Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi signifikan terhadap pertumbuhan ekonomi nasional, khususnya dalam penciptaan lapangan kerja dan pemerataan pendapatan. Namun, masih banyak UMKM yang menghadapi kendala dalam aspek pengelolaan keuangan, termasuk pemahaman dan penerapan akuntansi yang sesuai standar. Penelitian ini bertujuan untuk menganalisis praktik pencatatan keuangan pada UMKM Daddy Snack di Kelurahan Cakung Timur, Jakarta Timur, serta mengevaluasi kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa meskipun UMKM Daddy Snack telah memiliki laporan keuangan sederhana seperti laporan laba rugi dan arus kas, pencatatan tersebut belum mengacu secara menyeluruh pada prinsip-prinsip SAK EMKM. Permasalahan utama yang dihadapi meliputi keterbatasan sumber daya manusia, pengelolaan persediaan yang belum sistematis, serta pemanfaatan laporan keuangan yang masih terbatas pada pencatatan kas masuk dan keluar tanpa digunakan sebagai dasar pengambilan keputusan bisnis. Selain itu, pemahaman pemilik terhadap akuntansi berbasis akrual dan klasifikasi akun masih rendah. Penelitian ini merekomendasikan perlunya pelatihan dan pendampingan bagi pelaku UMKM agar dapat meningkatkan kemampuan dalam pencatatan keuangan sesuai standar. Penerapan sistem akuntansi yang memadai diharapkan dapat meningkatkan transparansi, akuntabilitas, dan membuka peluang ekspansi usaha secara berkelanjutan.

The digital era transforms religious practices such as Tahajud prayer into a spiritual experience publicly shared and reinterpreted through social media, creating a new reality of transcendental communication within digital spaces. This study aims to understand the meaning of transcendental communication in Tahajud prayer shared by the TikTok user @dynsonlyy through virtual ethnographic analysis of comments and digital interactions. This research employs mixed methods with a sequential explanatory design, combining virtual ethnography, descriptive quantitative analysis, netnography, methodological triangulation, and data visualization to understand transcendental communication comprehensively. Research findings: The study reveals that transcendental communication through Tahajud prayer on TikTok is personal, collective, and significantly impactful. From 309 analyzed comments, 88 experiences related to sustenance (rezeki), 63 to inner peace, 52 to education issues, 46 to finance, 41 to family, and 40 to work were identified. One hundred fifty-six comments contained prayer requests, 96 reflected emotional transformation, and 29 noted mystical experiences. TikTok functions as a sacred digital space, enabling authentic spiritual expression and forming a networked religious community, strengthening religious identity while serving as a medium for collective coping and spiritual transformation in the digital era. Conclusion: Transcendental communication in Tahajud prayer on TikTok evolves into digital communal spirituality, dominated by prayer requests and sustenance outcomes, demonstrating real psychological and material effects. 

Teachers' interpersonal communication plays an important role in guiding madrasah students to face the pressure of college selection by reducing anxiety through constructive, ethical, supportive, and emotional interactions. This research aims to formulate a systematic and contextual approach to understand the role of teachers' interpersonal communication in overcoming the anxiety of madrasah students facing college selection. This study uses a qualitative approach of case studies with data collection techniques through interviews, observations, documentation, purposive selection of informants, data analysis, data condensation, categorization, theme drawing, and validation through triangulation and member check. The results showed that teachers used linear, interactive, and transactional communication models as well as verbal, nonverbal, and Islamic communication value strategies to help students manage anxiety in facing public university selection. There are collaborative efforts, such as communication with parents, self-motivation, and information searching, as well as obstacles in the form of bad moods and incompatibility of academic choices with students' abilities. Conclusions: transactional communication, verbal-nonverbal strategies, Islamic principles, and religious practices effectively manage students' anxiety through dynamic dialogue, collaborative approaches, and personalized communication in an Islamic educational environment.

Indonesia possesses abundant natural and cultural resources supporting sustainable tourism development, including Tangkahan ecotourism and Halal tourism, which require an integrated communication strategy and community participation. This study examines the implementation of the communication strategy by the Langkat Tourism Office through the theories of Communication Strategy and Integrated Marketing Communications (IMC) to enhance the attractiveness of Tangkahan and raise public awareness of sustainable tourism. This research employs a qualitative case study method with data collection techniques including interviews, observations, and documentation, analyzed through data condensation, data presentation, and conclusion drawing. The data validity is tested using source and technique triangulation. The results indicate that the communication strategy in developing Tangkahan tourism applies the 4A 1P approach, digital promotion, service improvement, and environmental education to strengthen the destination’s competitiveness and support sustainable tourism. The natural beauty, interaction with elephants, and the use of social media are major strengths. However, challenges such as difficult access, geographical conditions, and weather present obstacles, necessitating adaptive, community-based strategies. Positive impacts of this ecotourism include increased community income, job creation, and growing awareness of cultural and environmental preservation. Community involvement in interactions with tourists also reinforces local identity and fosters inclusive and sustainable tourism development. In conclusion, the integrated Islamic communication strategy has successfully developed ecotourism, enhanced the economy, preserved culture, and encouraged community participation in sustainable tourism development. 

