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Molle, Jhonderic

International Journal of Christian and Catholic Philosophy 2025 International Forum of Researchers and Lecturers

Contemporary church ministry is often trapped in a seasonal pattern, with increased activity only during major events like Christmas and Easter, while stagnating at other times. This phenomenon indicates a fundamental problem in leadership patterns that are not poverty-oriented. This article analyzes the roots of seasonal church ministry through a qualitative-descriptive approach and theological reflection based on Osmer's framework. Literature reviews by Barna, Maxwell, Banks & Ledbetter, as well as the leadership principles of Jesus Christ, show that seasonality is eliminated by reactive leadership that lacks a long-term vision, minimal spiritual training, and a weak ministerial cadre system. As a solution, this article offers a sustainable leadership model that emphasizes a year-round discipleship vision, ministerial training and regeneration, systematic ministry evaluation, and the spiritual example of leaders. This model is believed to help churches experience stable growth, establish a consistent ministry rhythm, and present relevant evidence to the world. Thus, sustainable leadership is a strategic and theological approach to addressing seasonal ministry and strengthening the mission of the church today.

Fitriatunnisa Shabrina; Toni Ari Wibowo

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of educational tourism villages is one of the sustainable tourism strategies that integrates learning activities, environmental conservation, and local community empowerment. This study aims to analyze the potential and development strategies of Belawa Village as an educational tourism village in Cirebon Regency. The research employed a qualitative method with a case study approach. Data were collected through field observations, in-depth interviews with managers and community members, and literature review. The results indicate that Belawa Village has strong tourism potential, particularly in educational tourism based on the conservation of the Belawa softshell turtle (Amyda cartilaginea), nature-based tourism, and local cultural tourism. Educational activities such as outing classes, animal introduction programs, environmental education, and cultural arts training have been implemented and fulfill the elements of something to see and something to do in educational tourism. However, the development of this educational tourism village has not yet been optimal due to limitations in destination management, supporting facilities and infrastructure, promotion, and human resource capacity. Therefore, integrated development is required through the packaging of educational tourism attractions, improvement of human resource competencies, provision of supporting facilities, and collaboration among the government, community, academics, and tourism stakeholders. The development of Belawa Village as an educational tourism village has the potential to provide economic, social, and educational benefits while supporting environmental conservation and strengthening local cultural identity.

David Radjak; Rustam Tohopi; Yakob Noho Nani

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine and describe the transparency of service procedures, the ease of procedures, and the ease of obtaining information at the Kota Timur District Office in Gorontalo City. Using a qualitative, descriptive approach through observation, interviews, and documentation, the study results indicate that transparency of service procedures has been effectively implemented through the provision of clear, complete, and easily accessible information to the public. Information regarding service types, requirements, completion times, and fees is published through bulletin boards, brochures, social media, and direct explanations from officers, so that the public can understand the service process without confusion. In terms of ease of procedures, the service flow has been designed to be simple, concise, and user-friendly, ensuring ease of access for service applicants and even for vulnerable groups such as the elderly. Furthermore, the ease of access to information is also evident in the use of various communication channels, both in person and digitally. Information boards, leaflets, social media, and digital displays are actively used to disseminate information so that the public can understand procedures before visiting the office and better prepare documents. Overall, these three indicators demonstrate that the Kota Timur District Office is committed to implementing the principle of transparency in public services, although further innovation is needed to ensure information reaches a wider and more equitable public.

Muhammad Didi Ahmadi

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to explore the communication styles and experiences of healthcare workers in enhancing public service communication skills at Petir Community Health Center (Puskesmas Petir) in Tangerang City. Effective communication is a crucial factor in the quality of healthcare services for patients; however, various challenges such as time constraints, differences in patients’ backgrounds, and work pressure often hinder optimal interactions. This research employs a qualitative approach with a case study method, involving in-depth interviews, participatory observations, and document analysis to uncover the experiences, perceptions, and practices of healthcare workers in communicating with patients and the community. The findings indicate that communication skills are improved through internal training, peer mentoring, and the adaptation of communication strategies to match patient characteristics. Additionally, personal motivation, managerial support, and a conducive work environment play significant roles in the successful implementation of communication strategies. The results of this study provide an in-depth understanding of public service communication practices within the community health center context and serve as a basis for recommendations in developing training programs and policies to enhance the quality of interactions between healthcare workers and the community.

