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Geometry learning at the Junior High School (SMP) level frequently faces challenges due to the abstract nature of the objects, which impacts students' low spatial literacy. This issue is exacerbated by the dominance of conventional teaching methods that lack interactive digital media. This community service activity aims to enhance students' spatial literacy at SMP IT Qoshrul Muhajirin through learning assistance using ethnomathematics-based digibooks. The method employed consists of four stages: Planning, Acting, Observing, and Reflecting. Data were collected through observation, student response questionnaires, as well as pre-test and post-test instruments. The results indicate a significant improvement in students' spatial literacy by 22.70%, with the average score increasing from 43% in the initial stage to 65.70% following the assistance. Furthermore, 91.3% of students provided positive responses regarding the ease of use of the media, and 90.4% felt more motivated in learning. It can be concluded that the use of ethnomathematics-based digibooks is effective as an innovative learning solution capable of integrating digital technology with local cultural values to optimize students' spatial abilities.

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

The Padang State University Community Service Program (KKN) in Jorong Koto Tingga, Nagari Sirukam, Payung Sekaki District, Solok Regency, West Sumatra, implemented a public space revitalization program through the construction of a creative garden based on rice field views. This program was created in response to the lack of representative public spaces and the decline in social interaction between residents due to modernization. Using a participatory approach, the community and youth of the jorong were involved in every stage, from planning, land clearing, to the construction of seating facilities overlooking the expanse of rice fields. As a result, the empty land was successfully transformed into a functional, aesthetic, and locally valuable public space. The high level of community participation demonstrated the success of the approach implemented and fostered a sense of ownership of the park being built. This program is expected to become a model for revitalizing public spaces based on local potential for other rural areas. Although the construction was not fully completed when the KKN program ended, the community and youth of Jorong Koto Tingga are committed to continuing it independently. This program is expected to become a model for revitalizing public spaces based on local potential for other rural areas with similar characteristics.

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.

Various floods in Jayapura City in early 2025 have caused a number of losses. The problem of the impact of this flood can be solved by reducing the occurrence of flooding again, especially in the long term through the formation of children's character who care about the environment. Activities to increase environmental awareness were carried out by planting flowers focused on children studying at the Rumbel Pelita located at Kali Sunyi, Polda Bhayangkara Public Housing Complex, Buper Waena. The purpose of this community service activity was to increase children's awareness of the surrounding environment through flower planting. The problem posed was how to change children's behavior to care about the environment to prevent flooding. The solution was to increase children's awareness through flower planting at the Kali Sunyi location, Polda Bhayangkara, Buper Waena, Heram District. The method used was through counseling, question and answer sessions, and flower planting activities accompanied by their care. This care was carried out primarily during the learning process at the Rumbel that took place in the future after the community service activity. The results of this community service have been carried out by planting approximately 165 flowers at the Rumbel location, planted by 50 children.

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.

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

In the era of the Industrial Revolution 4.0 and Society 5.0, digital technology is developing rapidly. This has prompted the world of education to make major changes in learning methods, including in Islamic Religious Education (PAI). Until now, PAI has used outdated methods. These methods are inadequate to meet the needs of children who are accustomed to technology. Therefore, there is a need for technology integration in the learning process. This study aims to determine how to use E-Learning, Learning Management Systems (LMS), and Artificial Intelligence (AI) in PAI learning. This study also aims to determine the benefits, challenges, and strategies for implementing these technologies. This study used a qualitative approach with a literature review type. Data were obtained from various sources, such as books, scientific articles, journals, and relevant documents. The results show that the use of E-Learning, LMS, and AI can improve the quality of PAI learning. E-Learning makes learning easier and more flexible. LMS helps manage learning more systematically. AI helps make learning more personalized and tailored to students' needs. However, the implementation of these technologies still faces several challenges, such as limited infrastructure and low digital skills of teachers and students. Therefore, a strategy is needed to address these challenges. This strategy includes enhancing digital capabilities, strengthening technological infrastructure, developing innovative learning media, and monitoring the use of technology based on Islamic values. This will ensure optimal integration of technology into Islamic Religious Education learning.

The field of education, especially Islamic Religious Education (PAI), has seen substantial changes as a result of the advancement of digital technology and artificial intelligence (AI). The existence of digital media and AI offers numerous opportunities to improve the effectiveness, efficiency, and quality of education through interactive, flexible, and easily accessible learning resources. The purpose of this article is to analyze how artificial intelligence (AI) and digital media are used in Islamic Religious Education. This includes the idea of AI and digital media, AI-based learning materials, the use of AI in educational activities, ethical considerations of AI use, the effects and difficulties of integrating AI, and the Islamic viewpoint on technological advancement. This study employed a library research method by collecting data from relevant journals, books, and other scholarly sources. The findings indicate that the use of AI and digital media in PAI learning can enhance access to information, personalize learning experiences, improve evaluation effectiveness, and increase student engagement in the learning process. However, the implementation of AI also presents several challenges, such as limited digital literacy among teachers, inadequate facilities and infrastructure, ethical concerns, and the potential decline of direct educational interaction between teachers and students. Therefore, the utilization of AI in Islamic Religious Education should be carried out wisely while maintaining Islamic values, ethics, and the primary goal of Islamic education in shaping students’ character.

