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Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

Algorithmic technologies are widely used in contemporary marketing strategies due to the growth of the digital economy. Digital companies can evaluate consumer activity data in real time and provide highly personalized digital experiences thanks to artificial intelligence-based solutions, especially machine learning. In addition to examining how algorithmic governance and surveillance capitalism affect algorithmic personalization, this study looks into how these mechanisms affect consumer engagement, purchase intention, and perceptions of hyperreality within the digital market ecosystem. 356 active users of digital platforms, such as social media and e-commerce, were surveyed as part of this study's quantitative methodology. The links between the constructs in the suggested conceptual model were examined through data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the development of algorithmic personalization systems is strongly influenced by data-driven capitalism practices and algorithmic governance. Additionally, it has been demonstrated that algorithmic personalization improves customers' sense of hyperreality and increases their interaction with digital platforms. Additionally, the study shows that the most powerful factor influencing purchase intention is consumer interaction. By combining viewpoints from technology, the political economics of data, and hyperreality theory into a thorough empirical framework, these findings add to the body of knowledge on digital marketing.

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

A mid the growing complexity of contemporary education, the challenge of integrating intellectual achievement with moral and spiritual development has become increasingly urgent. This study examines educational strategies in the Qur’an through the perspective of tafsir tarbawi, focusing on four core approaches: exemplary conduct, advice, dialogue, and storytelling. The research aims to explore how the Qur’an presents pedagogical methods that not only convey knowledge but also shape character and internalize values in learners. Employing a qualitative library research design with thematic and tafsir tarbawi approaches, this study analyzes relevant Qur’anic verses and supporting scholarly literature. The findings reveal that the Qur’an offers a holistic and dynamic model of education in which exemplary conduct functions as a behavioral model, advice serves as a means of value internalization, dialogue promotes reflective and critical thinking, and storytelling strengthens moral awareness through narrative experience. These strategies are interconnected and operate across cognitive, affective, and behavioral domains. The study concludes that Qur’anic educational strategies remain highly relevant for contemporary Islamic education, particularly in strengthening character formation, reflective learning, and the integration of values in educational practice.

The problem of household waste in Kalanganyar Village, Sedati District, Sidoarjo Regency, is increasing along with population growth, while residents' knowledge about waste sorting is still minimal and processing facilities are limited. This community service program aims to increase awareness and cleanliving behavior through education and mentoring on household waste processing based on the 3R concept (Reduce, Reuse, Recycle). This activity adopts an Asset-Based Community Development (ABCD) approach that focuses on mapping and utilizing local potential, such as health cadres, youth organizations, the spirit of mutual cooperation, and the availability of potential land. The implementation methods include appreciative inquiry, focus group discussions (FGDs), in-depth interviews with the Head of the Sopo Nyongko TPS and community leaders, participatory observation, and practical mentoring for housewives, youth organizations, and TPS managers on February 9. The results of the activity showed an increase in residents' understanding of PHBS and waste management, indicated by the enthusiasm of participants during the educational session. The program also successfully activated local agents of change: youth groups began implementing inorganic waste recycling, and health cadres designed a home-based waste sorting system.

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

Early marriage remains a social problem that impacts the education, health, and future of the younger generation. A lack of understanding among adolescents and the community about the risks of early marriage is a major contributing factor to this practice. This community service activity aims to increase the knowledge and awareness of students and young people regarding the negative impacts of early marriage and the importance of planning for a healthy and sustainable future. The activity took place on January 12 at MA Darul Rasyidin, Samangki Village, Simbang District, Maros Regency. Methods used included outreach, discussion, and an interactive approach that actively engaged participants. The results of the activity showed an increase in participants' understanding of the risks of early marriage from a health, educational, social, and legal perspective. This activity is expected to be a preventative measure to reduce the number of early marriages and encourage the formation of a younger generation that is better prepared for the future.

The rapid growth of digital financial technologies has transformed how individuals access and manage financial resources, yet disparities in financial literacy remain a critical issue. This study aims to systematically examine the transformation of financial literacy in the digital era by identifying its conceptual development, key dimensions, and future research directions. A qualitative approach using the Systematic Literature Review (SLR) method was employed, following a structured process of article selection, screening, and synthesis from reputable academic databases. The findings reveal that financial literacy has evolved into a multidimensional construct encompassing financial knowledge, behavior, attitudes, and digital financial literacy. The study also highlights that technological advancement increases both opportunities and risks, requiring individuals to possess higher levels of cognitive and digital competence. Furthermore, the results indicate the need for more integrative frameworks and inclusive research across diverse contexts. This research contributes by offering a comprehensive conceptual mapping and identifying research gaps to guide future studies in the field of digital financial literacy.

