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This community service activity aimed to improve communication competence and customer experience among service actors in a higher education environment. The training was implemented at Gedung Aula KPA Politeknik Negeri Sriwijaya on 19 February 2026 under the theme of excellent service transformation based on integrity to support the institutional commitment toward an Integrity Zone and Corruption-Free Area. The method consisted of preparation, needs identification, interactive presentation, case-based discussion, service communication simulation, and reflective evaluation. The material emphasized service attitude, active listening, empathy, complaint response, and customer experience touchpoints in academic and administrative services. The activity showed that participants were able to identify the importance of consistent communication behavior, emotional control, and service recovery in creating positive experiences for students, lecturers, partners, and public stakeholders. The implication of this activity is the need for continuous service culture reinforcement through standard operating procedures, role-play-based training, and periodic evaluation of user satisfaction in higher education services.

This community service activity aimed to strengthen the readiness of outstanding students of State Polytechnic of Sriwijaya in the Pilmapres 2026 selection through structured mentoring on achievement portfolio, innovative product, and English presentation. The program was designed as a participatory capacity-building activity involving needs identification, portfolio clinic, innovative product mentoring, English communication practice, presentation simulation, and reflective evaluation. The activity was implemented through technical meetings, document review, discussion, presentation practice, and feedback sessions involving students, supervisors, and institutional stakeholders. The results indicate that the mentoring process helped students organize evidence of achievement, sharpen the problem-solution logic of their innovative products, improve presentation confidence, and understand the assessment orientation of Pilmapres. Documentation of the activity shows the stages of preparation, selection, product presentation, and award ceremony. The program implies that continuous institutional mentoring is essential to build an ecosystem of student achievement, innovation, and English communication competence in vocational higher education.Keywords: Pilmapres; outstanding student; portfolio; innovative product; English presentation

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

The socialization of Sultan Muda Sumsel Super Apps for OPD administrators was conducted to improve the capacity of administrators in managing website-based application content, data, and service information. The activity responded to the need for coordinated digital governance in supporting the 100,000 Sultan Muda program and the development of young entrepreneurship services in South Sumatra. The method consisted of need identification, material preparation, socialization, direct practice, and evaluation through discussion and technical assistance. The results show that the activity strengthened administrators’ understanding of application objectives, content management procedures, data accuracy, and follow-up mechanisms for digital publication. Documentation of the activity also reflects active mentoring, practical simulation, and coordination among stakeholders. The implication of this activity is the importance of continuous capacity building for OPD administrators to ensure that public digital service platforms are informative, updated, and aligned with institutional objectives.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This study investigates the practice of the accounting profession with the aim of identifying the key threats and challenges that hinder its development in Nigeria. To achieve this objective, three hypotheses were formulated and tested using the chi-square statistical technique to examine the relationship between identified challenges and the development of accounting practice in the country. The study drew on the perceptions of key stakeholders in the accounting field, namely academic accountants, professional accountants, and accounting regulators. Primary data were collected and analyzed, and the results revealed that the accounting profession is confronted with significant challenges that negatively influence its growth and development. The study concludes that these constraints may pose serious risks to the future advancement of the profession in Nigeria. It therefore recommends that academic and professional accountants should remain committed and proactive in advancing accounting knowledge and practice, while regulatory bodies should ensure objectivity, transparency, and fairness in the formulation and enforcement of accounting standards and regulations

