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Siti Hadijah; Rizkina Zahra; Zahra Anisa; Dwi Wahyu Candra Dewi

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study discusses the leadership values reflected in the folklore of Panglima Wangkang in Marabahan as a representation of the local wisdom of the Banjar-Bakumpai community. Panglima Wangkang is recognized as a prominent figure who played a significant role in resisting Dutch colonialism in the Barito region. This research aims to examine Panglima Wangkang not only as a war hero but also as a symbol of cultural unity, religious values, and traditional leadership that still lives in the collective memory of society today. The study employs a qualitative historical method with a postcolonial approach. The data were collected through library research involving historical archives, scientific journals, books, and documented folklore. The research stages included heuristics, source criticism, interpretation, and historiography. The findings reveal that Panglima Wangkang’s leadership reflects the values of courage, strategic intelligence, loyalty, religiosity, and social concern. His well-known military strategy, referred to as the “Trojan Horse” technique, demonstrates his tactical ability in confronting colonial forces. In addition, religious values are reflected in his message to always maintain ablution and in the belief regarding martyrdom. The story of the golden bullet also symbolizes the community’s respect for the struggle and honor of local heroes. Panglima Wangkang’s cross-ethnic identity as both Banjar and Bakumpai further strengthened community unity in facing colonialism. This study shows that folklore functions not only as a cultural heritage but also as a medium for transmitting leadership values and local identity that remain relevant in the social life of the Marabahan community today.

Nauroh Nurhumaida; Sinta Nuraini; Dhea Andaresta

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to describe the implementation of Islamic school culture in shaping the religious character of students at SMK Islam Insan Mulia. The research employed a descriptive qualitative approach based on interview transcripts with three students from different vocational programs, namely Mechanical Engineering, Accounting, and Culinary Arts. Data were analyzed through data condensation, thematic coding, data presentation, and interpretive conclusion drawing to obtain a comprehensive understanding of students’ experiences. The findings indicate that Islamic school culture is implemented through religious routines, student discipline, teacher guidance, ethical vocational learning, and the development of a clean and orderly school environment. These practices contribute to the formation of religious character, which is reflected in students’ worship awareness, moral responsibility, honesty in learning, discipline, cooperation, and future orientation. The study also identified several challenges, including limited student independence, peer dependence in group assignments, and the gradual development of facilities in a new vocational program. These findings suggest that Islamic school culture needs to be managed consistently through habituation, teacher role modeling, continuous monitoring, and integration with vocational competencies. The study implies that strengthening Islamic school culture can support both religious character formation and vocational readiness among students.

Martha Pretiani Malo Ngongo; Renansi Logha; Melsiana Ina; Silvester Sete Werang; Paulus Ngongo Zaghu +9 more

Jurnal Pengabdian Masyarakat Indonesia Sejahtera 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Digital literacy is an essential competency that secondary school students must possess to face the rapid development of technology in the digital era. However, many students still lack adequate understanding of basic information technology concepts, digital security, and the responsible use of technology. This community service activity aimed to improve students' digital literacy through a basic information technology introduction program. The methods employed included preliminary observation, pre-test administration, educational sessions, hands-on practice, discussions, and evaluation through post-tests. The training materials covered computer hardware and software fundamentals, effective internet usage, digital security, and ethical behavior in digital environments. The results indicated a significant improvement in students’ knowledge and digital skills after participating in the program. Students became more capable of accessing, evaluating, and utilizing digital information critically while understanding the importance of cybersecurity and ethical technology use. Furthermore, the high level of participant engagement demonstrated that the program was relevant to students’ needs in today's digital society. Therefore, the basic information technology introduction program proved effective in enhancing digital literacy among secondary school students and can serve as a strategic initiative to prepare young generations to adapt to technological advancements and future digital challenges. Community Service, Digital Education, Digital Literacy, Information Technology, Secondary School

