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M. Bahtiar Ubaidilla; Ruston Nawawi; Ulfi Fatima’ulliza; Erica Tri Susilorini; Rifka Nur Fatihah +20 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Limited understanding of inheritance law and village financial management among village officials remains a significant issue that may trigger social conflict and weaken village governance effectiveness. This community service program aims to strengthen the capacity of village officials through inheritance law socialization and assistance in village financial management. The activity employed a descriptive method with a participatory approach. Implementation was carried out through structured socialization sessions, interactive discussions, and direct technical assistance adjusted to village administrative practices. Data collection techniques included observation, documentation, and pre-and post-activity evaluations to measure participants’ understanding. The results demonstrate an improvement in village officials’ knowledge of basic inheritance law principles and their awareness of transparent, accountable, and regulation-based village financial management. Furthermore, the program enhanced officials’ understanding of their strategic role in addressing community legal issues and supporting good village governance. Overall, this activity contributes to improving the professionalism and accountability of village administration in delivering community-oriented public services.

Ragil Pangestu; Muhammad Zalva Zakira; Herni Mandala Putri; Syarifuddin Syarifuddin; Rani Oktapiani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

History education at the secondary level continues to face challenges in fostering higher order thinking skills, particularly students’ interpretative and critical analytical abilities, which are often constrained by textual and chronological instructional approaches. This study aims to conceptually examine the role of digital storytelling as a pedagogical strategy to strengthen historical interpretation and critical analysis within the frameworks of constructivism, historical thinking, and critical thinking theory. The research employs a qualitative approach based on literature review, utilizing descriptive and thematic analysis of scholarly works and educational policy documents. The findings indicate that digital storytelling promotes active cognitive engagement through processes of source selection, credibility evaluation, evidence based narrative construction, and multiperspective reflection. The production of digital narratives functions not merely as a creative activity but as a cognitive mechanism that trains logical argumentation and validation of historical evidence. Furthermore, the integration of multimedia elements enhances contextual understanding and deepens students’ meaning making of historical events. Nevertheless, its implementation encounters challenges related to teachers’ digital competence, students’ digital literacy readiness, infrastructural limitations, and instructional time allocation. The study implies that digital storytelling holds strategic potential as a pedagogical approach to develop historical thinking competencies in the digital era, provided that it is supported by systematic instructional planning and sustained capacity building in educational institutions.

Yanuar Wangga Raharja; Itok Dwi Kurniawan

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This article examines the effectiveness and application of management principles of Village-Owned Enterprises (BUMDes) in managing the Ponggok Tourism Village, Klaten Regency, based on Klaten Regional Regulation Number 1 of 2018. As a leading national tourism village, Ponggok Village has demonstrated significant success through the active role of BUMDes Tirta Mandiri. This research employs an empirical legal method with a qualitative descriptive approach to illustrate the actual governance of BUMDes. The findings indicate that BUMDes Tirta Mandiri has optimally applied organizational effectiveness principles through digital innovation, professional corporate management, and the optimization of Umbul Ponggok's water resources. Moreover, the implementation of governance principles based on the regulation has provided a clear legal framework, generated massive Village Original Income (PADes), and promoted inclusive economic growth. However, challenges remain in ensuring that the economic benefits fully reach all marginalized groups. This study underscores the importance of continuous institutional capacity building to maintain the existence and competitiveness of the tourism village.

