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Anak merupakan amanah dan generasi penerus bangsa yang harus memperoleh perlindungan secara optimal dari segala bentuk eksploitasi, termasuk eksploitasi ekonomi melalui pekerjaan yang dapat mengganggu tumbuh kembangnya. Meskipun hukum Indonesia telah mengatur perlindungan anak melalui Undang-Undang Nomor 35 Tahun 2014 tentang Perubahan atas Undang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak dan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan, masih ditemukan rendahnya pemahaman anak dan masyarakat mengenai hak-hak anak dalam dunia kerja. Kegiatan penyuluhan hukum ini bertujuan meningkatkan pengetahuan dan kesadaran hukum anak-anak di Panti Sosial Anak Tawangmangu mengenai hak anak, batasan pekerjaan yang diperbolehkan bagi anak, serta perlindungan hukum terhadap praktik eksploitasi anak. Metode yang digunakan berupa ceramah, diskusi interaktif, studi kasus, dan evaluasi melalui pre-test dan post-test. Hasil penyuluhan menunjukkan adanya peningkatan pemahaman peserta mengenai hak-hak anak, ketentuan pekerja anak, dan mekanisme perlindungan hukum apabila terjadi pelanggaran hak anak. Penyuluhan hukum ini diharapkan mampu membangun kesadaran hukum sejak dini sehingga anak-anak dapat memahami hak dan kewajibannya serta terhindar dari berbagai bentuk eksploitasi ekonomi dan pelanggaran hak anak.

Perceraian dalam masyarakat adat Batak Toba merupakan suatu fenomena hukum yang tidak dapat dilepaskan dari sistem kekerabatan dan nilai-nilai budaya yang hidup dalam masyarakat. Meskipun perceraian pada dasarnya dihindari, dalam praktiknya perceraian tetap dimungkinkan melalui mekanisme adat yang menitikberatkan pada musyawarah dan kesepakatan keluarga besar. Permasalahan muncul ketika perceraian yang dilakukan secara adat tersebut dihadapkan pada ketentuan hukum positif di Indonesia, khususnya Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan yang mensyaratkan perceraian harus dilakukan melalui putusan pengadilan. Penelitian ini bertujuan untuk menganalisis mekanisme perceraian menurut adat Batak Toba serta mengkaji keabsahannya ditinjau dari Undang-Undang Nomor 1 Tahun 1974. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, serta menggunakan data sekunder berupa bahan hukum primer, sekunder, dan tersier yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa mekanisme perceraian adat Batak Toba dilakukan melalui tahapan musyawarah keluarga dengan melibatkan unsur dalihan na tolu, dan memiliki kekuatan mengikat secara sosial dalam masyarakat adat. Namun, secara yuridis formal, perceraian tersebut tidak memiliki keabsahan hukum apabila tidak dilakukan melalui putusan pengadilan sebagaimana diatur dalam Undang-Undang Nomor 1 Tahun 1974. Oleh karena itu, perceraian adat hanya sah secara sosiologis, tetapi belum sah secara hukum negara. Diperlukan harmonisasi antara hukum adat dan hukum nasional agar tercipta kepastian hukum tanpa mengabaikan nilai-nilai kearifan lokal.

Pengaturan mengenai hak sewa atas tanah telah diakui dalam Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA), serta Peraturan Pemerintah Nomor 18 Tahun 2021 dan Peraturan Menteri ATR/BPN Nomor 16 Tahun 2021. Penelitian ini bertujuan menganalisis implementasi pendaftaran perjanjian sewa atas tanah di Kantor Pertanahan Kabupaten Badung. Metode yang digunakan adalah penelitian hukum empiris dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa implementasi pendaftaran perjanjian sewa tanah belum terlaksana di Kantor Badan Pertanahan Kabupaten Badung, meskipun telah diatur secara normatif. Hal ini disebabkan oleh belum adanya standar operasional prosedur (SOP), keterbatasan fitur dalam sistem pelayanan pertanahan, serta sifat pengaturan yang masih fakultatif. Secara yuridis, perjanjian sewa tetap sah sepanjang memenuhi ketentuan Pasal 1320 KUHPerdata, namun tidak memiliki kekuatan publikasi sehingga berpotensi menimbulkan risiko hukum bagi pihak ketiga. Diperlukan penguatan regulasi, penyusunan SOP, serta peningkatan kesadaran hukum masyarakat.

