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Widiyanti Widiyanti; Ratna Tunjungsari; Agung Budiartono; Agus Prasetyo

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Digital transformation has driven significant changes in society's economic patterns and increased the need for stronger family economic independence. In this context, the Family Welfare Movement (PKK) plays a strategic role in empowering families through strengthening digital literacy, entrepreneurship training, capacity building, and the utilization of digital media to support productive economic activities. This study aims to analyze the strategic role of the PKK in digital-based family economic empowerment, identify the forms of empowerment programs implemented, and examine the challenges and strategies needed to increase program effectiveness in the digital era. The study employed a qualitative approach with purposive sampling techniques. Data were collected through participant observation, in-depth interviews, and documentation, and subsequently analyzed through data reduction, data presentation, and conclusion drawing. The findings reveal that the use of digital technology can expand marketing access, improve family economic skills, strengthen entrepreneurial capacity, increase community participation, and promote sustainable economic independence. However, limitations in digital literacy, unequal access to technology, limited infrastructure, and business sustainability remain major obstacles, highlighting the need for continuous mentoring, training, and collaborative support from various stakeholders.

Siti Ramawati Abas; Sukarman Kamuli; Sri Yulianty Mozin

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Package C equivalency education is a strategic non-formal education policy designed to provide senior secondary education access for citizens who are not served by the formal schooling system. This study evaluates the implementation of the Package C Equivalency Education Policy at the Non-Formal Education Unit Sanggar Kegiatan Belajar in Batudaa District, Gorontalo Regency, Indonesia. The study addresses the gap between the policy objective of expanding equitable access to secondary education and the practical constraints found in local implementation. Using a qualitative evaluative case study design, the research applies the Context, Input, Process, and Product evaluation model. Data were collected through in-depth interviews, observation, and document analysis involving program managers, tutors, learners, parents, alumni, and non-formal education supervisors. The findings show that the policy is contextually relevant to learners who face economic barriers, employment demands, age constraints, and limited access to formal schooling. However, input capacity remains insufficient due to limited tutor availability, inadequate andragogical competence, insufficient learning media, and learning modules that are not yet fully contextualized. The process dimension reveals inconsistent learning schedules, lecture-dominated instruction, weak adult-learning practices, and suboptimal monitoring. Product evaluation indicates positive outcomes in graduation, academic confidence, and access to administrative requirements for work or further study, but practical skills and socio-economic impacts remain limited. The study concludes that Package C policy implementation requires stronger socialization, tutor capacity development, contextual learning resources, flexible learning management, and local policy support to generate sustainable public value.

Ferry Yeferson Tulle; Fendy Ongko; Juanda Julianus

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

The wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

Deny Rahma Afifi; Wiwin Widiasih

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

XYZ is a manufacturing company engaged in steel pipe production. In the production process of non-American Petroleum Institute (API) steel pipes, the company still experiences various types of waste, resulting in an inefficient production process. The identified wastes include defects, waiting, transportation, and non-value-added activities, which contribute to increased production time and reduced productivity. This study aims to analyze the major wastes occurring in the non-API steel pipe production process and propose improvements using the Lean Manufacturing approach. The methods employed in this study include Value Stream Mapping (VSM), Value Stream Analysis Tools (VALSAT), Process Activity Mapping (PAM), and Failure Mode and Effect Analysis (FMEA). Data were collected through direct observation, interviews, and documentation of the production process. The results indicate that the dominant wastes affecting the production process are defects, waiting, and transportation. PAM analysis shows that non-value-added activities remain relatively high, leading to production time inefficiencies. Based on the FMEA results, the main causes of waste are machine conditions, work methods, and operator skills. Proposed improvements include periodic machine maintenance, production quality control, work method improvement, and the optimization of material flow.

Anis Siti Qayyummah; Utary Rahayu; Andrey Pramudia; Dika Habib Permana; Miftahul Huda

