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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.

This study aims to examine the influence of price and electronic word of mouth (e-WOM) on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City, with a specific focus on the TikTok Shop platform. This research employs a quantitative approach using a survey method by distributing questionnaires to Generation Z consumers in Campaka Subdistrict, Bandung City, with a total of 98 respondents to collect the data. The results of the study indicate that both price and electronic word of mouth have a significant positive effect on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City. Price is generally perceived as good, although aspects related to price suitability based on income levels and purchasing power still show some weaknesses. Similarly, e-WOM activity is considered positive; however, there are still relatively weak aspects regarding the diversity of consumer reviews, as not all respondents actively pay attention to the variation of opinions in reviews. The findings also reveal a significant influence of these variables, where the effect of price on purchase decisions reaches 35.4%, while electronic word of mouth contributes 29.5%, and the combined effect of price and electronic word of mouth on purchase decisions is 64.9%. This study concludes that improvements in price perception and e-WOM can enhance purchase decisions.

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.

This study aims to analyze the socio-economic characteristics, income levels, and welfare levels of business actors at Lake Sipin Tourism, Jambi City. A descriptive survey approach was employed, involving 50 business actors as the sample selected through a saturated sampling technique. Data were collected using structured questionnaires, while descriptive analysis based on criteria established by the Central Statistics Agency was applied as the primary analytical tool. The findings reveal that the socio-economic profile of business actors is predominantly female, with an average age of 42 years, a senior high school educational background, and operating food-based businesses independently with considerably limited capital. In terms of income, the average monthly net income of Rp2,486,000 falls within the moderate category according to the Central Statistics Agency criteria, although 40% of respondents still belong to the low-income group. Meanwhile, the welfare level was measured through the proportion of food consumption expenditure relative to total household expenditure, which reached 48.41% per month, placing the majority of business actors within the moderate welfare category overall.

The Village Fund Direct Cash Assistance Program (BLT-DD) is a social protection instrument designed to help low-income families meet their basic needs. However, its implementation often faces challenges such as targeting inaccuracies, limited data, and varying administrative capacity at the village level. This study aims to evaluate the implementation of BLT-DD using William N. Dunn’s six policy evaluation criteria through a Systematic Literature Review (SLR) approach, covering effectiveness, efficiency, equity, responsiveness, conceptual alignment, and implementation. The findings indicate that BLT-DD is fairly effective in helping households maintain consumption, yet its effectiveness and adequacy remain constrained by the amount of assistance and the quality of data collection. Program efficiency and responsiveness are relatively good in villages with sufficient governance capacity, while equity emerges as the weakest aspect due to inaccurate data verification. Conceptually, BLT-DD aligns with the needs of low-income communities, but implementation accuracy still requires reinforcement. Furthermore, the study highlights the need for more systematic monitoring mechanisms, cross-sectoral data integration, and administrative training for village officials to enhance service quality. Overall, BLT-DD provides valuable support but requires improvements in governance and data systems to optimize outcomes, including regular evaluation strategies and refinement of supporting regulations.

This quantitative study, involving 135 respondents, aims to analyze the influence of work efficiency and income on the welfare level of members of the Women Farmer Group (KWT) in X Koto Singkarak Sub-district. Data were collected through structured questionnaires and analyzed using multiple linear regression, t-tests, and F-tests to determine both partial and simultaneous effects of the independent variables on welfare. The results of the t-test reveal that work efficiency (X1) does not have a significant partial effect on the welfare of KWT members (Y), as indicated by a t-value of -1.817, which is lower than the t-table value of 1.977, and a significance level of 0.071, which exceeds 0.05. Conversely, income (X2) demonstrates a strong and significant partial effect on welfare, supported by a significance value of 0.000, which is lower than 0.05, and a t-value of 13.561, which is higher than the t-table value of 1.977. Furthermore, the simultaneous F-test confirms that work efficiency and income collectively have a significant effect on the welfare level of KWT members, with an F-value of 98.319 exceeding the F-table value of 19.490 and a significance level of 0.000. These findings indicate that increasing income plays an important role in improving welfare.

