Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

This research seeks to explore the significance and impact of fiqh muamalah as the foundation of Islamic business ethics in addressing the challenges of the modern economy. In the dynamic world of business, principles such as honesty, justice, and social responsibility are essential for building an ethical and sustainable economic system. The research method used is a literature review with a descriptive approach, analyzing both classical and contemporary sources related to fiqh muamalah. This study highlights how Islamic values can be applied in the context of digital economics, e-commerce, fintech, and corporate social responsibility. The findings indicate that fiqh muamalah remains relevant and can serve as an ethical foundation for modern business practices. Sharia principles offer moral guidance for entrepreneurs in balancing material and spiritual aspects. Keywords : fiqh muamalah, islamic business ethics, modern economics

The rapid development of information and communication technology demands the education sector to strengthen digital literacy, particularly in mastering computer networks. Observations at SMK Taruna Bakti Baturraden revealed that 10th-grade students face difficulties in understanding basic network concepts such as topology, hardware, IP addresses, and the use of Cisco Packet Tracer. This study aims to measure the effectiveness of interactive teaching methods in improving students' understanding. The activities were carried out through stages including observation, module preparation, delivery of interactive materials, and evaluation. The learning process involved participatory presentations, discussions, and hands-on simulations. Evaluation was conducted using quizzes and student reflections. The results showed a significant increase in students' understanding of networking concepts and enthusiasm in learning network technologies. Furthermore, the activity enhanced students' digital literacy through a practical approach and the use of simulation applications. These findings indicate that interactive teaching methods are effective in improving computer network comprehension and can serve as a replicable digital literacy-based learning model in other vocational schools.

This study aims to determine the effect of work-life balance and work discipline on the loyalty of elementary school teachers in Samarinda City District. To achieve this goal, this study uses a quantitative approach involving 93 responded as a samples. Data collection techniques are carried out through observation, as well as distributing questionnaires to teachers. The data collected were analyzed using descriptive statistics. The results of the studies indicate that work-life balance and work discipline have a positive influence on the loyalty of elementary school teachers in Samarinda City District.

The reproductive organs are a highly sensitive area that requires careful hygiene and care, especially among adolescent girls who are susceptible to reproductive health issues such as vaginal discharge. One key preventative measure is consistent personal hygiene practices, particularly in maintaining vaginal hygiene. This practice is crucial to ensuring the area remains healthy, balanced, and free from infectious agents that can cause abnormal vaginal discharge or other health issues if left untreated or neglected. The primary objective of this community service initiative was to raise awareness and understanding of the importance of maintaining reproductive organ hygiene and health among adolescent girls. This activity was implemented and executed in two main phases. The first phase included an educational session delivered by fourth-semester nursing students, focusing on the importance of personal hygiene and reproductive health for adolescent girls. The second phase included an open discussion forum where participants were encouraged to ask questions, share experiences, and clarify their understanding of the material presented. The results showed a positive response from the participants. Most of them demonstrated increased awareness and understanding of reproductive hygiene and expressed their intention to consistently integrate proper care practices into their daily routines. This suggests that educational interventions, particularly those involving interactive communication, are effective in increasing knowledge and fostering health-conscious behaviors among adolescents. In conclusion, this program successfully contributed to improving participants' knowledge and attitudes in maintaining reproductive health, which is important for their overall well-being and long-term disease prevention efforts.

Rendahnya pembiasaan perilaku hidup bersih dan sehat (PHBS) pada anak usia 5-6 tahun menjadi salah satu masalah utama di PAUD, termasuk di TK Baiturrahman Kabupaten Gowa. Observasi menunjukkan perilaku kurang baik seperti membuang sampah sembarangan dan rendahnya kesadaran mencuci tangan, meskipun kampanye kesehatan telah dilakukan. Penelitian ini bertujuan untuk mengetahui pengaruh pembelajaran menjaga kebersihan lingkungan terhadap PHBS anak usia 5-6 tahun. Penelitian ini menggunakan desain eksperimen non-ekuivalen group test dengan pendekatan kuantitatif, melibatkan kelompok eksperimen yang diberikan intervensi pembelajaran kebersihan lingkungan dan kelompok kontrol. Teknik purposive sampling digunakan dengan jumlah sampel 10 anak, dibagi menjadi dua kelompok: 5 anak eksperimen dan 5 anak kontrol. Data dikumpulkan melalui observasi langsung dan dokumentasi. Uji Paired Sample t-Test digunakan untuk analisis data. Hasil menunjukkan rata-rata pre-test kelompok eksperimen 32.7 dan post-test turun menjadi 8.4, mencerminkan peningkatan kebersihan. Kelompok kontrol memiliki pre-test 33.6 dan post-test 8.4, dengan sedikit perubahan. Uji t independen menunjukkan perbedaan signifikan (pre-test: t = 10.52, p = 4.09 × 10??; post-test: t = 10.90, p = 2.32 × 10??). Hasil ini menunjukkan pembelajaran kebersihan yang terstruktur efektif meningkatkan PHBS anak. Keterlibatan orang tua, guru, dan teman sebaya direkomendasikan untuk mendukung kebiasaan PHBS.