Melati Elpina Siahaan; Jelita Saragih; Yohana Tiur Indah Malau

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The management of Indonesia's Border Crossing Posts (Pos Lintas Batas Negara/PLBN) in land border areas presents a critical normative gap between the country's international legal obligations and their actual implementation. This study departs from prior descriptive approaches by offering a critical normative-gap analysis that identifies specific disharmonies between bilateral agreements, international conventions, and national legislation governing PLBN operations. Employing a normative juridical method with statute, conceptual, and case approaches, this research examines three focal issues: (1) the normative gap between Indonesia's international legal commitments under instruments such as the United Nations Charter, Vienna Convention on Consular Relations 1963, Revised Kyoto Convention, International Health Regulations 2005, and the United Nations Convention against Transnational Organized Crime (UNTOC), and their domestic implementation; (2) the legal factors generating regulatory disharmony in PLBN governance, particularly the inconsistency between bilateral Border Crossing Agreements with Malaysia and Timor-Leste and national legislation; and (3) specific case-based evidence of implementation failures, including unauthorized border crossings at PLBN Motamasin and the pending boundary delimitation in the Noel Besi Citrana and Bidjael Sunan Oben segments with Timor-Leste. The findings reveal that regulatory disharmony, institutional fragmentation in the CIQS system, inadequate human resource capacity, and unresolved boundary disputes constitute structural legal deficits that undermine the effective governance of PLBN. This article recommends a comprehensive legal harmonization strategy, strengthened bilateral diplomatic engagement, and institutional reform grounded in international legal standards.  

Manda Apta Firanti; Dinda Pratiwi; Gladicya Amanda Br. Purba; Herlini Puspika Sari

Moral : Jurnal kajian Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the integration of Islamic education values in supporting the achievement of the Sustainable Development Goals (SDGs) 2030. The background of this research is rooted in the increasing global demand for education systems that not only emphasize cognitive competence but also foster moral integrity, social responsibility, and environmental awareness. Islamic education, with its foundational values such as tawhid (divine consciousness), adl (justice), amanah (responsibility), and mizan (balance), offers a holistic framework that aligns with the principles of sustainable development. The objective of this research is to analyze how Islamic educational values can be conceptually and operationally integrated into educational practices to contribute to the SDGs agenda. This study employs a qualitative approach using library research as the primary method, collecting and analyzing relevant academic literature published in recent years. The findings indicate that the integration of Islamic values through contextual learning, reflective discussions, character-building activities, and social engagement initiatives can enhance students’ awareness of global issues, empathy, inclusivity, and ecological responsibility. Although challenges remain in curriculum standardization and character assessment mechanisms, the study concludes that Islamic education has strong potential to function as a transformative educational model. The implications of this research suggest the need for curriculum development, teacher capacity building, and institutional commitment to ensure that Islamic education meaningfully contributes to sustainable global development.

Dela Ayunda Respita; Mariatul Qibtiyah; M Wira Anshori

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

In the Minangkabau social system, women hold a crucial position as owners of lineage and inherited property. However, in formal political practice, women's representation in legislative institutions remains relatively low. This study uses a qualitative approach, collecting data through interviews, documentation, and literature review. The results indicate that despite the affirmative action policy of a 30 percent quota for women in legislative candidacy, the representation of elected women remains limited. This is influenced by several factors, including patriarchal culture in local politics, limited political resources for women, and low political party support for female candidates. These findings suggest that the matrilineal system does not automatically result in equal political representation for women in legislative institutions. Therefore, strengthening women's political capacity and ensuring political party commitment to encouraging increased women's representation in legislative institutions is necessary. This study aims to analyze the low political representation of women in the West Pasaman Regency legislative institution in the 2024 General Election.

Deden Mastaka Ekapraja; Hari Imbrani; Dina Yulia Wijaya; Yuyus Hidayat; Indri Yani

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

Azharisman Rozie; Dwi Agus Sumarno; Riko Wijaya; Hendayana Hendayana

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to strengthen government governance and adaptive digital human resource (HR) capacity of civil servants (ASN) in sub-districts of South Pontianak District, Pontianak City. The main problems identified through preliminary surveys were the low awareness and willingness of apparatuses to adapt to digital technology, as well as the absence of standardized operating procedures (SOPs) in internal administrative governance. Methods employed included reflective discussion, interactive lectures and discussions, and SOP drafting assistance. Evaluation was conducted using the CIPP model (Context, Input, Process, Product) along with pre-test and post-test instruments comprising 20 questions. The activity involved 18 apparatuses representing five sub-districts (Banua Melayu Darat, Banua Melayu Laut, Akcaya, Kota Baru, and Parit Tokaya) and one district representative. Results showed an increase in participants' average score from 75.00 (pre-test) to 86.47 (post-test), representing a 16% improvement. Additionally, the activity produced five internal administrative SOP documents and a Follow-Up Action Plan (RKTL) from each sub-district as a commitment to digital transformation implementation. In conclusion, education-based intervention and technical assistance proved effective in improving sub-district apparatus competency in supporting digital bureaucratic reform.