The urgency of this research stems from the knowledge gap regarding contextual factors contributing to the underuse of learning media in rural elementary schools, which has not been adequately addressed in previous research, which has tended to focus on urban contexts. This study aims to examine teachers' perceptions at Sugayang Public Elementary School regarding the underuse of learning media in the learning process, as well as the factors that contribute to it. The method used was a descriptive qualitative method, utilizing in-depth interviews as a data collection technique. The data were then analyzed using data reduction, data display, and conclusion drawing techniques according to Miles and Huberman. The results showed that teachers experienced difficulties in using technology, difficulties in creating learning media, and the perception that using media was time-consuming. This reveals an important pattern that the underuse of learning media is a systematic problem rooted in the TPACK gap that is not supported by practical time management solutions. These findings imply that changes in learning practices will not occur simply through the provision of generic technology tools or training; rather, bottom-up and contextual solutions are needed. The novelty of this research lies in the in-depth qualitative approach applied to the under-researched context of rural elementary schools, which has not been studied before. This research contributes through recommendations for the implementation of a peer-mentoring program and the development of a ready-to-use digital learning media bank, thus offering valuable insights for future research with relevant stakeholders.

The implementation of agricultural productivity improvement policies is an important effort to increase agricultural production and improve farmers' welfare. Policy implementation is influenced not only by program design and resource availability but also by the interests of actors involved in the implementation process. This study aims to analyze actor interests in the implementation of agricultural productivity improvement policies in Rantau Indah Village, Tanjung Jabung Timur Regency. This research employed a qualitative descriptive approach. Data were collected through interviews, observations, and documentation involving representatives of the Food Crops and Horticulture Office, Agricultural Extension Workers, village government officials, farmer group leaders, and community leaders. The findings indicate that each actor has different interests in policy implementation, reflecting their respective institutional roles, responsibilities, and expectations. These differences influence program planning, coordination, decision-making, and policy execution. Nevertheless, effective communication, collaboration, and coordination among stakeholders contribute positively to minimizing conflicts of interest and supporting policy implementation. The active involvement of farmer groups and agricultural extension workers also strengthens the dissemination of agricultural innovations and encourages community participation in improving productivity. The study concludes that actor interests constitute an important factor influencing the implementation of agricultural productivity improvement policies in Rantau Indah Village. Therefore, strengthening stakeholder collaboration, improving institutional coordination, and ensuring transparent communication are essential to achieving sustainable agricultural development and enhancing farmers' welfare.

The growth of the nickel mining industry in Indonesia, particularly in Southeast Sulawesi Province, has made this sector one of the main contributors to the Regional Gross Domestic Product (RGDP). However, the development of supporting infrastructure—especially mining haulage roads—still faces various risks that could potentially cause project delays and disrupt operational efficiency. Therefore, a systematic risk identification process is necessary to ensure that project implementation proceeds in accordance with established time, cost, and quality targets. This study aims to identify and assess risks in mining infrastructure development projects using a stakeholder-based approach. This approach is employed to gain an understanding of the risks that arise from the perspectives of the parties involved in the project. The results of this study describe the dominant risks that could potentially occur in nickel mining projects, namely opposition from the local community surrounding the project, conflicts with community organizations, denial of access to project roads, and disruption of project security due to inadequate security measures by authorities. It is hoped that these dominant risks can serve as a basis for developing effective risk mitigation strategies to support the successful and sustainable development of mining infrastructure.

Bankruptcy can no longer be understood solely as a mechanism for liquidating assets to meet debtor obligations, but has evolved into a restructuring instrument that directly impacts corporate governance and stakeholder protection. This study aims to analyze how bankruptcy functions as a corporate restructuring mechanism, how this process influences the redistribution of power in corporate governance, and the extent to which the bankruptcy legal system provides balanced protection for various stakeholders. The research method used is normative legal research with a statutory, conceptual, and limited comparative approach. The analysis is conducted on the provisions of Law Number 37 of 2004 concerning Bankruptcy and PKPU (Investment Suspension) and regulations related to corporate governance, combined with theoretical studies on fiduciary duty, stakeholder theory, and the corporate rescue paradigm. The results illustrate that bankruptcy functions as a governance restructuring mechanism that transfers control from the board of directors to the curator and creditor forum, thereby creating a redistribution of power within the company. The dominant creditor primacy orientation has the potential to create an imbalance in protection for non-creditor stakeholders, including workers and other economically impacted parties. These conditions indicate the need for normative reconstruction, including redefining fiduciary obligations during the insolvency phase, strengthening stakeholder protection, and harmonizing corporate governance principles with the insolvency law regime. This research is expected to contribute academically to the development of a bankruptcy model that is not solely focused on debt resolution but also considers aspects of business sustainability and substantive justice in modern corporate governance.

