Annusfy : Journal of Multidisciplinary Research
Annusfy : Journal of Multidisciplinary Research is a multidisciplinary research and community service journal that contains research studies, community service in the fields of science, education, engineering, agriculture, social humanities, psychology, counseling, forestry, fisheries, animal husbandry, Islamic studies, Islamic boarding schools, da'wah, communication, computers, management, industry, arts and culture, management science, economics, islamic macroeconomics, macroeconomics, sharia economics, sharia finance and operational , production management and health E-ISSN : 3110-2093
Analisis Lingkungan Pemasaran dalam Menentukan Strategi Pengembangan Usaha pada UMKM Pondok Al-Azka
This study aims to analyze the marketing environment of Pondok Al-Azka to identify strategic opportunities and threats affecting business sustainability in the competitive housing market of Makassar. A qualitative descriptive approach was employed, utilizing case study methods and data collection through in-depth interviews and direct observations. The research findings reveal that Pondok Al-Azka possesses a significant competitive advantage through a penetration pricing strategy and extensive parking facilities, which are crucial factors for the student segment. However, the business faces substantial external threats, including high dependence on the academic calendar of Universitas Negeri Makassar and a shift in consumer preferences toward digital connectivity. Analysis of the marketing mix indicates that while low rental costs maintain local stability, the lack of digital visibility limits broader market reach. The study concludes that Pondok Al-Azka is currently in a stable yet vulnerable position. To ensure long-term growth, the business must transition from conventional to hybrid marketing strategies by integrating digital visibility via Google Maps and providing Wi-Fi facilities. Internal management improvements regarding cleanliness and order are also essential to enhance service quality. These strategic steps are vital for maintaining student loyalty and competing with modern housing alternatives in the digital era.
Marketing Environment, MSMEs, Business Development Strategy, Digitalization, Makassar
Copyright (c) 2026 Nurhalizah Nurhalizah, Luthfiyyah Luthfiyyah, Alfitra Nurhikma B, Muhammad Adriansyah, Syafar Ahmad (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Manajemen Sarana Prasarana Di SMA Negeri 2 Jonggol
This study aims to analyze management of facilities at 2 Jonggol Public High School.. The availability and proper management of facilities and infastructures can create an effective, efficient, and conducive learning environment. The research method used was an approach through PLP (School Field Introduction) activities and an analysis of fascilities and infastructure management at 2 Jonggol Public High School, which includes planning, procurement, utilization, maintenance, and suvervision. Data were collected through observation, interviews, and documentation. The research subjects consist of the principal, vice principal, the division of facilities and infastructures, and educational staff. The result show that the management of facilities and infastructure at 2 Jonggol Public High School has been implemented quite well through the stages of planning, procurement, utilization, maintenance, and supervision. The planning process is carried out by indentifying school needs based on priorities and budget availibility. Procurement of facilities and infastructurse is conducted gradually in line with school development. The utilization of available facilities show improvement in supporting the learning process, although there are still obstacles in the aspects of maintenance and equal distribution of facility use
Management Of Educational Facilities, Educational Infrastructure, SMA Negeri 2 Jonggol
Copyright (c) 2026 Susan Ayu Sipa, Rahmi Rahmi, Hanan Zein Abdul Aziz, Ahmad Jaelani, Muhammad Royhan, Muhtadin Muhtadin, Muhammad Taufik Hidayatullah (Author) https://creativecommons.org/licenses/by-sa/4.0
Psikoedukasi Anti-Bullying: Strategi Penguatan Empati Untuk Meminimalisir Perundungan Di Lingkungan Remaja (Studi Kasus SDN Cipeucang 02).
Bullying is a complex behavioral anomaly commonly found in the transitional phase of adolescent development, which risks degrading psychological stability and the educational atmosphere in educational environments. This community service initiative focuses on the application of anti-bullying psychoeducation as an instrument to strengthen the empathy capacity of 6th grade students at SDN Cipeucang 02. Through an experiential learning approach, this activity integrates participatory socialization, group dialogue, and prosocial behavior modeling. The program involved 120 students as subjects who were equipped with a comprehensive understanding of the categorization of bullying, whether physical, verbal, or relational. The outcome of this activity indicates an escalation of affective awareness, where participants are able to analyze the negative consequences of bullying and demonstrate strengthened empathy through simulation activities. Overall, this program facilitates the creation of a collective consensus to build a conducive school environment as a preventive measure in mitigating violence in early adolescence.