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the internalization of Islamic developmental psychology values through the Qur'an memorization (Tahfidz Al-Qur'an) program in shaping the character of middle adolescents aged 13–17 years in the digital era at Al Hayya Orphanage Foundation, Depok. Adolescence is a transitional stage characterized by significant physical, emotional, social, and spiritual changes. In the digital era, adolescents face various challenges, such as social media addiction, cyberbullying, declining social interaction, and moral degradation, all of which may affect character development. Therefore, strengthening character education based on Islamic values has become increasingly important. This research employed a qualitative approach using a case study method to gain an in-depth understanding of the phenomenon under investigation. Data were collected through observation, in-depth interviews, and documentation involving orphanage caregivers, Tahfidz instructors, and students at Al Hayya Orphanage Foundation, Depok. The findings indicate that the Tahfidz program plays a positive role in character formation through habituation, role modeling, spiritual guidance, and a supportive religious environment. From the cognitive perspective, students demonstrated improvements in discipline, concentration, responsibility, and self-regulation. Emotionally, they became more patient, better able to control their emotions, and experienced inner peace through intensive engagement with the Qur'an. Socially, the program fostered attitudes of mutual assistance, respect, empathy, and stronger social relationships among students.This study reveals that the Tahfidz program serves not only as a means of memorizing the Qur'an but also as an effective medium for internalizing the values of Islamic developmental psychology and fostering Qur'anic character among adolescents in facing the challenges of the digital era.  

Bintang Aulia Nur’aini; Hari Saktiningsih

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Chemical exposure during the dyeing process in the Textile industry has the potential to cause health problems, particularly allergic reactions mediated by Immunoglobulin E (IgE). Non-compliance with the use of Personal Protective Equipment (PPE) may increase the risk of chemical exposure through inhalation and skin contact, thereby triggering an allergic immune response characterized by elevated total IgE levels in the blood. This study aimed to determine the relationship between compliance with the use of Personal Protective Equipment (PPE) and total Immunoglobulin E (IgE) levels among Textile industry workers. This research was an analytic observational study with a cross-sectional design. The sample consisted of 15 Textile industry workers who met the inclusion and exclusion criteria, selected using purposive sampling technique. Data on PPE compliance were obtained through questionnaires and interviews, while total IgE levels were measured using the Electrochemiluminescence Immunoassay (ECLIA) method. The relationship analysis was conducted using Fisher’s Exact test. The results showed a significant relationship between PPE compliance and total IgE levels (p<0.05). It can be concluded that there is a significant association between compliance with the use of Personal Protective Equipment and total Immunoglobulin E (IgE) levels among Textile industry workers.

Jick Prasetyo Wicaksono; Anita Febrianti; Affrasiska Felisita Alus; Fhadila Riski Aryani

Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Ecology is the study of the relationship between living organisms and their environment, including the interactions that occur within an ecosystem. This study examines the utilization of the “DPR (Di Bawah Pohon Rindang)” area as a form of ecological interaction among students at Universitas Indraprasta PGRI. The research aims to understand how green open spaces on campus support students’ social and ecological interactions. This study employed a qualitative approach through observation, interviews, and documentation involving 10 student informants. The findings show that the “DPR (Di Bawah Pohon Rindang)” area is actively used for academic and non-academic activities such as discussions, studying, resting, and social interaction. The presence of shady trees and a comfortable environment encourages students to interact more actively and creates a conducive learning atmosphere. In addition, the green open space provides ecological benefits by reducing heat exposure and improving air quality around the campus environment. However, several negative impacts were also identified, including littering and noise caused by overcrowded activities. Therefore, collective awareness is needed to maintain the cleanliness, comfort, and sustainability of the area so that it can continue to function optimally as a space for ecological interaction within the campus environment.

Yulius Alan Hartanto; Irja Tobawan Simbiak; Lazarus Ramandey

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Ciberi Beach is a tourist area in Enggros Village, Abepura District, Jayapura City, with significant development potential that draws on its natural resources and local wisdom. This study aims to identify internal and external factors influencing the development of the tourism area and to formulate appropriate development strategies using SWOT analysis. The research employs a mixed-methods approach, combining qualitative and quantitative techniques, with data collected through field observations, in-depth interviews, and questionnaires distributed to 25 visitors. The findings show that the main strengths are unspoiled natural scenery and community friendliness, while the main weaknesses include inadequate public facilities and poor road access. Key opportunities include ecotourism potential and policy support for spatial planning, while threats include coastal abrasion and unmanaged waste. Based on the SWOT matrix, the strategic position falls in Quadrant I (X = 0.31; Y = 0.51), supporting an aggressive SO strategy. Priority strategies include community-based ecotourism development, digital promotion, collaborative partnerships with universities and NGOs, and regulatory strengthening for sustainable land use. The analysis is grounded in a three-framework theoretical lens comprising the 3A tourism components (Attraction, Accessibility, Amenity), ecotourism principles, and community-based tourism, which together guide the interpretation of SWOT findings and the formulation of strategy.