The role of citizenship education is fundamental in internalizing the values of nationalism and ethics within a society. This research is motivated by the increasing challenges of globalization and moral degradation that threaten the national identity of the younger generation. The primary objective of this study is to analyze the strategic role of citizenship education in shaping and strengthening national character within the Indonesian context. The research employs a qualitative descriptive method, utilizing literature reviews and thematic analysis of educational policies and social phenomena. The findings indicate that citizenship education serves as a vital instrument not only for transferring political knowledge but also for fostering civic disposition, including integrity, tolerance, and social responsibility. Furthermore, the integration of local wisdom within the curriculum significantly enhances the effectiveness of character building. The implications of this study suggest that a revitalized citizenship education curriculum, which adapts to digital era challenges, is essential for maintaining social cohesion. Stakeholders in the education sector must prioritize interactive and participatory pedagogical approaches to ensure that national character values are not merely memorized but practiced in daily life, thereby ensuring the long-term sustainability of the nation's democratic values.

Gorontalo Province possesses significant mineral resource potential, particularly gold, silver, and copper, positioning the mining sector as a key driver of regional economic growth. However, a shortage of skilled local labor and the scarcity of vocational educational institutions in the mining field severely hamper human resource development in this sector. This study aims to design a Mining Polytechnic Campus in Gorontalo by applying sustainable architecture principles, encompassing energy efficiency, environmentally friendly materials, sound wastewater management, and user comfort. The research approach involves literature studies, field observations, interviews with relevant stakeholders, and quantitative data analysis regarding resource potential, the number of senior high school students, and educational space requirements. The design results emphasize site arrangement, building mass configuration, utility systems, and interior and exterior spaces that support academic, social, and community activities. The application of sustainable architecture principles is expected to create a campus that not only meets the needs of mining vocational education but also contributes to environmental conservation and sustainable regional development.

This study examines land-use transformation in Hamadi Rawa I, Jayapura City, focusing on the shift from water catchment to built-up land during 2015–2025. The research employs a mixed-methods approach, combining analysis of Google Earth imagery with interviews with community, government, and academic stakeholders. Findings show the catchment area shrank by 48% (from 17% to 8% of the total area), decreasing from 21.36 ha to 11.20 ha. The built-up area increased by 28.1%, from 70.78 ha to 90.67 ha, with residential development driving most of this growth (51.1%). Three spatial transformation patterns emerged: ecological fragmentation, linear service sector development, and concentric settlement patterns. Idle land was also identified as a phenomenon that damages ecological functions without providing a productive benefit. The conversion was driven by physical-natural factors (basin topography), economic factors (market proximity), socio-demographic factors (urbanization), and especially institutional factors. Customary land transactions outside state control created a governance dilemma between humanity and public order. The study recommends a proactive-collaborative approach with three key instruments: (1) Zero-Reclamation with Adaptive Permitting for stilt structures; (2) fiscal intervention using Idle Land Tax and Payment for Ecosystem Services; and (3) a Participatory Spatial Control Task Force integrating government and customary authorities (Ondoafi).