Leni Yaku Danga; Umbu Ho Ara; Yuvensius Ramompas

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to determine the role of women in tourism development in Raja Prailiu Village, East Sumba Regency, and to identify the obstacles faced by women in tourism activities. This research is motivated by the importance of women's involvement in meeting family economic needs while preserving the weaving culture. This study uses a qualitative descriptive method. Data were obtained through observation, interviews, and documentation. Research informants consisted of six women who are active in tourism activities in Raja Prailiu Village. Data sources used include primary data from interviews and secondary data from books, journals, articles, and related documents. Data analysis techniques used the Miles and Huberman model which includes data reduction, data presentation, as well as drawing conclusions and verification. The results of the study show that women have an important role in tourism development, namely as weavers, craft product sellers, tour guides, and actors in preserving culture and cleanliness of the tourist environment. However, women also face various obstacles, such as increasing the number of tourists, high prices of raw materials, limited time due to dual roles, lack of English language skills, and low tourist awareness of environmental cleanliness. This research contributes to showing the importance of the role of women in tourism development and becomes a consideration for the government and the community in supporting tourism development in Raja Prailiu Village.

Sira Aisyah; Heidi Siddiqa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

Neng Aisah; Isyana Rahayu

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The development of the internet and social media has encouraged e-commerce companies to utilize digital platforms as a marketing tool, one of which is Shopee through TikTok social media. The high frequency of digital advertising is thought to influence consumer attitudes, especially among Generation Z as active TikTok users. To determine the impact of Shopee's digital advertising frequency on consumer attitudes using promotions as a mediating variable on Generation Z TikTok social media users in Tasikmalaya, this study employed quantitative, descriptive, and verification techniques. A total of 100 respondents were sampled using purposive sampling techniques. An online questionnaire with a Likert scale of 1 to 5 was used to collect research data. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS 4. The results showed that advertising frequency significantly and positively influenced consumer attitudes and promotions. In addition, promotions can mediate the effect of advertising frequency on consumer attitudes and have a beneficial and significant impact. These results indicate that consumer opinions towards Shopee will be more positive if advertisements are displayed more frequently and supported by appropriate promotions. This study serves as an academic reference and information source for businesses seeking to optimize social media-based digital marketing strategies.

Amandus Suhaedi Dol; Laurentius Prasetyo; Yanto Sandy Tjang

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

The study examines the symbolic meaning of the “Bread of Life” in John 6 through an exegetical-theological approach, using intertextual and narrative-semiotic perspectives. It uncovers the dynamics of Johannine Christological revelation, which moves from miracle as sign, through theological discourse, and culminates in the sacramental understanding of the Eucharist. The Gospel of John is read as a text that employs symbolism and patterns of misunderstanding to lead readers from a literal reading toward deeper faith in Jesus as the source of true life. In this framework, the “Bread of Life” functions not merely as metaphor but as a revelatory symbol integrating Christological, soteriological, and ecclesiological dimensions. Findings show that this symbol is rooted in Old Testament motifs such as manna, Exodus, and wisdom, reinterpreted Christologically in Jesus. The feeding miracle points beyond physical sustenance to divine revelation, culminating in the statement “I am the Bread of Life.” John 6:51b–58 intensifies this sacramental meaning, forming the basis for Eucharistic theology, where participation in Christ’s body and blood signifies existential communion with God. The study concludes that John integrates Christology and sacramental theology, portraying faith as movement from sign to reality, recognition to participation, and revelation to communion with Christ.

Monika Handayani Br Ginting; Diah Ayu Suryani Sitanggang; Ermina Waruwu

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

This study aims to implement the Cooperative Integrated Reading and Composition (CIRC) learning model to improve collaboration skills and learning outcomes among phase E students in class X-3 at SMA Katolik 2 Kabanjahe in Catholic Religious Education. This research employed Classroom Action Research conducted in two cycles, consisting of planning, implementation, observation, and reflection stages. Data were collected through observation sheets, learning outcome tests, and documentation, then analyzed using descriptive qualitative analysis supported by process and learning achievement indicators. The findings showed that the implementation of the CIRC learning model improved across learning stages, including orientation from 87% to 95%, organization from 90% to 97%, concept introduction from 87% to 92%, publication from 93% to 98%, and reflection and reinforcement from 87% to 98%. Students’ collaboration skills also increased in each indicator, namely working productively from 75% to 88%, actively participating in problem solving from 82% to 88%, maintaining a balance between listening and speaking from 76% to 86%, appreciating group members’ contributions from 73% to 87%, and demonstrating responsibility as group members from 77% to 93%. Learning outcomes also improved, as shown by the increase in the proficient category from 27% to 77%, while the basic and developing categories decreased to 0% in cycle II. These results indicate that CIRC effectively enhances students’ active participation, collaboration, responsibility, and learning achievement. Therefore, CIRC is recommended as an alternative collaborative learning model for Catholic Religious Education, particularly in strengthening cooperative interaction and meaningful understanding of religious learning materials in classroom practice.