Communication is an important aspect in the development of children aged 5–6 years, especially in supporting their language and social-emotional abilities. This study aims to analyze the influence of effective communication through a play approach in early childhood based on the results of previous research. The method used in this study is a quantitative method by conducting observations, research, and observations on effective communication and a play approach in early childhood education. Data collection techniques were carried out through documentation and literature searches from journals, articles, and relevant scientific references. Data analysis techniques used quantitative descriptive analysis by comparing and summarizing the results of previous research. The results show that the play approach has a significant influence on improving children's effective communication skills, such as the courage to speak, the ability to express opinions, social interaction, cooperation, and self-confidence. In addition, play activities have been proven to be able to create a fun learning atmosphere so that children are more active in interacting with peers and teachers. Thus, the play approach can be an effective strategy in developing the communication skills of children aged 5–6 years.

The enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP) has brought a fundamental paradigm reconstruction to the Indonesian criminal justice system through the explicit recognition of the "living law" (hukum yang hidup di masyarakat). This study aims to analyze the legal standing of living law within the Indonesian legal system and examine the juridical and sociological implications of integrating these unwritten norms from the perspective of Article 2 of Law Number 1 of 2023. The research method employed is normative legal research with a statutory approach. The results indicate that the positioning of living law holds a strategic standing rooted in Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia and is further reinforced by the Constitutional Court Decision Number 35/PUU-X/2012. Following the promulgation of Law Number 1 of 2023, Article 2 paragraph (1) formally deconstructs the rigidity of the colonial-inherited formal legality principle (Wetboek van Strafrecht) and transforms it toward a material legality principle. Consequently, living law is now recognized as a valid basis for criminal liability and acts as a complement to national law, manifested through additional criminal penalties in the form of fulfilling local customary obligations to support restorative justice. Nonetheless, the state imposes limitations through a codification mechanism into Regional Regulations guided by Government Regulations, which must be aligned with Pancasila, the 1945 Constitution, Human Rights, and general principles of law recognized by civilized nations to prevent legal uncertainty and subjective interpretations of the law.

Rapid population growth in Sidoarjo Regency has triggered massive land-use changes, resulting in increased surface runoff and reduced performance of the drainage system. This study aims to evaluate the hydraulic capacity of drainage channels in the Pondok Sidokare Indah Housing area against design flood discharges with return periods of 2, 5, and 10 years. The method used is a descriptive quantitative approach, involving hydrological analysis using maximum daily rainfall data from 2015–2025 and hydraulic modeling of the existing channel along 350 meters. The frequency analysis results indicate that the Log Pearson Type III distribution is the most suitable method based on statistical parameters and the Smirnov-Kolmogorov goodness-of-fit test. The calculation of design flood discharge using the rational method yields values of 0.749 m³/s (2-year), 1.003 m³/s (5-year), and 1.164 m³/s (10-year). Meanwhile, the maximum capacity of the existing channel ranges only between 0.534 m³/s and 0.733 m³/s. The comparison between hydrological load and channel capacity shows that all observation points (Sta 0+000 to Sta 0+350) are in overflow condition, even for the lowest return period flood discharge. This condition confirms that the current channel dimensions are no longer adequate and require normalization to mitigate annual flooding in the area.

