This study aims to describe the implementation of free acupuncture treatment as a form of community service carried out through collaboration between the Student Executive Board (DEMA) of the Islamic Economics College (STIES) and the Islamic Business Management Study Program in Trayeman Village. This free treatment is held to provide alternative health services to the underprivileged community, while introducing acupuncture as a non-medical treatment therapy that can help overcome various health complaints. The method used in this activity is direct treatment in the field by involving students and lecturers as medical personnel and companions. The results of the implementation of this treatment show an increase in public awareness of alternative medicine, as well as active community participation in the activity. The collaboration between DEMA STIES and the Islamic Business Management Study Program has also been proven to have a positive impact in terms of managing structured and well-coordinated community service activities. This activity is expected to be a model of community service that can be implemented more widely in various regions.

This community service activity aims to provide alternatives to increase family income in strong trader community Lintas ALAP-ALAP Kendal Regency, focusing on diversification of selling products, and product packaging for digital marketing.  Hoping to get maximum results maximum results, this activity is also carried out from the management side through organizational order and management of member management and mentoring for 6 months. mentoring for 6 months. The implementation of community service was carried out on September 27 September 2024, with digital marketing material, product diversification and financial management of MSMEs. financial management of MSMEs. The implementation of community service was carried out in conjunction with the quarterly konitas meetings which are held in rotation at the homes of the members, attended by 32 people. This first session activity was followed up with the assistance of members practicing product diversification material and digital marketing packaging. digital marketing packaging with quite satisfactory results as evidenced by the the creation of processed products that contain added value and modern product packaging. product packaging that is more modern. Participants who take part in community service activities are expected to be able to apply the material provided to be applied in trading activities every day to increase sales. every day to be able to increase sales.

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.
 
 

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.

This research aims to analyze the impact of the merger of Bank Syariah Indonesia (BSI) on employees and customers, using a literature review method that follows PRISMA guidelines. Data were collected from Google Scholar with related keywords, yielding 6,590 results, and 10 relevant articles were selected based on inclusion and exclusion criteria. The research results show that the merger of three state-owned sharia banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah aims to increase competitiveness and efficiency in the national financial system, as well as provide better services to customers. In this merger, employees experience changes in organizational structure and work culture, and welfare, which requires a process of adaptation and adjustment. Meanwhile, the impact for customers of this merger is to offer convenience and comfort in banking services. Overall, this merger has had a positive impact in terms of improving service quality and satisfaction for both BSI employees and customers.