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

According to the American Diabetes Association (ADA), diabetes mellitus is a chronic and complex disease that requires ongoing management and various strategies to control blood sugar levels and reduce associated risks. Patient Mrs. J, a 52-year-old woman and farmer, presented with complaints of numbness and tingling in both legs that began approximately 2 months prior to her current visit and had worsened over the past week. The symptoms felt like being pricked and sometimes felt hot, especially at night, thereby interfering with daily activities. The symptoms were accompanied by frequent urination, especially at night, frequent thirst, frequent hunger, a feeling of weakness, and intermittent blurred vision. The patient had been diagnosed with diabetes mellitus approximately 5 years ago but did not consistently take medication (glimepiride). The patient still frequently consumes sweet, coconut-based, and fried foods. Physical examination revealed reduced sensation in the lower extremities. Laboratory tests showed elevated blood sugar levels. Based on the medical history, physical examination, and supporting tests, the patient was diagnosed with Type 2 Diabetes Mellitus. The patient was advised to record test results and changes in his health status in a health record book, and to involve family members in supporting treatment adherence and a healthy lifestyle. The patient works as a farmer with an irregular income, depending on the harvest. Daily expenses are shared with his son, so his economic condition

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

This research is motivated by the fluctuation in income of areca nut farmers in Lagan Tengah Village, Geragai District, East Tanjung Jabung Regency, which has decreased in recent years. This condition is suspected to be caused by high production costs and unstable areca nut selling prices at the farm level. Therefore, this study aims to determine the effect of production costs and selling prices on areca nut farmer income in Lagan Tengah Village. This research used a quantitative approach with multiple linear regression analysis. The study population was all 1,105 areca nut farmers in Lagan Tengah Village, while the sample size was 92 people, selected using simple random sampling based on the Slovin formula with a 10% margin of error. Data were collected through questionnaires, interviews, observations, and documentation. Data analysis was performed using the classical assumption test, the t-test (partial), the F-test (simultaneous), and the coefficient of determination (R²) test. The results showed that production costs had a partial and significant negative effect on areca nut farmer income, while selling prices had a positive and significant effect on areca nut farmer income. Simultaneously, both variables—production costs and selling prices—have a significant impact on the income of areca nut farmers in Lagan Tengah Village. The coefficient of determination (R²) indicates that production costs and selling prices are able to explain variations in areca nut farmer income quite strongly. From these results, it can be concluded that improving production cost efficiency and stabilizing areca nut selling prices are important factors in increasing the income of areca nut farmers in Lagan Tengah Village. The local government and related institutions are expected to support farmers through subsidy policies, increased market access, and fostering farm management to optimize and sustain farmer income.

Fish farming using the biofloc system is a technological innovation capable of increasing efficiency, production results, and the sustainability of fisheries business at the village level. This study aims to determine the development of fish farming businesses using the biofloc system in increasing family income in Sembuluh village. Then, it aims to understand the impact of using the biofloc system in increasing family income and to understand the Islamic economic perspective on the utilization of the biofloc system in increasing family income. The method used is a qualitative or field research approach with purposive sampling techniques to collect data from 5 fish farmers who implement the biofloc system. Data were collected through in-depth interviews, observation, and documentation, then analyzed descriptively. The research results show that fish farming using a biofloc system is able to increase family income through increased production and feed cost efficiency. This system supports more controlled pond management, maintains water quality, and produces more stable harvests. In addition to increasing income, the implementation of the biofloc system also strengthens family economic resilience due to planned harvest cycles and group cooperation. From an Islamic economic perspective, this practice aligns with the principles of halal, honesty, justice, and social responsibility, as well as providing benefits for families and the community.

Fish farming using the biofloc system is a technological innovation capable of increasing efficiency, production results, and the sustainability of fisheries business at the village level. This study aims to determine the development of fish farming businesses using the biofloc system in increasing family income in Sembuluh village. Then, it aims to understand the impact of using the biofloc system in increasing family income and to understand the Islamic economic perspective on the utilization of the biofloc system in increasing family income. The method used is a qualitative or field research approach with purposive sampling techniques to collect data from 5 fish farmers who implement the biofloc system. Data were collected through in-depth interviews, observation, and documentation, then analyzed descriptively. The research results show that fish farming using a biofloc system is able to increase family income through increased production and feed cost efficiency. This system supports more controlled pond management, maintains water quality, and produces more stable harvests. In addition to increasing income, the implementation of the biofloc system also strengthens family economic resilience due to planned harvest cycles and group cooperation. From an Islamic economic perspective, this practice aligns with the principles of halal, honesty, justice, and social responsibility, as well as providing benefits for families and the community.

