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Imanuel Puling

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study, entitled "Developing Emotional Control Skills in Early Childhood Education (PAUD) Duyun in Bungabali Village, Pantar Timur District," found that children still struggle to manage their emotions, such as irritability, excessive crying, and difficulty interacting positively with peers. Therefore, effective and enjoyable efforts are needed to help children control their emotions, one of which is through storytelling. This study aims to develop children's emotional control through the application of storytelling to early childhood education at PAUD Duyun. The research method used is a descriptive (exploratory) approach, based on objective observation of a social phenomenon. In this case, the research compiles or creates a clearer picture while data is collected and parts are tested. The results are expected to demonstrate that the application of storytelling can improve children's ability to recognize, express, and control emotions more positively. Furthermore, storytelling activities can also create a fun and interactive learning environment, making it easier for children to understand the emotional values ​​conveyed.

Putri Lukmanasari; Kamar Zaman; Fitri Hardianti; Ernita Ernita; Sulhaswardi Sulhaswardi +1 more

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This community service activity aims to improve the knowledge and skills of the community, particularly women in the Family Welfare Movement (PKK), in sweet corn cultivation as an effort to optimize the use of yard land and strengthen household food security. The activity was conducted in Tanah Merah Village, Siak Hulu District, Kampar Regency, using a participatory approach. The methods used included outreach, technical cultivation training, interactive discussions, and ongoing mentoring. The material provided covered selecting superior seeds, planting techniques, fertilization, pest and disease control, and harvesting and post-harvest stages. The results of the activity demonstrated an increase in participants' understanding and skills in applying proper sweet corn cultivation techniques. Furthermore, there was a shift in community attitudes, leading to greater awareness of the importance of productive and sustainable yard land use. This activity also encouraged the emergence of small-scale, home-based agricultural initiatives with the potential to increase family income. Thus, this program not only contributes to community capacity building but also supports food independence and sustainable economic well-being at the local level.

Maria Gustiana Wanda; Yonitha Regi; Fransiska Nona Fani; Maria Noni

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The furniture industry is a strategic sector in the regional economy, including in Sikka Regency, East Nusa Tenggara, where the JeparaWaidoko furniture business owned by Mr. Agus Komarudin has been operating since 2010. In running its business, Mebel JeparaWaidoko faces various operational risks that have the potential to disrupt production continuity, employee safety, and financial stability. This study aims to comprehensively analyze the risk management process at this business, including risk identification, risk analysis and assessment, evaluation and prioritization, and implementation and monitoring of risk controls. The method used was descriptive qualitative, using in-depth interviews with the business owner and field observations. The study identified three main risks: the risk of flooding, the risk of workplace accidents due to the use of production machinery, and the risk of rising raw material prices. All three are categorized as high-priority risks requiring planned and systematic management. These findings indicate that risk management practices at Mebel JeparaWaidoko remain informal and intuitive, despite the implementation of simple control measures. This study recommends formalizing an ISO 31000-based risk management system, improving occupational health and safety programs, and diversifying raw material suppliers as medium-term strategic steps

Arini Dwi Rahmadani; Raudhiyah Hasanah Rambe; Fatimah Az Zahra Lubis; Dinda Purnama Sari; Abdurrozzaq Hasibuan

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Industrial dust exposure is a hazardous work environment that can potentially cause respiratory problems in workers, particularly in industrial sectors with production activities that generate high levels of dust particles. This study aims to examine the relationship between industrial dust exposure and respiratory problems in workers through a systematic review. The method used was a qualitative descriptive literature study of scientific articles from 2021-2026 obtained through Google Scholar based on inclusion and exclusion criteria, then systematically analyzed. The results of the study indicate that most studies found a significant relationship between dust exposure and respiratory problems, especially in work environments with dust levels exceeding the threshold limit (TLV). Common symptoms include coughing, shortness of breath, phlegm production, and decreased lung function. In addition to dust levels, other factors such as duration of exposure, length of service, smoking habits, and the use of personal protective equipment (PPE) also play a role in increasing the risk. However, several studies showed insignificant results, which are suspected to be influenced by the use of proper PPE and an effective work environment control system. These findings confirm that dust exposure is a significant, multifactorial risk factor, necessitating comprehensive control efforts through a hierarchy of controls, environmental monitoring, and regular health checks to prevent long-term impacts on worker health.