The KWS Community (Kumpulan Wong Sragen) serves as a collaborative platform for Sragen residents but faces challenges including manual data management, decentralized coordination, and limited transparency. This research aims to design an integrated web-based system to streamline administrative processes, member registration, activity scheduling, and participation tracking. The development employs the Waterfall method—a Software Development Life Cycle (SDLC) approach characterized by sequential phase completion, ensuring structured progression from one stage to the next. Results demonstrate a 60% reduction in administrative workload, improved data accuracy, and real-time communication via a centralized dashboard. Long-term impacts include enhanced member engagement and scalability for similar community models. This study highlights digital transformation's potential in strengthening community-based organizations.

This study aims to analyze the content strategy implemented by PT Citi Asia Internasional on Instagram to increase audience engagement as an effort to build brand awareness. In the digital era, social media has become a crucial tool for companies to reach consumers or partners directly, especially through Instagram, which is characterized by its visual and interactive nature. This research employs a qualitative narrative approach with data collection techniques including observation, interviews, and documentation of PT Citi Asia Internasional’s official Instagram account. The results of the study show that the use of consistent, interactive, and audience-relevant content strategies positively contributes to increased engagement, which indirectly strengthens brand awareness. Optimization through visual elements, compelling captions, and the use of Instagram features such as stories, reels, and carousels has also proven effective in building closer communication with followers. Thus, a well-planned and trend-adaptive content strategy becomes the key to creating a strong relationship between the brand and its audience on social media.

Independent internship activities are one of the educational strategies that aim to bridge theory with the practice of the world of work. This study aims to describe the implementation of independent internships for students at PT Taman Timur Regensi Surabaya and its contribution to improving students' competence and understanding of the property industry. The research method uses a qualitative descriptive approach with data collection techniques in the form of direct observation, interviews, and documentation studies. The results of the study indicate that internship activities support the improvement of students' technical skills, especially in the fields of project administration, management of legal documents, and understanding of housing development flows. In addition, students' soft skills, such as professional communication, teamwork, and time management, have also experienced significant development. In conclusion, independent internships at PT Taman Timur Regensi are an effective medium to prepare students to face the world of work in the property industry in a more prepared and competent manner.

The purpose of this community service activity is to assist Madrasah Ibtidaiyah students in creating pencil holders using used bottles and straws. This is a project-based learning activity that instills values of creativity and environmental awareness. The activity is part of the implementation of the Merdeka Curriculum, which emphasizes contextual learning and skills relevant to the modern era.By participating as facilitators, PGMI students gain firsthand experience in designing and implementing project-based learning. The activity includes providing materials, demonstrations, hands-on practice, and evaluation of results. The outcomes show an increase in students' creativity and awareness of the importance of transforming recycled materials into useful products for the environment. Moreover, this activity provides valuable experience for PGMI students, helping them learn to apply active and practical learning approaches.
 

This research was motivated by the rising number of adolescent girls experiencing body shaming, which can lead to negative consequences, particularly affecting their self-confidence. The aim of this study is to explore the impacts felt by female junior high school students after experiencing body shaming. A descriptive method was employed, using questionnaires, interviews, and documentation as data collection techniques. The population of this study consisted of 144 eighth-grade female students at SMP Negeri 213 Jakarta in the 2024/2025 academic year. The sample was selected through purposive sampling, with a total of 50 participants. The data were analyzed using descriptive analysis techniques. The results of the study show that: 1) Body shaming has a significant impact on the four analyzed aspects: global subjective satisfaction, affective distress regarding appearance, cognitive aspects of body image, and behavioral aspects of body shaming. Each aspect shows a negative influence, although the intensity varies. 2) In this study, the cognitive aspect was identified as the most dominant impact, with 38% of respondents categorized as experiencing a high level.
 

In many wireless sensor network (WSN) applications, nodes are randomly deployed and self-organize into a wireless network to perform tasks. In practice, recharging the batteries of network nodes after deployment is often difficult. Network nodes often operate autonomously, so the main focus is on increasing the node lifetime. Data redundancy is another limitation that makes nodes inefficient. In most cases, densely deployed nodes in a monitoring area will have redundant data from neighboring nodes. Therefore, we propose a clustering technique to select the Cluster Head (CH) node in small-scale WSNs. Since transmission consumes more energy than data collection, this protocol enables reactive routing, where transmission occurs only when a certain threshold is reached. In addition, based on their heterogeneous energy levels, nodes can be grouped into three categories: Normal, Intermediate, and Advanced. Simulation results in MATLAB/Simulink show that, after approximately 3000 rounds, the proposed method successfully transmitted about 3.1 × 104 packets to the base station, compared to 2.3 × 104 packets for the Low Energy Adaptive Clustering Hierarchy (LEACH) protocol. In addition, the time when the last node died was approximately 3,500 rounds, whereas the LEACH protocol only maintained about 1,500 rounds. The results have shown the effectiveness of this technique in reducing the dead node rate and increasing packet transmission efficiency.