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This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

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.

Anemia masih menjadi problematika gizi utama pada remaja putri di Indonesia yang berdampak buruk terhadap performa akademik serta kesehatan reproduksi jangka panjang. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan kesadaran gizi terkait pencegahan anemia melalui intervensi edukasi sadar gizi di SMAN 1 Sampang. Metode yang diterapkan berbasis pendekatan partisipatif interaktif, meliputi ceramah, pemanfaatan media visual (leaflet dan poster), simulasi penyusunan menu sehat kaya zat besi, serta kuis edukatif. Evaluasi program diukur secara kuantitatif melalui instrumen pre-test dan post-test, serta secara kualitatif melalui observasi keaktifan peserta. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman yang signifikan mengenai definisi, dampak, dan pencegahan anemia, serta perubahan sikap positif terhadap pola konsumsi seimbang dan kepatuhan sarapan. Kesimpulannya, edukasi gizi yang terstruktur dan interaktif terbukti efektif dalam membangun kesadaran kesehatan remaja, sehingga dapat dijadikan strategi preventif yang berkelanjutan di lingkungan sekolah.

This research aims to discuss online marketing strategies and service quality as well as their impact on post-pandemic cosmetic sales at the Abigail Shop, Sintang Regency. This study applies a qualitative-descriptive approach. Data collection was carried out through interviews, observation and analysis of various documents. Subjects consist of business owners, employees and customers. The validity of the data was tested through Technical Triangulation. Research findings show that Abigail Store's use of Instagram as a digital marketing tool is effective in increasing market reach and attracting customer interest with various creative content, including photos, videos, promotions and testimonials from customers. Apart from that, the direct message and WhatsApp features function to facilitate communication and transactions between sellers and buyers. This research also confirms that high service quality is directly related to customer satisfaction which then results in the frequency of repeat purchases. The increase in sales of Toko Abigail's cosmetic products after the pandemic can be attributed to an effective combination of digital marketing strategies and consistent, high-quality service standards. This study aims to be a reference for business owners in optimizing marketing methods through digital media, while maintaining service quality amidst the rapid development of information technology.

This study aims to analyze the use of digital learning media in improving learning outcomes and to examine the impact of social media on adolescents’ behavior in daily life in the digital era. The method used is a qualitative approach with a literature study (library research) design, conducted through the collection, review, and analysis of various relevant scholarly sources. The findings indicate that digital learning media play an important role in enhancing students’ motivation, engagement, and learning outcomes, as they are able to present material in an interactive, engaging, and easily understandable manner. On the other hand, social media has a dual impact on adolescents’ behavior. Its positive effects include ease of communication, access to information, and the development of creativity, while its negative effects include addiction, decreased learning focus, social comparison that lowers self-esteem, exposure to negative content, and the emergence of the Fear of Missing Out (FOMO) phenomenon, which can affect mental health.  Therefore, the wise use of digital media and proper supervision are necessary to support the improvement of educational quality while also fostering positive character development in adolescents.

This study is intended to examine the pivotal function of youth-based organizations as a communication link between society and local governments, along with assessing how the delivery of these aspirations influences the quality of both the policy formulation process and its results at the regional level. A qualitative approach with descriptive analysis was applied in this research, where data were gathered through literature studies, document review, and direct observation of relevant social occurrences. The results highlight that youth institutions play a crucial part in gathering, sorting, and communicating various public demands, necessities, and expectations to the authorities in charge. Their active engagement contributes significantly to positive outcomes, such as enhancing the precision, suitability, and responsiveness of the policies drafted, while ensuring these regulations correspond with real conditions and community requirements. Moreover, involving youth groups reinforces policy validity and fosters greater transparency and accountability within local government administration. This research concludes that maximizing the function of youth organizations is a necessity to realize good governance and public policies that prioritize the common good and public interest.  

Flooding is one of the most frequent disasters in DKI Jakarta and contributes not only to physical and economic losses but also to the emergence of various psychological problems among affected communities. This study aims to analyze the psychological impacts of post-flood disasters, particularly among vulnerable groups such as children and the elderly, and to examine the effects of repeated flood exposure on mental health conditions. This study employs a literature review method with a qualitative descriptive approach through the identification and synthesis of relevant scientific sources. Data analysis was conducted using content analysis to identify patterns, relationships, and trends in research findings. The results indicate that flooding is associated with psychological disorders such as stress, anxiety, depression, and post-traumatic stress disorder (PTSD), with varying levels of severity. Repeated exposure to flooding has been shown to increase individuals’ vulnerability to mental health problems and reduce psychological well-being. However, protective factors such as social support, religiosity, emotional regulation abilities, and adaptive coping strategies play a significant role in strengthening resilience and accelerating psychological recovery. The findings highlight the importance of a holistic disaster management approach that integrates mental health services, strengthens community capacity, and enhances preparedness education to improve the psychological resilience of flood-affected communities.

