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Hariyono Rakhmad; Agus Purwadi; Surateno; Elly Antika

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Program Pengabdian kepada Masyarakat ini bertujuan meningkatkan kualitas pelayanan pelanggan pada usaha jasa pengetikan Metronet di Kecamatan Ambulu, Kabupaten Jember, melalui optimalisasi tiga fitur produktivitas Microsoft Office: autocorrect, autoformat, dan template dokumen. Tim pelaksana memakai metode riset tindakan partisipatif dengan menggabungkan metode ini dengan pelatihan dan bimbingan. Pelaksanaan program menunjukkan hasil yang jelas pada semua parameter evaluasi. Kemampuan karyawan meningkat sekitar 93,2%. Waktu penyelesaian dokumen berkurang rata-rata 58%. Tingkat kesalahan juga turun menjadi 1,2%. Kapasitas layanan bertambah 40%, dan adanya pelanggan baru dari kecamatan lain yang dapat dilayani. Ditemukan bahwa perbaikan kecil ini dengan tetap terfokus pada perangkat lunak perkantoran sehari-hari mampu mempertajam kualitas pelayanan usaha mikro dan memperluas jangkauan pasarnya dalam waktu relatif singkat.

Yulianti Taib; Asna Aneta; Sri Yulianty Mozin

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

This study examines the performance of student administrative services in the Society 5.0 era at the Bureau of Academic Affairs, Student Affairs, and Planning of Gorontalo State University, focusing on scholarship services. It addresses the need for accessible, responsive, transparent, inclusive, and student-centered administrative services in higher education. A descriptive qualitative approach was employed through in-depth interviews, participatory observation, and document analysis. Informants included bureau leaders, scholarship and financial aid administrators, operational officers, and students receiving various scholarship schemes. Thematic analysis was conducted through data reduction, data display, and conclusion drawing, while validity was ensured through source triangulation, method triangulation, and member checking. The findings show that accessibility has improved through service counters, websites, social media, WhatsApp, online forms, SIMPEL BAKP, and coordination with faculties and study programs. However, information remains fragmented, digital standard operating procedures are not uniform, and disability-inclusive access is limited. Responsiveness is supported by direct and digital communication, but it lacks a dedicated complaint system, automatic notifications, selection-status dashboards, and real-time disbursement tracking. Service quality is perceived as fairly good because students experience professional, friendly, and fair treatment. Nevertheless, service documentation, procedural standardization, staff training, and humanistic technology integration need strengthening. The study concludes that scholarship administration should be transformed into a centralized, inclusive, responsive, transparent, and student-centered digital-humanistic service model.

Thomson Siallagan

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Churches and Christian institutions frequently face the challenge of congregations whose understanding of ministry remains confined to the spiritual dimension alone, while the holistic ministry mandate calls for active engagement across social, educational, and economic spheres. This study examines two primary objectives: first, how Christian Religious Education (CRE) shapes congregational understanding of holistic church ministry; and second, how CRE equips congregants with the concrete capacity to serve comprehensively. A qualitative approach with a case study design was employed at Yayasan Sola Gratia Medan. Data were gathered through in-depth interviews with seven informants comprising foundation leaders, program coordinators, active church members, volunteers, and beneficiaries. Analysis followed a thematic framework encompassing data reduction, display, and conclusion drawing. Findings reveal that: (1) consistent CRE implementation at Yayasan Sola Gratia has successfully shifted the congregational ministry paradigm from exclusively spiritual to holistically transformative; and (2) congregants who have internalized CRE values demonstrate more structured ministry capacity, stronger theological motivation, and significant cross-dimensional engagement. This research contributes a contextual CRE model relevant for church-based institutions operating in multidimensional urban environments.

Budi Andresi; Nadine Sandra Agustina; Dita Septyana

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Post-disaster settlement recovery requires more than the provision of permanent housing; it demands an integrated approach covering social, economic, institutional, environmental, and disaster risk reduction dimensions. This study analyzes the Settlement Planning Document (RPP) of the Sibalaya Selatan Satellite Permanent Resettlement Area (Huntap) in Sigi Regency, Central Sulawesi, which accommodates 118 households displaced by the 2018 Palu liquefaction disaster. The research examines the RPP as a participatory planning instrument for sustainable post-disaster recovery. A qualitative participatory approach using the Community Action Plan (CAP) method was conducted from July to November 2024 through focus group discussions, participatory workshops, formation of a Core Planning Team (TIP), field observations, document reviews, and public consultations. Data were analyzed using descriptive, infrastructure, spatial, and strengths-problems-opportunities-challenges frameworks. The findings reveal that community social capital, reflected in active organizations, social networks, and digital communication infrastructure, has been transformed into economic capital. In addition, four dimensions of community resilience economic, social, communication, and competence capacities were identified at varying levels of development. The TIP also played a strategic role in integrating the RPP into village and regional development planning. The resulting RPP contains 39 priority programs valued at approximately IDR 340.6 million for 2024-2028 across infrastructure, economic, social-environmental, and disaster risk reduction sectors. The study demonstrates that the CAP approach effectively supports sustainable settlement development and offers a replicable model for post-disaster resettlement areas in Indonesia.

