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Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Keegan Irfano Imam; Kusyairi Achmad; Saraswati Exist

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to analyze the effect of combining bait types and immersion durations on the catch yields of blue swimming crabs (Portunus pelagicus) in the waters of Kuala Penet, East Lampung. The research method employed was a field experiment utilizing a factorial Completely Randomized Design (CRD). The focus of the study was directed toward two types of bait, namely goldstripe sardine (Sardinella spp.) and chicken intestines, with three variations of immersion duration: 6 hours, 12 hours, 18 hours, and 24 hours. Through statistical analysis, it was discovered that the combination of goldstripe sardine bait and a 6-hour immersion duration provided the most optimal catch yields. Nevertheless, chicken intestines demonstrated strong potential as an economical and sustainable alternative bait at a 12-hour immersion duration. The interaction between the bait type and immersion duration variables proved to be significant, thereby supporting an integrated approach to the management of collapsible pots. These findings provide a scientific basis for formulating sustainable crab fishing guidelines that can be adopted by local fishermen and relevant authorities to support the ecosystem-based conservation of coastal fishery resources in East Lampung.

Firmansyah Gemilang

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

Sabila Inayatul Kafiyah; Neisya Syafarina; Naerul Edwin Kiky Aprianto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..

Sri Yulianty Mozin; Alfiyah Agussalim; Mohamad Rasya Mohi; Nazlih Alhusna Abas; Risnawati R. Itani +3 more

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

Muhammad Rafi Zaidan Ariq; Igo Febrianto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

Fahry Ganang Saputra; Erlin Kurniati

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.

Alifah Hani Nur Fatimah; Aliyul Karror; Alfin Fahmi; Rusdiana Navlia

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

University libraries play a strategic role in supporting academic learning and research. This study aims to evaluate user perceptions of library service management at UIN Madura, focusing on five key dimensions: clarity of service information, effectiveness of staff coordination, organizational structure support, simplicity of service procedures, and consistency of orientation for new users. The study used a quantitative approach with a survey method. Data were collected through an online Google Form-based questionnaire distributed to active UIN Madura students from various study programs, resulting in 21 valid respondents from diverse academic backgrounds. Data analysis was conducted descriptively using frequency distribution and percentages. The results indicate that user perceptions of library governance are generally quite positive. The majority of respondents gave good ratings to the clarity of service information (85.7% agreed or strongly agreed), the effectiveness of staff coordination (81%), and the organizational structure support (90.5%). However, the new user orientation dimension received the lowest rating, with 23.8% of respondents disagreeing or strongly disagreeing. These findings indicate the need for a more systematic and sustainable strengthening of the library orientation program. Overall, the service management and governance of the UIN Madura library were assessed as quite good. However, improvements are still needed in the aspects of socialization and guidance for new users so that this university library service can function optimally in supporting the academic community.

Sapitri, Junita Indah; Noor Tajuddin; Saraswati Exist

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The fisheries sector plays an important role in Indonesia’s economy due to its abundant marine resources; however, unsustainable fishing activities have caused damage to marine ecosystems and a decline in biodiversity. To support sustainable fisheries management, the use of environmentally friendly fishing gear is essential. At the Tenau Coastal Fishing Port (PPP Tenau) in Kupang, East Nusa Tenggara, handline fishing is the most commonly used traditional fishing method among small-scale fishers because it is selective and causes minimal habitat disturbance. This study aims to analyze the environmental friendliness level of handline fishing gear based on the nine criteria of the Code of Conduct for Responsible Fisheries (CCRF) established by FAO in 1995, which include gear selectivity, habitat impact, fisher safety, catch quality, product safety, by- catch, biodiversity impact, capture of protected species, and social acceptance. The research was conducted from November 2025 to January 2026 using a descriptive quantitative method involving 30 handline fishermen selected from a population of 420 using the Slovin formula with a 20% error rate. Data were collected through observation, interviews, and documentation, then analyzed using a weighting system based on the guidelines of the Ministry of Marine Affairs and Fisheries (2006). The results are expected to show that handline fishing is categorized as environmentally friendly to highly environmentally friendly and can serve as a basis for developing sustainable fisheries management policies in East Nusa Tenggara.

Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Ahmad Farhan

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Ahmad Farhan

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Agus Sunaryo; Anna Krisdaningsih; Sugeng Eko Yuli Waluyo; Adil Abdillah

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research examines the transition from brand awareness to brand meaning within saturated digital ecosystems, specifically focusing on how global brands like Pepsi and Apple navigate the "paradox of ubiquity." The objective is to identify the mechanisms through which brand authenticity and cultural resonance cultivate long-term loyalty and prevent product substitution. Utilizing a qualitative analysis of contemporary branding frameworks and case studies, the study demonstrates that mere visibility is insufficient in modern markets; instead, consumers demand a "glass box" alignment between internal corporate culture and external values. Findings reveal that brand authenticity, characterized by continuity and integrity, serves as a critical defense against commoditization by fostering self-congruity between the brand and the consumer's identity. The implications suggest that brand management must pivot toward narrative-driven communication and community-centric strategies that prioritize cultural salience over vanity reach metrics. Ultimately, the study concludes that in the digital age, a brand’s significance in a consumer's life is the primary driver of resilient brand equity.

Yuniar Fatmaningsih; Ria Etikasari; Ahmad Suriyadi Muslim

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Hypertension is a chronic disease whose management is substantially determined by an individual's capacity to access and utilize health-related information. Inadequate health literacy may lead to poor medication adherence and diminished quality of life. This study aimed to examine the association between health literacy, medication adherence, and quality of life among hypertensive patients at Polresta Sleman. An observational analytic quantitative design with a cross-sectional approach was employed, involving 80 respondents selected through purposive sampling. Data were collected using the HLS-ID-SF12, MARS-5, and WHOQOL-BREF instruments. Bivariate analysis was conducted using Pearson correlation, while multivariate analysis applied multiple linear regression. Results revealed that health literacy significantly correlated with medication adherence (r = 0.469; p < 0.05) and quality of life (r = 0.447; p < 0.05). Medication adherence also demonstrated a significant correlation with quality of life (r = 0.615; p < 0.05). Simultaneously, both variables accounted for 41.1% of the variance in quality of life (R² = 0.411; p < 0.05). These findings underscore the importance of jointly improving health literacy and medication adherence as an evidence-based strategy to optimize quality of life in hypertensive patients.

Yuniar Fatmaningsih; Ria Etikasari; Ahmad Suriyadi Muslim

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Hypertension is a chronic disease whose management is substantially determined by an individual's capacity to access and utilize health-related information. Inadequate health literacy may lead to poor medication adherence and diminished quality of life. This study aimed to examine the association between health literacy, medication adherence, and quality of life among hypertensive patients at Polresta Sleman. An observational analytic quantitative design with a cross-sectional approach was employed, involving 80 respondents selected through purposive sampling. Data were collected using the HLS-ID-SF12, MARS-5, and WHOQOL-BREF instruments. Bivariate analysis was conducted using Pearson correlation, while multivariate analysis applied multiple linear regression. Results revealed that health literacy significantly correlated with medication adherence (r = 0.469; p < 0.05) and quality of life (r = 0.447; p < 0.05). Medication adherence also demonstrated a significant correlation with quality of life (r = 0.615; p < 0.05). Simultaneously, both variables accounted for 41.1% of the variance in quality of life (R² = 0.411; p < 0.05). These findings underscore the importance of jointly improving health literacy and medication adherence as an evidence-based strategy to optimize quality of life in hypertensive patients.

Novita Wulandari

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

Public facilities play an important role in supporting community activities, especially in sports and social interaction. However, inadequate maintenance can reduce their functionality and user comfort. This study aims to improve the function of public facilities through the revitalization of a badminton court area at the Technical Implementation Unit for Road and Bridge Management in Surabaya, making it more feasible, safe, and comfortable for use. The study employs a quantitative descriptive approach combined with Participatory Action Research (PAR), with data collected through direct observation of facility conditions before and after revitalization. The results show a significant improvement in the quality of infrastructure, both in physical condition and environmental comfort. The revitalized court supports better sports activities and increases user participation. These findings indicate that revitalization not only enhances facility quality but also promotes greater utilization, improved social interaction, and a more productive environment, demonstrating its effectiveness in optimizing public facility functions.