Muhammad Nurohim

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Corporate crime is one of the important developments in modern criminal law that emerged as a response to the increasingly complex economic and business activities in society. The research method is normative legal research with a statutory and conceptual approach. This study uses primary, secondary, and tertiary legal sources. The research results show that the regulation of corporate crime in Law Number 1 of 2023 concerning the Criminal Code is regulated in Articles 45, 46, 47, 118, and 119 of Law Number 1 of 2023 concerning the Criminal Code. Implementation challenges corporate crimes in the 2023 Criminal Code include difficulties in proving corporate fault, disharmony with sectoral laws, the complexity of corporate structures, limitations of law enforcement officers, dominance of an individual approach, and the development of cross-border digital crimes. Therefore, it is recommended that the effectiveness of the 2023 Criminal Code not only rely on existing legal norms but also on institutional readiness, regulatory harmonization, and strengthening law enforcement capacity.

Muhammad Andra Nurramadhan; Irhamni Rahman

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research was conducted to analyze the process of providing social services for abandoned children at the Sayap Ibu Foundation. Abandoned children are seen as a group with a high level of vulnerability and therefore require special intervention in fulfilling basic rights, protection, and developing their personal capacity so they can develop optimally. The research method applies a qualitative approach that uses interview processes, observations, and documentation studies to obtain the required information. Research findings show that the services provided include aspects of protection, education, fulfillment of basic needs, and psychosocial development which are implemented in an integrated manner by professional staff and volunteers. In its implementation, this service still faces a number of obstacles, including limited human resources, infrastructure, and minimal support from the community, which has an impact on the suboptimal service. However, the Sayap Ibu Foundation still has a significant contribution in improving the welfare of abandoned children through various programs oriented towards social rehabilitation, character strengthening, and empowerment. Therefore, it can be concluded from this study that it is necessary to strengthen comprehensive and sustainable services, as well as closer collaboration between institutions, government and the community in order to increase the effectiveness of handling neglected children by utilizing the functions and roles of foundations to the maximum. Then, the implications of the results of this study can be used as consideration for policy makers and social actors in designing more effective service programs for neglected children.

Ayu Kartini Parawansa; Aslam, Annisa Paramaswary

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Ahmad Sofwan; Hari Purwanto; Lidya Fitri Yani; Dyah Palupiningtyas

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strengthen community capacity, enhance homestay development, and ensure long-term sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with tourism managers and homestay operators, direct observation of community practices, and analysis of financial records and visitor data from 2023 to 2025. Findings reveal that inclusive organizational structures, collective price agreements, and youth-led digitalization initiatives foster social cohesion, accountability, and innovation, while service homogeneity and seasonal visitor fluctuations remain critical constraints. The synthesis highlights financial management not merely as a technical tool but as a catalyst for empowerment, enabling equitable income distribution, entrepreneurial growth, and resilience against market volatility. The study concludes that professional financial recording systems, continuous capacity-building, and collaboration among communities, government, and private stakeholders are essential to advance sustainable tourism development. Ultimately, financial management emerges as both a governance mechanism and a strategic pathway for balancing economic growth, cultural preservation, and community empowerment in Somongari Tourism Village.

Widya Ariyanti; Desvianti Desvianti; Davi Gunawan; Galang Januar Pratama; Caroline Anggun Prycillia Sitanggang +2 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of information technology has significantly transformed government administration, enhancing public service efficiency and effectiveness. However, many local government offices still manage population administration manually, leading to delays and data inaccuracies. This community service activity aims to enhance the capacity of Pematang Gubernur Village staff in managing digital-based population administration through the implementation of OpenSID. A qualitative approach was used, consisting of several stages: preparation, socialization, training, mentoring, and evaluation. The results demonstrated that OpenSID facilitated the digitalization of population data, improving the staff's ability to manage administrative services. During the mentoring process, the staff learned to use the system for daily tasks such as managing population data and issuing administrative letters more efficiently. As a result, the village staff were able to deliver faster and more accurate services. This initiative marks the beginning of digital transformation in population administration at the village level, contributing to a more streamlined and effective service delivery system. Overall, the activity not only improved administrative efficiency but also empowered the village staff with the skills necessary for future digital advancements.