Indah Muliati; Putri Mulia Berlian; Salma Nahendra; M. Faiz Asral Ramadhan; Farrel Fahreza

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

The Padang State University Community Service Program (KKN) in Jorong Koto Tingga, Nagari Sirukam, Payung Sekaki District, Solok Regency, West Sumatra, implemented a public space revitalization program through the construction of a creative garden based on rice field views. This program was created in response to the lack of representative public spaces and the decline in social interaction between residents due to modernization. Using a participatory approach, the community and youth of the jorong were involved in every stage, from planning, land clearing, to the construction of seating facilities overlooking the expanse of rice fields. As a result, the empty land was successfully transformed into a functional, aesthetic, and locally valuable public space. The high level of community participation demonstrated the success of the approach implemented and fostered a sense of ownership of the park being built. This program is expected to become a model for revitalizing public spaces based on local potential for other rural areas. Although the construction was not fully completed when the KKN program ended, the community and youth of Jorong Koto Tingga are committed to continuing it independently. This program is expected to become a model for revitalizing public spaces based on local potential for other rural areas with similar characteristics.

Nur Vika Zahara; Halimatussadiah Maulidya Ulfa; Muhammad Kaulan Karima

This research was motivated by the importance of public relations management in building cooperation among schools, parents, and communities to support the improvement of educational quality in elementary schools. This study aimed to analyze public relations management in increasing parent and community participation in elementary schools. The research used a qualitative approach with a descriptive research design. Data collection techniques were conducted through interviews, observations, and documentation involving the principal, teachers, parents, and community members as informants. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results showed that public relations management was implemented through direct communication in parent meetings, the use of digital media such as WhatsApp Groups, parental involvement in school activities, and collaboration with the community in supporting educational programs. Parent participation was reflected in mutual cooperation activities, assisting students’ learning, and supporting school programs. The obstacles found included parents’ limited time, low digital literacy among some parents, and the lack of optimal evaluation of school public relations programs. The implications of this study indicate that effective public relations management can increase parent and community involvement in supporting the educational process in elementary schools.

Stefany, Fadean; Ghazali, Imam; Hanina Trisnanda, Salma; Maulidia, Putri

Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Anemia masih menjadi problematika gizi utama pada remaja putri di Indonesia yang berdampak buruk terhadap performa akademik serta kesehatan reproduksi jangka panjang. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan kesadaran gizi terkait pencegahan anemia melalui intervensi edukasi sadar gizi di SMAN 1 Sampang. Metode yang diterapkan berbasis pendekatan partisipatif interaktif, meliputi ceramah, pemanfaatan media visual (leaflet dan poster), simulasi penyusunan menu sehat kaya zat besi, serta kuis edukatif. Evaluasi program diukur secara kuantitatif melalui instrumen pre-test dan post-test, serta secara kualitatif melalui observasi keaktifan peserta. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman yang signifikan mengenai definisi, dampak, dan pencegahan anemia, serta perubahan sikap positif terhadap pola konsumsi seimbang dan kepatuhan sarapan. Kesimpulannya, edukasi gizi yang terstruktur dan interaktif terbukti efektif dalam membangun kesadaran kesehatan remaja, sehingga dapat dijadikan strategi preventif yang berkelanjutan di lingkungan sekolah.

Siti Kayla Rulina Sausan; Dea Amanda Caressa; Agus Putra Murdani

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Increased caffeine intake is commonly used by students to cope with academic demands, especially during examinations and the completion of final projects. Excessive caffeine consumption may affected sleep quality and potentially influence nutritional status. This study aimed to determine the correlation between caffeine intake, sleep disturbances, and nutritional status among final – year unsergarduated students at Dr. Soekardjo University. This study used quantitative approach with an observational analytic and cross-sectinal design. A total of 108 students participated in the study. Data were collected using questionnaires and analyzed using the Spearman Rank correlations test. The findings indicated that the most of respondents with low caffeine intake experienced mild sleep disturbances, totaling 56 respondents (80%). Meanwhile, respondents with moderate and high caffeine intake mostly experienced moderated sleep disturbances, with 13 respondents (61.9%) and 9 respondents (52.9%), respectively. The results showed a significant correlation between caffeine intake and sleep disturbances (p-value=0.000). In all categories of caffeine intake, most respondents had normal nutritional status. However, no significant relationship was found between caffeine intake and nutritional status (p-value=0.351). In conclusion, caffeine intake was associated with sleep disturbances but not with nutritional status among final-year undergraduate students.