Ruslaini; Amelia, Yessica

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

Nabiilah Nuur’ainii; Annis Catur Adi

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Calcium deficiency among Indonesian adolescents remains a nutritional concern that necessitates the development of food products utilizing alternative calcium sources. Eggshell powder has potential as a calcium fortification ingredient due to its high calcium content and abundance as food waste. This study aimed to analyze the effect of eggshell powder substitution on the organoleptic characteristics and acceptability of oatmeal cookies among adolescents aged 10–15 years. This experimental study used a Completely Randomized Design with four substitution levels: 0% (F0), 5% (F1), 6% (F2), and 7% (F3). Organoleptic quality testing was conducted by three trained panelists, while hedonic testing was performed by 30 adolescent panelists on selected formulas (F0, F2, F3), analyzed using the Friedman test (α = 0.05). Organoleptic quality results showed that F2 and F3 had characteristics closest to the control, while F1 showed higher negative attribute intensity in taste and texture parameters. Hedonic test results showed no significant differences between formulas across all parameters (p > 0.05), with mean scores ranging from 3.87 to 4.63 out of a scale of 5 (very much liked). Formula F3 is recommended as the best formula as it demonstrated acceptability comparable to the control while containing the highest calcium substitution level.

Ahmad Wafi Abdulquddus1; Erwin Setyo Kriswanto2

International Journal of Educational Development 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to (1) identify the effect of using the Direct Instruction learning model on the discipline character values of students in the special sports class at SMA Muhammadiyah Wonosobo, (2) identify the effect of using the Inquiry Learning model on the discipline character values of students in the special sports class at SMA Muhammadiyah Wonosobo,  (3) identify the effect of using the Project-Based Learning model on the discipline character values of students in the special sports class at SMA Muhammadiyah Wonosobo, and (4) determine the most effective learning model among Direct Instruction, Inquiry Learning, and Project-Based Learning in improving the discipline character values of students in the special sports class at SMA Muhammadiyah Wonosobo. This research is an experimental study using a quantitative method with a pre-experimental design, namely the one-group pretest–posttest design. In this design, a single group is given a pretest (O), followed by a treatment (X), and then a posttest. The effect of the treatment can be identified more accurately by comparing the pretest and posttest scores. The stages of the One-Group Pretest–Posttest Design include determining the sample, conducting a pretest to measure students’ initial conditions, administering the treatment, and finally conducting a posttest to identify the results of the treatment. The results of the analysis indicate that all three learning models have a positive effect on improving students’ discipline. The improvement is reflected in the overall mean score, which increased from 114.03 (pretest) to 117.99 (posttest). The improvement scores for each learning model are as follows: Direct Instruction showed a 4% increase by improving compliance through structured learning; Inquiry Learning encouraged independence and self-control through discovery processes with a 3% increase; while Project-Based Learning resulted in a 4% increase in discipline. Thus, it can be concluded that all learning models contribute to the development of discipline character values. These findings provide practical implications for physical education teachers in selecting character-based learning models that are more appropriate.

Muhammad Rofy Fauzan; Henny Magdalena; Lucia Litha Respati; Windhu Nugroho; Albertus Juvensius Pontus

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Coal stockpile volume measurement is an essential part of mining production control. This study aims to evaluate the calculation of coal stockpile volume using a Total Station (TS) at PT. Bukit Baiduri Energi, Kutai Kartanegara Regency, East Kalimantan Province, and to assess the accuracy and effectiveness of this method in operational activities. Data acquisition was carried out through direct field measurements using a Total Station with a detailed surface point survey method. The collected data were processed using Minescape 5.7 software to generate a triangulated surface model, and the volume was calculated using the Cut and Fill method. The results show that the Total Station method produced a stockpile volume of 21,069.15 m³ with a high level of accuracy due to direct field measurement. This method provides advantages in elevation data accuracy; however, it requires relatively more time and manpower during the data acquisition process. Based on these findings, the use of Total Station is recommended for stockpile volume calculations that require high accuracy, particularly for production evaluation and coal reserve reporting.

