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As a strategic public policy, the Free Nutritious Meal program serves as a long-term social investment aimed at enhancing the quality of human resources. This study is directed to examine and map the positive contributions of the MBG initiative to the pillars of health, discipline levels, and academic achievement of students through a literature review method. The article search, utilizing keywords such as "Makan Bergizi Gratis," "Implementasi MBG," and "Dampak MBG," yielded 10 relevant scientific articles, which were subsequently analyzed using thematic analysis techniques. The findings indicate that the MBG program exerts a significant positive impact on various dimensions of student development. In the academic aspect, this program improves students' focus, concentration, motivation, and active learning engagement. Health-wise, MBG contributes to improving nutritional status, which supports children's physical and psychological readiness, whereas, in terms of discipline, this intervention is proven to increase attendance rates while reducing tardiness at school. Overall, it is concluded that the MBG program does not merely function to fulfill essential nutritional intake, but also acts to maximize learning effectiveness and student academic performance across all education levels.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

The role of guidance and counseling teachers in student career planning in vocational schools is still weak. The purpose of the study was to analyze the implementation of the BK service program in career planning for vocational school students. The study used a qualitative descriptive method. The study was conducted at SMK Muhammadiyah Paguyangan with research subjects being BK teachers, vice principals for curriculum, and vocational school students. Data collection through observation, interviews, and document studies. Data validation applied triangulation of sources and methods. Data analysis used the Atlas ti.8 application. Research stages; determining topics, compiling interview guidelines, selecting data collection methods, collecting data, analyzing data, and drawing conclusions. Research results; (1) the role of BK teachers in identifying students' potential, interests, talents, providing guidance in choosing education or careers, as motivators, facilitators, mediators, directors, program managers, and informants, (2) BK teacher strategies in student career planning; providing basic services to recognize self-potential, motivating, encouraging the use of technology, and digital platforms, and (3) implementation of BK programs through an integrated process, including; program planning, resource provision, implementation of evaluation services, feedback, and continuous improvement. Program innovation and monitoring are integral parts to maintain the relevance and effectiveness of BK services. The success of BK program implementation depends on the quality of coordination and commitment of all parties in developing the program.

Cattle farming plays a strategic role in rural economic development by generating employment, supplementary household income, and contributing to food and nutritional security. However, in Indonesia, most smallholder cattle enterprises remain traditional and small-scale, leading farmers to treat livestock farming primarily as a secondary livelihood. While previous studies have largely focused on technical adoption and production performance, limited attention has been given to farmers’ psychological interest as a foundation for sustaining livestock enterprises. Therefore, this study aims to analyze the level of community interest in cattle farming and examine the influence of farmers’ characteristics (age, education level, herd size, number of family dependents, farming experience, and primary income) on such interest. A quantitative survey was conducted involving 34 cattle farmers in Taji Village, Jabung District, Malang Regency, selected using total sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that community interest in cattle farming is generally high, as reflected in emotional (3.93), cognitive (3.81), and conative (3.74) dimensions measured on a four-point Likert scale. Regression results indicate that age has a significant positive effect (p = 0.022), whereas farming experience has a significant negative effect (p = 0.025) on interest levels. Other variables show no statistically significant influence. These findings highlight that psychological engagement in cattle farming is shaped more by demographic and experiential factors than by formal education or income level. The study contributes to the literature by positioning interest as a psychological determinant of livestock sustainability. Policy implications emphasize the urgency of risk-mitigation extension programs to address farmer burnout, incentivized intergenerational knowledge transfer, and cooperative-based institutional support to ensure smallholder livestock sustainability.

The increasing competition in the coffee shop industry requires Micro, Small, and Medium Enterprises (MSMEs) to continuously improve service quality and product quality to maintain customer satisfaction and business sustainability. Ngopi Pojok 98 experienced a decline in revenue over several months, indicating potential problems related to service performance and product consistency. This study aims to analyze the improvement of customer satisfaction after implementing service quality and product quality enhancements at Ngopi Pojok 98. This research employed a quantitative approach using a One Group Pretest–Posttest Design. The sample consisted of 50 respondents selected through purposive sampling. Data were collected using questionnaires administered before and after the improvement program and analyzed using validity tests, reliability tests, the Shapiro–Wilk normality test, and the Paired Sample t-Test with the assistance of SPSS software. The results showed that all instruments were valid and reliable. The normality test indicated a significance value of 0.291 (>0.05), confirming normal data distribution. Furthermore, the Paired Sample t-Test produced a significance value of 0.000 (<0.05), indicating a significant difference in customer satisfaction before and after the improvements. The average satisfaction score increased from 29.68 to 34.88. These findings confirm that enhancing service quality and product quality effectively improves customer satisfaction in coffee shop MSMEs.