Ginting, Margaretha S; Jantje Pelealu; Betsy A. N. Pinaria

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Increased vegetable production, especially cabbage (Brassica oleracea), in Indonesia requires effective and environmentally friendly pest management strategies. Plutella xylostella L. (Lepidoptera: Plutellidae) is a key pest capable of causing up to 90% yield loss. This study aimed to evaluate the effectiveness of botanical insecticides derived from Lantana camara leaf extract, Myristica fragrans seed extract, and Barringtonia asiatica seed extract in controlling P. xylostella larvae at a 15% concentration. The study was conducted using a Completely Randomized Design (CRD) with four treatments and three replications at a cabbage plantation in Tataaran Patar Village, South Tondano District, Minahasa Regency, from July to November 2025. Observations were carried out weekly for five weeks, recording larval mortality. Results showed that all three botanical extracts significantly affected larval mortality compared to the control. The highest mortality was recorded in the Barringtonia asiatica extract treatment at 87.07%, followed by Lantana camara at 78.09%, Myristica fragrans at 74.44%, and the control at 22.55%. These findings confirm that all three botanical insecticides at 15% concentration are effective in suppressing P. xylostella larval activity and can be developed as environmentally safe alternatives to synthetic pesticides.

Andina, Fatikhah Nurrahmi

Nexus: Journal of Cross-Disciplinary Insights 2026 Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

This study explores the business model of the .GIS platform product developed by Circlegeo using the Nine Buildings framework based on the Business Model Canvas and the Theory of Change framework to analyze the social impact created by the .GIS platform. Data were obtained through semi-structured interviews, non-participant observation, and systematic document analysis. The results show a shift in the business model. In 2022, Circlegeo shifted its target market from its previous focus on B2C and B2G customer segments to B2B and B2G, which will continue until 2026. The social impact analysis also shows that the .GIS platform's contribution to society is not only practical for geospatial analysis but also its usefulness in academic research. These findings indicate that Circlegeo positions the .GIS platform as a dual-purpose PLG instrument: introducing the company to potential customers of other paid products while simultaneously creating independent social impact. Previous research on freemium and product-led growth (PLG) business models has generally positioned free strategies as customer acquisition tools toward monetization, with limited potential for creating tangible social impact. This research contributes to the literature on PLG and freemium business models by demonstrating that such strategies can be a pathway to authentic social impact creation, not simply a step towards monetization.

Muhammad Yusuf Nurfani

This study aims to analyze the implementation of quality control in the carbonated beverage filling process using an automated filler machine and to identify critical control points that influence product conformity and production efficiency. A descriptive quantitative approach was employed through production line observation, machine monitoring, and quality control documentation review. The study focused on the filling process of carbonated beverages packaged in 330 mL aluminum cans and the associated quality control activities throughout the production line. The findings show that the filling process is the key quality control stage, supported by the automated filler machine, Fill High Detector (FHD), seaming, temperature stabilization, and traceability systems to maintain product conformity. The study was limited to a descriptive evaluation of a single production line and did not include statistical process capability analysis or quantitative measurements of filling variation. Therefore, the findings primarily provide operational insights rather than statistical validation of process performance. The findings may assist beverage manufacturers in improving filling accuracy, strengthening inspection systems, and enhancing production reliability through effective quality control practices. This study provides a comprehensive overview of quality control implementation in an automated carbonated beverage filling system and highlights the integration of filling, inspection, and supporting production processes in maintaining product quality and operational efficiency.

Fiki Labibatus Saadah; Sri Andriani

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Tax avoidance practices remain a crucial issue due to their potential to erode state revenue and hinder national development financing. This study aims to analyze and evaluate the effect of fixed capital intensity, Environmental, Social, and Governance (ESG) performance, and political connections on tax avoidance practices. The research method used is quantitative with a panel data analysis approach under the selected Random Effect Model (REM) estimation. The research population covers all companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. Through the purposive sampling method, a final sample of 259 companies was obtained, resulting in 518 observation data over two years. The partial empirical results demonstrate that fixed capital intensity has a significant negative effect on tax avoidance. Conversely, both ESG performance and political connections are proven to have a significant positive effect on tax avoidance. Simultaneously, the three independent variables significantly influence corporate tax avoidance actions, contributing an Adjusted R-squared value of 10.43%. The practical implication of this study emphasizes the urgent need for tax authorities to increase oversight on companies indicated to be utilizing ESG reporting as a greenwashing strategy or leveraging political protection to avoid taxes. For corporate management, these findings serve as an evaluation to align sustainability commitments with ethical fiscal compliance.