Agustinus Fermaldo; Yoseph Adsandro Abang

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Micro, Small, and Medium Enterprises (msmes) play an important role in supporting regional economic growth. However, business sustainability often faces various risks that may hinder the achievement of business objectives. This study aims to analyze the implementation of risk management at Valerie Bag's Boutique in Maumere, Sikka Regency. The research employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that Valerie Bag's Boutique faces four main categories of risk: supply risk, operational risk, market risk, and financial risk. Market risk and financial risk are the most dominant due to intense business competition, rapidly changing fashion trends, inventory accumulation, and delayed customer payments. Risk control strategies implemented by the boutique include enhancing digital marketing efforts, conducting regular inventory management, improving service quality, strengthening operational supervision, and maintaining better financial records. The study concludes that effective risk management implementation can contribute significantly to improving business sustainability and enhancing the competitiveness of msmes in the fashion sector

Nurhalmiyanti Nurhalmiyanti; Aloysia Ispriantari

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Type 2 diabetes mellitus is a chronic condition marked by elevated blood glucose levels resulting from insulin resistance and decreased insulin secretion. Effective glycemic control is crucial to prevent complications, and HbA1c is commonly utilized as an indicator of long-term blood glucose levels. This study aimed to examine the relationship between HbA1c levels and blood glucose levels among patients with type 2 diabetes mellitus at Tilamuta Community Health Center, Boalemo Regency, Gorontalo Province. This study employed an analytical cross-sectional design using a total sampling method, involving 557 patients. Data were collected from laboratory records and analyzed through descriptive statistics, the Shapiro-Wilk test for normality, Spearman correlation, and chi-square test. The findings indicated that the average HbA1c level was 7.39%, while the mean blood glucose level was 205.85 mg/dL. A significant and very strong positive correlation was found between HbA1c and blood glucose levels (p=0.000; r=0.862). Furthermore, medication adherence showed a significant association with HbA1c status (p=0.000). These results underscore the role of HbA1c as a dependable marker for assessing glycemic control and highlight the importance of medication adherence in optimizing the management of type 2 diaType 2 diabetes mellitus is a chronic condition marked by elevated blood glucose levels resulting from insulin resistance and decreased insulin secretion. Effective glycemic control is crucial to prevent complications, and HbA1c is commonly utilized as an indicator of long-term blood glucose levels. This study aimed to examine the relationship between HbA1c levels and blood glucose levels among patients with type 2 diabetes mellitus at Tilamuta Community Health Center, Boalemo Regency, Gorontalo Province. This study employed an analytical cross-sectional design using a total sampling method, involving 557 patients. Data were collected from laboratory records and analyzed through descriptive statistics, the Shapiro-Wilk test for normality, Spearman correlation, and chi-square test. The findings indicated that the average HbA1c level was 7.39%, while the mean blood glucose level was 205.85 mg/dL. A significant and very strong positive correlation was found between HbA1c and blood glucose levels (p=0.000; r=0.862). Furthermore, medication adherence showed a significant association with HbA1c status (p=0.000). These results underscore the role of HbA1c as a dependable marker for assessing glycemic control and highlight the importance of medication adherence in optimizing the management of type 2 diabetes mellitus.betes mellitus.  