Anti-Bullying, Psikoedukasi, Empati, Remaja, Lingkungan Sekolah
Copyright (c) 2026 Aulia Zahrah, Erni Fitriani, Nurul Holisoh, Asti Sutriani, Eka Susanti (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Brand Ambassador Dan Strategi Marketing Terhadap Loyalitas Pelanggan (Studi Pada Boyband Neo Culture Technology Dream Produk Tostos Di Jakarta)
This study aims to find out and analyze how much influence Brand Ambassador and Marketing Strategy on Customer Loyalty in Tostos products by studying the NeoCulture Technology Dream (NCT Dream) band, especially in the Lotte Mall Avenue Jakarta area. This research method uses a quantitative approach with survey techniques through the distribution of questionnaires to 180 respondents. In this study, the data test uses a validity test, a reliability test, a classical assumption test in which there is a normality test, a multicollinearity test, and a heteroscedasticity test, then a multiple linear regression analysis test with a t test and an f test, as well as a determination coefficient test. The results of the study show that Brand Ambassadors have an effect on Customer Loyalty with a contribution of 7.8%. Marketing strategy also has a positive and significant influence with a contribution of 16.5%. Simultaneously, both variables exerted an influence of 16.6% on Customer Loyalty, where Marketing Strategy had a more dominant influence
Brand Ambassador, Marketing Strategy, Customer Loyalty, NCT Dream, Tostos.
Copyright (c) 2026 Sukarni Novita Sari, Meishela Husna Dewi, Juardi Juardi (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Asuransi yang Terdaftar di BEI
This study aims to analyze institutional ownership, profitability, liquidity, and solvency on company value in insurance companies listed on the Indonesia Stock Exchange for the period 2019-2024. The research method uses a quantitative approach with a causal design and uses secondary data from financial reports officially published by the IDX (www.idx.co.id) with data processing assisted by SPSS version 25. Company value is measured using price book value (PBV), institutional ownership is described by the percentage of institutional share ownership, profitability is measured by return on assets (ROA), liquidity by the current ratio (CR), and solvency by the debt to equity ratio (DER). The results of the study indicate that institutional ownership and profitability do not have a significant effect on company value. However, liquidity and solvency have a significant effect on company value. In conclusion ,indicates that investors in the insurance sector consider the company's ability to maintain financial stability and capital structure more than ownership structure and profits in determining company value
Kepemilikan Institusional, Profitabilitas, Likuiditas, Solvabilitas, Nilai Perusahaan
Copyright (c) 2026 Shafa Sabitananda Afifah, Sri Purwaningsih (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Profitabilitas, Tax Incentive Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sub Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024)
Tax avoidance is a tax avoidance effort that is carried out legally for individual and corporate taxpayers without conflicting with existing tax regulations by exploiting the weaknesses (grey area) contained in the Law and Taxation Regulations in order to produce a lower tax amount. This study aims to examine the effect of profitability, tax incentives, and corporate social responsibility on tax avoidance. Profitability is a ratio that indicates a company’s ability to generate profits. Tax incentives are facilities in the form of reduced tax rates provided by the government. Corporate Social Responsibility (CSR) is a company’s commitment to participating in sustainable economic development to improve the quality of life and the environment in a beneficial way. The population in this study consists of companies in the basic materials sub sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling technique used is purposive sampling, resulting in a total sample of 14 companies. The data analysis method uses Structural Equation Modeling (SEM) with Smart PLS Version 4.0.