Pengabdian masyarakat merupakan salah satu bentuk implementasi Tri Dharma Perguruan Tinggi yang bertujuan memberikan kontribusi nyata kepada masyarakat, khususnya dalam bidang pendidikan. Penelitian ini membahas program UKPI Pengajaran yang dilaksanakan oleh UKPI UIN Sunan Ampel Surabaya sebagai bentuk pengabdian masyarakat berbasis pendidikan. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan, dampak, dan luaran dari program UKPI Pengajaran terhadap mahasiswa maupun siswa yang terlibat dalam kegiatan pembelajaran. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa program UKPI Pengajaran memberikan dampak positif terhadap siswa dalam meningkatkan motivasi, semangat belajar, kedisiplinan, serta keaktifan selama proses pembelajaran berlangsung. Selain itu, program ini juga memberikan pengalaman dan wawasan kepada mahasiswa dalam bidang komunikasi, pengajaran, kepemimpinan, kerja sama tim, dan kepedulian sosial terhadap masyarakat sekitar. Kehadiran siswa dalam kegiatan pengajaran mampu menciptakan suasana belajar yang lebih interaktif, kreatif, dan menyenangkan bagi siswa. Program UKPI Pengajaran merupakan bentuk implementasi pengabdian masyarakat yang tidak hanya membantu proses pendidikan di sekolah, tetapi juga mengembangkan kemampuan intelektual, sosial, dan karakter siswa maupun siswa secara berkelanjutan sehingga memberikan manfaat positif bagi dunia pendidikan dan masyarakat lingkungan.

This study aims to analyze the environmental impact of waste generated by the gecko processing home industry based on environmental law regulations in Indonesia. In its processing activities such as lizards and snakes. These activities produce organic waste in the form of animal organs, blood, body fluids, and other waste in the materials that are later utilized as catfish feed. The research method used is qualitative with a normative juridical approach, statutory approach, and literature study. Data were obtained from laws and regulations , scientific journal, and environmental law literature. The results of the study indicate that the disposal of waste into rivers can increase Biological Oxyen Demand and Chemical Oxygen Demand (COD) levels, cause unpleassant odors, and reduce water quality and public health. The utilization of waste as catfish feed can reduce the amount of waste disposed of, however, it still requires hygienic processing to prevent biological risks. From the perspective of environmental law, the direc disposal of the waste into rivers is not in accordance with Law No. 32 of 2009 concerning Environmental Protection and Management and Government Regulation No. 22 of 2021 concerning the Implementation of Environmental Protection and Management. Therefore, better waste management is needed through proper waste treatment, increased awareness among business actors, and goverment supervision so that home industries can operate sustainably and in an environmentally friendly manner

This study aims to analyze corruption as a form of abuse of power within the public bureaucracy and its impact on the quality of public services in Indonesia. This study employs a qualitative approach using a literature review method based on journals, books, and official reports. The results indicate that corruption within the bureaucracy persists in various forms, such as extortion, abuse of authority, and budget manipulation. Contributing factors include low integrity among public officials, weak oversight, and the complexity of bureaucratic procedures. The resulting impacts include a decline in service quality, inequitable access to services, and a loss of public trust in the government. Furthermore, corruption hinders bureaucratic effectiveness and slows down the national development process. These conditions demonstrate that corrupt practices not only harm state finances but also broadly affect public welfare. Therefore, efforts are needed through bureaucratic reform, strengthened oversight, and enhanced civil servant integrity to achieve transparent and accountable public services that support the establishment of good governance.

Rapid developments in digital technology have had a significant impact on students’ lives, particularly in the use of social media and excessive consumption of digital content. The phenomenon known as Brain rot has become a growing concern because it can affect students’ concentration, learning motivation, and quality of thinking. This study aims to provide education regarding the impact of brain rot on students’ concentration and learning motivation in the digital era. The activities were carried out through counseling methods, interactive discussions, and mentoring for junior high school students. The materials presented included the definition of brain rot, the effects of excessive digital media use, the importance of learning time management, and strategies to improve learning focus. The results of the activity showed that students gained a better understanding of the negative impacts of uncontrolled digital media use. In addition, students began to realize the importance of limiting gadget use and increasing productive learning activities. This educational program also helped raise students’ awareness of the importance of maintaining mental health and cognitive abilities amid the rapid development of digital technology. Through this educational activity, students are expected to use technology wisely so that their concentration and learning motivation can improve optimally. Educational programs regarding brain rot need to be carried out continuously as part of strengthening digital literacy within the school environment.