Hardiyanti, Puan Maharani; Saputra, Muhamad Ganda; Rahmawati, Nahardian Vica

Jurnal Kesehatan Tropis Indonesia 2026 PT. LARPA JAYA PUBLISHER

Disiplin kerja merupakan aspek penting dalam manajemen sumber daya manusia yang berkaitan dengan kepatuhan karyawan terhadap aturan dan tidak terlepas dari peran pengawasan. Tujuan penelitian ini adalah untuk menganalisis dan mengetahui hubungan pengawasan kerja dan disiplin kerja karyawan. Penelitian ini menggunakan metode kuantitatif dengan desain analitik korelasional. Teknik pengambilan sampel yang digunakan adalah simple random sampling, dengan jumlah responden sebanyak 130 orang. Variabel independen adalah pengawasan kerja dan variabel dependen adalah disiplin kerja. Instrumen yang digunakan adalah kuesioner. Hasil didapatkan hampir setengahnya karyawan menilai pengawasan kerja cukup sebanyak 57 orang (43,8 %), pengawasan kerja kurang sebanyak 55 orang (42,8%) dan sebagian kecil karyawan menilai pengawasan kerja baik sebanyak 18 orang (13,8%) sebagian besar karyawan menilai disiplin kerja cukup sebanyak 82 orang (63,1 %) hampir setengahnya karyawan menilai disiplin kerja baik sebanyak 48 orang (36,9%) dan tidak ada karyawan yang menilai disiplin kerja kurang (0%) analisis menggunakan program SPSS 21.0 For Windows menggunakan uji Spearman Rank Correlation dengan nilai a=0,05 diperoleh nilai p=0,000 artinya ada hubungan pengawasan kerja dan disiplin kerja karyawan. Kesimpulan penelitian ini adalah Semakin baik pengawasan kerja, maka semakin baik pula tingkat disiplin kerja karyawan.

Minatha Wathan, Fika; Yusuf, Muhammad

Journal Media Sosial dan Creative Industries 2026 CV. Seoul Publisher

This study explores students' perceptions of the role of the Dr. Irzanita Al Mukarromah Mosque in supporting mental health education and character building within a higher education setting. The mosque, situated at the heart of the campus, functions not merely as a place of worship but also as a center for spiritual development and psychological well-being. Using a qualitative descriptive approach, data were collected through in-depth interviews and focus group discussions with 30 students from Universitas Kader Bangsa. The findings reveal that students perceive the mosque as having a significant positive impact on emotional resilience, moral values formation, and a sense of community belonging. Regular mosque activities—including Islamic counseling sessions, spiritual mentoring, and congregational prayers—were identified as key mechanisms through which students develop coping strategies for academic stress. Moreover, the mosque environment was found to foster prosocial behavior, empathy, and responsibility, all essential components of strong character. This study contributes to the growing body of literature on faith-based mental health support in educational settings and recommends the integration of mosque-based programs into formal student wellness frameworks.

Anita Puspa Meilina; Meysila Sesilia Putri; Bunga Regina Andini; Erliza Azzahra

Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze strategies for increasing reading interest in developing a literate generation among elementary school students and to identify factors influencing literacy culture within school and family environments. The phenomenon of low reading interest among elementary school students has become a significant concern because the rapid development of digital technology tends to shift students’ attention from reading activities to audiovisual entertainment. This research employed a descriptive qualitative approach using a case study method at SDN 1 Notoharjo. Data were collected through semi-structured interviews, observations, and documentation studies. The participants consisted of one classroom teacher and four third-grade students of SDN 1 Notoharjo. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was tested using source triangulation and method triangulation. The findings revealed that literacy strengthening was implemented through morning reading activities, book discussions, the use of visual and digital media such as e-books, and the utilization of reading corners and school libraries. The study also found that students’ reading interest was influenced by the availability of reading materials, the comfort of literacy environments, family support, and the dominant use of gadgets for entertainment purposes. This study contributes scientifically by strengthening the concept of collaborative literacy involving schools, families, and digital technology in developing reading culture among elementary school students. The findings imply the need for more integrated, adaptive, and sustainable literacy programs to improve students’ reading interest in the digital era.  