The rise of social media has created a digital public sphere that enables users to express their opinions on social and political issues openly and in real-time. One of the most discussed topics on social media platform X is the trending hashtag #IndonesiaGelap, which reflects public concern and criticism regarding various governmental and societal conditions. This study aims to conduct sentiment analysis on tweets containing the hashtag to determine the overall sentiment trend among users. The method employed in this research is the Naive Bayes classification algorithm, known for its simplicity and effectiveness in text classification. To enhance the model’s performance, Particle Swarm Optimization (PSO) is applied to optimize feature selection and parameter tuning. The dataset consists of public tweets collected via the Twitter API, followed by preprocessing, feature extraction using TF-IDF, and sentiment classification into three categories: positive, negative, and neutral. The results indicate that the integration of PSO significantly improves the classification accuracy of the Naive Bayes model compared to the baseline. The majority of tweets related to #IndonesiaGelap exhibit a negative sentiment, indicating widespread public dissatisfaction and criticism. This research is expected to contribute to a better understanding of public perception and serve as valuable input for stakeholders in addressing social issues in the digital age.

A feasibility study is a critical stage in the planning of hospital establishment to ensure investment viability, particularly from a financial perspective. This community service program aims to provide reinforcement in the preparation of a feasibility study for the establishment of a Regional Public Hospital (RSUD) in Barukan Village, Tengaran District, Semarang Regency, through financial feasibility analysis conducted by financial experts. The implementation method was carried out through partner needs identification, delivery of financial analysis materials, interactive discussions, and assistance in developing financial models encompassing cash flow projections, discounted payback period (DPP), net present value (NPV), internal rate of return (IRR), and sensitivity analysis, all of which yielded feasible and acceptable results. The outcomes of the activity demonstrated an improvement in partners' understanding of financial feasibility analysis as well as their ability to interpret investment assessment criteria. In addition, the activity yielded an early-stage draft encompassing the financial feasibility aspects, which is intended to guide stakeholders in making informed decisions related to the founding of the Semarang Regency Regional Public Hospital. This activity contributes to strengthening the planning of healthcare facility investment in an effective and sustainable manner.

The rapid development of financial technology (fintech) in the digital era presents both opportunities and challenges for the Islamic economic system. This study aims to analyze the concept of Islamic fintech, its role in digital economic transformation, and its legal review from the perspective of Islamic economic law (fiqh muamalah). Using a qualitative method with a normative juridical approach, this research examines various fintech models operating on sharia principles—including Islamic peer-to-peer (P2P) lending, digital Islamic crowdfunding, sharia payment gateways, and Islamic robo-advisory—and reviews their compliance with the principles of prohibition of riba (usury), gharar (excessive uncertainty), maysir (gambling), and the requirement of maslahah (public benefit). The results indicate that: (1) Islamic fintech represents a legitimate financial innovation insofar as it adheres to the principles of sharia; (2) the National Sharia Council–Indonesian Ulema Council (DSN-MUI) fatwas, particularly No. 117/DSN-MUI/II/2018 on Information Technology-Based Financing Services, provide a regulatory framework but require continuous updating to keep pace with technological developments; (3) Islamic fintech contributes significantly to financial inclusion, particularly for unbanked communities in Indonesia; and (4) challenges related to sharia compliance, data governance, and regulatory harmonization remain critical issues requiring the joint attention of regulators, sharia scholars, and technology practitioners. This study contributes to the development of Islamic economic law theory in the context of digital transformation and provides practical recommendations for Islamic fintech stakeholders.

This study aims to analyze the implementation of e-government at the Jambi Province Cooperatives and SMEs Office and identify the factors influencing its implementation based on George Edward III’s policy implementation theory. The research employed a qualitative approach with a descriptive design. Data were collected through interviews, observations, and documentation involving office personnel and community service users as informants. The findings indicate that the implementation of e-government has not yet been optimal in supporting the delivery of digital-based public services. Several factors contribute to this condition, including ineffective communication and dissemination of information to the public, limited human resources with adequate technological competencies, implementers’ attitudes that are not fully adaptive to technological changes, and a bureaucratic structure that has not supported comprehensive system integration. These challenges affect the efficiency, accessibility, and quality of public services provided by the agency. Furthermore, the study highlights the importance of strengthening coordination among stakeholders and improving institutional readiness in implementing digital governance. The study concludes that efforts to improve human resource capacity, enhance public outreach, and develop an integrated information system are essential to optimize e-government implementation and improve the quality, effectiveness, and responsiveness of public services in the digital era.