Penghindaran Pajak, Profitabilitas, Tax incentive, Corporate Social Responsibility
Copyright (c) 2026 Inggi Rengganis, Sri Purwaningsih (Author) https://creativecommons.org/licenses/by-sa/4.0
Tantangan dan Strategi Blended Learning Pada Mahasiswa Universitas Terbuka
This research aims to identify the challenges faced by UT students in participating in blended learning and to explore the strategies used to overcome these challenges. The study employed a qualitative approach using a case study method. Data were collected through semi-structured interviews with seven active UT students who had experience in both online and face-to-face learning activities. The data were analyzed using thematic analysis based on the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings indicate that students encounter several major challenges, such as technical and internet connectivity problems, difficulties in accessing learning patforms, limited interactions, time management issues, and physical and mental fatigue, particularly among working students. To adress these challenges, students applied various adaptive strategies, including effective time management, anticipation of technical problems, improvement of self-regulated learnin, creation of a supportive learning environment, maintenance of physical and mental health, and strengthening of self-motivation. These findings suggest that the effectiveness of blended learning at Universitas Terbuka depends not only on institutional support and technological infrastructure but also on students learning readiness and adaptive strategies
Blended Learning, Learning Challenges, Learning Strategies, Universitas Terbuka
Copyright (c) 2026 Intan Amalia Putri, Fenny Trisnawati, Mujiono Mujiono (Author) https://creativecommons.org/licenses/by-sa/4.0
Determinan Kinerja Pegawai KPU Kabupaten Bogor: Peran Lingkungan, Stres Kerja, dan Disiplin
This study examines the effect of work environment, job stress, and work discipline on employee performance at the General Election Commission (KPU) of Bogor Regency. The objective is to analyze both the partial and simultaneous influence of these three variables on performance. The research uses a quantitative approach with a survey method. Data were collected from employees of KPU Bogor Regency using structured questionnaires and analyzed using multiple linear regression. The results show that the work environment, job stress, and work discipline simultaneously have a significant effect on employee performance. The significance values for the work environment, job stress, and work discipline indicating that each variable individually contributes to improving or decreasing employee performance. These findings demonstrate that a supportive work environment, well-managed job stress, and strong discipline are crucial determinants of employee performance at KPU Bogor Regency. The study concludes that improving organizational conditions related to these factors will enhance employee performance and support the effectiveness of public service institutions
Environment, Job Stress, Work Discipline, Employee Performance
Copyright (c) 2026 Ali Yapi, Yuridistya Primadhita, Anggraita Primatami, Idham Maulana Oktora (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Manajemen Sumber Daya Manusia Dalam Meningkatkan Kinerja Karyawan Fazia Beauty Metro
This research was conducted ad Fazia Beauty Metro. The aim of this study was to examine how Human Resource Management (HRM) plays a role in improving employe performance. This qualitative descriptive research presents data systematically, factually, and accurately. This purpose of this study is to descive and document the events and phenomena occurring in the field. To collect data, observation, interviews, and documentation were used, and the researcher employed source triangulation to verify the accuracy of the data and draw conclusions. The research results indicate that the recruitment process, job training, and appreciation are some of the human resource management strategis used by Fazia Beauty Metro to improve employe performance. Conversely, HR management at Fazia Beauty Metro faces challenges. This challenge comes from both internal company sources and external sources.
Manajemen Sumber Daya Manusia, Strategi, Faktor Penghambat.
Copyright (c) 2026 Denny Kurniawan, Sastya Putri (Author) https://creativecommons.org/licenses/by-sa/4.0
Madrasah Principal's efforts to Improve the Literacy Culture of Students in Madrasahs Based on Islamic Boarding Schools
Literacy is an important skill for facing the challenges of the times. This study aims to determine how the principal of the school strives to improve the literacy of students at the MA Unggulan Al Imdad Yogyakarta Islamic boarding school, as well as the supporting and inhibiting factors. This study uses a descriptive qualitative approach, with a case study to identify and describe the experiences of madrasah principals in fostering a culture of literacy at Madrasah Aliyah Unggulan Al Imdad. Data collection methods include interviews, observation, and documentation. The results of the study show that the efforts made include developing madrasah flagship programs (tahfidzul Qur'an, reading classical Islamic texts, proficiency in Arabic, proficiency in English) and developing pro-literacy extracurricular activities (journalism, literature classes, research assistance, literacy competitions, and publication of works). Supporting factors for these literacy cultivation efforts included the enthusiasm of madrasah residents in literacy activities, support and cooperation with stakeholders both inside and outside the madrasah environment who were able to motivate them to improve literacy and produce works, and the availability of equipment and infrastructure to support pro-literacy extracurricular activities. Meanwhile, the inhibiting factors include: limited budget, limited time for literacy program mentoring, and the lack of integration of literacy learning in madrasahs and Islamic boarding schools. There is a lack of varied, high-quality reading materials, no guidance on how to use technology more effectively, and literacy policies and programs are not yet systematically and sustainably organized.