This research aims to find out strategies that can be applied in authentic assessment as a measure of success and as a learning evaluation material to further develop according to the times. The method used in this research is to use a qualitative method with a literature study approach or library research. In digging up information through literature studies, researchers pay attention to the credibility of journals that are tailored to the title in this study. Meanwhile, the analysis technique used is content analysis technique. The results of this study indicate that one of the learning evaluation models relevant to education is the authentic assessment model. Authentic assessment aims to measure the ability of students as a whole, both cognitive (knowledge), affective (attitude), and psychomotor (skills) aspects. The context of applying authentic assessment involves the real world in the form of project tasks. This is done to prepare learners to face real-world situations. In its application, there are certainly factors that influence it. Some of the inhibiting factors in the application of authentic assessment include lack of time, the number of students exceeding the limit, and the lack of teacher understanding of authentic assessment.

The Sukun, Lowokwaru, and Karangbesuki areas of Malang City are known for their supply of construction workers, the most significant proportion being carpenters. However, the transformation of modern construction materials, such as light steel, aluminum, and WPC, is gradually replacing the role of wood in structural work. This has reduced the scope of work for pre-construction carpenters, so a solution is needed to maintain the sustainability of their profession through post-construction work. This community service program is designed in response to this challenge through training in making smart furniture: functional, compact, and modern furniture relevant to the limited space needs of student boarding/rental housing around the State University of Malang campus. The activity methods include concept counseling, introduction to technical design (DED), and direct manufacturing practice in two partner workshops, namely the Revan Furniture and Indah Meubel wood workshops, each making smart furniture using different material variants (solid wood, Dutch teak, multiplex, and HPL finishing). The main work is a folding table and chair unit with dimensions of 120x100x90 cm that can be easily folded for minimalist housing needs. Evaluation of the training and outreach results showed a 45% increase in understanding of working drawings, a 20% increase in jointing skills, and a 20% increase in OSH awareness. This product meets three key criteria for engineered furniture: functionality, ease of use, visual appeal, and comfort. In conclusion, this training enhanced the carpenters' technical capacity and opened up new economic opportunities in the adaptive furniture sector..ABSTRAKWilayah Sukun, Lowokwaru, dan Karangbesuki di Kota Malang dikenal sebagai penyedia pekerja konstruksi, proporsi terbanyak adalah tukang kayu. Namun, transformasi material konstruksi modern seperti penggunaan baja ringan, aluminium, dan WPC, secara bertahap menggantikan peran kayu dalam pekerjaan struktur. Hal ini berdampak pada berkurangnya ruang lingkup kerja tukang kayu pra-konstruksi, sehingga diperlukan solusi untuk mempertahankan keberlangsungan profesi mereka melalui pekerjaan pasca-konstruksi. Program pengabdian ini dirancang sebagai respon atas tantangan tersebut melalui pelatihan pembuatan smart furniture: furnitur fungsional, ringkas, dan modern yang relevan dengan kebutuhan ruang terbatas pada hunian kost/kontrak mahasiswa di sekitar kampus Universitas Negeri Malang. Metode kegiatan meliputi penyuluhan konsep, pengenalan desain teknis (DED), hingga praktik pembuatan langsung di dua bengkel mitra, yaitu bengkel kayu Revan Furnitur dan Indah Meubel, pembuatan smart furniture masing-masing menggunakan varian material berbeda (solid wood, jati belanda, multiplek, dan finishing HPL). Karya utama berupa unit meja-kursi lipat berdimensi 120×100×90 cm yang dapat dilipat secara mudah untuk kebutuhan hunian minimalis. Evaluasi hasil pelatihan dan penyuluhan menunjukkan peningkatan pemahaman gambar kerja sebesar 45%, keterampilan kerja sambungan sebesar 20%, dan kesadaran K3 naik sebesar 20%. Produk ini memenuhi tiga dari empat kriteria utama furnitur teknik: fungsionalitas, kemudahan penggunaan, daya tarik visual, dan kekurangan adalah kenyamanan. Kesimpulannya, pelatihan ini meningkatkan kapasitas teknis tukang kayu, dan  membuka peluang ekonomi baru dalam sektor furnitur adaptif.

This study aims to examine the application of the Hungarian method in solving assignment problems based on linear programming, particularly in optimizing work time allocation. Through a literature review of 15 research articles, it was found that the Hungarian method consistently proves effective in improving work efficiency, reducing time waste, and optimally matching resources with appropriate tasks. These studies reported reductions in work time ranging from 3 to 663 minutes after applying the method, depending on the complexity and context of each case. Additionally, integrating the Hungarian method with software tools such as POM-QM and LINGO further accelerates the optimization process. The findings indicate that the Hungarian method is a practical, flexible, and relevant mathematical approach across various sectors, supporting operational decision-making in an objective and efficient manner.