Flooding is one of the most common hydrometeorological disasters that significantly affects community life and governmental administration. Post-disaster management requires the involvement of multiple stakeholders through a collaborative approach to accelerate rehabilitation and reconstruction efforts. This study aims to analyze the humanitarian mission carried out by cadets of the Institute of Public Administration (IPDN) in post-flood management in Aceh Tamiang Regency using the Collaborative Governance framework developed by Ansell and Gash (2008). The study employs a qualitative approach with a case study method. Data were collected through document analysis, including activity reports, photographic documentation, official publications from the Ministry of Home Affairs, IPDN, local governments, and other supporting documents. Data analysis was conducted through coding, categorizing, and thematizing processes, which were subsequently interpreted based on the dimensions of Collaborative Governance. The findings indicate that the involvement of IPDN cadets represents an effective practice of collaborative governance. In the starting conditions dimension, collaboration was driven by the urgent need for rehabilitation and the limited resources available to the local government. The facilitative leadership dimension was reflected in the roles of the Ministry of Home Affairs, local governments, and the Regional Disaster Management Agency (BPBD) in facilitating coordination among stakeholders. Furthermore, institutional design was manifested through clear task allocation and coordination mechanisms, while the collaborative process was characterized by dialogue, trust, commitment, and shared understanding in supporting post-disaster recovery.

This study aims to explore the use of English speaking skills by airline operational staff at Indonesia Air Asia at Juanda International Airport, Surabaya. English plays a crucial role in aviation operations, particularly in ensuring effective communication, maintaining service quality, and supporting operational safety in interactions with international passengers, flight crews, and airport stakeholders. This research employed a descriptive qualitative approach to gain an in-depth understanding of how English is used in real operational contexts and how staff perceive its importance in their daily responsibilities. The data were collected from ten airline operational staff members through semi-structured interviews, direct observations, and document analysis. The data were analyzed thematically following the qualitative data analysis model proposed by Matthew B. Miles, A. Michael Huberman, and Johnny Saldaña. The findings indicate that speaking skills are the most frequently used English skills in daily airline operations, especially when handling passenger inquiries, boarding procedures, and operational coordination. However, several challenges were identified, including difficulties in understanding diverse accents, limited aviation-related vocabulary, grammatical inaccuracies, and a lack of confidence in spontaneous communication. The study concludes that continuous and context-based English training programs are necessary to support airline operational staff in improving their communicative competence, particularly speaking skills relevant to aviation operations and international service standards.

Although Indonesia has integrated SDG 6 goals into national development planning, access to safe drinking water and sanitation remains a challenge in rural areas, particularly due to suboptimal policy implementation at the local level. The PAMSIMAS program is a government policy designed to improve access to clean water and sanitation services thru a community empowerment approach. This research aims to analyze the implementation of the PAMSIMAS program policy in supporting the achievement of SDG 6 in Mentaras Village, Dukun District, Gresik Regency. The research approach is descriptive qualitative with data collection thru observation, interviews, and documentation. The analysis was conducted using George C. Edwards III's policy implementation model, which includes communication, resources, executor disposition, and bureaucratic structure. The research results show that the program implementation has achieved significant progress, marked by an increase in the number of households accessing clean water, affordable service costs, and community-based management thru BP-SPAMS and BUMDes that reflect the principle of accountability. However, the implementation of the program still faces challenges such as limited service coverage, an imbalance in the facilitator-to-beneficiary ratio, and coordination obstacles among implementing stakeholders. Therefore, strengthening the dimensions of communication, resources, and institutional coordination is necessary to enhance the effectiveness of program implementation and support the achievement of SDG 6 targets by 2030.