Literacy Culture, Students, Madrasah, Islamic Boarding Schools
Copyright (c) 2026 Pusvyta Sari , Mar’atul Uliyah, Ahmad Murod (Author) https://creativecommons.org/licenses/by-sa/4.0
Penerapan Pratikum Audit Dalam Menilai Keandalan Sistem Informasi Akuntansi
This study aims to determine the application of audit practicum in assessing the reliability of Accounting Information Systems and identifying audit risks that may arise. The method is through a literature review and analysis of the results of audit practicum activities, with data sourced from audit textbooks, scientific journals, and literature. The results of the discussion indicate that the systematic application of audit procedures, including system understanding, internal control evaluation, compliance testing, substantive testing, and audit risk assessment, plays an important role in assessing the level of reliability of Accounting Information Systems. Based on the results of the evaluation, it can be concluded that the reliability of Accounting Information Systems is greatly influenced by the effectiveness of internal controls and the level of compliance with established procedures, and audit practicum can improve students' understanding of the actual audit process
Praktikum Audit, Sistem Informasi Akuntansi, Keandalan Sistem, Risiko Audit
Copyright (c) 2026 Lili Muslimah, Herlini Herlini (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Lemabaga Bantuan Hukum Dalam Sumber Daya Laut Demi Mewujudkan Keadilan Bagi Masyarakat Pesisir Di Kota Surabaya
This study examines the role of Legal Aid Institutions (LBH) in supporting marine resource management and promoting justice for coastal communities in Surabaya City, which have a high dependence on marine resources. Legal issues such as coastal area management conflicts, marine pollution, and unequal access to justice remain prevalent. This research employs a socio-juridical method with a descriptive-analytical approach through the study of laws and regulations, field observations, and interviews. The findings indicate that Legal Aid Institutions play an active role in providing legal education, litigation and non-litigation assistance, as well as policy advocacy related to the protection of marine resources and the rights of coastal communities. However, these roles face challenges including limited resources, low legal awareness among communities, and weak stakeholder synergy
Legal Aid Organizations, Marine Resources, Coastal Communities, Access to Justice, Surabaya.
Copyright (c) 2026 Alfa Fajreza Syahputra, I Gde Sandy Satria (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pengetahuan Perpajakan Dan Teknologi Informasi Perpajakan Terhadap Kepatuhan Wajib Pajak
This research aims to determine the influence of Tax knowledge and Tax Information Technology on Taxpayer compliance. The population in this research is the Pondok Aren Primary Tax Service Office in 2024, namely 441,943 thousand individual taxpayers. With a sampling technique using the slovin formula, 100 respondents met the requirements. So the data analyzed amounts to 100 sample data. The data used in this research is primary data. The variables used in this research are Tax Knowledge (X1) as the first independent variable, and Tax Information Technology (X2) as the second independent variable and Taxpayer Compliance (Y) as the dependent variable. Based on the results of simultaneous hypothesis testing, it shows that Tax Knowledge and Tax Information Technology jointly influence Taxpayer Compliance. The results of partial hypothesis testing show that Tax Knowledge influences Taxpayer Compliance, and Tax Information Technology also influences Taxpayer Compliance.
Tax Knowledge, Tax Information Technology, and Taxpayer Compliance
Copyright (c) 2026 Nuril Aspa, Wizanasari Wizanasari (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Dampak Pergantian Menteri Keuangan Terhadap Kinerja Indeks Harga Saham Gabungan (IHSG)
This study aims to analyze the impact of the replacement of the Minister of Finance on the performance of the Jakarta Composite Index (JCI). Using the event study methodology, this study examines abnormal returns and trading volume activity within an 11-day period (D-5 to D+5) surrounding the announcement. The results reveal significant differences in impact. Sri Mulyani's re-inauguration triggered positive abnormal returns, reflecting market optimism (a positive surprise) driven by her credibility and track record among investors. Conversely, the appointment of Purbaya Yudhi Sadewa was followed by negative abnormal returns and high volatility, indicating a wait-and-see attitude and market uncertainty regarding the profile and competence of the new Minister of Finance in managing fiscal policy. These results confirm that market response is not solely determined by the official change event, but rather by the individual's credibility, performance track record, and the surrounding economic-political situation
Minister of Finance, IHSG, Event Study, Abnormal Return, Sri Mulyani, Purbaya Yudhi Sadewa
Copyright (c) 2026 Iqbal Ananda, Melissa Rosalina, Riki Rahmansyah, Khalif Fadillah (Author) https://creativecommons.org/licenses/by-sa/4.0
Pemanfaatan Limbah Kulit Nanas, Bonggol Jagung dan Air Cucian Beras sebagai Bahan Pembuatan Bioetanol
Increased energy demand and the environmental impact of fossil fuel use have driven the development of renewable energy, one of which is bioethanol. This study aims to examine the use of pineapple peel, corn cobs, and rice washing water as raw materials for bioethanol and the effect of substrate composition and fermentation time on the results obtained. The research was conducted through laboratory experiments with substrate composition variations of 1:1:1 and 2:1:1 and fermentation times of 7 and 11 days. The process included hydrolysis, anaerobic fermentation, simple distillation, and testing of bioethanol combustion heat conversion using a thermoelectric module. The results showed that the 2:1:1 composition and 7-day fermentation produced the highest volume of bioethanol. The bioethanol produced had a stable flame and could be converted into small-scale electrical energy. This study demonstrates the potential for utilizing organic waste as a sustainable renewable energy source.