Agus Salim

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

Social crimes at the village level require participatory and sustainable prevention approaches. This study aims to analyze the synergy between the Sidoarjo Police Resort through its BINMAS unit and the residents of Waruberong Village in implementing the “4D” anticipation framework (Corruption, Narcotics, Bullying, and Sexual Harassment). A descriptive qualitative method was employed, utilizing data collection through observation, semi-structured interviews, and documentation analysis of socialization activities and police-community forums. The results indicate that this partnership successfully shifts the security paradigm from a reactive enforcement model toward proactive collaboration grounded in education and early reporting. BINMAS functions effectively as an administrative liaison, coordinating Senkom Mitra Polri, village officials, and residents, thereby standardizing and streamlining report handling processes. The implementation of the 4D framework significantly enhances public legal literacy, strengthens trust in the DUMAS Presisi system, and encourages active community participation in security patrols and awareness campaigns. Although minor administrative challenges, such as limited reporting literacy and fluctuating attendance, were identified, they can be mitigated through structured mentoring. Overall, the 4D-based partnership model proves highly relevant for strengthening participatory security ecosystems at the village level. This study recommends standardizing educational modules, providing continuous administrative training for Senkom members, and integrating digital reporting platforms to ensure the program's long-term sustainability.

Dwi Pangestuti; Osly Usman

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This research explores the relationship between work-life balance, academic stress, and students’ academic performance by examining the mediating role of self-efficacy. The study is based on Social Cognitive Theory, which explains that self-efficacy plays an essential role in influencing individual behavior and achievement. A quantitative explanatory survey method was applied, involving undergraduate and postgraduate students from the Faculty of Economics, Universitas Negeri Jakarta, as research participants. Data collection was conducted using online questionnaires, while the analysis employed the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. The results demonstrate that work-life balance is positively associated with academic performance, although the relationship is not statistically significant. Meanwhile, academic stress has a negative but insignificant effect on academic performance. The findings also show that work-life balance significantly enhances students’ self-efficacy, whereas academic stress significantly decreases self-efficacy levels. Furthermore, self-efficacy has a significant positive impact on students’ academic performance. However, the mediation test indicates that self-efficacy does not significantly mediate the relationship between work-life balance, academic stress, and academic performance. In general, the study underlines the importance of self-efficacy in supporting academic achievement among students. Therefore, universities are expected to promote programs focused on strengthening self-efficacy, improving stress management, and maintaining a healthy balance between academic responsibilities and personal life to support sustainable academic success.

Eko Nursanty; Rizka Khairunnisa; Utomo; Marlianti

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

This community service program addressed the limited capacity of educators to use artificial intelligence in a structured and pedagogically responsible way for textbook development. The program focused on empowering educators through NotebookLM in the Ngabuburit AI 2026 activity. Its objective was to improve participants’ understanding and practical skills in organizing sources, designing textbook structures, developing chapter content, and generating interactive learning media. The program used a participatory training approach consisting of presentation, demonstration, guided practice, discussion, and feedback-based evaluation. The results showed that participants gained a clearer understanding of AI-assisted academic writing workflows and recognized NotebookLM as a useful tool for integrating source analysis, textbook writing, and learning media preparation. The activity also fostered new awareness that artificial intelligence can strengthen, rather than replace, educators’ academic roles in producing more systematic and interactive teaching materials.

Hesti; Agus Syam; Mahmuddin; Sumiati Tahir; Muhammad Alfa Sikar

Penelitian ini bertujuan untuk menganalisis pengaruh Pembelajaran kewirausahaan, Locus of control, dan karakter wirausaha terhadap minat berwirausaha mahasiswa Program Studi Kewirausahaan Universitas Negeri Makassar. Latar belakang penelitian ini didasari oleh pentingnya peningkatan minat berwirausaha mahasiswa sebagai upaya mencetak lulusan yang mandiri dan berdaya saing di tengah tingginya tantangan dunia kerja. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori dan melibatkan 207 responden yang dipilih menggunakan teknik proportional random sampling. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Pembelajaran kewirausahaan berpengaruh signifikan terhadap minat berwirausaha mahasiswa, namun dengan tingkat pengaruh yang relatif kecil. Locus of control terbukti berpengaruh positif dan signifikan, menunjukkan bahwa keyakinan mahasiswa terhadap kendali atas keberhasilan dirinya berperan penting dalam membentuk minat berwirausaha. Karakter wirausaha juga berpengaruh positif dan signifikan serta menjadi variabel yang paling dominan dalam meningkatkan minat berwirausaha mahasiswa. Secara simultan, pembelajaran kewirausahaan,  locus of control, dan karakter wirausaha berpengaruh signifikan terhadap minat berwirausaha mahasiswa, yang mengindikasikan bahwa peningkatan minat berwirausaha tidak hanya ditentukan oleh proses pembelajaran formal, tetapi juga oleh penguatan kepribadian dan karakter kewirausahaan mahasiswa.