Daun kelor (Moringa oleifera) merupakan tanaman lokal yang kaya protein, vitamin, dan mineral, serta berpotensi mendukung pemenuhan gizi anak apabila diolah dalam bentuk yang lebih diterima. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan masyarakat melalui inovasi pemanfaatan daun kelor (Moringa oleifera) berbasis data empiris masyarakat sebagai permen pendukung gizi anak. Kegiatan dilaksanakan di Desa Tinelo, Kabupaten Bone Bolango, Provinsi Gorontalo, dengan sasaran ibu yang memiliki anak usia 5–12 tahun. Tahap awal dilakukan pengumpulan data empiris melalui wawancara semi-terstruktur untuk mengidentifikasi pola pemanfaatan daun kelor dan tingkat penerimaan anak. Selanjutnya dilakukan kegiatan edukasi mengenai manfaat gizi daun kelor serta pendampingan pembuatan permen herbal kelor sebagai inovasi pengolahan pangan berbasis kearifan lokal. Evaluasi kegiatan dilakukan secara deskriptif dengan membandingkan kondisi pra dan pasca kegiatan terhadap perubahan pengetahuan, sikap, dan penerimaan masyarakat. Hasil kegiatan menunjukkan adanya peningkatan pemahaman ibu terhadap manfaat gizi daun kelor, dukungan terhadap inovasi pengolahan, penerimaan anak terhadap konsumsi kelor, partisipasi aktif masyarakat, serta minat untuk mengolah daun kelor secara mandiri. Kegiatan ini menunjukkan bahwa pendekatan pemberdayaan berbasis data empiris dan inovasi pangan lokal efektif dalam meningkatkan pemanfaatan daun kelor sebagai pendukung gizi anak.

Typhoid fever is a febrile illness that commonly occurs in urban areas with poor sanitation. It is usually caused by the consumption of untreated water and contaminated food. Because the S. typhi bacterium can survive in water for days, contamination of surface water—such as wastewater, freshwater, and groundwater—serves as the primary cause of typhoid fever. The patient presented to the Emergency Department of Cut Meutia General Hospital with complaints of high fever for approximately 4 days prior to admission, which had worsened over the past 2 days. The fever fluctuated and was accompanied by chills. It worsened at night and was not influenced by weather or temperature. These symptoms were accompanied by vomiting every time the patient tried to eat, nausea, abdominal pain, headache, and weakness. The patient reported vomiting the contents of their meal every time they ate, leading to a loss of appetite. These symptoms began when the patient first developed a fever. The patient also experienced abdominal pain. Spontaneous bleeding was denied. On physical examination, the patient appeared weak but was alert and oriented. On neck examination, palpable enlargement of the thyroid glands was found on the right and left sides of the neck, measuring 2x2 cm, mobile, and soft. On abdominal examination, increased bowel sounds were noted. Vital signs were normal except for the patient’s febrile temperature. Laboratory tests revealed a Tubex blood test result of scale 4 and a positive dengue IgG serology result.

Hypertension is one of the most common chronic diseases encountered in primary healthcare and may lead to serious complications if left uncontrolled. This case report aims to describe the management of a 48-year-old female patient with grade II hypertension through a family medicine approach at Nisam Primary Health Center, North Aceh Regency. The patient presented with intermittent headaches for one week, which worsened after physical activity and were accompanied by numbness in both legs. She had a five-year history of hypertension with poor adherence to antihypertensive medication. Physical examination revealed a blood pressure of 165/70 mmHg, leading to a diagnosis of grade II hypertension. Comprehensive management was conducted using patient-centered and family-centered approaches, including education regarding hypertension, lifestyle modification, DASH diet implementation, physical activity, medication adherence, and family support through home visits and family folders. The interventions were expected to improve blood pressure control, prevent complications, and enhance the patient’s quality of life. A family medicine approach plays an important role in comprehensive hypertension management at the primary healthcare level.