Lestariani, Kadek Rika; Heri, Mochamad; Fadhilah, Nuur

Jurnal Kesehatan Medika Udayana 2026 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Dysmenorrhea is a problem that women often experience during menstruation, in the form of dull pain in the lower abdomen because the uterine muscles contract. This pain can appear before menstruation, during menstruation, or after menstruation is finished. Dysmenorrhea refers to pain or discomfort that occurs during menstruation and can interfere with daily work. Objective: The aim of this study was to determine the effect of abdominal stretching exercises and deep breathing relaxation techniques on the level of dysmenorrhea pain in adolescent girls. Methods: This type of research is quantitative research using a quasi-experimental design with a pre-test and post-test nonequivalent control group design with a purposive sampling technique, with a sample size of 80 female respondents from class X. The data collection tool used was an observation sheet with an NRS measuring instrument. Data were processed and analyzed using SPSS 23 with intergroup analysis using the Mann-Whitney test. Results: The results of the bivariate analysis of the Wilcoxon test in the experimental group showed a p value of 0.000 where (p<0.05), then the Mann-Whitney test showed a p value of 0.000 where (p<0.05) so that H0 was rejected and Ha was accepted, which means there is a significant influence and difference. Conclusion: This shows that there is an influence of Abdominal Stretching Exercise and Deep Breathing Relaxation Techniques on the Level of Dysmenorrhea Pain in Young Women (Research Study Conducted at SMK Negeri 1 Kubutambahan).

Fathur Rokhman; Tuti Rahmi

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The rapid growth of digital marketplaces has significantly reshaped consumption behavior among university students. Promotional strategies based on scarcity and urgency, such as flash sales, limited-time discounts, and countdown timers, are designed to induce psychological pressure, potentially triggering Fear of Missing Out (FoMO). This study aims to examine the relationship between self-control and FoMO among university students who use digital marketplaces. A quantitative correlational design was employed, involving 70 undergraduate students selected through accidental sampling. Self-control was measured using the Brief Self-Control Scale, while FoMO was assessed using an adapted Online FoMO Scale. Data were analyzed using Pearson’s product-moment correlation after fulfilling normality assumptions. The results revealed a significant negative relationship between self-control and FoMO (r = –0.522, p < .001), indicating that individuals with higher self-control tend to experience lower levels of FoMO in marketplace contexts. These findings highlight the role of self-regulation as a protective factor against emotionally driven consumption behavior. This study contributes to the literature on digital consumer psychology by extending the concept of FoMO beyond social interaction into economic decision-making contexts. Strengthening self-control is therefore essential in helping individuals manage psychological pressure arising from urgency-based marketing strategies.

Mia Kurniati; Tutik Sukmalasari Putri; Sutriningsih Sutriningsih; Suharti Suharti; Rizky Maulana Raharja

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Low financial literacy among students, particularly in Islamic boarding schools, poses a challenge in fostering early economic independence. At Pondok Pesantren NW Montong Lisung, students generally lack the ability to manage pocket money, maintain financial records, and develop saving habits. This condition underlies the implementation of a community service program aimed at building smart financial habits through financial management education. The method employed a participatory approach consisting of counseling, training, and mentoring stages. Evaluation was conducted using pre-test and post-test, observation, and assessment of students’ financial record practices. The results showed a significant improvement in students’ financial literacy, increasing from an average of 42.5% to 79.5%, along with positive behavioral changes such as increased saving habits and better expense control. These findings indicate that financial management education is effective in improving students’ financial understanding and skills. Therefore, this program is important to be implemented sustainably to support the development of students’ economic independence in the future.

Mohamamd Makbul; Awan Dharmawan; Muhaimin

Journal of Law and Administrative Science (JLAS) 2026 Universitas Teknologi Surabaya