Andriyansah Setiawan; Tri Suseno Aji; Rosadi Rosadi; Muhammad Yusuf; Hanif Khairullah

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

Abednego Abednego; Alberthina Abetsi Haumahu; Heldy Ivana Laturake

This study examines strategic management practices in the administration of nonformal education programs within Indonesia’s 3T regions areas characterized by geographical isolation, limited infrastructure, and socioeconomic challenges. The research aims to identify effective management strategies that enhance institutional sustainability, leadership performance, and community participation in nonformal educational settings. Employing a qualitative narrative review approach, this study synthesizes findings from 45 peer-reviewed publications published between 2019 and 2025, encompassing themes of adaptive management, participatory leadership, policy integration, and digital innovation. The analysis reveals that institutions adopting flexible and context-responsive strategies supported by collaborative governance and technological integration demonstrate higher resilience and alignment with local educational needs. Furthermore, the review highlights the importance of leadership adaptability, stakeholder engagement, and community-based governance as central pillars for achieving sustainable education outcomes in resource-limited contexts. The study contributes theoretically by proposing a model of “localized strategic adaptability,” which integrates principles of strategic management with participatory education governance, and practically by offering evidence-based insights to guide policymakers and administrators in strengthening nonformal education systems.

Fransina Matakena; Aholiab Watloly

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aimed to strengthen community development in Negeri Soya by reinforcing group kinship ties within a multicultural society. As a traditional village in Ambon City, Negeri Soya is inhabited by people from diverse ethnic and social backgrounds who live together in one area. This diversity requires harmonious social relations supported by solidarity, brotherhood, and social awareness. The program focused on the men’s service group of the Elim Sector, Soya Congregation, as a forum for social and spiritual development. The activities were conducted through lectures, question-and-answer sessions, and collaborative practices in church services. The materials emphasized group kinship, social solidarity, togetherness, and the understanding that kinship is not limited to blood relations, but can also be built through shared territory, life experiences, and continuous social interaction. The results show that the Negeri Soya community has strong solidarity and active participation in religious and social activities. Values such as mutual cooperation, masohi, and the concept of orang basudara serve as important foundations for social integration. Men’s church service activities strengthened care, cooperation, and shared responsibility among members. These findings indicate that local cultural values remain relevant for managing diversity and building collective resilience in post-conflict communities. Overall, this program contributed positively to strengthening social relations and supporting harmonious, inclusive, and sustainable community life in Negeri Soya in daily life.

Ulfa Dahlia; Bambang Panji Gunawan; Ahmad Heru Romadhon

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

The Comprehensive Systematic Land Registration Program (Pendaftaran Tanah Sistematis Lengkap (PTSL) is a government initiative aimed at providing legal certainty regarding land rights by accelerating land registration in Indonesia. However, in its implementation, various administrative problems have been identified that result in the issuance of Certificates of Ownership (SHM) with administrative defects, particularly regarding land that previously held a Right to Build (Hak Guna Bangunan (HGB) or a title deed in the form of a Deed of Sale and Purchase (Akta Jual Beli (AJB). This study aims to analyze the mechanism for canceling SHMs due to administrative errors in the implementation of the PTSL and the forms of legal protection available to parties harmed by the issuance of such administratively defective SHMs. The research method employed is normative legal research using a statutory approach and a case-based approach. The results of the study indicate that the cancellation of SHM due to administrative defects can be carried out through administrative mechanisms at the National Land Agency or through a lawsuit in the Administrative Court. Examples of administrative errors by the PTSL committee include errors in the verification of legal data, failure to conduct a land history investigation, errors in the measurement of land parcels, and disregard for the rights of other parties who previously held HGBs or AJBs. Legal protection for aggrieved parties is provided through administrative remedies, civil lawsuits, administrative court actions, and the blocking of problematic certificates. Holders of a previously issued Deed of Sale (AJB) have the legal standing to seek the cancellation of a Certificate of Ownership (SHM) issued in another party’s name, as the AJB serves as authentic evidence demonstrating a legal relationship to the land in question.

Fitria Ramadhani; Muhammad Iqbal; Jurana Jurana; Rudy Usman

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

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.