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Digital transformation in financial management is a necessity for companies to improve competitiveness. This study evaluates the effect of implementing an Enterprise Resource Planning (ERP) system on the efficiency and transparency of financial planning in companies. Using a case study approach and qualitative descriptive analysis, data was collected through observations, interviews, and internal company documentation. This study shows that the ERP system is able to simplify workflows, reduce unnecessary data replication, and increase information disclosure between departments. ERP is also proven to accelerate the budgeting and financial reporting process more systematically. This research recommends optimizing the use of financial ERP modules to achieve sustainable efficiency and transparency.

This study aims to determine the effect of training and work motivation on the performance of employees at the Jambi Province Public Works and Public Housing Agency. The background of this research is the decline in employee performance target achievements, which is influenced by budget constraints, limited training opportunities, and low work motivation due to a lack of recognition and organizational support. The research method used is a quantitative method with a descriptive approach and a case study, conducted on employees of the Public Works and Public Housing Agency of Jambi Province. The results show that training has a positive and significant effect on improving employee performance. Training not only serves as a means of instruction but also as a tool for developing employee skills and competencies. Conversely, work motivation has a negative and insignificant effect on employee performance, which is influenced by unmet needs for security, recognition, and encouragement to achieve goals. However, simultaneously, training and work motivation have a positive and significant effect on employee performance. This study concludes that effective training management and appropriate motivational strategies are crucial for improving the performance of employees at the Public Works and Public Housing Agency of Jambi Province.

The Karanganyar Regency Government functions as an autonomous region comprising various work units, including offices, agencies, and departments. This study aims to examine the influence of budget participation and work motivation on managerial performance, and to analyze the moderating role of leadership style within this relationship in the Regional Government Work Units (SKPD) of Karanganyar Regency. This research employed a quantitative approach, utilizing primary data as its main source. The study population consisted of all 8,019 employees across the SKPD in Karanganyar Regency. A purposive sampling technique was used to select 100 employee respondents. The findings indicate that Budget Participation has a positive but not statistically significant effect on managerial performance. Conversely, the Work Motivation variable demonstrates a positive and statistically significant influence on the managerial performance of SKPD in Karanganyar Regency. Furthermore, Leadership Style was found to moderate the effects of both Budget Participation and Work Motivation on Managerial Performance. This suggests that an improved leadership style can enhance the effectiveness of budget participation and work motivation in boosting managerial performance within the SKPD of Karanganyar Regency

This article raises the academic issue of the low contribution of education quality to economic development in several developing countries, including Indonesia. This problem arises due to limited investment in developing quality human resources. Education plays a strategic role in shaping the intellectual capacity, skills, and productivity of the workforce, which are the foundation of sustainable economic growth. The purpose of this study is to analyze the urgency of education in supporting economic development through the perspective of Human Capital Theory, which emphasizes the importance of investing in people as a primary development asset. This study uses a desk study method by reviewing various academic literature, previous research results, and reports from international institutions regarding the relationship between education and economic growth. The results show that education plays a crucial role in driving economic and social development through the development of competent human resources. Based on human capital theory, investment in education can improve individual capabilities and societal welfare. Developed countries such as Finland, Japan, and Singapore have successfully demonstrated that large budget allocations to the education sector can sustainably increase economic productivity. However, developing countries and Muslim countries still face obstacles such as unequal access, limited facilities, and low teaching quality. Meanwhile, education in Muslim countries needs to be strengthened through curriculum reform and improved teaching quality to produce a skilled and globally competitive generation.