This research critically investigates the circulation of disinformation concerning the instability of fuel prices on the digital platform X and its subsequent implications for the polarization of modern society. In an era where unverified economic news frequently dictates public reaction, fake news often acts as a potent catalyst for mass anxiety. By implementing a quantitative framework driven by lexicon-based computational sentiment analysis, this study effectively processed a dataset of 500 public opinion samples extracted via Google Colab spanning from April 2024 to April 2026. To ensure computational accuracy and eliminate textual noise, the data underwent a rigorous preprocessing phase encompassing case folding, alongside the systematic removal of URLs, account mentions, numbers, hashtags, and punctuation marks. The statistical outcomes revealed a highly disproportionate emotional landscape, overwhelmingly dominated by 451 negative reviews. In stark contrast, neutral observations and positive affirmations were nearly absent, recording only 40 and 9 instances, respectively. The data compellingly illustrates that the relentless influx of pessimistic narratives regarding economic instability directly induces financial panic, undermines rational discourse, and severely fragments cyberspace into deeply polarized factions.

The development of social media has brought significant changes in how individuals perceive themselves, especially among female university students who are in the stage of identity formation. Social media is not only used as a communication tool but also as a space that presents homogeneous beauty standards which can influence self-perception. This study aims to analyze the construction of beauty standards on social media and their impact on female students’ self-perception. The research uses a qualitative approach with a literature review method by analyzing 20  relevant academic articles published between 2020 and 2025. Data analysis was conducted using descriptive qualitative techniques, including data reduction, data presentation, and conclusion drawing. The results show that beauty standards on social media are constructed through repeated visual representations and reinforced by algorithmic systems, creating an idealized image of beauty. This condition encourages female students to engage in social comparison, leading to self-dissatisfaction and decreased self-confidence. However, these effects vary depending on individuals’ ability to filter and interpret information. This study highlights the importance of developing critical awareness in social media use to avoid being influenced by unrealistic beauty standards.

Bullying di lingkungan sekolah merupakan permasalahan yang berdampak pada kesehatan mental dan perkembangan psikososial anak. Tingginya kejadian bullying, baik secara fisik, verbal, maupun digital, menyebabkan siswa merasa tidak aman, mengalami kecemasan, serta penurunan interaksi sosial dan prestasi belajar. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan kesadaran siswa mengenai bahaya bullying serta upaya pencegahannya. Metode  pengabdian  yang  dilakukan  berupa  pemberian  penyuluhan  kesehatan menggunakan participatory  action  research (PAR)  dengan  tema “Edukasi Kesehatan Tentang Bullying Pada Anak: “Berani Baik, Bukan Berani Membuli“. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa tentang bentuk, dampak, dan cara mencegah bullying, serta meningkatnya sikap empati dan keberanian untuk melaporkan kejadian bullying. Selain itu, siswa menjadi lebih mampu mengenali perilaku bullying dan berpartisipasi dalam menciptakan lingkungan sekolah yang aman. Kesimpulannya, kegiatan edukasi melalui pengabdian masyarakat efektif dalam meningkatkan kesadaran dan pengetahuan siswa terkait bullying, sehingga perlu dilakukan secara berkelanjutan sebagai upaya promotif dan preventif dalam menjaga kesehatan mental anak.

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.

This article analyzes the legal status of golf course development, specifically Gunung Geulis Country Club (GGCC) in the Puncak-Bogor Area within Indonesia's spatial planning policy and Green Open Space (RTH) protection framework, while evaluating its ecological impacts from an environmental justice perspective. Employing a normative juridical method with statutory, conceptual, and case-based approaches, this research identifies two core issues. First, golf course development occupies a legal grey area: it is recognized as private RTH under Article 29(2) of Law No. 26 of 2007 on Spatial Planning, yet substantively fails to fulfill the ecological functions mandated by law due to its exclusivity and inaccessibility to the public. Second, from an environmental justice perspective, GGCC's development generates layered distributive, procedural, and corrective injustices: surrounding communities bear the burden of groundwater contamination, reduced spring discharge, increased surface runoff, and flood risk, while economic and recreational benefits are concentrated among a small number of high-fee members. Weak AMDAL instruments, minimal public participation, and inconsistent spatial monitoring in the Puncak-Bogor protected area exacerbate these conditions. This article recommends policy reforms including stricter private RTH definitions, strengthened participatory AMDAL processes, and consistent application of the polluter-pays principle.