Pinata Pinata; Cirma Nalika Datu Linggi; Jafriyani Parammangan

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

Divorce is an increasing social reality within Christian congregations, including in Indonesia, bringing profound psychological, social, and spiritual impacts while simultaneously presenting serious challenges for the church's pastoral ministry. This article examines the theological foundation and practical approaches in pastoral accompaniment for congregation members experiencing divorce, employing library research methodology within a pastoral theology framework. The study reveals that the church is called to be present not as a judge, but as a healing, supportive, and restoring community. Effective pastoral accompaniment encompasses empathetic pastoral counseling, a compassionate congregational community, intentional attention to affected children, and a long-term restoration commitment rooted in Gospel grace. The church is called to move beyond stigmatization toward genuine acceptance of wounded individuals, reflecting the redemptive love of Christ. This article concludes that the church's response to divorce must balance biblical integrity with deep compassion, affirming both the sanctity of marriage and the dignity of broken individuals. Thus, the church can become a safe space for every congregation member to experience genuine restoration and rediscover hope in Christ.

Rianto Timu Tirinna

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

This study aims to examine relevant and effective Christian Religious Education (CRE) learning methods in the digital era. The rapid development of information and communication technology has brought significant changes in education, including CRE instruction. The research method employed is a literature study with a descriptive-analytical approach to various academic sources and technology-based CRE learning practices. The results indicate that integrating digital media such as online learning platforms, Bible-based interactive applications, and social media creatively can enhance students' engagement and understanding of Christian faith values. Furthermore, the use of digital technology opens wider opportunities for contextual and meaningful faith formation across diverse learning environments. The study also identifies key challenges faced by CRE teachers, namely digital readiness, infrastructure limitations, and maintaining relational and spiritual dimensions in virtual learning environments. Teachers must therefore be equipped not only technologically but also theologically to navigate these complexities. The research concludes that the transformation of CRE methods in the digital era is not merely a technology adoption but a holistic theological integration of faith, technology, and pedagogy.

Lili Kusniawati; Titi Sri Suyanti

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Schizophrenia is a mental disorder characterized by deviation in attitudes, thoughts and behaviors, and can cause positive and negative symptoms. One of the most frequently occurring negative symptoms is social withdrawal, which leads to the problem of Social Isolation: Withdrawal. Social isolation is a condition that causes individuals to experience a decline or even inability to interact with others and their environment. The purpose of this case study was to apply nursing care to patients with social isolation: withdrawal due to undifferentiated schizophrenia in Gatotkaca Ward of RSJD dr. Amino Gondohutomo, Central Java Province. This scientific paper was written using a descriptive method in the form of a case study through the nursing process approach. Data collection methods used were interview, observation, documentation study, and literature study. Nursing diagnoses that emerged in the patient with Social Isolation: Withdrawal were Social Isolation as the Core Problem, Low Self-Esteem as the Cause, Risk of Hallucination as the Effect, and Self-Care Deficit as a concurrent problem. Interventions were only carried out on Social Isolation and Self-Care Deficit problems, consisting of SP 1 through SP 3 for Social Isolation and SP 2 for Self-Care Deficit: Grooming. After nursing implementation for 4 days, of the 4 nursing diagnoses that emerged, only 2 nursing diagnoses were intervened, namely Social Isolation and Self-Care Deficit. SP 1 through SP 3 for Social Isolation and SP2 for Self-Care Deficit: Grooming were competently achieved. This indicates that the goals of the Implementation Strategy provided were achieved cognitively, affectively, and psychomotorically.