In the development of a construction project, cost control is very important in the process of managing project costs. Many problems will be encountered in a construction project such as wasteful use of materials, unskilled labor and late completion of the project. This causes waste of costs that do not match the specified budget. In the construction project of the Rectorate of the Sorong City Health Polytechnic building, a budget of Rp. 36,570,996,788.55 is required. This study aims to make savings on previously planned costs, in addition to knowing the comparison of total project costs after analysis. The method used in this study is the Value Engineering method. The Value Engineering method is a method used to identify and eliminate unnecessary activities or reduce costs without reducing function. There are 4 stages of the work plan in this method, namely: Information Stage, Creative Stage, Analysis Stage, and Recommendation Stage. After conducting the Value Engineering analysis, savings of Rp. 654,875,786.25 or 1.79% of the total project cost were obtained. The analysis was conducted on the two highest-cost work items: wall and floor work. For the wall work, it was recommended that the HPL wall covering be replaced with plasterboard, while for the floor work, it was recommended that the 60x60 granite be replaced with 60x60 ceramic tiles.

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

The implementation of risk management is an important method that is carried out in order to identify risk factors that may arise during the implementation of the project. However, the implementation of risk management still faces some obstacles in its implementation. Therefore, this study aims to analyze the barriers to the implementation of risk management in construction projects in Surabaya. A total of 80 respondents filled out questionnaires from construction service providers including contractors and consultants. Respondents involved include professional experts such as Project Managers, Site engineers, Site managers, implementers, estimators, General Managers and Company Directors. Data processing using fuzzy AHP method as a data processing tool and decision making. The results of the study revealed that the main factors that can hinder the implementation of cost risk management are inaccurate cost estimates (Y4) with the highest weight of 0.433, lack of quality Control (Qc) supervision criteria (Y5) is ranked second with a weight of 0.288, poor coordination between stakeholders (owner,contractor and consultant) (Y1) is ranked third with a weight of 0.274, lack of risk management training (Y3) is ranked fourth with a weight of 0.005, and some, old age) (Y2), the work can not be done according to the work drawings (Y6), limited skilled human resources (Y7), materials not according to specifications (Y8), improper initial cost estimation (Y9), late progressive payment from the owner (Y10) ranked fifth jointly because it has an equivalent weight value of 0.These findings conclude that accurate cost estimation (Y4) is very important in construction projects because it becomes the main basis in budget planning, decision making, and risk management.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

The problem addressed in this community service project is the low understanding of PKBM Permata Paket B students in applying mathematics to everyday life. The objective of this study is to improve students' understanding of mathematics through context-based learning, as well as to stimulate their interest and independence in solving problems involving numbers. The method used is a contextual teaching approach involving group discussions, problem-solving exercises, and real-life problem applications. The results show that context-based mathematics learning significantly improved students' understanding of budgeting, expenses, and personal finance management. Students also showed increased active participation in learning activities and a better ability to connect mathematical theory with practical problems in their daily lives. This program also had a positive impact on social empowerment, increasing students' independence in managing their daily lives. However, challenges related to understanding more complex concepts remain, and it is recommended to use more varied methods and extend the learning time in the future.

This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.

This study aims to explore collaborative management between local governments, educational institutions, and communities in improving the quality of basic education in Sidoarjo Regency. The background of this research stems from the increasing need for an adaptive, participatory, and sustainable education system in the era of decentralization, where intersectoral collaboration is key to realizing quality and equitable education. Sidoarjo Regency, as a region with rapid economic and social growth, faces obstacles in the distribution of quality basic education, particularly related to community participation, policy collaboration, and human resource capacity building at the school level. This study applies a qualitative approach through a case study method, involving resource persons from the Sidoarjo Regency Education Office, principals, teachers, school committees, and the education community. Data collection was conducted through in-depth interviews, participant observation, and analysis of regional education policy documents. Research findings indicate that collaboration between various actors has successfully improved education quality through community-based learning mentoring programs, teacher training, and innovative policies in school management. However, the implementation of collaboration continues to face obstacles such as lack of coordination between agencies, budget constraints, and ineffective joint program evaluation. The study concludes that successful collaborative management requires shared commitment, transparent communication, and ongoing policy support. Research recommendations emphasize the importance of enhancing intersectoral collaboration capacity, local education dialogue forums, and performance-based evaluation systems to maintain the sustainability of basic education quality in Sidoarjo Regency.

