernization of public services. The study concludes that improving system quality, strengthening public outreach, and developing a more integrated service system are necessary to optimize the effectiveness of the Online SKCK service at the Kupang City Regional Police Resort.

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 aimed to promote a community-based environmental care movement through the planting of productive trees in Meunasah Panggoi Village, Muara Dua District, Lhokseumawe City. The program was implemented over four weeks using a Community-Based Participatory (CBP) approach, actively involving local residents in the planning, observation, seedling procurement, tree planting, and initial maintenance stages. The observation results indicated that vegetation cover in the village was still limited, highlighting the need for sustainable greening efforts. A total of 25 productive trees, including mango, longan, coconut, guava, and avocado, were successfully planted at several strategic locations. The activity involved village officials, youth groups, and community members, thereby strengthening public participation in environmental conservation. The program not only increased vegetation cover but also reinforced the spirit of mutual cooperation, enhanced collective awareness of environmental preservation, and encouraged the productive use of available land. The productive trees are expected to provide long-term ecological, social, and economic benefits by improving environmental quality and generating harvests that can be utilized by the community. Therefore, community-based greening represents an effective strategy for supporting sustainable environmental development at the village level.

The rapid advancement of Internet of Things (IoT) technologies has transformed conventional residential environments into intelligent smart housing systems capable of enhancing energy efficiency, security, comfort, healthcare services, and environmental sustainability. However, existing studies remain fragmented, focusing on specific technologies or applications rather than providing a comprehensive understanding of the smart housing ecosystem. Therefore, this study aims to systematically review the major technologies employed in IoT-based smart housing systems, examine their contributions to residential benefits, and identify the challenges and future opportunities associated with their implementation. This research adopted a Systematic Literature Review (SLR) approach using the Scopus database as the primary source of literature. The review process followed a structured screening and selection procedure, resulting in the inclusion of 26 studies that met the predefined eligibility criteria. The findings indicate that Artificial Intelligence, Blockchain, Edge Computing, Fog Computing, Cloud Computing, Digital Twin, Smart Grid technologies, renewable energy systems, and advanced sensor infrastructures constitute the primary technological foundations of modern smart housing systems. The reviewed studies indicate that these technologies contribute to energy optimization, cybersecurity enhancement, intelligent automation, healthcare monitoring, safety improvement, and sustainable resource management. However, challenges related to security, privacy, interoperability, scalability, computational complexity, and implementation costs remain important barriers to widespread adoption. In conclusion, IoT-based smart housing systems have evolved into integrated and intelligent residential ecosystems, and future development is expected to be driven by the convergence of Artificial Intelligence, distributed computing, Digital Twin technologies, and sustainable smart infrastructure solutions.