Program Makan Bergizi Gratis (MBG) merupakan salah satu kebijakan strategis pemerintah dalam upaya pemenuhan gizi masyarakat yang dilaksanakan melalui Satuan Pelayanan Pemenuhan Gizi (SPPG) sebagai penyedia layanan pangan. Dalam implementasinya, setiap SPPG diwajibkan memiliki sejumlah legalitas keamanan pangan, seperti Sertifikat Laik Higiene Sanitasi (SLHS), Hazard Analysis and Critical Control Point (HACCP), dan Sertifikat Halal guna menjamin mutu serta keamanan produk makanan yang didistribusikan kepada penerima manfaat. Namun demikian, masih ditemukan SPPG yang belum memenuhi persyaratan sertifikasi tersebut tetapi telah beroperasi dan ditetapkan sebagai penyedia layanan dalam Program MBG. Penelitian ini bertujuan untuk menganalisis bentuk inkonsistensi regulasi dalam sertifikasi keamanan pangan pada SPPG serta mengkaji dampaknya terhadap implementasi Program MBG. Penelitian ini menggunakan metode studi pustaka. Data penelitian diperoleh melalui studi dokumentasi terkait implementasi sertifikasi keamanan pangan pada SPPG. Hasil penelitian menunjukkan bahwa inkonsistensi regulasi terjadi akibat disharmoni kebijakan antar institusi, perbedaan standar operasional sertifikasi, lemahnya mekanisme validasi dan audit oleh Badan Gizi Nasional (BGN), serta seringnya pelanggaran administratif dan rendahnya penerapan sanksi. Kondisi tersebut berdampak pada rendahnya jaminan kualitas dan keamanan pangan, ketidakpastian standar kandungan gizi produk makanan, serta potensi kerugian bagi penerima manfaat, khususnya siswa, ibu menyusui, dan lansia. Penelitian ini menyimpulkan bahwa harmonisasi regulasi, standardisasi mekanisme sertifikasi, serta penguatan koordinasi dan konsistensi penerapan sanksi merupakan faktor penting dalam meningkatkan efektivitas sertifikasi keamanan pangan pada SPPG guna mendukung keberhasilan implementasi Program MBG secara berkelanjutan.

Hesti Lutifah Menanda; Ita Apriliyani

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

The Application Of Hallucination Management Using The Shutting-Out Technique For The Control Of Auditory Hallucinations In Schizophrenia Patients In The Angruk Ward Of Prof. Dr. Margono Soekarjo General Hospital, Purwokerto. Schizophrenia is a severe mental disorder often accompanied by auditory hallucinations. Auditory hallucinations may cause patients to talk to themselves, appear restless, and experience difficulty in controlling responses to internal stimuli. One non-pharmacological nursing intervention that can be applied is the rebuking technique, a strategy used to firmly reject or dismiss hallucinatory voices. This study aimed to examine the application of the rebuking technique in controlling auditory hallucinations in patients with schizophrenia. This research employed a descriptive case study design using a nursing process approach and was conducted from February 17 to 19, 2026, on a patient diagnosed with schizophrenia experiencing auditory hallucinations. The intervention was implemented over three days, with one session per day lasting approximately 15–20 minutes. The results showed an improvement in the patient’s ability to recognize and control hallucinations, as indicated by a reduction in self-talking behavior, increased awareness of hallucination onset, and the ability to independently apply the rebuking technique. In conclusion, the rebuking technique is an effective nursing intervention to assist patients with schizophrenia in controlling auditory hallucinations.

Bimo Tangke Padang; Salmi Silambi; Sance Syakema

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

One of the most common problems faced by students is academic procrastination. This issue often leads to increased stress, poor academic performance, and difficulties in self-control. This study aims to examine academic procrastination behavior and evaluate the Solution Focused Brief Counseling (SFBC) approach as an alternative intervention. The research was conducted using a qualitative approach in the form of a literature study. Data were obtained from various relevant scientific sources, including national and international journals, reference books, and previous research findings published within the last ten years. The data were analyzed using a content analysis technique by organizing the information into several main themes, including the factors causing academic procrastination, its impact on students, and the effectiveness of SFBC implementation. The findings indicate that academic procrastination is influenced by internal factors, such as low learning motivation, weak self-control, and poor time management skills. External factors also include an unconducive learning environment and a lack of social support. In addition, the results show that the SFBC technique helps students reduce task-delay behavior by setting clear goals, strengthening self-potential, and developing realistic solution plans. Therefore, SFBC can be considered a relevant and effective approach in guidance and counseling services to address academic procrastination.