Digital transformation has become a necessity for State-Owned Enterprises (BUMN), particularly BRI, to face disruptions in the technological era. This study evaluates the reskilling and upskilling programs at BRI Medan in addressing the need for digital competencies, productivity improvement, and digital banking services. A mixed-method approach was used through in-depth interviews and questionnaires with program participants and HR management at BRI Medan, supported by digital policy documents and performance reports. The analysis focused on digital competencies, participant satisfaction, team performance impact, and regional implementation scale. Initial results indicate that the program emphasizes digital literacy, cybersecurity, the use of digital platforms, basic data analytics, and digital customer service. There was an improvement in skills and adaptability despite challenges such as limited training resources, varying employee profiles, and the need for job-specific customization. Positive impacts on operational efficiency and digital customer satisfaction were identified, with the acceleration of data-driven initiatives. The discussion highlights sustainable design, routine monitoring and evaluation, and the integration of the program into career paths. Policy implications: expansion of the program at Medan branches with a clear budget and strengthening the digital learning ecosystem. This study provides a practical overview of how BUMN, particularly BRI Medan, manages digital transformation through regional competency development.

This study aims to integrate Prophetic guidance (Sunnah of the Prophet Muhammad into the development of a Maqāṣid-Based Budgeting Framework, focusing on the balance between efficiency and social responsibility in Islamic financial management. Using a qualitative thematic approach to relevant hadiths on trust (amānah), professionalism (itqān), prohibition of extravagance (isrāf), and distributive justice, the study reveals that efficiency in Islam extends beyond cost reduction toward the optimization of maslahah ‘āmmah (public welfare). Meanwhile, social responsibility serves as an ethical foundation ensuring fairness, transparency, and accountability in fiscal decision-making. The integration of Prophetic values with theories of Islamic Fiscal Management and Public Finance Efficiency enhances the conceptual strength of Islamic budgeting as a model of balanced financial governance. Thus, budgeting in the maqāṣid and Prophetic perspective is not merely a technical instrument but also a spiritual and social tool for achieving just, efficient, and ethically grounded financial management.

Managing public markets is one form of government service aimed at improving community competitiveness, as regulated in the Republic of Indonesia Law No. 7 of 2014 concerning Trade and the Minister of Home Affairs Regulation No. 20 of 2012 concerning the Management and Empowerment of Traditional Markets. Public markets play a vital role as local economic drivers that support community livelihoods. According to Utamanews.com (2022), Tanjung Morawa Public Market, located on Jalan Gerilya, Tanjung Morawa District, was rated by business actors as the poorest-performing public market in Deli Serdang Regency. This study aims to describe the capacity of the Department of Industry and Trade (Disperindag) of Deli Serdang Regency in managing the Tanjung Morawa Public Market. The research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The analysis is based on Horton et al.’s (2003) organizational capacity indicators, including human resources, infrastructure, technology, budgeting, and organizational activities. The findings reveal that Disperindag has not yet reached optimal capacity in market management, as evidenced by weak human resources, poorly maintained infrastructure, lack of technological application such as REPATONIK, limited budget allocation, and ineffective organizational activities in maintaining cleanliness and regulating street vendors around the market.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study, entitled Analysis of Budget Realization Report in the Road and Bridge Division of the Public Works and Housing Office of Jambi Province, aims to analyze the Budget Realization Report (LRA) and assess the effectiveness and efficiency of budget utilization during the 2021–2023 period. The research employs a quantitative method with a descriptive approach. Data were collected through interviews, financial report documentation, and observation, using purposive sampling techniques. The findings indicate that revenue realization was categorized as effective, with achievement ratios of 96.90% in 2021, 96.70% in 2022, and 96.24% in 2023. Meanwhile, expenditure realization was classified as highly efficient, with ratios of 17.91% in 2021, 11.67% in 2022, and 16.87% in 2023. Based on these results, it can be concluded that the budget management of the Road and Bridge Division at the Public Works and Housing Office of Jambi Province was both effective and highly efficient throughout the study period, and it may serve as a valuable reference for improving infrastructure budget management at the regional level.

