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Muhammad Anis Taslim; Bagus Ananta Tanujiarso; Akub Selvia; Muhammad Dwi Kurniawan

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Diabetes Mellitus (DM) is a chronic metabolic disease characterized by persistently high blood sugar levels, which can lead to complications such as diabetic foot issues. A crucial aspect for healthcare professionals providing care to DM patients is assessing the patient's level of adherence and understanding regarding self-care and disease management. Data from the 2023 SKI (Indonesian Health Survey) indicates there were 118,184 cases of Diabetes Mellitus in Central Java. Foot care education delivered via remote services assists patients in performing proper foot care to prevent complications associated with the condition. This study aimed to determine the effectiveness of an animated video based on the Theory of Planned Behavior in improving the knowledge and adherence of patients with diabetic ulcers. A quasi-experimental design was employed, utilizing a one-group pre-test and post-test approach with a control group. Incidental sampling was used to select 60 respondents. The Mann-Whitney test yielded a p-value of < 0.05 (0.017), demonstrating that the animated video based on the Theory of Planned Behavior was effective in enhancing both adherence and knowledge among patients with diabetic ulcers. The findings suggest that this animated video, leveraging audiovisual media, can be implemented in educational settings to help prevent foot complications in patients with diabetes.

Siregar, Ramser Bonardo; Puji P.M, Mostien Adi; Supardi, Endi

Amphibious Journal 2026 Akademi Angkatan Laut

The Kampung Bahari Nusantara (KBN) Program is one of the Indonesian Navy's community empowerment initiatives aimed at improving the welfare of coastal communities through the development of economic, educational, health, tourism, and defense sectors. Tlocor Hamlet, Kedungpandan Village, Jabon District, Sidoarjo Regency, possesses significant coastal resource potential and marine tourism opportunities; however, the implementation of the program has not yet achieved optimal results. This study aims to analyze the implementation of the Kampung Bahari Nusantara Program and formulate strategies to optimize its contribution to community welfare improvement. The research employed a qualitative descriptive approach through observation, interviews, and documentation involving village officials, community members, and representatives of the Indonesian Navy. The findings indicate that the program has positively impacted infrastructure development, tourism growth, and public service accessibility. Nevertheless, several challenges remain, including limited community participation, inadequate human resources, insufficient educational and health personnel, and weak inter-agency coordination. The study concludes that optimization can be achieved through strengthening stakeholder collaboration, enhancing community empowerment, improving infrastructure maintenance, and expanding educational and health services. These efforts are expected to promote sustainable welfare improvement and strengthen maritime resilience in coastal areas.

Siona Putri Shia Vanessa; Andrianto Suhada; Ferry Christian; Leliana Maria Angela

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2026 Universitas Muhammadiyah Manado

Sharia financial literacy is an important aspect in supporting inclusive and sustainable economic development. However, the level of sharia financial literacy among Indonesian society is still relatively low. This condition creates opportunities for Islamic boarding schools (pesantren) to play a strategic role in improving young generations’ understanding of financial management based on sharia principles. Therefore, this community service activity aimed to enhance the sharia financial literacy and inclusion of students through the SAKINAH (Santri Cakap Literasi Keuangan Syariah) Program at Nurul Abshor Islamic Boarding School, Katingan Regency. The program was implemented using a participatory educational approach through socialization, interactive discussions, simple simulations, and participant evaluations. The activity was carried out through collaboration among the Financial Services Authority (OJK) of Central Kalimantan Province, the Islamic Economic Society of Katingan Regency, PT Bank Syariah Indonesia Palangka Raya, Nurul Abshor Islamic Boarding School, the Regional Financial Access Acceleration Team of Katingan Regency, and students of Palangka Raya University. The results showed an improvement in students’ understanding of the importance of saving, the ability to distinguish between needs and wants, sharia financial management, and knowledge of legal and trustworthy sharia financial products and services. The SAKINAH Program was also considered effective in encouraging students to become agents of sharia financial literacy within the pesantren environment and the wider community.

Dwi Noviani; Hilmin Hilmin; Hairun Nisa; Choiriyah Choiriyah; Tegar Ash Shiddiq

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The acceleration of digitalization in recent years has shaped a new socio-economic landscape in Indonesia. Access to app-based financial services and online entertainment has increased rapidly, but at the same time, illegal online lending and digital gambling, targeting adolescents, have flourished. This paper explores a Community Service intervention model that combines preventative digital literacy and artificial intelligence (AI) optimization within the La Tansa Islamic Boarding School in Palembang. The research was conducted using a qualitative approach with participant observation, in-depth interviews, focus group discussions, and written reflection analysis. Findings indicate that strengthening digital literacy based on critical awareness not only improves risk understanding but also deepens self-control integrated with religious values. AI training for educators also encourages changes in learning practices to be more adaptive and reflective of the dynamics of the digital era. This model offers a digital resilience approach that can be replicated in other educational institutions with similar characteristics.