Khariri; Lina Farikha

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Background: Non-communicable diseases (NCDs) are diseases caused by changes in human organs or degenerative diseases (age factor). Rheumatoid arthritis is a chronic autoimmune disease that occurs when the body's immune system mistakenly attacks joint tissues. According to WHO 2025, rheumatoid arthritis sufferers reach 355 million people worldwide. Method: This scientific paper uses a descriptive narrative method, namely by providing an overview of family nursing care to patients through a nursing process approach. The general objective of this paper is to understand and apply family nursing care to patients with Musculoskeletal System Disorders: Rheumatoid Arthritis. Results: Nursing diagnoses that appear in patients with Musculoskeletal System Disorders: Rheumatoid Arthritis include chronic pain and knowledge deficit. Conclusion: After nursing implementation for 2 days, the chronic pain diagnosis was partially resolved and the knowledge deficit was resolved, so the author performed routine discharge planning by doing warm compresses using ginger.

Risma Septiani; Esti Nur Janah

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Vomitus is the forceful expulsion of gastric contents through the mouth, commonly occurring in children as a clinical manifestation of gastrointestinal diseases. Based on medical records of RSUD dr. Soeselo, Tegal Regency, vomitus cases increased to 355 cases in 2025. Therefore, comprehensive nursing care is needed to address problems arising from vomiting in children. This study used a descriptive method in the form of a case study through a nursing process approach, aimed at describing nursing care for a pediatric patient with vomitus. Three nursing diagnoses were identified in An. A with vomitus: Nausea related to gastric irritation/stimulation of the vomiting center, Risk of Fluid Imbalance related to repeated vomiting, and Knowledge Deficit related to lack of information exposure. Nursing interventions provided included Vomiting Management, Fluid Management, and Health Education. After three days of nursing implementation, all three nursing diagnoses were resolved, marked by the disappearance of nausea, improved appetite, normal hydration status (moist mucosa, good skin turgor, pulse 88x/minute), and the patient's mother and patient being able to understand and re-explain health education material about vomitus.

Muchammad Ali Fikri; Syadzadhiya Qothrunada Zakiyayasin Nisa’; R Mohammad Alghaf Dienullah; R Mohammad Alghaf Dienullah

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

The drainage system is critical infrastructure for managing stormwater runoff in densely built urban areas, including higher education institutions. This study aims to evaluate the capacity performance of the existing drainage channels in the UPN "Veteran" Jawa Timur campus area. The evaluation was conducted through two main stages: hydrological analysis using the rational method to estimate the design runoff discharge for a 10-year return period, and hydraulic analysis using Manning's equation to calculate the channel cross-sectional capacity in accordance with Permen PU No. 12 of 2014. Based on the assessment of 43 drainage channels, the results showed that 33 channels (76.7%) are still functioning optimally and capable of accommodating the design discharge. Conversely, 10 channels (23.3%) were identified as having insufficient capacity. This capacity deficit was triggered by initial designs that did not accommodate the 10-year return period flood discharge, increased runoff coefficients due to massive pavement development, and effective cross-section narrowing caused by sedimentation. To mitigate inundation issues, this study recommends redesigning the failing channels using an economical hydraulic cross-section, accompanied by periodic normalization and dredging for functional channels. The findings of this study are expected to serve as technical guidelines for the optimal and sustainable management of campus drainage infrastructure.

Alya Maha Devi Tahta Amrina; Gladys Greselda Gosal

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

In an increasingly competitive business environment, particularly within the tourism industry, an organisation's ability to innovate and design effective strategic planning has become a critical factor in sustaining and improving organisational performance. This study aims to analyse the effect of innovation and strategic planning on organisational performance at Kampung Coklat Blitar Educational Tourism. This study employed a quantitative approach, with data collected through questionnaire distribution involving 53 respondents. The sampling was conducted using a saturated sampling technique (census), in which all members of the population were used as research samples. The sampling criteria consisted of senior-level active employees with a minimum of eight years of work experience and managers at Kampung Coklat Blitar Educational Tourism. Data analysis was carried out using the SPSS software. The results of the study indicate that innovation has a positive and significant effect on organisational performance with a P-value of 0.006 and a T-statistic of 2.869. Furthermore, strategic planning also has a positive and significant effect on organisational performance with a P-value of < 0.001 and a T- statistic of 5.573.