Chairul Huda Yudi Mahardika; Rhamaditya Oktaviano Suryo Adi; Anggi Sri Haryati Simarmata

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the absence of clear time limits in civil procedural law and its impact on the effectiveness of the principle of simple, fast, and low-cost justice in Indonesia. Normatively, this principle serves as a fundamental guideline in ensuring efficient and accessible dispute resolution. However, in practice, civil proceedings often take a prolonged and complex course, leading to increased costs and legal uncertainty. This research aims to analyze whether the principle has real normative force and how the lack of time constraints in each stage of civil litigation contributes to procedural delays. The study employs a normative legal research method using statutory and conceptual approaches, supported by secondary legal materials. The findings indicate that the absence of strict and binding time limits allows procedural flexibility to be misused, resulting in repeated delays, inefficiency, and case accumulation. Consequently, the principle of simple, fast, and low-cost justice tends to remain declarative rather than operational. The study concludes that the effectiveness of this principle is significantly weakened by the lack of time regulation and suggests the need for reform through time-bound case management, stricter procedural control, and the integration of digital judicial systems to enhance efficiency and legal certainty.

Ayesa Venia; Melsya Noviriza Lutfia Asma; Syifa Az Zahra; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Exchange rates are a crucial indicator in an open economy, playing a significant role in influencing international trade, investment flows, and overall macroeconomic stability. This study aims to analyze the impact of rupiah exchange rate fluctuations on Indonesia’s economic growth during the period 2014–2023. The research employs a descriptive qualitative approach using secondary data obtained from official publications of Statistics Indonesia and Bank Indonesia. The main variables analyzed include the rupiah exchange rate against the United States dollar and Indonesia’s economic growth. The findings indicate that exchange rate movements are closely related to economic growth dynamics, particularly through international trade mechanisms, production costs, and the stability of the real sector. Depreciation of the exchange rate tends to enhance export competitiveness, but it may also trigger inflation due to rising import prices. Conversely, appreciation can help control inflation but may weaken export competitiveness. Therefore, maintaining exchange rate stability is essential to support sustainable economic growth and strengthen national economic resilience.

Aura Kalisha; Parningotan Malau

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

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to address the long-standing issues of malnutrition and stunting, which have significantly hindered human resource (HR) development in Indonesia. The program aims to improve children's nutrition and reduce stunting by providing free nutritious meals, particularly in areas with limited access to healthy food. This study aims to analyze the legal framework of MBG, its effectiveness in achieving its goals, and its impact on national development. Using a qualitative approach, the study analyzes the implementation of MBG through document analysis, interviews with relevant stakeholders, and field observations. The findings highlight challenges within the program, including imbalanced food distribution, inadequate infrastructure in remote areas, and suboptimal food quality control, which resulted in several food poisoning incidents in 2025. Nevertheless, the program has a positive economic impact by empowering micro, small, and medium enterprises (MSMEs) involved in food supply. The study suggests strengthening the monitoring system, improving budget management, and better coordination between government sectors and communities to maximize the success of MBG. It also emphasizes the importance of nutrition education campaigns to support the program's goals. Overall, MBG is a crucial step toward creating a healthier and more productive generation, supporting the achievement of Indonesia's Golden Generation by 2045..

Aon Haryadi; Adria Wuri Lastari; Mulia Inda Purwati

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to determine the financial management strategies implemented and their contribution to increasing the level of company profitability at PT Sarana Baja Perkasa. The method used is qualitative with a descriptive approach. Data sources in this study consist of primary data and secondary data. Primary data was obtained through direct interviews with related parties, namely the financial manager, financial staff, and cashiers at the company's head office. Meanwhile, secondary data was obtained from various internal company documents relevant to the study. Data collection was carried out through interview, observation, and documentation techniques. Meanwhile, data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions, with data validity testing using source triangulation and member checking. The results of the study revealed that the financial management strategies implemented include financial planning, cash flow management, cost control, and working capital management that are carried out in a structured manner. The implementation of these strategies has a significant role in increasing company profitability through effective and efficient financial management, thereby driving profit increases, maintaining financial stability, and supporting the company's business sustainability