Yakub Fransisko; Sirnawati Sirnawati; Roberth Jekson Msiren; Sarmauli Sarmauli

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the relevance of Robert Raikes' Christian educational thinking to the character formation of children in contemporary Sunday School services. This study uses a qualitative approach with a library research method. Data were obtained from various literature sources such as books, scientific journals, and research articles related to Christian education, character education, and the history of Sunday School development. Data analysis techniques were carried out through the stages of data reduction, grouping themes, interpretation, and drawing conclusions using descriptive qualitative methods. The results show that Robert Raikes' thoughts remain relevant in modern Christian education, especially in the formation of children's character through the teaching of God's Word, discipline, role models, and the instilling of Christian values. Sunday School plays an important role as a means of fostering faith, morality, and social responsibility in children from an early age. In addition, the challenges of the digital era require churches to develop more creative, interactive, and contextual learning methods without abandoning the basic values ​​of the Christian faith. This study confirms that the success of children's character formation depends not only on the church, but also on the role of Sunday School teachers and families who work together to build a conducive spiritual environment. Thus, Robert Raikes' thinking makes an important contribution to the development of Christian education that is relevant in the modern era.

Avia Az Zahra Arum Wangi Kusuma; Niken Dyahariesti

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Telepharmacy is a digital-based pharmaceutical service innovation aimed at improving access to healthcare services and enhancing the quality of pharmaceutical care, particularly in areas with limited healthcare resources. This study aimed to evaluate the implementation of telepharmacy services at Sehat Plus Pharmacy based on the six healthcare quality dimensions established by the World Health Organization (WHO), namely safety, effectiveness, timeliness, efficiency, equity, and patient-centeredness, and to analyze their association with respondent characteristics. A quantitative descriptive-analytic study with a cross-sectional design was conducted. The study involved 35 respondents selected using a total sampling technique. Data were collected through a structured Likert-scale questionnaire and analyzed using univariate analysis and Spearman correlation tests with a significance level of α = 0.05. The results indicated that the overall implementation of telepharmacy services was categorized as very good (88.8%), with the safety dimension achieving the highest evaluation score among all quality dimensions. Most respondents were female and aged between 21 and 25 years. Statistical analysis revealed a significant association between age and perceptions of telepharmacy implementation (p = 0.004; r = -0.471), indicating a moderate negative correlation. In contrast, gender, educational level, and occupation showed no significant association with service implementation (p > 0.05). It can be concluded that telepharmacy services at Sehat Plus Pharmacy have met WHO healthcare quality standards and provide positive user experiences, while age remains an important factor influencing service perception and acceptance.

Riana Tirsya; A. Rasikhu Z. Haramain

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

Adi Maulana Putra Hidayat; Dhanar Intan Surya Saputra

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Public service institutions currently utilize digital technology to improve information accessibility for society. Satres PPA and PPO Polresta Banyumas has an important role in providing services, protection, and education related to violence cases against women and children. However, information regarding services, reporting procedures, and educational materials is still not fully accessible to the public. This study aims to design and develop a service and educational website for Satres PPA and PPO Polresta Banyumas using the Laravel framework. The research method used in this study is the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The website was developed using Laravel, MySQL, and Bootstrap to support responsive interface design. The results show that the developed website is able to provide service information, educational articles, reporting procedures, and contact information effectively. System testing results indicate that all website features function properly according to user requirements. The website is expected to improve public access to information and increase awareness regarding the protection of women and children.

Olivia Maharani; Ajeng Chandra Prameswari; Risma Anita Puriani

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the field of education, cheating remains a critical issue of academic dishonesty. This phenomenon does not merely affect students' grades but also obstructs the development of core character values, including integrity, responsibility, and independence in the pursuit of knowledge. This article aims to analyze the factors influencing cheating behavior and evaluate various forms of intervention from the perspective of early detection of problematic behavior. This study employs a literature review method, examining 20 relevant scientific articles published between 2021 and 2026. The findings reveal that cheating behavior is influenced by internal factors such as self-efficacy, self-control, self-confidence, religiosity, and self-esteem as well as external factors, including peer conformity, parental pressure, the learning environment, and evaluation systems. Effective interventions include group counseling services, classical guidance, modifications to evaluation systems, and the utilization of Artificial Intelligence-based technology to detect potential academic fraud. Consequently, efforts to prevent cheating behavior require a multidimensional approach involving students, teachers, parents, and school policies to cultivate an academic culture of integrity.

Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Kristina Maharani

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

The postpartum period is a critical phase in which mothers experience physiological and psychological recovery. Bengkung, a traditional abdominal binding cloth, is commonly used by Indonesian postpartum mothers, but inappropriate application may cause discomfort and may not support recovery optimally. This community service program aimed to improve postpartum mothers' knowledge and skills regarding safe and appropriate bengkung use. The activity was conducted through counseling, demonstration, guided practice, and evaluation using a one-group pre-test and post-test approach involving 30 postpartum mothers at a community-based maternal health service setting. The educational content covered postpartum physiological changes, indications and contraindications, safe binding principles, hygiene, duration of use, warning signs, and when to seek professional care. The evaluation showed an increase in good knowledge from 26.7% before education to 86.7% after education, and correct practice skills increased from 20.0% to 83.3%. Participants also reported better understanding of avoiding overly tight binding, maintaining breathing comfort, and discontinuing use when pain, shortness of breath, excessive bleeding, or wound problems occur. This activity indicates that structured education and demonstration can strengthen postpartum self-care and support safer integration of traditional practices into maternal health services.

Dwight Nusawakan; Abdul Malik Mufty; Nurul Chaerani Nur; Harianti Fajar; Yosef Marsianus Karno

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

Malpractice in the health professions is one of the issues that can cause harm to patients, health professionals, and healthcare institutions. A lack of understanding among students as prospective health professionals regarding ethical aspects, legal principles, professional standards, and proper service procedures may increase the risk of malpractice. This Community Service activity aims to provide students of STIKES Pasapua Ambon with an understanding of the concept of malpractice, the factors causing malpractice, and preventive efforts through the implementation of professional ethics, compliance with standard operating procedures, effective communication, and the improvement of professional competence. The activity was carried out through counseling, educational sessions, interactive discussions, and guidance on health law for participants. The results of the activity indicate an increase in students’ knowledge and awareness of the importance of understanding the limits of professional authority, legal responsibility, and preventive measures to avoid malpractice in healthcare practice. This activity is expected to help develop future health professionals who are professional, ethical, and responsible in providing safe and high-quality healthcare services.

Muhqisar, Iqvhan; Sanatang Sanatang; Parenreng, Jumadi M.

Repeater : Publikasi Teknik Informatika dan Jaringan 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Desa Motu is an area that experiences limited internet access due to the unavailability of conventional ISP services and weak cellular signal coverage. This study aims to develop a community-based RT/RW Net network system to provide internet access by utilizing Starlink as the main ISP and distributing connectivity through networking devices such as MikroTik routers, access points, switches, and fiber optic media. Network testing was conducted by measuring download and upload speeds using network testing ap-plications, evaluating connection stability through latency (ping) measurements, and assessing signal coverage at several user locations. The results show that the implemented RT/RW Net network is able to provide a stable internet connection with consistent speeds at different testing times, as well as optimal signal distribution across multiple measurement points. The authentication system using vouchers, PPPoE, hotspot login, and MAC Binding functions properly, and the free educational access feature also operates effectively. These findings indicate that the RT/RW Net–based community network model can serve as an affordable and sustainable solution for expanding internet access in rural areas.

Muhammad Zulkarnaen; Mazwar; Teuku Muttaqin Mansur

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the effectiveness of legal capacity-building for Temporary Land Deed Officials (PPATS) in the preparation of land deeds in Aceh Besar Regency, Aceh Province. The research employs an empirical juridical method with a qualitative approach, utilizing data collection techniques including interviews, observation, and document analysis. This approach enables a comprehensive examination of both the normative framework and its practical implementation in the field. The findings indicate that the effectiveness of capacity-building for PPATS remains suboptimal, as the existing programs are largely administrative, incidental, and insufficient in addressing substantive legal aspects. Several factors influence this condition, including the non-legal educational background of PPATS, prevailing community legal culture, limitations in training programs, weak institutional coordination, and social pressures encountered in the practice of land deed preparation. These challenges contribute to a low level of material competence and legal prudence among PPATS in carrying out their duties. Accordingly, there is a need for a more sustainable, contextual, and competency-based capacity-building model to enhance the professionalism of PPATS. Such an approach is essential to strengthen their substantive legal understanding, improve the quality of land deeds, and ultimately support the realization of legal certainty in land administration services.