Based on the 2023 Indonesian Health Survey, the prevalence of overweight among adults reached 23.4% nationally and 24.5% in East Java Province. This condition highlights the need for food innovation, particularly high-fiber snacks suitable for overweight adults. This study aimed to develop cereal based on okara (soy pulp) flour and mung bean flour as an alternative high-fiber food product. Organoleptic testing was conducted on 30 semi-trained panelists evaluating color, aroma, texture, and taste using hedonic and hedonic quality tests. Data were analyzed using the Kruskal–Wallis test followed by the Mann–Whitney test, while nutrient content analysis was analyzed using One Way ANOVA followed by Duncan’s post hoc test. The results showed that in the hedonic test, color, texture, and taste parameters were significantly different (p<0.05), while aroma was not significantly different (p>0.05). In the hedonic quality test, color and taste showed significant differences (p<0.05), whereas aroma and texture did not (p>0.05). Overall, formulation 922 was the most preferred by panelists. The nutritional content of the cereal ranged from 407–410 kcal for energy, 76.44–77.53% carbohydrates, 8.91–9.66% protein, 6.80–7.30% fat, 5.20–5.51% moisture, 1.26–1.41% ash, and 9.72–10.90% total dietary fiber. The developed cereal is classified as a high-fiber food and has potential as a healthy snack for overweight adults.

Sleep duration and sleep quality are essential physiological needs that play a significant role in the emotional and behavioral development of children aged 3–6 years. Adequate sleep supports brain development, cognitive functioning, emotional regulation, and social interaction skills in early childhood. Conversely, poor sleep duration and low sleep quality may negatively affect children’s attention, mood stability, and ability to interact socially with peers and caregivers. This article is a literature review using a systematic review approach that analyzes 10 scientific articles published between 2016–2026 to evaluate the relationship between sleep duration and sleep quality with emotional and behavioral problems in preschool children. The article selection process followed the PRISMA flow diagram, with articles sourced from Google Scholar, PubMed, and ScienceDirect databases. The findings consistently indicate that inadequate sleep duration and poor sleep quality are associated with increased emotional and behavioral problems, including hyperactivity, anxiety, emotional dysregulation, and difficulties in social interaction among children. Furthermore, sleep disturbances were found to negatively influence children’s emotional self-regulation abilities, which are crucial for adaptive behavior. Therefore, ensuring adequate sleep duration and improving sleep quality are important strategies to support optimal emotional and behavioral development in preschool-aged children.

The Tandak Timang tradition in Batu Badinding Village, Central Katingan District, plays an important role in fostering the faith of children aged 1-5 years, which is carried out by parents. From an early age, children are introduced to faith values through Tandak Timang verses that contain advice, prayers, and praise to God. This study aims to (1) describe the role of parents in fostering the faith of children aged 1-5 years through the Tandak Timang tradition in Batu Badinding Village, Central Katingan District; and (2) describe the values implemented by parents for children aged 1-5 years in Batu Badinding Village, Central Katingan District. The research used a qualitative descriptive method with data collection techniques including observation, interviews, and documentation.The results show that Tandak Timang plays a significant role in shaping children's spiritual foundation. Parents' roles are manifested through daily practices, such as singing, storytelling, and rocking children while chanting verses in the Dayak Ngaju language. This practice not only builds strong emotional bonds but also serves as an effective medium for instilling noble values. These values include cultural values, moral and ethical values, ancestral values, and spiritual values that teach children about the importance of prayer and hope in God.The conclusion of this study is that parents act not only as cultural inheritors but also as educators, role models, and facilitators. They utilize intimate moments when putting children to sleep—through singing, storytelling, and rocking—to instill faith values. The strong physical and emotional interaction builds a solid bond, making it easier for children to accept and internalize a deep understanding of the teachings conveyed. The Tandak Timang tradition is rich in noble values that serve as the foundation for faith formation. These values include cultural values, moral and ethical values, ancestral values, and spiritual values. The suggestions put forward are that parents should further understand the meaning of Tandak Timang for fostering children's faith from an early age, and pass on and preserve the character of children through this Central Kalimantan Dayak culture. For subsequent researchers conducting similar studies, it is recommended to develop the research objectives and focus more specifically on the research topics.