The waste problem in Indonesia has now reached a critical stage and has become an increasingly serious environmental issue. The ever-increasing volume of waste is not being managed effectively, leading to various negative impacts, particularly environmental pollution. This study aims to examine the state of waste management in Indonesia and its impact on water pollution from the perspective of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative research through a literature review utilizing various sources such as journals, official reports, and legislation. The results indicate that the majority of waste originates from household activities, while management practices remain rudimentary, such as the “collect-transport-dispose” method and open dumping. This situation leads to waste accumulation, which contributes to water pollution, deteriorating environmental quality, and increased health risks for the community. Furthermore, suboptimal waste management also poses a challenge in achieving sustainable development goals, particularly regarding responsible consumption and access to clean water and sanitation. Therefore, improved efforts are needed through the application of the reduce, reuse, recycle (3R) principles, increased public awareness, and the active role of the government and the private sector in providing a sustainable waste management system. With the right measures, it is hoped that the waste problem in Indonesia can be reduced and the environment preserved.

This research aims to analyze: (1) the general characteristics of farmers who convert rubber land to oil palm plantations in Sungai Gelam District, and (2) the economic impact of this land conversion, particularly on farmers’ income. This study uses a quantitative approach with survey data collected from rubber and oil palm farmers. The results show that there are notable differences in farmer characteristics, including capital, labor use, and market access. The average income difference between rubber and oil palm farmers is IDR 2,712,000, indicating higher earnings from oil palm cultivation. Based on the BNT test, with a value of IDR 405,000, the average income difference exceeds the threshold, confirming that the difference is statistically significant. Furthermore, the calculated F value is greater than the F table value, which strengthens the conclusion that there is a significant difference in income between rubber and oil palm farmers. Therefore, land conversion contributes positively to farmers’ income improvement.

Pembelajaran di Sekolah Dasar saat ini masih didominasi metode konvensional berpusat pada guru yang kurang mengaitkan materi dengan kehidupan nyata. Kondisi ini menyebabkan rendahnya keterlibatan aktif dan kemampuan berpikir kreatif siswa sebagai kompetensi abad ke-21. Selain itu, mitra guru menghadapi kendala berupa keterbatasan pemahaman terhadap konsep Contextual Teaching and Learning (CTL), kurangnya variasi strategi, serta ketiadaan perangkat pembelajaran sistematis. Pengabdian kepada Masyarakat (PkM) ini bertujuan mensosialisasikan model CTL guna meningkatkan kemampuan berpikir kreatif siswa dan kompetensi guru dalam mengembangkan perangkat pembelajaran inovatif. Metode pelaksanaan meliputi koordinasi analisis kebutuhan, sosialisasi konsep, pendampingan penyusunan Modul Ajar, praktik simulasi kelas, serta evaluasi bersama pihak sekolah. Target luaran meliputi peningkatan pemahaman guru, tersedianya Modul Ajar berbasis CTL yang aplikatif, dan publikasi artikel ilmiah pada jurnal pengabdian masyarakat. Sosialisasi model CTL menjadi solusi strategis dalam meningkatkan kapasitas profesional guru untuk menciptakan suasana belajar yang bermakna. Implementasi CTL diharapkan mampu meningkatkan kualitas pendidikan dasar dan menstimulasi potensi berpikir kreatif siswa secara optimal guna menghadapi tantangan perkembangan zaman. Dengan demikian, kegiatan ini memberikan dampak positif signifikan bagi pengembangan kompetensi pendidik dan peserta didik di sekolah dasar mitra secara luas serta berkelanjutan melalui integrasi kolaborasi akademik yang kuat.

Bullying among adolescents is an aggressive behavior carried out intentionally, repeatedly, and involving an imbalance of power between the perpetrator and the victim. This phenomenon is an important issue because it can affect adolescents’ psychological well-being, social relationships, and academic achievement in both the short and long term. This study uses a literature review method by collecting and analyzing recent national and international studies regarding the causes, forms, and impacts of bullying. The findings indicate that bullying is influenced by internal factors, such as low empathy, poor self-control, negative self-concept, and the desire for social recognition. In addition, external factors also contribute, including parenting styles, peer influence, unfavorable school climate, and the development of social media that increases the risk of cyberbullying. The impacts of bullying are experienced not only by victims, who may suffer from low self-esteem, anxiety, depression, and social withdrawal, but also by perpetrators, who are at risk of developing persistent aggressive behavior and reduced empathy. Therefore, cooperation among families, schools, and communities is needed to prevent and address bullying effectively.