This study aims to examine the challenges and strategies of Management Study Program students at the State Islamic University of North Sumatra (UINSU) in understanding online lecture materials. The method used is descriptive qualitative with data collection techniques in the form of closed questionnaires distributed to 25 respondents of fourth semester students. The results showed that although there were still technical problems such as unstable internet connections, the majority of students were able to adapt to the online learning system. The most dominant learning strategies used are active and independent strategies, such as reading, taking notes, repeating material, watching learning videos, and managing study time. In addition, group discussions through media such as WhatsApp and Telegram also help clarify understanding of the material. Students also rely on learning materials provided by lecturers through digital platforms (PDF, video, and LMS) as the main source of independent learning. This study concludes that students' success in understanding online lecture materials is strongly influenced by a combination of active learning strategies, group collaboration, and material support provided by lecturers. Therefore, continuous collaboration between students, lecturers, and institutions is needed to create a more effective and inclusive online learning system.

This research examines the breadth of Indonesia's banking sector and financial service providers, focusing on their contributions to national economic development. The research methodology employed involves comprehensive literature review through examination of pertinent academic and industry sources related to Indonesia's traditional banking sector. The findings reveal that Indonesia's financial banking framework comprises two primary segments: traditional commercial banks and Shariah-compliant banking institutions, distinguished by their core operating philosophies, profit-sharing mechanisms, and regulatory oversight structures. Shariah-based banking has demonstrated remarkable expansion, achieving approximately 15% annual asset growth rates, indicating growing consumer confidence and market acceptance. Indonesia's financial service landscape encompasses two distinct categories: Banking Financial Service Providers (LKB) and Non-Banking Financial Service Providers (LKBB), where each category fulfills essential functions in facilitating financial intermediation processes. The digital revolution has fundamentally transformed financial service delivery models, promoting greater financial inclusion and accessibility across diverse population segments. The research findings indicate that effective collaboration among different categories of financial institutions is crucial for maintaining overall financial system stability while fostering sustainable national economic expansion.

An abstranct is a brief summary of a research article, thesis, review, conference proceeding or any-depth Economic resilience is one of the fundamental aspects of sustainable development that targets the community's ability to maintain and improve its standard of living independently. Based on Law No. 20 of 2008, MSMEs have a major role in labor absorption and contribution to national GDP. MSMEs also act as a means of community empowerment, alleviating poverty, and creating economic equity. the development of traditional herbal products based on red ginger is a promising opportunity. One of the innovations developed is red ginger powder, which not only has health benefits but also high economic value. The method used in this community service activity is through participatory and collaborative methods. The utilization of red ginger as the main ingredient of herbal products has had a significant impact in strengthening the economic resilience of the community. Through the empowerment of MSMEs and the development of red ginger powder products, new business opportunities, increased income, and awareness of healthy consumption in the community were created.

The mentoring program for Posbindu Dahlia Indah Petuakan Selatan MSMEs aimed to enhance business competitiveness through digital marketing strategies and human resource management strengthening. The challenges faced by this MSME included suboptimal use of digital platforms, unattractive packaging, and ineffective human resource management. The community engagement activity was conducted over three months using a participatory approach involving direct training, consultations, and periodic evaluations. The results showed significant improvements in the activation and optimization of e-commerce accounts, packaging quality enhancement, and a more structured division of tasks. Increased HR competencies contributed to higher production capacity and operational efficiency. This activity concluded that the synergy between digital marketing and HR management strengthening successfully improved product visibility and the competitiveness of MSMEs in the digital marketplace.

Posbindu Dahlia Indah is a community-based business that develops healthy food products from natural ingredients. Products such as Kunyit Asem, Kunyit Tawar, Asem Gula, Ginger Powder, and Vegetable chips are produced with an environmentally friendly approach and without preservatives. However, Posbindu faces challenges in marketing and branding, with an unoptimized e-commerce account, limited digital marketing, and less attractive product packaging. The purpose of this service is to identify and overcome marketing problems through an integrated approach between traditional, digital, and community-based marketing. The methods used are traditional and digital marketing training, as well as the development of customer loyalty programs and partnerships with healthy food stalls and shops. The results showed that through strengthening digital marketing, social media, and community partnerships, Posbindu's products were more widely recognized and received positive responses from consumers. In addition, the customer loyalty program also increases repeat orders and builds long-term relationships. The long-term benefits of this strategy are increased brand awareness, market expansion, and stronger business sustainability.