Bioethanol, Organic Waste, Pineapple Peel, Corn Cobs, Rice Washing Water
Copyright (c) 2026 Mutiara Nurmawati Dewi, Santiko Wibowo, Fandy Valentino , Antonius Danny Nugroho (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Manajemen Sarana Prasarana dan Sumber Daya Pendidikan dI SMAN 1 Tanjungsari Kabupaten Bogor
This study aims to analyze the management of facilities, infrastructure, and educational resources at SMAN 1 Tanjungsari, Bogor Regency. The research was conducted through field observations during the School Field Introduction Program implemented over 24 working days from January 14 to February 16, 2026. The results indicate that SMAN 1 Tanjungsari faces several significant challenges in educational management, including shortage of classrooms to accommodate the increasing number of students, limited teaching staff, and absence of school fencing that impacts student conditioning difficulties, especially during entry and break times. As the only public senior high school in Tanjungsari District, the school experiences high public demand that is disproportionate to its available capacity. This study recommends the need for infrastructure improvement through additional study groups, teacher recruitment, and supporting infrastructure development to enhance educational service quality.
Educational Management, Facilities And Infrastructure, Educational Resources, SMAN 1 Tanjungsari
Copyright (c) 2026 Cecep Hidayat, Iskandar Iskandar, Ade Ratno, Pipih Pipih, M. Awaluddin Yusro, Dhea Nandani (Author) https://creativecommons.org/licenses/by-sa/4.0
The Power of “Not-Yet-Sure” dalam Strategi Perubahan Pendidikan
This study aims to systematically examine the Power of "Not-Yet-Sure" paradigm as a strategy for adaptive and sustainable educational change. This study uses a literature review method of 32 reputable academic sources covering educational change theory, complexity theory, educational psychology, adaptive leadership, and change management. The results of the study indicate that uncertainty is an inherent character of educational change and cannot be separated from the nature of the education system as a complex adaptive system. The not-yet-sure paradigm, supported by the concepts of growth mindset and reflective learning, enables individuals and educational institutions to interpret uncertainty as a space for learning and innovation. Furthermore, adaptive and distributed leadership has been shown to play a crucial role in managing uncertainty productively through collective learning and strengthening organizational capacity
Ketidakpastian, Not-Yet-Sure, Perubahan Pendidikan, Sistem Adaptif, Kepemimpinan
Copyright (c) 2026 Dina Martha Tiraswati, Siswantoyo Siswantoyo, Iskandar Iskandar (Author) https://creativecommons.org/licenses/by-sa/4.0
Audit Atas Perpajakan Sebagai Instrumen Pengendalian Resiko Kepatuhan Pajak Pada Perusahaan (Studi Kasus: PT. AAC)
The emphasis of the abstract is primarily on the results of tax audits, which are an important instrument in ensuring corporate tax compliance with applicable tax regulations. Tax compliance not only covers the accuracy of tax calculations, but also the accuracy of tax procedures and administration. This paper aims to analyze the role of tax audits as an instrument for controlling tax compliance risks in companies using the case study of PT AAC. The research method used is a qualitative descriptive approach through literature study and analysis of Tax Court decisions. The results of the discussion show that tax audits play an important role in identifying tax non-compliance risks and ensuring formal and material compliance. The PT AAC case study shows that procedural errors in the tax audit process can result in the cancellation of the Tax Assessment Letter for Underpayment (SKPKB), thus emphasizing the importance of accurate audit procedures in controlling corporate tax compliance risks
Audit, Perpajakan, Pengendalian Resiko, Kepatuhan Pajak
Copyright (c) 2026 Nur Asma (Author) https://creativecommons.org/licenses/by-sa/4.0
Pelatihan Peningkatan Kompetensi SDM Pengurus Koperasi Desa Merah Putih Kabupaten Pesisir Selatan