Ike Lestari; Muhammad Rusdy

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study aims to obtain a comprehensive understanding of the Juz ‘Amma memorization strategy implemented at Madrasah Diniyah Takmiliyah Baitul Azhar, evaluate its effectiveness, and examine the assessment mechanisms applied in Qur’anic learning. The research employed a qualitative field-study approach, focusing on learning activities as the primary object of investigation. Data were collected through direct observation of the learning process, in-depth interviews with the madrasah principal and teachers (ustadz/ustadzah), and documentation analysis related to the memorization program. The data were analyzed through data reduction, data presentation, and conclusion drawing to generate accurate and in-depth findings. The results indicate that the memorization program utilizes a combination of talaqqi, takrir (repetition), sima’i, and small halaqah methods. These strategies have proven effective in improving students’ memorization abilities, as reflected in increased reading fluency, better tajwid accuracy, and the achievement of memorization targets. In addition, the madrasah implements a structured and continuous evaluation system consisting of daily assessments, weekly reviews, and final examinations for each juz. The evaluation focuses on memorization fluency, recitation accuracy, and overall memorization quality. The study concludes that integrating diverse memorization methods with systematic evaluation significantly enhances the effectiveness of Qur’an memorization learning in Islamic educational institutions.  

Nasir Nasir

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

In today's digital era, MSME actors are required to be able to compete through the use of technology, including in building a brand image through digital branding. This study aims to analyze the effectiveness of digital branding in increasing the competitiveness of Sambal Pecel Kanaya MSME products in Makassar. The method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was carried out using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the digital branding applied is quite effective in building a strong brand image, expanding market reach, and increasing consumer trust and buying interest. The use of social media, visual content, authentic product narratives, and customer testimonials has been proven to support increased product competitiveness. However, there are still shortcomings such as limited visual design and the lack of optimal use of other digital platforms. Therefore, it is recommended that MSMEs increase branding capacity through digital marketing training and platform diversification to strengthen the brand's position in the wider market.

Icon Latif; Udin Hamim; Muchtar Ahmad

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

Aska, Aska; Wicaksana, Ervan Johan; Zurweni, Zurweni

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

The keywords are required for computerization. Research and abstract title search made easy with these keywords. This study aims to determine the application of the entrepreneurship-based Project-Based Learning (PjBL) model to improve students' critical thinking and collaboration skills in Biology lessons at MAN 2 Tanjung Jabung Timur. This study used the Classroom Action Research (CAR) method, implemented in two cycles: Cycle I and Cycle II. Each cycle consisted of planning, implementation, observation, and reflection. Data collection techniques included observation, assessment, evaluation, reflection, and observation sheets for students' critical thinking and collaboration skills. The results showed that the implementation of the entrepreneurship-based PjBL model improved student learning outcomes, critical thinking skills, and collaboration. Assessment scores increased from 62 in Cycle I to 83 in Cycle II, representing a 33.87% increase. Evaluation scores increased from 73 to 93, representing a 27.40% increase, while reflection scores increased from 76 to 91, representing a 19.74% increase. Students' critical thinking skills also improved in the focus, reason, inference, situation, clarity, and overview indicators, which were dominated by categories 3 and 4 in Cycle II. Furthermore, students' collaborative skills improved across indicators of shared understanding, taking appropriate action, and team regulation. Based on the research results, it can be concluded that the implementation of the entrepreneurship-based Project-Based Learning (PjBL) model is effective in improving students' critical thinking and collaboration skills in Biology.

Nurlaila Nurlaila; Ahmad Syahrul Hendrawan; Fitriana Selvia; Imanuel Jaya

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Community participation around tourist destinations is one of the key factors in achieving sustainable conservation-based tourism management. This study aims to analyze the involvement of local communities in the management of sustainable nature tourism in Danum Bahandang, Palangka Raya City. The study employed a qualitative approach with a descriptive design. Data were collected through in-depth interviews with relevant informants, field observations, and documentation studies of various relevant sources. The findings indicate that the level of community involvement in managing the tourist destination remains suboptimal. Local residents only participate in certain tourism activities and have not been actively involved in the planning, management, and decision-making processes related to destination development. This condition shows that the role of the community is still limited and does not yet fully reflect participatory tourism management. Based on Arnstein's ladder of participation theory, the level of community participation falls within the category of *tokenism*. Therefore, greater efforts are needed to enhance community involvement so that sustainable tourism management can be implemented more effectively while supporting environmental sustainability and improving the welfare of local communities.  