The development of digital technology has brought significant changes in the field of education, especially in the learning process, school management systems, and teachers' work patterns. This situation requires school principals' leadership who can adapt, be innovative, and act as agents of change in improving teachers' work ethic. This study aims to analyze the role of school principals' transformational leadership in enhancing teachers' work ethic in the digital era and to examine its relevance to educational transformation. The research method used is a qualitative approach with a literature study type through the analysis of various journals and scientific sources from 2020–2025. The results of the study indicate that school principals' transformational leadership plays an important role in increasing teachers' motivation, commitment, and professionalism through ideal influence, inspirational motivation, intellectual stimulation, and individualized consideration. In addition, this leadership is also capable of creating a work culture that is collaborative, innovative, and adaptive to technological developments. Digital transformation in education not only involves the use of technology but also changes in work culture and the improvement of human resource competencies in schools. The implications of this research confirm that school principals as transformational leaders have a strategic role in the success of educational transformation in the digital era through the continuous enhancement of teachers' work ethic.

This study aims to examine the influence of principal leadership and school culture on teacher discipline in public junior high schools (SMP Negeri) in Sembawa District, Banyuasin Regency. Teacher discipline is an important factor in supporting the effectiveness of the learning process and achieving educational goals. Therefore, understanding the factors that contribute to teacher discipline is essential for improving school performance. This study employed a quantitative research method with a purposive sampling technique. Data were collected through the distribution of questionnaires consisting of 66 statement items measured using a five-point Likert scale. The collected data were analyzed using statistical techniques to determine both partial and simultaneous effects of the independent variables on teacher discipline. The results indicate that principal leadership has a positive and significant partial effect on teacher discipline, as evidenced by a t-value of 5.127, which is greater than the t-table value of 1.9809. School culture also has a positive and significant partial effect on teacher discipline, with a t-value of 7.244 exceeding the t-table value of 1.9809. Furthermore, principal leadership and school culture simultaneously have a positive and significant effect on teacher discipline, as indicated by an F-value of 34.152, which is greater than the F-table value of 3.07. These findings suggest that strengthening principal leadership and fostering a positive school culture can significantly improve teacher discipline.

This community service program aimed to strengthen community development in Negeri Soya by reinforcing group kinship ties within a multicultural society. As a traditional village in Ambon City, Negeri Soya is inhabited by people from diverse ethnic and social backgrounds who live together in one area. This diversity requires harmonious social relations supported by solidarity, brotherhood, and social awareness. The program focused on the men’s service group of the Elim Sector, Soya Congregation, as a forum for social and spiritual development. The activities were conducted through lectures, question-and-answer sessions, and collaborative practices in church services. The materials emphasized group kinship, social solidarity, togetherness, and the understanding that kinship is not limited to blood relations, but can also be built through shared territory, life experiences, and continuous social interaction. The results show that the Negeri Soya community has strong solidarity and active participation in religious and social activities. Values such as mutual cooperation, masohi, and the concept of orang basudara serve as important foundations for social integration. Men’s church service activities strengthened care, cooperation, and shared responsibility among members. These findings indicate that local cultural values remain relevant for managing diversity and building collective resilience in post-conflict communities. Overall, this program contributed positively to strengthening social relations and supporting harmonious, inclusive, and sustainable community life in Negeri Soya in daily life.

This study examines the application of the Problem Based Learning model combined with the interactive learning media Articulate Storyline in the learning of Science on the subject of Harmony in Ecosystems in class V of SDN Tamansari 1. The background of this study is based on the low student learning outcomes caused by the dominance of the lecture method and the minimal use of interesting media, so that students are less actively involved in learning. The purpose of this study is to describe the application of the media and improve student learning outcomes. The study used the Classroom Action Research method which was carried out in two cycles, including the planning, implementation, observation, and reflection stages, with 17 students as subjects. The results showed a significant increase in student learning outcomes in each cycle, where the average class score increased from 50 in the pre-cycle to 71.17 in Cycle I, and reached 91.76 in Cycle II. The percentage of learning completion also increased from 17.65% to 76.47%, until finally reaching 100% in Cycle II. These findings indicate that the use of the Problem Based Learning model combined with Articulate Storyline can encourage student engagement and deepen conceptual understanding. Therefore, it can be concluded that the implementation of these learning models and media is effective in improving science students' learning outcomes.

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

The quick advancement of digital technology has drastically changed the social and religious life of Indonesian teenagers. The purpose of this study is to investigate how pupils at Al Muslim Junior High School's daily worship practices, self-control, and fear of missing out (FoMO) affect the principles of Islamic Religious Education (PAI). The study used a quantitative methodology with a causal and correlational design. All students in grades VII, VIII, and IX made up the study population for the 2025–2026 school year. Using the Slovin formula, a proportionate stratified sample of 171 students with a 5% margin of error was chosen. A five-point Likert scale questionnaire was used to gather data. The Pearson Product-Moment correlation (r > 0.30) was used to evaluate validity, while Cronbach's Alpha (α > 0.70) was used to test reliability. Multiple linear regression using SPSS version 26 was used for quantitative analysis, beginning with traditional assumption tests for heteroscedasticity (Glejser), multicollinearity (VIF), and normality (Kolmogorov-Smirnov). According to the analysis results, self-control had a substantial, favorable impact on the practice of PAI values, but FoMO had no significant influence (β = -0.034, p = 0.530).

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.