This study aims to analyze the reconceptualization of national security in the digital era through the case of the 2021 Facebook data breach involving 533 million users across 106 countries. As digital technologies become increasingly integrated into governance, economic activities, and social interactions, cyber threats have emerged as a significant challenge to contemporary security frameworks. This research employs a qualitative descriptive approach using library research methods, drawing upon academic literature, official reports, and relevant policy documents. The findings indicate that national security has evolved from a traditional military-centered concept toward a broader and multidimensional framework that includes cyber threats as a form of non-traditional security challenge. The Facebook data breach demonstrates how cyber threats transcend geographical boundaries, involve complex attribution problems, and generate multidimensional impacts on individuals, societies, economies, and states. Through the lens of Securitization Theory developed by Buzan, Wæver, and de Wilde (1998), the incident illustrates how data security has become securitized as a matter of national and international concern. Furthermore, the Human Security framework proposed by UNDP (1994) highlights the vulnerability of individuals whose personal information becomes exposed in the digital environment. This study concludes that cybersecurity should be recognized as a fundamental pillar of national security in the digital age, requiring comprehensive strategies that integrate technological resilience, data protection regulations, human resource development, and international cooperation.

Data security in Electronic Medical Records (EMR) is a crucial issue in health information governance in Indonesia. This study evaluates the compliance of health facility information security systems with Ministry of Health Regulation (PERMENKES) No. 24 of 2022 and Personal Data Protection Law (UU PDP) No. 27 of 2022, and analyzes the impact of non-compliance on service quality and patient trust. The method employed is a systematic narrative literature review on the Google Scholar database (2023–2026) using the keywords "data security and privacy," "electronic medical records," and "CIA Triad," focusing on the implementation of Confidentiality, Integrity, and Availability. The four healthcare facilities examined have implemented controls such as role-based access control, Electronic Signatures (TTE), Virtual Private Networks (VPN), data encryption, and SSL/TLS protocols in accordance with PERMENKES provisions and Article 35 of the UU PDP. However, the effectiveness of implementation is hindered by weak authentication due to the use of simple passwords and excessively long auto-logout durations, the absence of comprehensive written standard operating procedures (SOPs), low staff compliance with security protocols, and minimal patient awareness regarding personal data protection rights. These weaknesses heighten the risk of patient data breaches as well as potential administrative sanctions and fines, and carry negative implications for service quality and public trust. Recommendations include strengthening internal security policies, developing written SOPs, providing continuous training for healthcare workers, implementing stronger authentication mechanisms (e.g., multi-factor authentication/MFA), and conducting patient awareness programs to ensure regulatory compliance and maintain public confidence.

Effective communication is an important element in the early childhood learning process because it plays a significant role in children’s social, emotional, and cognitive development. This study aims to determine the influence of teachers’ roles in developing effective communication among early childhood children aged 4–5 years at TK Damhil, Kota Selatan, Gorontalo Province. The research used a quantitative method with a descriptive research design. The research subjects consisted of 5 children aged 4–5 years selected through purposive sampling techniques. Data collection techniques were carried out through direct observation of children’s communication activities during the learning process. The results showed that the teacher’s role is very important in building effective communication through the use of simple language, responsive attitudes, active listening skills, and the use of verbal and nonverbal communication that is appropriate to children’s developmental characteristics. The implementation of effective communication was proven to improve children’s self-confidence, social interaction skills, and readiness to face formal education. Therefore, effective communication applied by teachers provides a positive contribution to optimizing early childhood development.