Marbun, Christian Dody Diori

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

Corporate involvement in environmental crimes has emerged as an increasingly complex legal challenge in Indonesia, given its profound consequences for ecological sustainability and public welfare. This study examines the normative construction of corporate criminal liability within Indonesia's positive legal framework and identifies juridical obstacles undermining enforcement effectiveness. A normative legal research method was employed, incorporating statute, conceptual, and comparative approaches. Although legal instruments such as Law No. 32 of 2009, Supreme Court Regulation No. 13 of 2016, and Law No. 1 of 2023 provide a formal basis for corporate criminal accountability, their implementation is hindered by normative inconsistencies. Key obstacles include difficulties in proving corporate mens rea, limited institutional capacity, regulatory ambiguity, and absence of Piercing the Corporate Veil integration. These conditions create normative gaps perpetuating weak corporate accountability recurring environmental violations. This study recommends regulatory reformulation, harmonization of legal instruments, strengthened institutional capacity toward effective and equitable environmental justice.

Kuntariningsih, Apri; Andhi Supriyadi

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

Tourism regulations play a critical role in shaping destination competitiveness and influencing tourist travel decisions, yet empirical evidence on their effectiveness across different institutional contexts remains limited. This study investigates the impact of tourism regulations on tourist visit performance through a comparative quantitative analysis of Indonesia and Singapore. Using panel data covering the period 2010–2023, this research employs a fixed-effects regression model to examine the relationship between regulatory quality and tourist arrivals, while controlling for economic conditions and transport infrastructure. The findings reveal that tourism regulations have a positive and statistically significant effect on tourist visit performance in both countries. However, the magnitude of the effect is substantially stronger in Singapore, indicating higher regulatory efficiency and institutional effectiveness in translating policy interventions into tourism demand. These results support institutional and tourism demand theories, emphasizing that regulatory quality, rather than regulatory volume, is a key determinant of tourism performance. The study contributes to the tourism policy literature by providing cross-national empirical evidence on regulatory impacts and highlighting the importance of governance capacity in tourism development. From a policy perspective, the findings suggest that countries should prioritize regulatory coherence, administrative efficiency, and adaptive governance to enhance tourism competitiveness and resilience.

Yufa Yudhi Tehresia Imbiri; Karmanis Karmanis; Tri-Lestari-Hadiati

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of bureaucratic reform in improve the administrative performance of the Sorong City Regional Secretariat. The research uses a mixed-methods approach, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 30 government apparatus respondents using the Likert scale and were analyzed using descriptive statistics and correlation analysis. Meanwhile, qualitative data were obtained through in-depth interviews with key informants and analyzed using thematic analysis and data triangulation. The results of the study show that the implementation of bureaucratic reform is positively related to the organization's administrative performance. The variables of policy communication, apparatus resources, and bureaucratic structure show a fairly strong correlation with administrative performance, with bureaucratic structure exhibiting the strongest relationship. Qualitative findings also show that bureaucratic reform has been carried out through simplifying procedures, updating SOPs, digitizing administration, and strengthening the performance reporting system. Theoretically, this research strengthens policy implementation theory and public organizational performance theory, which emphasize the importance of policy communication, human resource capacity, and the effectiveness of organizational structures in improving bureaucratic performance. However, this study has limitations in scope, as it is confined to a single organizational unit and a relatively small number of respondents. Therefore, further research is suggested to expand the research object in several regional apparatus organizations in order to obtain a more comprehensive picture of the implementation of bureaucratic reform at the local government level.

