Community Service Activities are a real form of students' social concern for the surrounding environment. Five students of the Management Study Program at Borneo Tarakan University carried out community service in collaboration with local MSME actors through an activity entitled "Sharing Chocolate Bread as a Form of Social Concern". This activity was held on Sunday, May 4, 2025 at 11.00–12.00 WITA at the Hidayah Nurul Yaqin Orphanage, Jl. Sesanip, Karang Anyar, Tarakan, North Kalimantan. The activities included welcoming, praying together, introductions, distributing chocolate bread produced by MSMEs, and documentation. The children of the orphanage welcomed enthusiastically, a warm and pleasant atmosphere was created, and positive interactions were established between students, MSMEs, and the children of the orphanage. This activity brought happiness to the children, became a means of social learning for students, and promoted products for MSMEs. This collaboration shows that synergy between academics and business actors can provide sustainable social contributions.

Money laundering is a financial crime that undermines economic stability and ethical standards, particularly when viewed through the lens of Islamic economics. This study aims to analyze money laundering from both ethical and regulatory perspectives, focusing on how Islamic values can complement positive law in combating financial crimes. Using a qualitative normative approach, the research relies on interpretative analysis of legal documents, Islamic economic principles, and scholarly articles. The findings reveal that the conventional legal system, while imposing strict penalties through laws such as Indonesia’s Law No. 8 of 2010, often lacks moral foundations, making enforcement less effective. Islamic economics offers a holistic alternative, emphasizing core values such as honesty (shiddiq), justice (‘adl), and accountability (amanah) in financial transactions. These principles not only prohibit illicit enrichment but also promote a transparent and fair economic system. Furthermore, the Islamic concepts of ta’zir and hisbah provide ethical sanctions that can support existing regulations. This integration of legal and spiritual frameworks presents a viable strategy for fostering a morally sound and legally robust financial system, aligned with the Islamic objective of maslahah (public welfare). Keywords : Money Laundering, Ethics,Islam, Regulasi

This activity is a workshop that aims to provide insight and skills to the guardians of Kasih Bunda Kindergarten students regarding parenting strategies related to financial management and the importance of children's mental health. This activity discusses how to teach the value of money and financial management to children with educational and fun methods. The workshop was also accompanied by an interactive question and answer session, distribution of Supplementary Food (PMT) for children, and a group photo session as a symbol of togetherness. This activity has a positive impact in the form of increasing parents' knowledge about children's financial management, strengthening the relationship between guardians and schools, and supporting children's physical and mental growth and development.This study aims to determine the effect of price and product quality on purchase intention of Toyota Agya cars in Tuban City.

This study aims to explore the influence of digital media on language variation among college students. Using qualitative methods and a literature review design, this study analyzes how digital media, such as social media, online communication platforms, and instant messaging applications, influence language use among college students. The results show that digital media triggers the emergence of language variation that includes digital slang, changes in grammar and spelling, and the transfer of foreign culture and vocabulary. Although digital media provides a space for students to express themselves creatively, there are concerns about the negative impact on formal language proficiency. Therefore, this study emphasizes the importance of collaborative efforts from educational institutions and students to maintain a balance between linguistic creativity and the preservation of formal language.

Background: Children are vulnerable to air pollution, especially in their early life and so far there are no personal hygiene promotion strategies specifically aimed at addressing health threats or vulnerabilities in children in industrial areas. Therefore, the study aimed to determine teachers' views on air pollution and personal hygiene promotion strategies for children's health. Methods: This study used a quantitative method conducted with structured interviews. Respondents in this study were kindergarten teachers who taught in Ngaliyan District, totaling 95 teachers. The data analysis technique used was theme analysis technique. Results: Based on the interview results, teachers' views on air pollution are categorized as good. Respondents can mention sources of information about air pollution, causes of air pollution, the effect of air pollution on children's health, and diseases that arise due to air pollution. Teachers' views regarding personal hygiene promotion strategies are not good, especially in protecting children's health from air pollution. Conclusion: Teachers' views on air pollution are good but in personal hygiene promotion strategies, especially related to protecting children's health from exposure and the impact of air pollution, counseling, seminars, workshops, or similar activities are still rare. This study is expected to contribute to early childhood education, especially related to children's health.

This study aimed to build structural modeling of teacherpreneurship spirit determinants in prospective teacher students and analyze the influence of self-efficacy and family support on the teacherpreneurship spirit of economic education students through student involvement in Lantip. This study uses the IEO Astin Model theory proposed by A.W. Astin (1984). This study used a quantitative approach with a causality design based on structural modeling and testing of variable relationships. The research methods used are descriptive statistical analysis and Partial Least Square-Structural Equation Modeling analysis. The results of this study indicate that self-efficacy and family support have a positive and significant effect on student involvement in teaching practice. Self-efficacy, family support, and student involvement in teaching practice positively and significantly affect teacherpreneurship. Self-efficacy has a positive and significant effect on the spirit of teacherpreneurship through student involvement in teaching practice, and family support has a positive and insignificant effect on the spirit of teacherpreneurship through student involvement in teaching instruction. The suggestion is for pre-teacher students to be more active in increasing their insight to improve the spirit of teacherpreneurship and become professional teachers.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, inefficient inventory management remains a significant challenge in operational effectiveness. This study aims to analyze raw material inventory control at Kebab & Burger Foursist MSME in Tarakan City using the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. A descriptive quantitative approach was employed, utilizing annual sales data, ordering costs, and storage costs of main raw materials. The results indicate that the implementation of EOQ and ROP effectively determines the optimal purchase quantity and reorder timing, thereby minimizing total inventory costs and reducing the risk of stockouts or overstocking. The use of POM-QM for Windows software enhances the accuracy of the analysis. The implications of this study offer practical solutions for MSME actors in managing raw material procurement more efficiently and systematically.

Generally, students stated that the concepts in physics, especially on the material of distance, speed, and acceleration, are difficult to understand. This causes low student motivation and learning outcomes. In order to increase student motivation, understanding of concepts, and learning outcomes, it is necessary to use visual media so that learning is active and enjoyable. The use of visual media, one of which is education game-based learning media, is very helpful for students in understanding physics concepts, especially on the material of distance, speed, and acceleration. The purpose of this study was to determine the study of the use of visual media based on education games that can improve students' understanding of the material of distance, speed, and acceleration. This research method uses the library research method. The form of research uses literature studies with qualitative data acquisition. To obtain data using two databases, namely Google Scholar and Sinta, with document analysis first carried out to identify relevant literature studies. Based on the results of the preliminary study conducted, it was obtained that the use of visual media based on education games is good and flexible. With the use of visual media based on education games, students find it easier to understand the material of distance, speed, and acceleration. In addition, it makes it easier for teachers to carry out learning activities. Learning is more interesting, students are more motivated so that students' understanding, abilities, and learning outcomes increase.

This study aims to determine the level of futsal shooting skills and dominant physical conditions of extracurricular participants at State Middle School 1 Batu Sopang, Paser Regency, East Kalimantan. The method used is descriptive quantitative with a futsal shooting skills measurement test and a dominant physical condition test of futsal extracurricular participants at State Middle School 1 Batu Sopang, Paser Regency, East Kalimantan. The results of the study showed that most participants had a shooting skill level in the enough category, which was 10 people (80%), and a good category of 2 people (20%). The results of the overall physical condition test were in the enough category (with a conversion value of 6). The conclusion of the results of the study of the level of futsal shooting skills and dominant physical conditions of extracurricular participants at Middle School Negeri 1 Batu Sopang, Paser Regency, East Kalimantan, the average shooting skill level was enough and the results of the physical condition test were in the enough category.