Azis Faturokhman; Hikmatullah Hikmatullah; Hapizul Ahdi

The book Uqūd al-Lujjayn fī Bayān Ḥuqūq az-Zaujayn by Sheikh Nawawi al-Bantani is one of the classical texts that is very popular among Islamic boarding schools and the Muslim community of the archipelago. However, in contemporary discourse, this book is often the target of criticism from Muslim feminists who accuse it of being full of gender bias and patriarchal. This criticism arises because of discussions about the wife's obligation to obey her husband, the prohibition of leaving the house without permission, and the husband's permissibility to reprimand his wife who is considered nusyūz. This paper attempts to conduct a philological and hermeneutic analysis of the text Uqūd al-Lujjayn by reviewing the historical, methodological, and fiqh reference sources of Sheikh Nawawi al-Bantani. This study found that the patriarchal character in the book is pseudo (pseudo), not ideological. Sheikh Nawawi actually wrote this book within the tradition of Islamic jurisprudence (fiqh akhlaqiyyah), not as a legitimation of male power over women. Through a philological approach, it was found that the text's structure and selection of hadith in this book aimed to educate household morals, not to reinforce the patriarchal system. Therefore, accusations of gender bias against Sheikh Nawawi require methodological reexamination to avoid falling into ahistorical ideological readings.

Mumtaz Muhmmad Hafidz; Edi Mufrodi; Rizki Putri Aulia; Dzulkifli Hanafi; Neli Amaliah +2 more

Divorce is a social phenomenon that is increasingly common and has various social, economic, and psychological impacts, especially for women as the most vulnerable party. Divorce not only results in changes in the legal status of husband and wife, but also affects the emotional condition and social well-being of women after the end of the marriage bond. From an Islamic legal perspective, the 'iddah period functions as a protection mechanism for women after divorce, which aims to maintain honor, ensure clarity of pregnancy conditions, and provide certainty of legal status. However, in practice there are conditions that resemble the 'iddah period without fully fulfilling the formal provisions of Islamic law, known as Syibhul 'Iddah, due to the unclear status of divorce or differences in legal interpretation. This concept has an important role in protecting women's rights, especially regarding livelihood, residence, and legal certainty after divorce. This study uses a library research method with a normative legal approach. Data were collected through a review of primary, secondary, and tertiary legal materials, including the Qur'an and Hadith, Islamic jurisprudence literature, laws and regulations such as the Compilation of Islamic Law, and relevant journals and scholarly works. Data analysis was conducted qualitatively using descriptive-analytical methods to examine the concept of Syibhul 'Iddah and its implications for the protection of women's rights after divorce.  

Muhaemina Muhaemina; Nur Aisyah; Kurniati Kurniati

Solid waste management in Makassar City constitutes a strategic issue that extends beyond technical and administrative concerns to encompass legal, ethical, and socioreligious dimensions. Although the local government has established regulatory frameworks and policy instruments for waste management, empirical conditions reveal a persistent gap between legal norms and their implementation, as reflected in high waste generation rates, weak source segregation, limited public participation, and increasing pressure on landfill capacity. This study aims to analyze the effectiveness of waste management in Makassar City from the perspective of Islamic law and to examine the potential integration of Sharia principles in strengthening sustainable environmental governance. The research employs a qualitative approach with a descriptive-analytical design based on policy analysis, literature review, and theoretical synthesis of Islamic legal doctrines, particularly maqāṣid al-sharīʿah and fiqh al-bī’ah. The findings indicate that, despite the existence of adequate local legal instruments, waste management practices remain ineffective due to insufficient internalization of ethical values, weak law enforcement, and limited behavioral change within society. From the perspective of Islamic law, these conditions demonstrate the incomplete realization of the principles of amanah (trust and responsibility), maslahah (public interest), and the prevention of harm (lā ḍarar wa lā ḍirār) in both governmental practice and public conduct, thereby undermining the objectives of protecting human life and the environment. The implications of this research highlight the importance of synergizing positive law and Islamic legal principles to promote environmentally sustainable governance oriented toward long-term public welfare.  