Ayu Febriasari; Jodion Siburian; Ali Sadikin

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to analyze the effect of the implementation of the Flipped Classroom model with a Deep Learning approach on the critical thinking and collaboration skills of Phase F XI students on the digestive system material. The study used a mixed methods with an embedded experimental design type. The research sample consisted of one experimental class that received Flipped Classroom learning with a Deep Learning approach and one control class that received Problem Based Learning (PBL) learning. Data on critical thinking skills were collected through essay tests, while collaboration skills were obtained through observation sheets. Quantitative data analysis used One-Way MANCOVA and qualitative analysis was carried out through data reduction, data presentation, and drawing conclusions assisted by NVivo. The results showed a simultaneous significant effect between the learning model on students' critical thinking and collaboration skills after controlling for initial abilities with a significance value of 0.002 (p<0.05). The average posttest critical thinking of the experimental group was 71.69 higher than the control group at 62.53. Meanwhile, the collaboration skills of both groups showed a relatively balanced increase. The ANCOVA results showed that the Flipped Classroom model with a Deep Learning approach significantly impacted critical thinking skills, but did not show a significant difference in collaboration skills. The research findings indicate that the integration of Flipped Classroom and Deep Learning is effective in improving students' critical thinking skills and supporting 21st-century learning.

Rifki Rifki

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Adolescents face significant barriers in accessing reproductive health services due to fears of privacy breaches and social stigma. In primary healthcare facilities, healthcare professionals are often trapped in a dilemma between the obligation to maintain medical confidentiality based on professional ethics and national regulatory demands requiring parental involvement for underage patients. This study aims to analyze the practice of protecting adolescent patient data privacy at Mardi Saras Primary Clinic and identify the gap between practical implementation and the norms of medical ethics and applicable legal regulations. This study employs a socio-legal research method with a qualitative approach. Data were collected through in-depth interviews with doctors and nurses, observation of service procedures, and study of the clinic's Standard Operating Procedures. The results indicate that although Mardi Saras Primary Clinic has implemented basic confidentiality protocols such as closed consultation rooms, there are substantial weaknesses in informed consent management, which still heavily relies on parental presence for all adolescent cases. This practice is driven by healthcare professionals' fear of legal risks, thereby ignoring the principle of developing autonomy in adolescents. These findings indicate a disparity between rigid administrative compliance and the spirit of protecting adolescent health rights within national regulations. The implication of this study underscores the urgency of developing specific SOPs that are sensitive to adolescent rights, as well as the need for continuous training for healthcare professionals regarding the legal and ethical boundaries of maintaining confidentiality for underage patients without compromising legal safety aspects.

Widiastuti, Rina; Irdana, Nuryuda

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

This study aims to identify and evaluate the cultural tourism potential of Kalurahan Grogol in Gunungkidul Regency to inform the development of a community-based cultural tourism village. The research employed a qualitative descriptive approach supported by quantitative scoring techniques using a 1–5 Likert scale across four assessment dimensions: cultural value, physical value, tourism value, and experiential value. The analysis applied Du Cros and McKercher’s Market Appeal–Robusticity Matrix to map the market attractiveness and cultural robustness of each cultural asset. Data were collected through semi-structured interviews, observations, and documentation studies of 46 tangible and intangible cultural assets in Kalurahan Grogol. The findings reveal that most cultural assets exhibit moderate to high cultural robustness, indicating that local cultural practices remain active and socially sustained within the community. Prominent cultural assets such as Rasulan, Karawitan Lestari Budoyo, Reog Sedyo Laras, Gejlok Lesung, Sega Berkat, and Tempe Godhong are positioned in Quadrant A1, characterized by high market appeal and high robustness, making them highly potential as leading cultural tourism attractions. Meanwhile, assets in Quadrants B and C present opportunities to develop creative, educational, spiritual, and wellness-based experiential tourism products. The study also finds that several sacred traditions categorized in Quadrant D are more appropriately preserved through non-commercial approaches. The absence of cultural assets in the D3 category indicates that the cultural system of Kalurahan Grogol remains adaptive and regenerative amid modernization. This research contributes theoretically by extending the application of the Market Appeal–Robusticity Matrix into the context of community-based cultural tourism villages. It provides strategic recommendations for sustainable cultural tourism development that remain sensitive to local cultural authenticity.