Guru di sekolah dasar Tahfidz sering kali menghadapi tantangan besar dalam mengintegrasikan pengajaran Al-Qur’an dengan kemampuan pedagogik modern yang mendukung pembelajaran aktif. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kompetensi pedagogik dan profesional para guru di SD Tahfidz Ibnu Umar Karawang melalui pelatihan metode pengajaran yang bermakna dan inovatif. Permasalahan utama yang ditemukan di mitra sasaran adalah keterbatasan guru dalam menerapkan pendekatan PAIKEM serta kesulitan dalam menyusun perangkat ajar yang adaptif terhadap prinsip Kurikulum Merdeka. Metode yang digunakan dalam kegiatan ini adalah kombinasi ceramah interaktif, workshop penyusunan modul/RPP, dan praktik langsung melalui sesi microteaching. Pelatihan dilaksanakan dalam tiga sesi utama: (1) pemahaman karakteristik peserta didik usia 7–12 tahun berdasarkan aspek kognitif, sosial-emosional, dan psikomotorik; (2) desain pembelajaran bermakna (meaningful learning); serta (3) strategi pembelajaran aktif seperti Problem-Based Learning (PBL), Discovery Learning, dan pembelajaran kooperatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman 15 guru peserta dalam menciptakan lingkungan belajar yang berpusat pada siswa (student-centered) serta kemampuan mengintegrasikan teknologi pembelajaran modern (IPTEKS) seperti Canva dan media interaktif dalam proses KBM. Luaran dari program ini mencakup modul pelatihan pedagogik, publikasi artikel ilmiah, dan video diseminasi hasil implementasi metode pembelajaran.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Pemberlakuan Undang-Undang Nomor 20 Tahun 2025 tentang Kitab Undang-Undang Hukum Acara Pidana membawa perubahan penting dalam sistem peradilan pidana Indonesia, khususnya pada mekanisme pembuktian dan kewenangan penyidikan. Perubahan tersebut juga berdampak terhadap profesi yang berkaitan erat dengan dokumen hukum, termasuk notaris sebagai pejabat umum yang berwenang membuat akta otentik. Penelitian ini bertujuan menganalisis implikasi pemberlakuan Undang-Undang Nomor 20 Tahun 2025 terhadap tanggung jawab pidana notaris dalam pembuatan akta otentik. Permasalahan yang dikaji meliputi bagaimana KUHAP Baru memengaruhi kedudukan notaris dalam proses pidana serta bagaimana pertanggungjawaban pidana notaris diterapkan terhadap akta otentik yang bermasalah. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan. Bahan hukum terdiri atas bahan hukum primer, sekunder, dan tersier yang dianalisis secara kualitatif melalui penafsiran hukum dan penalaran sistematis. Hasil penelitian menunjukkan bahwa Undang-Undang Nomor 20 Tahun 2025 tidak membentuk delik baru bagi notaris, melainkan memperluas instrumen acara pidana melalui pengakuan informasi elektronik, dokumen elektronik, perluasan definisi saksi, dan mekanisme penyitaan modern. Akibatnya, notaris berpotensi lebih sering terlibat dalam proses penyidikan dan pembuktian pidana. Namun demikian, tanggung jawab pidana notaris tetap didasarkan pada terpenuhinya unsur tindak pidana dan kesalahan pribadi, bukan semata-mata karena akta otentik yang dibuat menjadi sengketa. Penelitian ini menawarkan model pengaturan yang seimbang antara akuntabilitas pidana, kepastian hukum, kerahasiaan jabatan, dan kepercayaan masyarakat terhadap lembaga kenotariatan.

This study aims to analyze the proportion and distribution of the Community Empowerment budget in the APBKal of Kalurahan Sitimulyo for the 2026 fiscal year and evaluate its alignment with inclusive development principles. The study employs a descriptive quantitative approach using APBKal documents, supported by limited interviews and observations. The results show that the allocation for community empowerment accounts for only 4.63% of total village expenditure, with an uneven distribution dominated by agriculture, livestock, and industrial sectors. Meanwhile, areas related to inclusivity, such as women’s empowerment, child protection, and MSMEs, receive relatively small portions. This indicates that budgeting remains oriented toward production-based economic sectors, and the principles of equity and inclusiveness have not been proportionally reflected. Although it refers to SDGs Desa and gender mainstreaming principles, their implementation still requires strengthening.

This study aims to analyze the compliance of village financial management with the Regulation of the Minister of Home Affairs Number 20 of 2018 in Kalurahan Sariharjo for the 2025 fiscal year and to identify existing challenges. The research employs a qualitative descriptive case study approach, collecting data through interviews and documentation. The results show that the financial management of Kalurahan Sariharjo is generally in accordance with the regulation, including budget structure, management stages, and transparency. Key strengths include the use of Siskeudes, multi-channel transparency, community participation, and revenue diversification. However, challenges remain, including inconsistencies between planning and implementation, low village own-source revenue, the dominance of infrastructure spending, and administrative complexity.