Susilarnawanty Folasimo; Tut Rayani Aksohini Wijayanti

Medical Laboratory Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Nausea and vomiting are common symptoms experienced during early pregnancy, especially in the first trimester, and can adversely affect maternal comfort, nutritional intake, and overall well-being. In primary health care settings, these symptoms are often managed with pharmacological treatments; however, such approaches may raise concerns regarding safety, potential side effects, and accessibility for pregnant women. Therefore, there is increasing interest in non-pharmacological interventions that are safer and more practical. One alternative method is lemon aromatherapy (Citrus limon), which is believed to reduce nausea and vomiting by stimulating the olfactory system and promoting a relaxing effect. This study aimed to assess the effectiveness of lemon aromatherapy in decreasing the frequency of nausea and vomiting among first-trimester pregnant women diagnosed with emesis gravidarum at the Rum Balibunga Community Health Center. The research applied a pre-experimental design using a one-group pretest–posttest approach. A total of 30 pregnant women in their first trimester were selected through purposive sampling. The intervention involved inhalation of lemon aromatherapy over a specified duration. Data on the frequency of nausea and vomiting were collected before and after the intervention using a structured observation instrument. The data were analyzed using both descriptive and inferential statistics, with the Wilcoxon signed-rank test employed to determine differences between pre- and post-intervention results. The findings revealed a significant reduction in nausea and vomiting frequency after the intervention. Overall, lemon aromatherapy proved to be an effective, safe, and practical non-pharmacological option to support antenatal care services.

Arif Lukmanul Hakim; Mudji Hartati; Sobirin Sobirin; Husnul Khair Pulungan; Asep Supriyadi

Proceeding of the International Conference on Social Sciences and Humanities Innovation 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This paper reviews the role of Artificial Intelligence (AI) in Islamic education within secondary schools, emphasizing both its practical uses and the ethical challenges it presents. The review looks into the current trends, tools, and the impact of AI on the learning experience, as well as its ethical implications from an Islamic perspective. The study follows a systematic literature review (SLR) approach based on the PRISMA guidelines and includes research from 2022 to 2025, sourced from platforms like Google Scholar. After a thorough selection process, 15 articles were included in the review, offering valuable insights into the technological and ethical aspects of AI in Islamic secondary education. The use of AI has notably enhanced learning outcomes in Islamic education by allowing personalized learning, boosting student engagement, and streamlining feedback mechanisms. Tools like intelligent tutoring systems and educational chatbots have been widely adopted. However, challenges around data privacy, algorithmic bias, and technology access persist. Additionally, incorporating Islamic ethical values into AI-driven educational platforms presents both opportunities and challenges. Addressing these ethical implications is vital, requiring frameworks that align with Islamic principles such as maṣlaḥa (public welfare), justice, and human dignity. Education policies and teacher training programs should concentrate on promoting the responsible use of AI, ensuring it improves educational experiences while preserving ethical and cultural integrity.