Sudarmono Sudarmono; Jerry Jerry

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Counseling etymologically derives from the noun counsel, which originates from the Latin consilium, rooted in consilere, meaning “to consult,” or to seek the views and advice of others as guidance for consideration and decision-making. As a verb, to counsel or counseling refers to the act of providing advice, guidance, warnings, encouragement, and instruction aimed at fostering self-surrender in addressing problems and managing negative behaviors among students. Educational guidance and counseling aim to strengthen Christian students to live victoriously in the Lord Jesus Christ by bringing them to an understanding of the light of God’s Word and the acceptance of themselves as God’s grace. This Classroom Action Research was conducted to address and resolve the problems of Christian students based on the research formulation, particularly through the application of intellectual, moral, and social approaches as strategic steps to enhance educational counseling services. The study employed a qualitative approach, with data collected through in-depth interviews and field notes. Data analysis was carried out by categorizing findings to generate emerging themes. In-depth interviews and focus group discussions were conducted with three teacher participants and two student participants. The findings revealed that several students required special attention due to tendencies toward delinquent behavior, while one case indicated a student’s involvement in narcotics. These findings demonstrate that student-related issues require special intervention efforts to improve their spiritual and mental well-being, leading them to a deeper knowledge of the Lord Jesus Christ as their personal Savior. The ultimate goal is the salvation of students’ souls and the glorification of the name of the Lord Jesus Christ.

Trie Hierdawati; Siswoyo Siswoyo; Mainita Mainita; Amrizal Amrizal

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen the strategic role of Posyandu (Integrated Health Post) as a center for family health education through the innovation of its educational functions. Previously, Posyandu operations in the community tended to be limited to routine basic health services, such as weight monitoring and nutritional status recording, while the crucial aspect of health education remained suboptimal. This limitation has contributed to a lack of public understanding regarding healthy lifestyles and the prevention of chronic diseases or stunting. The methods implemented in this program included problem identification through observation, health socialization and education, specialized training for Posyandu cadres to enhance their communication capacity, and direct mentoring during activity implementation. The results demonstrated a significant increase in family knowledge regarding balanced nutrition and clean and healthy living behaviors (PHBS). Furthermore, Posyandu cadres became more active and skilled in delivering health information communicatively to the community. This program demonstrates that by strengthening its educational function, Posyandu can transform into an effective and sustainable family health learning center, significantly impacting the improvement of community health standards at the frontline level.

Sri Rahayu; Mirza Anindya Pangestika

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Early Childhood Education (PAUD) or Kindergarten (TK) is an important level of education in building the foundations for children's overall development, covering aspects of religious and moral values, physical-motor skills, cognitive skills, language, social-emotional skills, and the arts. The development of PAUD/TK currently shows a positive trend, as seen in the increasing public awareness, number of institutions, and participation of children aged 4–6 years. However, challenges still arise, such as limited facilities and infrastructure, variations in educator competence, differences in access to services between regions, and the need for stimulation at home. Competition among early childhood education institutions is quite fierce, driving innovation in learning quality, teacher competence, facilities, and flagship programs. In this context, marketing management plays a strategic role in building the institution's image, conveying information about educational services, identifying community needs, and increasing the institution's competitiveness in an ethical and sustainable manner. TK Muslimat NU Pakembaran, as a religious-based PAUD institution, plays an important role in developing children's development and instilling Islamic values. Although the marketing strategy is still simple and predominantly based on a familial approach and word-of-mouth promotion, these efforts are effective in building community trust and loyalty. In the future, strengthening a more systematic marketing management can increase competitiveness, expand the reach of information, and support the sustainability of the institution in providing quality, religious, and character-building early childhood education services.

Cici Maisyaroh; Luthfi Acintya Kurniadewi; Fetty Ernawaty

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to examine how an online bajaj-based pick-up and drop-off service developed by a kindergarten is implemented. The bajaj application is considered an innovation in a community-based educational transportation system. The limitations of conventional pick-up and drop-off systems in providing optimal efficiency, transparency, and safety form the basis of this research. This study employed a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. The results indicate that the use of the online bajaj application improves service quality through features such as booking services, real-time location tracking,and notifications to parents, which enhance time efficiency, transparency, and a sense of security. Compared to commercial transportation services, the community-based service model allows for more controlled operational management. However, challenges such as low digital literacy among users, limited network infrastructure, and potential data security risks were also identified. Critically, this innovation contributes significantly to the development of the smart mobility concept in the education sector, although it still requires improvement in terms of system sustainability and user data protection.

Arnelita Ayu Az-zahwa; Herdiani Romadhona; Annisa Aulia Rahmah; Blezend Syahrira Rona Maynando; Yesha Verlita Evelin +3 more

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement