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This study aims to interpret the budgeting process in the policy-making of Social and Environmental Responsibility (TJSL) at PT Kaltim Industrial Estate (KIE). Using a qualitative-interpretive approach through a single instrumental case study, data were collected from interviews with key informants, observations, and document analysis. The findings reveal that TJSL budgeting at KIE is not merely a technical process but rather a complex arena of meaning negotiation. This process reflects the company’s efforts to respond to institutional pressures while simultaneously building social legitimacy. Five main themes were identified: (1) the interpretation of TJSL as a commitment to sustainability and Creating Shared Value (CSV); (2) the integration of TJSL into corporate strategy; (3) a bottom-up and participatory budgeting process; (4) priority setting influenced by institutional pressures and financial capacity; and (5) program evaluation involving external parties. The study concludes that the interpretation of TJSL has shifted from a symbolic obligation to a strategic investment, substantively integrated into corporate governance to ensure business sustainability.

This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.

Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, gender analysis tools (GAP and GBS), and community participation. The research utilizes a descriptive qualitative approach, employing in-depth interviews, document studies, and questionnaires. Key informants include local government organizations (OPDs) and civil society representatives. Data analysis is carried out using Miles & Huberman's interactive model with thematic analysis. The findings show that normative prerequisites such as policies and institutional frameworks are in place, but implementation remains weak, particularly in the use of sex-disaggregated data and the application of GAP-GBS. Supporting factors for success include leadership commitment from specific OPDs and the existence of cross-sector coordination forums, while the main obstacles are limited human resource capacity and insufficient gender-responsive budget allocation. This study reinforces the relevance of policy implementation theory in bridging the gap between normative frameworks and operational practices. Recommendations include ongoing training, mainstreaming sex-disaggregated data, and technical regulations that all OPDs must follow to enhance the effectiveness of PUG.

The provision of food for inmates is part of the fulfillment of fundamental human rights as regulated in the Regulation of the Minister of Law and Human Rights Number 40 of 2017. However, in its implementation, various problems are still found that require in-depth study to reconstruct the existing system to be more effective in realizing the fulfillment of human rights. This study aims to analyze the implementation of the Regulation of the Minister of Law and Human Rights Number 40 of 2017 in fulfilling human rights in correctional institutions and to formulate an ideal legal reconstruction of the provision of food for inmates to realize the fulfillment of human rights in the future. This study uses a normative legal research method with primary legal materials (legislation related to the provision of food in prisons), secondary (books, journals), and tertiary (legal dictionaries). The analysis was carried out qualitatively to examine the implementation of the policy and formulate an ideal legal reconstruction. The results of the study indicate that the implementation of Permenkumham No. 40/2017 still faces various obstacles including budget constraints, inadequate infrastructure, limited competent human resources, and a less than optimal supervision system. The ideal legal reconstruction includes strengthening the legal basis, developing a sustainable funding system, improving HR competency standards, developing an integrated monitoring system, and utilizing information technology in food management to realize the fulfillment of human rights for correctional inmates.

The implementation of the Land Dispute Handling and Resolution Policy through Mediation at the Pekanbaru City Land Office has several phenomena such as the number of mediations exceeding the target every year, no change in targets, and a low number of resolutions through mediation. This policy aims to provide legal certainty in order to implement land policy, which is one of the tasks and functions of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency. The purpose of this research is to analyze and describe the Implementation of Land Dispute Handling and Resolution Policy Through Mediation at the Pekanbaru City Land Office. Additionally, it aims to identify the inhibiting factors of the Implementation of Land Dispute Handling and Resolution Policy Through Mediation at the Pekanbaru City Land Office using the Policy Implementation theory according to Van Meter and Van Horn. This research employs a qualitative descriptive research type by collecting data through interviews, observations, and documentation. The results of this study indicate that the Implementation of Land Dispute Handling and Resolution Policy Through Mediation at the Pekanbaru City Land Office has not been carried out effectively due to several shortcomings in various factors. The inhibiting factors include the complexity of synchronizing mediation schedules, inadequate budget, and low mediation success rate.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

Pre-production photography is a comprehensive stage of preparation and planning before the production and post-production stages. This stage includes determining ideas, visual concepts, technical planning, location selection, and budget and schedule management. This stage is crucial to ensure the smooth running and success of production by minimising problems during shooting. Conceptual photography is photography with a design that carries a specific concept. This type of photography is included in fine art photography, which focuses on conveying ideas and abstract feelings through images. The resulting photographs prioritise the idea behind the work and often use imagination. The pre-production stage of the conceptual photography ‘Mother's Hands’ depicts mothers as loving and strong figures who maintain their identity as women with traditional Javanese nuances. This work conveys a message about the balance between domestic roles and self-esteem and reflects cultural values. The balance between the roles of woman and mother is the concept. The mother is the bearer of household responsibilities and an educator, while also being a woman who maintains her dignity and appearance with grace as a form of self-respect. Visually, this photographic work presents a Javanese mother who is a housewife and her accomplished daughter, who is the result of her mother's upbringing. The photoshoot took place indoors, with gebyok accents and other supporting props in line with the concept. The final result of the conceptual photography ‘Tangan Ibu’ is a photo that combines aesthetic and narrative elements through a meaningful visual presentation. This work provides an experience that is not only visually appealing but also invites emotional engagement from the audience. It can also serve as a reference for photography.

Villages are autonomous regions which have special features in the form of village financial management which is described in the form of the Village Revenue and Expenditure Budget (APBDes). This research aims to analyze APBDes Planning and Accountability in Rambeanak Village, Mungkid City, Magelang Regency. The method used is descriptive qualitative and case approach as well as primary data through interviews and documentation. The research results show that APBDes planning and accountability are regulated in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Rambeanak Village, which is fully implemented in accordance with existing regulations. However, the implementation of the use of the Siskeudes application with the contribution of the cash management system has not been fully realized.    

Sustainable development is one of the main priorities in an effort to maintain a balance between economic growth, environmental sustainability, and social welfare. Green financial instruments such as Green Bonds and the implementation of Green Budget Tagging have emerged as important strategies in supporting the sustainable development agenda in Indonesia. This study aims to analyze the effect of green bonds and green budget tagging on the achievement of sustainable development. The method used is a quantitative approach with regression analysis, where green bonds and green budget tagging are independent variables, while sustainable development is the dependent variable. The data used are annual time series data from 2018-2023. Data processing was carried out using the SPSS 25 program. The results of the study indicate that partially Green Bonds do not have a significant effect on sustainable development in Indonesia (statistical t significance value 0.970 > 0.05). Green Budget Tagging has a significant effect on sustainable development in Indonesia (statistical t significance value 0.021 < 0.05). Simultaneously, both variables significantly influence sustainable development in Indonesia (F-statistic significance value 0.034 < 0.05). This finding indicates that optimizing green bond issuance and implementing green budget tagging can strengthen green financing and ensure budget allocation is more focused on sustainable programs. The implications of this research emphasize the importance of the government and related institutions' commitment to expanding green financial instruments as a key pillar in supporting inclusive and environmentally sound development in Indonesia.

Financial management includes and effective practices in managing financial resources. Good financial management includes understanding financial goals, financial planning and budgeting to manage expenses and income. However, MSMEs still have low knowledge of managing financial. This service aims to distribute aid help assistance to street vendors so they can manage their finances efficiently and help determine financial goals.  Good financial management provides a strong foundation for achieving individual or family financial goals. The methods used are location surveys, socialization of financial management and evaluation. The impact from this devotion activity is to increase their understanding of how to effectively manage finances, including daily recording of expenses and income. Through this activity, MSME players' understanding and awareness of the importance of good financial management can be increased.

This study aims to analyze the integration of administration, state property management, human resources, and finance in supporting a facilitative immigration system. These four aspects are essential pillars for maintaining efficiency, effectiveness, and transparency in public service delivery within immigration institutions. However, their implementation often operates separately, causing inefficiency and delays in administrative decision-making. Using a descriptive-analytical approach based on literature review and regulatory analysis, this study finds that structured collaboration among administrative units strengthens internal coordination and improves service quality for the public. Administration functions as the foundation for documentation and record management, state property supports operational infrastructure, human resources drive organizational performance, and finance ensures program continuity and budget accountability. The integration of these components creates a more adaptive, transparent, and accountable work system to face global challenges, especially in the era of digital public services. The study recommends implementing an integrated information system, enhancing personnel competencies, and optimizing budget planning and supervision to achieve professional and competitive immigration governance.

This research aims to analyze the use of the School Activity Plan and Budget Application System (ARKAS) in managing BOS funds at elementary schools in Bekasi Regency. The study employs qualitative methods through interviews and literature reviews from various sources. It was conducted at SDN Babelan Kota 06. The implementation of ARKAS version 4.0 significantly contributes to budget management in Indonesian schools. ARKAS facilitates online budget planning, submission, and tracking, as well as automated reporting and system integration to enhance transparency and accountability. However, ARKAS implementation faces challenges such as lack of understanding and training in schools, technological infrastructure limitations, and frequent policy changes. The study highlights the importance of better socialization and adaptation to regulatory changes to improve the effectiveness of ARKAS in school fund management.

This research examines the influence of transactional leadership and the entrepreneurial competence of school principals on the effectiveness of education financing in primary and secondary education settings. Effective education financing is essential to ensure that limited resources are allocated optimally to improve learning quality, infrastructure, and institutional sustainability. Transactional leadership—marked by clear performance standards, reward and punishment mechanisms, and strict supervision—provides a structured framework for financial accountability and goal achievement. Entrepreneurial competence, on the other hand, equips principals with the ability to recognize funding opportunities, innovate in revenue generation, and manage financial risks. The study adopts a quantitative survey design involving school principals and financial management personnel from a representative sample of public and private schools. Data were collected using validated questionnaires and analyzed through multiple regression to measure the direct and combined effects of the two independent variables on education financing effectiveness. The findings reveal that both transactional leadership and entrepreneurial competence significantly and positively affect financial effectiveness. Transactional leadership strengthens transparency and budget discipline, while entrepreneurial competence fosters diversification of funding sources and innovative financial strategies. These results highlight the strategic importance of integrating leadership development with entrepreneurial training for school principals. Strengthening these competencies not only enhances financial planning and accountability but also reduces dependence on a single funding source, supporting long-term educational sustainability. Future studies are encouraged to explore additional mediating factors such as organizational culture, technological infrastructure, and community involvement to provide a more comprehensive understanding of education financing dynamics.

This study aims to analyze the reward system in improving the performance of educators at State Islamic Senior High Schools (Madrasah Aliyah) in Jambi Province. The research focuses on the reward mechanism, its implementation, and the factors that determine its effectiveness in improving educator performance. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The research locations include three madrasas: MAN 1 Tanjung Jabung Barat, MAN 1 Kota Jambi, and MAN 1 Merangin. The results show that the implemented reward system includes financial rewards (such as incentives and allowances) and non-financial rewards (such as certificates, training, and job promotions). Rewards have been shown to play an important role in improving educator motivation, discipline, loyalty, and performance. However, the implementation of the reward system has not been optimal due to several obstacles, such as budget constraints, lack of transparency in assessments, and the incompatibility of the types of rewards with the needs of educators. On the other hand, madrasas that implement the reward system appropriately and fairly show an increase in the quality of educator work, marked by increased participation, work performance, and professional responsibility. This study concludes that an effective reward system is one that has clear criteria, is transparent, and responsive to the needs of educators. Recommendations are directed to madrasah principals and the Ministry of Religious Affairs to build a strong culture of appreciation and allocate an adequate reward budget to improve the quality of education in madrasahs.

PayLater services are becoming increasingly popular among the public, offering convenience and flexibility in meeting daily needs and lifestyle demands. However, uncontrolled use has the potential to cause financial problems that significantly impact both mental and physical health. This community service activity aims to increase the understanding of community leaders regarding healthy financial management and the health risks that may arise from a PayLater-based consumer lifestyle. The outreach program was conducted by KKM students from Bina Bangsa University Group 22 in Banjar Negara Village, Ciwandan District, Cilegon City, with 30 participants consisting of local RT and RW heads. Methods used included interactive lectures, discussions, and question-and-answer sessions that encouraged active participation and contextual sharing of experiences. The results of the activity showed an increase in participants’ awareness of the importance of financial literacy as an integral part of maintaining overall quality of life. Participants recognized that financial health is closely related to mental well-being, as excessive financial pressure can trigger stress, anxiety, and even chronic illnesses. The program also emphasized practical strategies such as budgeting, distinguishing needs from wants, and limiting PayLater use to essential needs only. It is expected that RT and RW heads who have participated can act as educational agents in their communities, spreading financial literacy and awareness of health risks. In the future, similar programs need to be expanded to other community groups, supported by digital media and cross-sector collaboration to create a financially independent and physically and mentally healthy society.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

The development of information technology has brought significant changes to the medical device procurement process, particularly within government institutions such as the Health Office. The procurement of appropriate, efficient, and objective medical devices is crucial to supporting optimal medical services, yet the decision-making process is often constrained by limited budgets and the complexity of multiple assessment criteria. This study aims to design and implement a decision support system (DSS) based on the TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method to provide recommendations for medical device procurement at the Binjai Health Office. The DSS evaluates six main criteria: price, quality, durability, ease of maintenance, medical necessity, and safety level, using procurement data from the 2022–2024 period. The TOPSIS method is applied to calculate the relative closeness of each alternative to the ideal solution, enabling decision-makers to rank medical device options objectively and systematically. The findings show that the DSS successfully prioritizes procurement alternatives, helping stakeholders allocate budgets more effectively and transparently. In addition, the system minimizes subjective bias by integrating quantitative analysis with clearly defined criteria. The system is implemented in a web-based environment with MySQL as the database, ensuring accessibility and scalability for future use. Overall, this research demonstrates that integrating TOPSIS into a decision support system can enhance the efficiency, accuracy, and accountability of medical device procurement in public health agencies. The study is expected to contribute to improving budget management and strengthening the quality of health services through better resource allocation.

The main issue in this study is the practice of ministers concurrently holding positions as party chairpersons, despite conflicting with the provisions of Article 23 of Law No. 39 of 2008 concerning State Ministries, which prohibits ministers from concurrently serving as leaders of organizations funded by the state budget (APBN/APBD), including political parties that receive APBN/APBD funds. The focus of this research is on the reasons why the president appoints ministers from political party leadership and the implications of such dual positions. The method used is normative legal research with statutory and conceptual approaches, and data collection through literature review of regulations, literature, and other official documents. The study reveals that the main factors behind appointing ministers from party leadership are the dynamics of the multiparty system requiring the president to rely on coalition support, regulatory ambiguity regarding the prohibition of dual office holding, and political pragmatism that undermines the party’s role as representatives of the people. The implications of this practice include violations of Law No. 39 of 2008, weakening of checks and balances mechanisms, potential for transactional politics, strengthening of oligarchy and political dynasties, and violation of good governance principles. To address these issues, a revision of Article 23 of Law No. 39 of 2008 is necessary to make the prohibition of dual offices clearer, strengthen law enforcement mechanisms, ensure transparency in ministerial appointments, and secure the president’s commitment to meritocratic principles.

Electronic Medical Records (EMR) are medical records compiled and stored through an electronic system used to support the provision of healthcare services. The implementation of EMR facilitates faster, more practical, and integrated patient data recording. Electronic Medical Records (EMR) are designed to improve the efficiency, accessibility, and accuracy of patient information within healthcare institutions. This study used a qualitative descriptive approach with a case study design through interviews to assess the readiness of EMR implementation in terms of the 5M management aspects (Man, Money, Material, Machine, Method) at Muhammadiyah General Hospital, Ponorogo Regency. The study sample consisted of 27 healthcare workers selected using a purposive sampling technique. The case study design allowed researchers to capture in-depth insights from healthcare workers directly involved in EMR implementation. The results showed that from the Man element, most healthcare workers were ready to use EMR, as indicated by their comfort and skills in operating the application. In the Money element, there is a system maintenance budget and support for EMR development in the inpatient unit and the Emergency Room. The Material element indicates the availability of adequate software, while the Machine element includes computer devices, internet connections, and a stable server to support users. These technological resources ensure a user-friendly and reliable system. The final element, Method, is demonstrated by the existence of clear SOPs and workflows, enabling healthcare workers to understand and effectively follow the EMR implementation process. Overall, the findings indicate that the hospital is institutionally prepared for EMR adoption.