M. Al Ravi Azis; Koko Adya Winata; Laesti Nurishlah; Syifa Rohmati Mashfufah; Romi Wilza

Proceeding of the International Conference on Social Sciences and Humanities Innovation 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This article delves into the application of gamification in Islamic Religious Education (IRE) for primary school students, focusing on its impact on motivation, emotional engagement, and learning psychology. It offers a systematic review of relevant studies, evaluating both the positive outcomes and challenges of using gamification in IRE. A thorough library research approach was used, drawing from academic journals, books, and conference papers. Key databases like Google Scholar, JSTOR, and ERIC were searched to identify studies published between 2010 and 2025. Studies that met specific criteria relevance to the topic, educational level, and a focus on gamification, motivation, emotional engagement, and learning psychology were selected. The findings suggest that gamification in IRE can significantly enhance student motivation, emotional engagement, and learning outcomes. Elements such as rewards, challenges, and interactive activities help create a positive learning environment, promoting better retention and understanding of Islamic teachings. Emotional engagement is particularly heightened when gamification is tailored to the cultural and religious contexts of the students, fostering a deeper connection to the material. The study emphasizes that incorporating gamification in IRE could enhance the overall educational experience for primary students, boosting their motivation and emotional involvement in learning. It also highlights the importance of designing gamified content that is culturally relevant and contextually appropriate to maximize the positive effects on student learning. The study recommends that educators, curriculum developers, and policymakers consider using gamification to improve the quality of Islamic education in primary schools.

Fatmawati A Rahman; Jasruddin Daud; Rifdan Rifdan; Wahira Wahira

Proceeding of the International Conference on Social Sciences and Humanities Innovation 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Interoperability has become a critical enabler of integrated service delivery in contemporary digital government. However, despite significant technological investments, many governments continue to experience fragmented service systems and limited public value outcomes. This study examines how institutional design shapes interoperability capacity and how interoperability contributes to public value creation within digital government frameworks. Employing a qualitative explanatory case study approach, data were collected through semi-structured interviews, document analysis, and institutional observations. The findings reveal that interoperability is not solely a technical function but an institutional capability embedded in governance structures, regulatory frameworks, data standards, and coordination mechanisms. While technical data exchange mechanisms exist, institutional fragmentation, regulatory ambiguity, and limited cross-agency collaboration constrain seamless integration. The study demonstrates that institutional design mediates the relationship between interoperability and public value creation by influencing the effectiveness of integrated service delivery. Public value gains are evident in operational efficiency and accessibility; however, improvements in legitimacy, trust, and service coherence remain incremental where institutional alignment is weak. The research contributes to digital governance literature by conceptualizing interoperability as an institutional construct and highlighting the necessity of governance reform for sustainable public value generation. The findings suggest that governments must prioritize institutional coherence, standardized data governance, and collaborative coordination frameworks to fully realize the transformative potential of digital government.

Nurasia Natsir; Anne Abdul Rahman; Khaeriyah, Khaeriyah; Fadly Mappisabbi; Shelina Amelia +8 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This Community Service Program (PkM) aims to enhance character, life skills, and family capacity in supporting youth development in Parangloe District, Gowa Regency, South Sulawesi. The family entrepreneurship training activity was conducted through an educational approach, skills training, family workshops, and structured mentoring by involving youth as agents of change. Implementation methods included material presentations on the dangers of drugs, socialization of youth-family collaboration, exposition of entrepreneurship concepts, and hands-on practice in making handicrafts (mini brooches from felt fabric). The activity results demonstrated increased knowledge and understanding among youth regarding positive character values such as discipline, responsibility, and effective communication. Skills training had a significant impact on youth abilities in critical thinking, collaboration, and creativity development. Family empowerment through parenting pattern workshops yielded positive outcomes in parent-child relationships. This program is expected to serve as a model for human resource development at the local level and can be replicated in other regions to create a young generation with excellent character and competitive edge.

Mursalin Mursalin; Muhammad Anas; Muhammad Wahyudi Mokobombang; Noerhayati Amirullah; Andi Ikhsan Suyatno +6 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This Community Service Program (PKM) aims to improve the quality of youth and strengthen the role of families in youth development through structured socialization and training programs in Parangloe District, Gowa Regency, South Sulawesi. The formation of an excellent generation requires active and synergistic roles among youth, families, and the social environment. Families hold a strategic position as the primary space for character formation, while youth need proper guidance to develop their potential optimally and responsibly. The program was implemented through a series of socialization activities, seminars, interactive discussions, and training sessions involving youth, families, community leaders, sub-district government officials, and facilitators from educational institutions. Through a collaborative socialization and training approach, the activities successfully enhanced participants’ understanding of the importance of effective communication, positive parenting, and the strengthening of character values within family life. The results indicate increased participant knowledge regarding the roles of youth and families, the establishment of supportive collaboration, and the growth of commitment to creating a conducive environment for youth development. This program represents an important step in preparing a generation in Parangloe District that is strong in character, adaptive, competitive, and capable of contributing positively to future community development.