The professionalism of novice lecturers is essential for improving the quality of higher education, particularly in Islamic Higher Education Institutions (PTKI). This study aims to analyze the implementation of the Short Course Program for Novice Lecturer Competency Development (PKDP) and examine the contribution of its learning materials to strengthening novice lecturers' professionalism at UIN Sulthan Thaha Saifuddin Jambi in 2026. A descriptive qualitative approach was employed using observation, in-depth interviews, and documentation. The program was conducted through blended learning, consisting of face-to-face sessions on 10–11 June 2026 at Aston Hotel Jambi and online sessions from 14–21 June 2026. The findings reveal that the PKDP was implemented systematically and effectively enhanced participants' pedagogical, professional, social, and academic competencies. The program materials also strengthened participants' readiness, enthusiasm, and commitment to carrying out the Tri Dharma of Higher Education. These findings indicate that PKDP is an effective strategy for developing novice lecturer professionalism and improving the quality of human resources in Islamic higher education.

This study aims to determine the effect of triangle pass and square pass training on passing accuracy among female futsal extracurricular participants at SMA Negeri 1 Cisaat. This study employed a quantitative method with a two-group pretest–posttest experimental design. The sample was divided into two groups: one group received triangle pass training, while the other group received square pass training. Data were collected through passing accuracy tests conducted before (pretest) and after (posttest) the treatment. The data were analyzed using paired sample t-tests and independent sample t-tests. The results showed that there was an improvement in passing accuracy in both groups. The triangle pass group increased its mean score from 62.40 to 78.20, while the square pass group improved from 61.80 to 73.50. Statistical analysis indicated that both training methods had a significant effect on passing accuracy (p < 0.05). Furthermore, there was a difference in effectiveness between the two methods, with triangle pass training being more effective than square pass training. In conclusion, both triangle pass and square pass training significantly improve passing accuracy; however, triangle pass training is more recommended as the primary method in futsal training programs.

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

Needle Stick Injury (NSI) is a serious occupational hazard among healthcare workers due to the risk of transmitting bloodborne pathogens. A preliminary study at Puskesmas X found that 60% of healthcare workers had experienced NSI. This study aimed to analyze the relationship between work standards, skills, and training with the incidence of NSI among healthcare workers (nurses and midwives) at Puskesmas X, East Bolaang Mongondow Regency. An analytical observational study with a cross-sectional design was conducted. A total sampling technique was used, resulting in 37 respondents. Data were collected using a structured questionnaire and analyzed using statistical tests. The results showed majority of respondents were aged 26–34 years (67.6%), female (81.1%), and had experienced NSI (73.0%). Statistical analysis showed a significant association between work standards (p = 0.018), skills (p < 0.001), and training (p = 0.014) with NSI incidence. Poor work standards, inadequate clinical skills, and limited participation in training were strongly associated with higher rates of NSI. Community health centers are recommended to implement regular occupational safety training programs to improve the technical skills of healthcare workers.

Needle Stick Injury (NSI) is a serious occupational hazard among healthcare workers due to the risk of transmitting bloodborne pathogens. A preliminary study at Puskesmas X found that 60% of healthcare workers had experienced NSI. This study aimed to analyze the relationship between work standards, skills, and training with the incidence of NSI among healthcare workers (nurses and midwives) at Puskesmas X, East Bolaang Mongondow Regency. An analytical observational study with a cross-sectional design was conducted. A total sampling technique was used, resulting in 37 respondents. Data were collected using a structured questionnaire and analyzed using statistical tests. The results showed majority of respondents were aged 26–34 years (67.6%), female (81.1%), and had experienced NSI (73.0%). Statistical analysis showed a significant association between work standards (p = 0.018), skills (p < 0.001), and training (p = 0.014) with NSI incidence. Poor work standards, inadequate clinical skills, and limited participation in training were strongly associated with higher rates of NSI. Community health centers are recommended to implement regular occupational safety training programs to improve the technical skills of healthcare workers.

Radiological examination is a diagnostic supporting procedure aimed at visualizing the internal structures of the human body to assist in establishing a diagnosis. One of the examinations performed is the Acromioclavicular Joint examination, which is used to identify abnormalities of the acromioclavicular joint. This study aims to compare the imaging results of the Acromioclavicular Joint using the anteroposterior (AP) projection with a 3 kg weight and the AP projection without a weight. The study was conducted at the Radiology Laboratory of STIKES Boneo Nusantara, Diploma III Radiology Study Program, using a conventional radiography unit and a quantitative descriptive method with a case study approach. Data were collected through observation and questionnaires. The results showed that the examination using a 3 kg weight produced clearer Acromioclavicular Joint images than the examination performed without a weight. The difference was reflected in the improved visualization of the anatomical structures, thereby facilitating a more accurate assessment of the joint. This study concludes that the use of a 3 kg weight in the AP projection provides superior imaging results by enhancing the visualization of the anatomy of the shoulder joint, thereby potentially improving the accuracy of the radiological evaluation of the Acromioclavicular Joint.