The Human Resources (HR) Competency Improvement Training for the Management of the Merah Putih Village Cooperative in Pesisir Selatan Regency was conducted as an effort to increase the capacity of the management in professional, transparent, and accountable cooperative management. The implementation methods included lectures, interactive discussions, case studies, and hands-on practice in bookkeeping and analyzing cooperative financial reports. The training results showed an increase in the understanding and skills of cooperative management in recording financial transactions, preparing cooperative financial reports, and analyzing the cooperative's financial condition in a simple manner. In addition, this training encouraged increased awareness of the management of the importance of good cooperative governance. This activity is expected to support the sustainability and performance of the Merah Putih Village Cooperative in Pesisir Selatan Regency and increase member trust in cooperative management
Pelatihan, Kompetensi SDM, Koperasi Merah Putih, Pengurus Koperasi, Laporan Keuangan
Copyright (c) 2026 Nora Susanti, Alfattory Rheza Syahrul, Gustia Harini, Mona Amelia, Indra Mulia Pratama, Nilmadesri Rosya, Nisha Selvia, Asti Ananta (Author) https://creativecommons.org/licenses/by-sa/4.0
Peningkatan Pemahaman Tentang Pengelolaan Dan Penyusunan Laporan Keuangan Desa Pada Siswa Siswi SMK Muhammadiyah Larangan Kabupaten Brebes
The community service activity aims to enable students of Muhammadiyah Larangan Vocational School, Brebes Regency to improve their understanding of village financial management and reporting. This community service was attended by 30 12th grade students. The methods used in this community service activity include lectures and discussions, as well as a community service team conducting surveys and direct observations at the location to collect initial data. The results of this community service activity are that students are able to understand both theoretically and in the field (village) about village financial management obtained from the results of discussions and questions and answers.about village financial management obtained from the results of discussions and questions and answers.
Peningkatan Pemahaman Tentang Pengelolaan, Penyusunan Laporan Keuangan Desa
Copyright (c) 2026 Nurul Mahmudah, Yusri Anis Faidah, Erni Unggul Sedya Utami, Andri Widianto (Author) https://creativecommons.org/licenses/by-sa/4.0
Pentingnya Motivasi Dan Disiplin Kerja dalam Meningkatkan Kinerja Pegawai Pada Dinas Pertanian Kabupaten Kepulauan Aru
This study aims to analyze the impact of motivation and work discipline on employee performance at the Department of Agriculture of the Aru Islands Regency. The study employed a descriptive quantitative method involving 35 respondents selected as the research sample. The data analysis techniques included descriptive and inferential analyses, comprising simple linear regression, correlation and determination coefficient analyses, as well as hypothesis testing using SPSS version 25. The results indicate that motivation does not have a significant effect on employee performance. Meanwhile, work discipline is proven to have a positive and significant impact on employee performance at the Department of Agriculture of the Aru Islands Regency. These findings are supported by the statistical analyses conducted.
Motivasi, Disiplin Kerja, Kinerja Pegawai
Copyright (c) 2026 Juliams Siwalette, Nugrawan Saharuddin (Author) https://creativecommons.org/licenses/by-sa/4.0
Edukasi Hukum Penentuan Hak Waris Anak Di Bawah Umur Serta Peranan Pemerintah Dalam Penetapan Ahli Waris
This community service program aims to enhance public understanding and legal awareness regarding minors’ inheritance rights and the role of government institutions in the formal determination of heirs. The program employed a Participatory Action Research (PAR) approach consisting of problem identification, educational planning, participatory legal counseling, and reflective evaluation. The results indicate a significant improvement in community knowledge of inheritance law systems, formal procedures for determining heirs through the court, and the protective role of village governments and related institutions. This initiative is expected to reduce inheritance conflicts, strengthen legal protection for minors, and promote a culture of legal awareness within the community.
Inheritance Law; Minors; Guardianship; Determination Of Heirs; Local Government Role
Copyright (c) 2026 Sri Wahyuni Laia, Dewi Ervina Suryani, Natasya Sabrina Kathlen Sihombing, Mesra Abadi Lase, Upi Indah Stevani Laoli (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Lingkungan Kerja, Penghargaan dan Motivasi Kerja Terhadap Kinerja Guru di Sekolah Menengah Atas Muhammadiyah 10 Surabaya
The purpose of this study was to analyze the influence of work environment, rewards, and work motivation on teacher performance. This study used a quantitative approach with a survey method and data collection through questionnaires. The population in this study consisted of all teachers at SMA Muhammadiyah 10 Surabaya, totaling 65 people, determined using a saturated sampling technique. The data were analyzed using multiple linear regression with the help of SPSS version 29. The results showed that simultaneously, the variables of work environment, rewards, and work motivation had a positive and significant effect on teacher performance. Partially, all three variables also had a significant effect. A comfortable work environment, fair rewards, and high work motivation contribute to improving teacher performance. Therefore, the school is expected to continue developing a supportive work environment, a proportional reward system, and ongoing efforts to motivate teachers
Work Environment, Rewards, Work Motivation, Teacher Performance
Copyright (c) 2026 Imam Sakhroni, Mohammad Soleh, Fauzie Senoaji (Author) https://creativecommons.org/licenses/by-sa/4.0
Peningkatan Kepedulian dan Tanggung Jawab Siswa terhadap Kebersihan Lingkungan Sekolah Berbasis Participatory Action Research
This community service research aims to enhance students’ awareness and responsibility in maintaining school environmental cleanliness at MI Istana Hati through a Participatory Action Research (PAR) approach. The study employed a qualitative PAR method involving students, teachers, and school stakeholders in all stages of the program, including problem identification, action planning, implementation, observation, and reflection. Data were collected through direct observation, documentation, and participatory reflection activities. The results show that the initial condition of school cleanliness was inadequate, as indicated by scattered waste, limited sanitation facilities, and low student awareness of cleanliness responsibilities. After the implementation of participatory activities, including environmental cleanliness socialization, the Kotak Ide Bersih program, educational poster installation, and collaborative Sabtu Bersih activities, significant improvements were observed. Students demonstrated increased discipline in disposing of waste properly, greater participation in classroom and school cleaning activities, and higher initiative in maintaining cleanliness without continuous teacher supervision. These findings indicate that the PAR approach effectively strengthens students’ sense of ownership, responsibility, and environmental awareness. In conclusion, participatory based community service activities not only improve the physical condition of the school environment but also contribute to sustainable character development among students, particularly in terms of discipline, responsibility, and environmental care.
Participatory Action Research, School Environmental Cleanliness, Student Awareness, Student Responsibility, Madrasah Ibtidaiyah
Copyright (c) 2026 Iiq faiqotul Hima, Maritza Khansa Fauzan, Itsna Amilatul Hasanah, Novena Ade Fredyarini Soedjiwo (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementasi Mutaba’ah Amalan Harian Santri sebagai Strategi Penguatan Karakter di Madrasah Diniyah Darunnajah Al-Ma’sudiyah
This study aims to evaluate the effectiveness of the Daily Practice Monitoring (Mutaba’ah) program in strengthening religious character and discipline at Madrasah Diniyah Darunnajah Al-Ma’sudiyah, Denpasar. The study employed a Participatory Action Research (PAR) approach involving teachers, administrators, and students in the stages of problem identification, action planning, implementation, and reflection. The program was conducted over two days in response to declining student discipline and learning focus caused by excessive gadget use and limited reflective practices in daily worship. Qualitative data were collected through observation, interviews, and documentation and analyzed using data reduction, display, and verification. The findings show a significant improvement in students’ discipline, responsibility, and consistency in performing daily religious practices. Attendance at congregational prayers increased by 90%, accompanied by improved learning focus and reflective awareness. These results indicate that Daily Practice Monitoring is an effective participatory strategy for character education in Islamic schools to address moral and disciplinary challenges in the digital era.
Mutaba’ah Amalan Harian, Religious Character Education, Madrasah Diniyah
Copyright (c) 2026 Siti Amanah, Izzatun Nafisah, Adinda Nashwa Meutya Anam, Novena Ade Fredyarini Soedjiwo (Author) https://creativecommons.org/licenses/by-sa/4.0
Strategi Creator Tiktok Dalam Membangun Kepercayaan Dan Minat Beli
This study aims to analyze how TikTok content creators build trust and increase purchase intention from a user perspective. This study uses a qualitative approach by conducting in-depth interviews with TikTok users who actively watch product review content. The results show that there are several key strategies used by TikTok content creators in building trust and increasing purchase intention, such as using a hook at the beginning of the video to attract attention, communication that feels natural and not forced, and displaying authentic and consistent product reviews. Creators who show honest and consistent product usage experiences are considered more credible and have a greater influence on purchasing decisions than creators who only focus on entertainment.