Lucky Antonio; Donalia Reynaldo

International Journal of Christian and Catholic Philosophy 2025 International Forum of Researchers and Lecturers

This study examines the integration of Artificial Intelligence (AI) in Christian Religious Education (PAK), using four Biblical principles love, justice, truth, and stewardship as a framework. Employing a qualitative approach with thematic triangulation through interviews with leaders, lecturers, and students, the research aims to understand how AI can be used ethically in PAK. The findings indicate that AI, when applied thoughtfully and ethically, can significantly enhance the learning process. The principle of love emphasizes the importance of honesty, empathy, and a compassionate approach in the use of AI. Justice calls for equitable access to AI tools, ensuring that all learners can benefit regardless of their backgrounds. The principle of truth encourages theological discernment in the application of AI, ensuring that it aligns with Christian teachings. Stewardship highlights the responsibility to manage AI technologies wisely, using them to serve God's purposes. AI is viewed not as a replacement for human educators but as a tool to serve and glorify God in the educational process. The study suggests that theological institutions should create ethical AI guidelines to ensure responsible use and should focus on enhancing faith-based digital literacy among students, preparing them for the digital age while remaining rooted in their faith.

Ambo Masse; Muhammad Natsir Mallawi; Indriati Amirullah; Syafaruddin Syafaruddin; Nurasia Natsir +7 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This Community Service Program (PKM) was conducted with the primary objective of enhancing understanding, awareness, and skills among youth in Parangloe District in preventing drug abuse. Drug abuse has become one of the greatest threats to the development of young generations in Indonesia, including in Parangloe District, which has begun to show indicators of increasing risk. This activity focused on education-based prevention efforts and youth empowerment through a peer educator approach, whereby youth were trained to become agents capable of disseminating information and positive influence within their communities. The program was implemented through a series of socialization sessions, seminars, interactive discussions, and peer youth training. The materials provided covered understanding various types of drugs, causal factors of abuse, health impacts, social and legal consequences, and prevention strategies applicable at the family, school, and community levels. The results demonstrated increased participant knowledge, formation of Peer Youth Groups Concerned with Anti-Drug Efforts, and growing commitment to undertake sustainable prevention measures. This PKM activity had a significant impact on strengthening social resilience in Parangloe District and building an active role for youth as pioneers of the anti-drug movement.

Melia Putri; Ananda Putri Nabila; Yulia Novita; Naskah Naskah

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.

Teguh Handoyo; Ani Ani

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Constructivism learning theory places learners as active subjects in constructing knowledge through learning experiences, social interactions, and reflection on their surroundings. This approach views learning not as a passive process of receiving information, but as an active process of constructing meaning based on the prior knowledge possessed by learners. This paper aims to comprehensively examine the development and definition of constructivist learning theory, its main principles and characteristics, and its implications in the learning process, particularly in the context of primary education. The writing method used is a literature study by analyzing various literature sources in the form of textbooks, scientific journal articles, and other relevant references related to constructivism theory. The results of the study show that constructivist learning emphasizes learner-centered learning, where knowledge is not transferred directly by the teacher but is constructed through a process of assimilation and accommodation. In this approach, teachers act as facilitators who design a conducive learning environment so that students are able to build understanding independently and through social interaction. The application of constructivist learning has been proven to encourage the development of critical thinking, problem solving, cooperation, and meaningful learning. Therefore, constructivist learning theory is relevant to be applied in modern learning as an effort to improve the quality of the learning process and outcomes of students.

Mutiara Frakusyari Wibowo; Nanda Lutfiah Cahya May Salva; Tries Ellia Sandari

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Mita Nur Laili; Sri Luayyi; Ninik Anggraini

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

Lili Andriani; Nova Hari Santhi

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.