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.

The implementation of a reward and punishment system is considered capable of improving employee work discipline. Rewards are given to encourage employee morale, while punishments are given as a reminder of the consequences of misconduct. This study aims to describe the implementation of the reward and punishment system in the Civil Service. Through a qualitative approach with in-depth observation, structured interviews with employees, and documentation studies. The results of the study found that the implementation of the reward and punishment system has been carried out well, with rewards given based on the level of discipline and performance of employees, while punishments are given based on the type of violation committed. The rewards given include Additional Employee Income, the Satyalancana Karya Satya award, exemplary employee awards, internship certificates, and retirement awards. Meanwhile, the punishments given include verbal warnings, written warnings, deductions from Additional Employee Income, and severe sanctions for employees with serious violations.  

Gillnet fisheries play an important role in supporting the local economy and the welfare of coastal communities. However, fishermen still face challenges related to unequal access to livelihood assets and high vulnerability to external factors such as seasonal changes, catch fluctuations, market pressures, and environmental conditions. This study aimed to analyze the level of vulnerability, identify livelihood assets, and formulate strategies for sustainable livelihood development among gillnet fishing communities. The study was conducted in Margasari and Muara Gading Mas Villages in September 2025 using a mixed-method approach, combining questionnaires, in-depth interviews, and field observations. Samples were selected through purposive sampling, and data were analyzed using descriptive quantitative and qualitative methods supported by a Likert scale. The results showed that fishermen’s vulnerability is relatively high (54.5%), affecting income stability. Social (81.4%) and natural (78.7%) assets are relatively strong, while human (38.6%), physic (48.3%), and financial (43.20%) assets remain relatively low. Limited education, lack of training, and restricted access to financial resources are the main constraints, leading to low adaptive capacity and limited livelihood diversification. Recommended strategies include improving human resource capacity, strengthening access to financial capital, and developing livelihood diversification based on local potential. These efforts are expected to enhance household economic resilience and support sustainable livelihoods among gillnet fishing communities.

: Family well being is strongly influenced by the ability to manage finances wisely and systematically. However, low levels of financial literacy among communities often lead to issues such as imbalance between income and expenditure and lack of proper financial planning. This community service program aimed to improve the understanding and skills of PKK women in Ngaresrejo Village, Sidoarjo, in managing household finances. The method used was a participatory approach consisting of socialization, educational sessions, group discussions, and hands-on assistance in simple financial record-keeping. A total of 25 participants were actively involved in all stages of the program. Evaluation was conducted using pre-test and post-test assessments, as well as participant feedback on the implementation process. The results showed an increase in participants’ understanding from 39% in the pre-test to 61% in the post-test. In addition, 63% of participants expressed satisfaction with the program, indicating that the activity was relevant and beneficial. Qualitatively, the program also encouraged positive behavioral changes in financial management, such as recording income and expenses, prioritizing needs, and improving saving habits. Furthermore, the emergence of active participants as local leaders indicates the potential sustainability of the program within the community. In conclusion, this community service program effectively enhances family financial literacy and contributes to improving community well-being in a sustainable manner.

This study aims to analyze the contribution and potential of the Lampung Province tourism sector to national economic growth in the 2020-2025 period. Using a quantitative descriptive approach using the Location Quotient (LQ) and Shift Share methods, this study processes secondary data on Gross Regional Domestic Product (GRDP) at constant prices from the Central Statistics Agency. The analysis shows that although Lampung's macroeconomic performance is still dominated by the primary sector, the tourism sector, particularly the accommodation and food and beverage subsector, has demonstrated post-pandemic resilience with a significant positive growth trend. In 2024, the GRDP value of this subsector at the provincial level reached IDR 4,616.76 billion, with strategic areas such as Bandar Lampung City confirming the accommodation sector as a base sector (LQ > 1) with a high competitive advantage. The integration of a creative economy based on local wisdom, such as the use of Tapis cloth and digital marketing, has been proven to increase the attractiveness of destinations, capable of driving the volume of domestic tourist trips to reach 17.87 million trips by 2024. This finding confirms that Lampung's tourism sector is not only a regional economic driver, but also makes a substantial contribution to national income through a multiplier effect on job creation and increasing domestic foreign exchange. Optimizing collaboration between policymakers and accelerating infrastructure development are key to strengthening the strategic position of Lampung tourism in the future.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.