Muhammad Ridho Jasin; Madania Madania; Teti Sutriyati Tuloli

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.

Evi Junaidy Naitboho; Aelsthri Ndandara; Jacklin Stefany Manafe; Hotlif A. Nope

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This research is motivated by the reality of ethnic and cultural diversity in congregation life which reflects the dynamics of a multicultural society, where differences in cultural identity have the potential to cause social friction if not managed wisely. This research uses a descriptive qualitative approach with normative studies, with data collection techniques through interviews, observations, and documentation of informants consisting of pastors, congregation councils, and presbyters. The theory used is Ralph Linton's role theory which explains how individuals carry out social functions according to their status in society. The results of the study indicate that the life of the GMIT Sion Oepura congregation is characterized by multicultural dynamics as seen from the diversity of ethnicities such as Timor, Rote, Sabu, Flores, and Alor which not only enriches church life through cultural expressions in worship and church activities, but also gives rise to symbolic friction between ethnic groups, such as the tendency for the dominance of certain cultural symbols and the emergence of group ego attitudes in several worship activities, for example in the celebration of Language and Culture Month. In this situation, religious leaders play a role as leaders who embrace diversity, mediators in managing potential conflicts, and social and moral role models for the congregation through sermons, pastoral guidance, and various service activities that involve the entire congregation without differentiating cultural backgrounds. Despite the existence of cultural differences and the tendency for certain symbolic dominance, religious leaders are able to manage this diversity normatively so that it does not develop into open conflict. This study concludes that the role of religious leaders is very important in strengthening social solidarity and maintaining harmony in multicultural congregations.

Deni Arnandi; Deno Deno; Selbia Albina; Thamara, Thamara Putri Andina

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

Imamul Muttaqin; Tri Wahyu Hidayati

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the strategies employed by ustadz and ustadzah at Pondok Pesantren Tarbiyatul Islam (PPTI) Al-Falah in maintaining family resilience. The family, as the smallest unit in society, plays a crucial role in shaping individuals’ character, morality, and spirituality, particularly for those living in a pesantren environment characterized by intensive religious and educational activities. This research uses a qualitative method with a case study approach. Data were collected through interviews and observations involving married ustadz and ustadzah who reside within the pesantren environment. The results indicate that in building a household, conflicts are inevitable. Due to teaching responsibilities that often extend into the night, miscommunication may occur and potentially lead to domestic issues. Therefore, family resilience among ustadz and ustadzah at PPTI Al-Falah is developed through five main strategies: (1) spiritual strategies, (2) communicative strategies, (3) educational strategies, (4) social and environmental strategies, and (5) economic and time management strategies.

Fathimah Azzahro; Bayu Irwansyah; Galih Gumilar; Apri Kuntariningsih

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the integration of Sound Governance principles within the sustainable tourism policy cycle to address institutional fragmentation and evaluation inefficiencies in developing economies. Using a sequential explanatory mixed-methods design, the research develops a multidimensional evaluation framework aligned with the Sustainable Development Goals (SDGs), analyzing policy performance across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative phase utilizes 17 adapted SDG indicators to measure policy efficacy, while the qualitative phase employs semi-structured interviews and stakeholder mapping to deconstruct power dynamics in multi-actor co-management structures. The findings reveal that Sound Governance—specifically transparency and accountability—serves as a critical catalyst for policy effectiveness, significantly influencing destination sustainability through an input-process-output-outcome-impact pathway. Empirical evidence from the case of Penglipuran Village, Bali, corroborates these results, demonstrating that indigenous institutional legitimacy enhances social responsiveness but remains vulnerable to overtourism-driven economic dependency. Notably, the study demonstrates that integrating SDGs into the policy evaluation cycle transforms assessments from mere administrative formalities into strategic instruments for long-term demand stability and ecosystem preservation. These findings position Sound Governance as a strategic intangible asset, offering theoretical contributions to development administration and practical guidance for policy-makers navigating the complexities of sustainable destination management in competitive global markets