TikTok, Content Creator, Kepercayaan, Minat Beli, Komunikasi Pemasaran Digital
Copyright (c) 2026 Siti Nur Haliza (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Audit Atas Beban Operasi Dalam Meningkatkan Akuntanbilitas Dan Transparansi Laporan Keuangan
This study aims to analyze the role of auditing operating expenses in improving the accountability and transparency of financial statements. The research method used is a qualitative approach with data collection techniques through literature study and financial document analysis. The results of the analysis show that the systematic and continuous implementation of auditing operating expenses can improve the reliability of financial information, minimize the risk of errors and fraud, and strengthen the company's internal control system. In addition, effective audits also assist management in making more accurate and responsible decisions. Thus, audits of operating expenses play a significant role in producing accountable and transparent financial reports
Audit, Operating Expenses, Accountability, Transparency, Financial Statements
Copyright (c) 2026 Atika Tri Yudiman (Author) https://creativecommons.org/licenses/by-sa/4.0
Pelatihan Akuntansi Satuan Kerja Perangkat Daerah (SKPD) Siswa Jurusan Akuntansi SMK Negeri 1 Godean
This community service activity was designed to enhance the understanding and practical skills of students at SMK Negeri 1 Godean in applying accrual-based regional government accounting. The Guest Lecturer Program was conducted on 15–16 October 2025 in collaboration with YKPN Polytechnic Yogyakarta and involved 108 students from the Accounting and Institutional Finance Department. The program consisted of four main sessions: a pre-test, in-depth theoretical instruction, hands-on practice in recording SKPD accounting transactions, and a post-test. In addition, students gained direct practical experience in preparing SKPD financial statements and demonstrated improvements in accuracy and teamwork. Overall, the activity effectively strengthened collaboration between higher education institutions and vocational schools as an implementation of the link and match concept in vocational education.
Guru Tamu, Akuntansi Pemerintahan, SAP Berbasis Akrual
Copyright (c) 2026 Yanto Darmawan, Rahimah Rahimah, Tio Waskito Erdi (Author) https://creativecommons.org/licenses/by-sa/4.0
Persepsi Followers Terhadap Personal Branding Digital : Studi Kasus Akun Tiktok @Khairainsyira
This study aims to understand and analyze followers’ perceptions of the digital personal branding built by the Tiktok account @Khairainsyira_. This study uses a qualitative approach with a descriptive method. Data was obtained through semi-structured in-depth interviews with seven followers selected using purposive sampling techniques, supported by observations of uploaded content. The results show that the digital personal branding of @Khairainsyira_ is perceived positively by followers. Khaira is seen as a friendly, calm, honest, and consistent figure in presenting her self-image. Consistent content, authenticity of personal branding, natural communication style, and active interaction with followers are the main factors in building audience trust. Additionally, the content shared has a positive impact in the form of inspiration for fashion style, increased self-confidence, and motivation for followers. Thus, this study concludes that strong digital personal branding is not only determined by content quality, but also by the value of attitude, communication ethics, and emotional closeness between creators and audiences on social media.
Influencer, Media Sosial, Personal Branding, Persepsi Followers, Tiktok
Copyright (c) 2026 Vhiona Rizkia Fadilah (Author) https://creativecommons.org/licenses/by-sa/4.0
Fasilitasi Pendampingan Kelembagaan Koperasi Kelurahan Merah Putih (KKMP) Di Kelurahan Semarang Barat Kota Semarang
The community service activities aim to provide institutional facilitation and mentoring through training, managerial development, strengthening organizational structures, and developing business development strategies for cooperatives. The methods used include interactive lectures, Focus Group Discussions (FGDs), Problem-Based Learning, and Annual Member Meeting (RAT) simulations. The results of the activities indicate an increase in the understanding of management and members regarding cooperative governance, business planning, service innovation, and cooperative decision-making mechanisms. This mentoring is expected to be the first step in strengthening the Merah Putih Village Cooperative (KKMP) so that it can develop into a healthy, accountable cooperative that contributes to the welfare of the West Semarang Village community
Fasilitasi, Pendampingan, Kelembagaan Koperasi Kelurahan Merah Putih (KKMP).
Copyright (c) 2025 Dina Damayanti, Rini Werdiningsih, Nurkholik Nurkholik, Rekno Sulandjari, Firda Nisafera Ulfa (Author) https://creativecommons.org/licenses/by-sa/4.0