This study aims to analyze the financial performance of the Medan City Government based on six key indicators: (1) growth ratio, (2) degree of fiscal decentralization ratio, (3) regional financial dependency ratio, (4) regional financial independence ratio, (5) regional original revenue (PAD) effectiveness ratio, and (6) regional financial efficiency ratio. The research employs a quantitative descriptive method using secondary data obtained from the Medan City Government’s budget realization reports over the study period. The analysis results indicate that the financial performance of the Medan City Government shows fluctuations across several aspects. The growth ratio reveals an unstable trend, indicating inconsistency in the increase of revenue and expenditure. The degree of fiscal decentralization ratio is 36.66%, suggesting a moderate contribution of PAD to total regional income. The regional financial dependency ratio stands at 61.64%, while the financial independence ratio reaches 59.54%. The PAD effectiveness ratio of 81.36% reflects fairly effective revenue management, and the financial efficiency ratio of 98.44% indicates that financial management has been carried out efficiently. Overall, these findings demonstrate that while Medan City’s financial performance is relatively sound, there remains room for improving fiscal independence and stability.

This community service activity stems from a core challenge faced by Micro, Small, and Medium Enterprises (MSMEs) in Semarang City: the difficulty in consistently producing high-quality promotional visual content, primarily due to budget constraints and the lack of professional design skills. This condition severely hampers their competitiveness in the digital marketplace. The main goal of this activity was to enhance the technical capability of MSME participants in using Gemini AI as a multimodal model to generate professional, ready-to-use visual assets, thereby achieving significant cost and time production efficiency. The solution offered was a hands-on training focusing on Prompt Engineering defined as the art of formulating detailed commands to control the AI's output. The activity was conducted through an intensive workshop and case study mentorship for 25 MSME actors. The evaluation results demonstrated a highly significant increase in competence. The participants' average cognitive score drastically rose from 48.5% on the pre-test to 87.9% on the post-test, proving the successful mastery of Prompt Engineering. Applied results showed that participants were able to produce product visual assets with an average quality of 87.5%. Participant satisfaction reached 95.0%, especially concerning the indicators of cost and time efficiency. This activity successfully democratized design, empowering MSMEs to be self-sufficient in content production, and tangibly strengthening their brand identity and competitiveness across digital platforms.

The development of digital technology has brought significant changes to marketing strategies, including in the Micro, Small, and Medium Enterprises (MSME) sector. This study aims to design a digital marketing strategy that can increase sales at Lontong Bang Haji MSMEs in Medan City. The research method uses a case study approach with data collection through interviews, observation, and documentation. Data analysis was conducted using descriptive qualitative methods to describe the marketing practices implemented and the effectiveness of the digital media used. The results of the study show that the use of social media, particularly Instagram and WhatsApp Business, is the most effective strategy for expanding market reach, increasing interaction with consumers, and building brand awareness. The main challenges faced include time constraints, technical knowledge limitations, and digital promotion budgets. However, the integration of offline and online promotions has proven to enhance the competitiveness of SMEs. Thus, a simple yet consistent digital marketing strategy can serve as a practical solution for SMEs to expand their market and drive sales growth.

This study aims to analyze the application of digital marketing through social media at Yuk Ngopi Coffee UMKM in Medan City in facing competition in the digital era. The research method uses a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation studies. The results show that the use of digital platforms, particularly Instagram and TikTok, contributes significantly to increasing brand awareness, consumer engagement, and market expansion. Content strategies that emphasize visual aesthetics, interaction with consumers, and affordable prices are key factors in attracting customers. In addition, the integration of offline experiences in the form of a café atmosphere with online promotions has succeeded in strengthening the brand image. However, the study also found several challenges, including limited human resources, marketing budgets, and the rapidly changing dynamics of social media algorithms. Theoretically, these findings reinforce the relevance of the Integrated Marketing Communication (IMC) model, Customer Relationship Management (CRM), and the concept of Perceived Value in the context of UMKM. This research provides practical implications for businesses to optimize social media as a strategic marketing tool, while balancing digital innovation and real-world consumer experiences.