Supardi Sitinjak; Muhammad Ridwan Lubis

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

Terrorism is a serious threat to the security and unity of the Indonesian nation. Events such as the suicide bombing at the Medan Police Headquarters in 2019 show that acts of terror are increasingly complex and require swift and appropriate handling. For this reason, the government passed Law Number 5 of 2018 concerning the Eradication of Criminal Acts of Terrorism as a legal basis that strengthens the authority of the apparatus, including the Gegana Detachment of the Indonesian National Police Mobile Brigade Corps (Brimob), in carrying out counter-terrorism operations. This study aims to determine and analyze how the implementation of Law No. 5 of 2018 is carried out by the Gegana Detachment in the North Sumatra Regional Police area, identify obstacles faced in operations, and formulate strategies to increase the effectiveness of the implementation of the law. The results of the study show that the implementation of this law has been implemented through preventive, preemptive, and repressive approaches, such as sterilization of places of worship, social activities "Love Sunday", security patrols, and anti-terror training simulations. However, implementation in the field still faces various obstacles, including limited modern equipment, lack of cross-agency coordination, and low public participation. Therefore, personnel capacity building, infrastructure modernization, and strengthening inter-agency synergy are needed to achieve more effective counterterrorism efforts in North Sumatra.

Prasetio Arbi; Bonanda Japatani Siregar

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

Terrorism is a serious threat to the security and unity of the Indonesian nation. Events such as the suicide bombing at the Medan Police Headquarters in 2019 show that acts of terror are increasingly complex and require swift and appropriate handling. For this reason, the government passed Law Number 5 of 2018 concerning the Eradication of Criminal Acts of Terrorism as a legal basis that strengthens the authority of the apparatus, including the Gegana Detachment of the Indonesian National Police Mobile Brigade Corps (Brimob), in carrying out counter-terrorism operations. This study aims to determine and analyze how the implementation of Law No. 5 of 2018 is carried out by the Gegana Detachment in the North Sumatra Regional Police area, identify obstacles faced in operations, and formulate strategies to increase the effectiveness of the implementation of the law. The results of the study show that the implementation of this law has been implemented through preventive, preemptive, and repressive approaches, such as sterilization of places of worship, social activities "Love Sunday", security patrols, and anti-terror training simulations. However, implementation in the field still faces various obstacles, including limited modern equipment, lack of cross-agency coordination, and low public participation. Therefore, personnel capacity building, infrastructure modernization, and strengthening inter-agency synergy are needed to achieve more effective counterterrorism efforts in North Sumatra.

Roby Andika Harahap; Tri Reni Novita

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

The flash flood disaster that hit Indonesia, including the devastating disaster in three Sumatran provinces in November-December 2025 which resulted in more than 900 casualties and trillions of rupiah in losses, shows a strong correlation between environmental damage caused by corporate activities and increased disaster risk. The purpose of this study is to analyze corporate criminal liability for environmental damage resulting in flash flood disasters based on the Environmental Management Law (UU PPLH), examine the mechanism for proving corporate criminal liability, and evaluate the application of criminal sanctions against corporations that commit environmental damage resulting in flash flood disasters. The research method used is normative legal research with a descriptive analytical statute approach. Data collection techniques are carried out through library research and interviews with sources at the North Sumatra Provincial Environmental Service. The data obtained were analyzed qualitatively. The results of the study indicate that: First, corporate criminal liability for environmental damage resulting in flash floods has been comprehensively regulated in Articles 116 to 120 of the Environmental Management and Management Law, which recognizes corporations as subjects of criminal law and regulates the criteria for corporate crimes (committed by, for, or on behalf of a business entity), the responsible party (the business entity and/or the person giving the order/leader of the activity), a one-third aggravation of the sentence, and corporate representation in court, as reinforced by Supreme Court Regulation Number 13 of 2016. The conclusion of this study is that the Environmental Management and Management Law has provided a comprehensive legal framework for corporate criminal liability for environmental damage resulting in flash floods. However, the effectiveness of law enforcement still needs to be improved through accelerating the judicial process, strengthening the capacity of law enforcement, improving inter-agency coordination, and strengthening the decision execution mechanism.

Mohammad Hatta Fahamsyah; Adriana Syariefur Rakhmat; Muhammad Najamuddin Dwi Miharja

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.