Solehudin, Solehudin; Sancka Stella; Wilda Nur Anggraini

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

This study aimed to analyze the influence of workload and burnout on nurses’ sleep quality while controlling for age, gender, and education as potential confounding variables. A quantitative analytic study with a cross-sectional design was conducted among 156 nurses working in a private hospital in Depok City. Data were collected using a workload questionnaire, the Maslach Burnout Inventory (MBI), and the Pittsburgh Sleep Quality Index (PSQI). The data were analyzed using Chi-Square tests and multiple logistic regression. The findings showed that both workload and burnout had significant effects on sleep quality (p < 0.05), with burnout identified as the most dominant factor. Age and gender were also significantly associated with sleep quality, whereas education did not show a statistically significant effect. The regression model demonstrated excellent fit, indicated by a McFadden pseudo R² value of 0.908. These results suggest that occupational factors, particularly burnout, play an important role in determining nurses’ sleep quality. Therefore, effective stress reduction and workload management strategies are needed to support nurses’ well-being and improve sleep quality.

Nurrahman Fajrul Sinrang; Firman Husain

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2026 Universitas Muhammadiyah Manado

Child marriage remains a significant issue negatively impacting the health and quality of the younger generation, particularly through the increased risk of stunting in children. This article discusses the results of an educational outreach titled “Marriage Is Not Just About Legality: Legal Education on Marriage Dispensation and Its Implications for Stunting Prevention Among Students,” conducted at SMA Negeri 3 Parepare. The outreach aimed to raise students’ awareness about the relationship between minimum marriage age, marriage dispensation, and the health impacts on children, especially the risk of stunting. The methods employed included deconstruction, brainstorming, material delivery, reconstruction, and evaluation through pre-test and post-test assessments. Results demonstrated a significant improvement in students’ understanding from both medical and legal perspectives. The discussion focused on analyzing the contradictory legal norms regarding minimum marriage age and marriage dispensation, which frequently lead to implementation challenges. This outreach underscores the importance of integrating legal education and reproductive health as a preventive strategy to reduce child marriage and prevent stunting. Consequently, the program contributes to shaping a healthy, legally aware younger generation capable of making mature and responsible marriage decisions.

Siona Putri Shia Vanessa; Andrianto Suhada; Ferry Christian; Leliana Maria Angela

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2026 Universitas Muhammadiyah Manado

Sharia financial literacy is an important aspect in supporting inclusive and sustainable economic development. However, the level of sharia financial literacy among Indonesian society is still relatively low. This condition creates opportunities for Islamic boarding schools (pesantren) to play a strategic role in improving young generations’ understanding of financial management based on sharia principles. Therefore, this community service activity aimed to enhance the sharia financial literacy and inclusion of students through the SAKINAH (Santri Cakap Literasi Keuangan Syariah) Program at Nurul Abshor Islamic Boarding School, Katingan Regency. The program was implemented using a participatory educational approach through socialization, interactive discussions, simple simulations, and participant evaluations. The activity was carried out through collaboration among the Financial Services Authority (OJK) of Central Kalimantan Province, the Islamic Economic Society of Katingan Regency, PT Bank Syariah Indonesia Palangka Raya, Nurul Abshor Islamic Boarding School, the Regional Financial Access Acceleration Team of Katingan Regency, and students of Palangka Raya University. The results showed an improvement in students’ understanding of the importance of saving, the ability to distinguish between needs and wants, sharia financial management, and knowledge of legal and trustworthy sharia financial products and services. The SAKINAH Program was also considered effective in encouraging students to become agents of sharia financial literacy within the pesantren environment and the wider community.

Irma Agustin; Mawardi Mawardi; Ferry Perdiansyah

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to analyze the strategies applied by teachers in shaping students' green behavior in grade IV of SDN Sarakan III, Sepatan District, Tangerang Regency. The approach used is descriptive qualitative. The research subjects include grade IV teachers, students, and the school principal. Data collection was carried out through observation, interviews, and document studies. Data analysis used the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The research results show that teachers implement five main strategies, namely: (1) designing learning according to the objectives and characteristics of students; (2) encouraging active student participation; (3) presenting material contextually; (4) using Project Based Learning (PjBL) methods and the Contextual Teaching and Learning (CTL) approach; and (5) habituating environmentally caring behavior in everyday school life. The implementation of students' green behavior has been observed in the aspects of knowledge, attitude, and action, although consistency still needs to be improved, especially due to limited school facilities and differences in students' levels of awareness.

Dina Daniati; Diane Laurentia; Tantie Aqsha; Apri Kuntariningsih; Lidya Fitri Yani

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.