This study aims to describe and examine effective strategies for memorizing the Quran among students at Pondok Pesantren Salafiyah Ula An-Nashar Batam. The background of this study is influenced by the variation in memorization results, which are related to the learning approaches implemented at the pesantren. Using a descriptive qualitative research design, data were collected through in-depth interviews, participatory observation, and documentation studies of both memorizing students and tahfiz instructors. The findings of the study revealed three basic methods used: (1) the Wahdah method as a cognitive foundation for memorization, (2) the Sima’i method to support the students’ auditory memory, and (3) individual guidance (talaqqi) to ensure the accuracy of Quranic recitation. The success of these memorization strategies is supported by the learning ecosystem, which includes spiritual motivation, a conducive pesantren environment, teacher competency, and family involvement in supporting the memorization process. The implications of this study provide practical insights for tahfiz program managers and enrich the knowledge of Quranic learning, especially at the foundational level, for the development of more effective methods in producing Quran memorizers.

The increasing use of facial cosmetics among adolescents and young adults is not always accompanied by adequate cosmetic literacy, potentially leading to skin health problems. Many consumers choose products based on trends without understanding their skin type, ingredients, and safety aspects, which can lead to skin barrier damage, irritation, and long-term dermatological disorders. This study aims to analyze the influence of cosmetic choices on facial skin health through a literature review. The method used was a qualitative literature study with a purposive sampling technique of scientific articles published between 2015 and 2025 that were relevant to the behavior of adolescents and young adults and the impact of cosmetic ingredients on the skin. Data were analyzed using content analysis to identify the relationship between knowledge, attitudes, and cosmetic choices. The results show that cosmetic knowledge tends to be high, but is not always followed by appropriate selection behavior, with varying correlation strengths. These findings confirm that cosmetic literacy contributes to the tendency to choose more appropriate products, but is not the sole determining factor. Therefore, education is needed that emphasizes cognitive aspects while fostering critical attitudes in choosing cosmetics safely and responsibly.

Language is a means of communication between individuals and groups to convey ideas, concepts, or insights. Language can be expressed orally or in writing. Spoken language is temporary or contemporary, while written language is permanent. Spoken language is delivered without an intermediary media, whereas writing serves as an academic archive to ensure that the conveyed insights are preserved. Therefore, writing is done, for example, in encyclopedias, which contain collections of information about science, knowledge, history, arts, technology, and others in a broad and easily understandable manner. Writing books is very important in delivering accurate and easily understood information, so the use of language must adhere to linguistic rules. However, errors are often found that can disrupt clarity and accuracy of information. This research aims to identify types of sentence errors in the encyclopedia book titled “Islamic Kingdoms in Indonesia.” The study examines the use of language in accordance with linguistic rules using a qualitative method and a descriptive approach, analyzing data from various chapters in the book in depth. The results show errors in sentence structure, punctuation, and incorrect terminology, which can reduce the quality of the information. The benefit of this research is to provide recommendations for writers and publishers to improve the encyclopedia so that it becomes more informative and easier to understand, as well as to enhance the quality of scholarly works in the field of historiography.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

Financial Literacy is a crucial aspect in supporting the success of a business for young entrepreneurs, especially in preparing financial reports. Financial literacy encompasses knowledge of money management, investment, and financial planning, while self-management encompasses skills such as time discipline, emotional control, and decision-making. "Improving Financial Literacy and Self-Management for Young Entrepreneurs of Polytechnic Students" has successfully achieved its primary objective with significant achievements. The general objective was achieved through a 25-30% increase in financial literacy and self-management scores, enabling students to manage their businesses more effectively and sustainably. Specific objectives were also met: workshops provided basic knowledge, mentoring trained practical skills, and the application of the concept of forming an aware community. Positive impacts were seen in reducing business risks and contributing to the polytechnic's entrepreneurial ecosystem. Positive impacts resulting from this program include reducing business risks and contributing to the development of the entrepreneurial ecosystem at the Polytechnic. This program is expected to become a model that can be applied in other educational institutions to support the development of young entrepreneurs in Indonesia.

Community service with the theme of Socialization and Education of Legal Products for MSME and Creative Economy Actors in Temberan Village, Pangkalpinang City, is based on field conditions, where many MSME actors in the region do not have legal legality for the businesses they run and lack basic knowledge regarding product packaging and brand creation that have high marketability. As a result, their businesses are not developing to strengthen the creative economy and enhance the capacity of actors. The model used in this program is a direct dialogue method with the MSME actors. The discussion results showed that of the 26 participants, only 1 MSME actor had received guidance and had an NIB (Business Identification Number), but lacked a halal certificate and patent rights for their product brands. The other 25 participants were briefed for the first time regarding the importance of legal legitimacy for their business. Therefore, it can be concluded that these 25 MSME actors do not have legal legitimacy for their businesses. The team provided assistance to help register their businesses by collaborating with relevant agencies. Regarding product branding, it was found that all participants had not optimized their product branding, as most MSME actors in Temberan Village packaged their products simply without attractive branding, packaging, colors, or packaging materials. Many even used plastic wrapping without a brand. The team intervened intensively by providing further assistance to MSME actors in Temberan Village, utilizing information and communication technology to help determine product brands for those without one and to select packaging materials that follow current trends, shapes, colors, and materials to make the product more attractive and increase branding and consumer interest.

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation.

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.