Radiological examination is a diagnostic supporting procedure aimed at visualizing the internal structures of the human body to assist in establishing a diagnosis. One of the examinations performed is the Acromioclavicular Joint examination, which is used to identify abnormalities of the acromioclavicular joint. This study aims to compare the imaging results of the Acromioclavicular Joint using the anteroposterior (AP) projection with a 3 kg weight and the AP projection without a weight. The study was conducted at the Radiology Laboratory of STIKES Boneo Nusantara, Diploma III Radiology Study Program, using a conventional radiography unit and a quantitative descriptive method with a case study approach. Data were collected through observation and questionnaires. The results showed that the examination using a 3 kg weight produced clearer Acromioclavicular Joint images than the examination performed without a weight. The difference was reflected in the improved visualization of the anatomical structures, thereby facilitating a more accurate assessment of the joint. This study concludes that the use of a 3 kg weight in the AP projection provides superior imaging results by enhancing the visualization of the anatomy of the shoulder joint, thereby potentially improving the accuracy of the radiological evaluation of the Acromioclavicular Joint.

This study investigates why applicants who have passed the initial admissions stage do not proceed to final enrolment in an Indonesian private higher education context. While student recruitment is often measured by the number of applications received, institutional sustainability depends on the ability to convert applicants into enrolled students. This study employed a descriptive survey design supported by thematic analysis of open-ended responses. Data were collected from 179 applicants who had participated in the admissions process but did not complete final re-registration. The data were analyzed using frequencies, percentages, and thematic categorization. The findings show that conversion failure is influenced by several factors, including waiting for public university admission results, financial constraints, postponement of study plans, family considerations, uncertainty about the institution or study programmed, preference for other institutions, and campus accessibility. A key finding reveals that 58.1% of respondents would reconsider enrolment if scholarships, tuition discounts, or other financial assistance were available. These findings highlight the need for a conversion management strategy through targeted financial aid, transparent cost communication, family engagement, and proactive applicant follow-up.  

This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

This study examines the effectiveness of the GOOL (Dukcapil Go Online) service in accelerating the issuance of birth certificates at the Population and Civil Registration Office of Probolinggo City. GOOL is a digital-based civil administration service innovation that allows residents to process civil documents without visiting the office in person. This study employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentation. Effectiveness indicators were based on Campbell's (2014) theory, covering: program success, goal achievement, community satisfaction, and overall objective attainment. The findings indicate that the GOOL service is generally effective in expediting birth certificate issuance. Supporting factors include collaboration with healthcare facilities (Indonesian Midwives Association and hospitals), an integrated 3-in-1 service program, and adequate technological infrastructure. Inhibiting factors include technical difficulties during document uploads, unstable internet connections, and limited digital literacy among some residents.

Communication is a crucial element in the learning process, particularly in the education of students with special needs who possess diverse characteristics, abilities, and communication requirements. These differences require teachers to implement adaptive communication strategies to ensure that learning messages are effectively conveyed and understood by students. This study aims to analyze the communication at SLB YPAC Medan. The subjects of this study specifically focused on third-grade students with intellectual disabilities (tunagrahita) and slow learners. The. The study adopted a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The findings reveal that teachers apply communication strategies through a combination of verbal and nonverbal communication. Verbal communication involves the use of simple language, repetition of learning materials, and step-by-step instructions tailored to students’ abilities. Meanwhile, nonverbal communication is expressed through facial expressions, body movements, eye contact, and the use of visual learning media to clarify instructional messages. In addition, interpersonal approaches emphasizing patience, attention, empathy, and emotional closeness were found to enhance the effectiveness of teacher–student interactions. Supporting factors include adequate school facilities, psychological services, and therapy programs, while inhibiting factors involve differences in students’ characteristics and limitations in their communication abilities. This study concludes that adaptive communication strategies that accommodate individual student needs play a significant role in creating an effective, comfortable, and supportive learning environment for students with special needs.

The community service activities aim to improve business financial management skills and student readiness in facing the 2026 Indonesian Student Innovation and Entrepreneurship Festival (FIKSI). The program is implemented by lecturers of the Digital Business Study Program at Al-Irsyad University Cilacap together with supervising teachers and 26 FIKSI finalist students from SMA Negeri 2 Cilacap, SMA Negeri 3 Cilacap, and SMA Negeri 1 Maos. The main problem faced by partners is the low ability to prepare business financial reports and the use of digital technology in business development. The method used is Participatory Action Research (PAR) through stages of socialization, training, technology implementation, mentoring, evaluation, and program sustainability. The results of the activity show an increase in student understanding and skills in recording transactions, calculating the cost of production, preparing profit and loss and cash flow reports, and utilizing digital financial applications and Artificial Intelligence (AI) to support business development. In addition, supervising teachers received capacity building in assisting students in aspects of financial management and preparing business proposals. The establishment of the Smart Fintech Young Entrepreneur Community is a sustainable strategy for the program to support the development of digital entrepreneurship in schools. This program has proven effective in improving the quality of business and improving students' readiness for entrepreneurship competitions.