Managerial accounting reports play a critical role in providing relevant financial and nonfinancial information for management in the strategic decision-making process. This study aims to analyze the extent to which managerial accounting reports are utilized as a basis for planning, controlling, and evaluating strategic decisions within an organization. Using a quantitative descriptive approach, data were collected through questionnaires distributed to managers from various manufacturing sector companies. The results show that the accuracy, relevance, and timeliness of managerial reports significantly influence the quality of strategic decisions made by management. These findings emphasize that the integration of managerial accounting information into the strategic process is crucial for enhancing organizational competitiveness and performance.

Posbindu Dahlia Indah located in Petukangan Selatan Village has developed into a center for community empowerment activities based on local potential, especially in the production of tea bags from butterfly pea flowers (Clitoria ternatea). This product has added value both in terms of economy and health benefits, thus promising broad market opportunities. However, limitations in human resource (HR) management, such as lack of technical skills, suboptimal division of tasks, and minimal knowledge about packaging and marketing, are the main obstacles in increasing production and distribution capacity. This study aims to identify the main challenges in the production process and formulate empowerment strategies through HR training and optimization. The methods used include direct observation of production activities, focus group discussions (FGD) to explore problems and solutions from the perspective of group members, and skills training tailored to local needs. The training covers technical aspects of production, sanitation, packaging, and the basics of community marketing. The results of the study showed that training designed in a participatory manner was able to improve technical skills and self-confidence of group members. A more structured division of tasks also increased the efficiency of the production process. In addition, there is an increase in collective awareness of the importance of building local brands and utilizing social media as a means of promotion. This program not only has an impact on increasing production capacity, but also strengthens social ties between members and creates a spirit of community-based economic independence. This study recommends strengthening ongoing mentoring and expanding marketing networks as strategic steps to support the sustainability of the butterfly pea flower tea bag production business at Posbindu Dahlia Indah. The results of this study are expected to be a model for local economic empowerment that can be replicated in other communities with similar potential.

This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of production at Brownies Mawar, a small and medium-sized enterprise (SME) in Bekasi. This SME is a small business that has been producing various types of brownies for more than 20 years, but still uses a conventional cost accounting system. The ABC method allows for more accurate cost allocation by identifying each activity in the production process and assigning costs based on actual resource consumption (cost drivers). Data collection was conducted through observation, interviews, and documentation. The research results show that the production cost per unit using the ABC method is Rp 3,190 for the Original variant and Rp 3,470 for the Combination variant. With selling prices of Rp 25,000 and Rp 30,000 respectively, the SME achieves a high profit margin and a total monthly gross profit of Rp 42,656,400. These findings indicate that the ABC method is effective in providing accurate cost information, uncovering hidden costs, and supporting more competitive pricing strategies.

This the community engagement aims to optimize the digital marketing of herbal beverage products developed by Posbindu Dahlia Indah as an effort to improve the competitiveness of local MSMEs. The program was conducted using a participatory approach through observation, interviews, training, and both pre-test and post-test evaluations. The results showed a significant increase in participant understanding, with an average improvement from 46.5% to 85.5%. The training covered digital marketing, branding strategies, social media management, and production and distribution planning. These findings indicate that digital marketing-based training contributes positively to enhancing the capacity of Posbindu cadres in managing their businesses. Challenges remain, such as limited production tools, non-eco-friendly packaging, and lack of product certification. However, opportunities exist in developing butterfly pea tea bags and expanding market reach through marketplace platforms and external partnerships. The study recommends strengthening digital strategies, packaging innovation, and certification processes as sustainable steps for the growth of local herbal businesses.

This Community Service Activity was carried out at the Integrated Development Post (POSBINDU) Dahlia Indah Rw 01 Pesanggrahan District, South Jakarta which aims to improve the knowledge and skills of Micro, Small, Medium Entreprise (MSME) actors in utilizing digital marketing and environmentally friendly product packaging. The method used is Application of Science and Technology to the Community in the form of training, which focuses on the use of e-commerce (Shopee), Promotion strategies through social media and content marketing and education that provides an understanding of green packaging product packaging. The results of this community service activity show an increase in the knowledge and skills of Micro, Small, Medium Entreprise (MSME) actors in managing digital marketing and product packaging. This activity is expected to provide a sustainable contribution in improving business and solving real problems.