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This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strengthen community capacity, enhance homestay development, and ensure long-term sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with tourism managers and homestay operators, direct observation of community practices, and analysis of financial records and visitor data from 2023 to 2025. Findings reveal that inclusive organizational structures, collective price agreements, and youth-led digitalization initiatives foster social cohesion, accountability, and innovation, while service homogeneity and seasonal visitor fluctuations remain critical constraints. The synthesis highlights financial management not merely as a technical tool but as a catalyst for empowerment, enabling equitable income distribution, entrepreneurial growth, and resilience against market volatility. The study concludes that professional financial recording systems, continuous capacity-building, and collaboration among communities, government, and private stakeholders are essential to advance sustainable tourism development. Ultimately, financial management emerges as both a governance mechanism and a strategic pathway for balancing economic growth, cultural preservation, and community empowerment in Somongari Tourism Village.

This study aims to evaluate the effectiveness of supervision conducted by the Sikka District Health Office regarding the financial accountability reporting compliance of JKN Capitation Funds at Community Health Centers, with a primary focus on understanding the implemented supervisory models and identifying factors that inhibit the effectiveness of oversight and reporting compliance. The research methodology employed is descriptive qualitative, utilizing data collection techniques such as in-depth interviews with key informants, direct observation, and document analysis of accountability reports. The findings reveal that the supervisory mechanisms established by the Health Office through quarterly evaluations and data reconciliation have operated systematically to minimize recording errors; however, the overall effectiveness is still hindered by low compliance at the Health Centers level regarding reporting timeliness. This non-compliance leads to obstructed comprehensive oversight, the risk of delayed capitation fund disbursements for subsequent periods, and an increased potential for audit findings by regulatory bodies. Consequently, this study suggests the necessity of enhancing supervisory capacity at the Health Centers level and strengthening preventive guidance functions by the District Health Office to ensure better financial accountability.

Corporate involvement in environmental crimes has emerged as an increasingly complex legal challenge in Indonesia, given its profound consequences for ecological sustainability and public welfare. This study examines the normative construction of corporate criminal liability within Indonesia's positive legal framework and identifies juridical obstacles undermining enforcement effectiveness. A normative legal research method was employed, incorporating statute, conceptual, and comparative approaches. Although legal instruments such as Law No. 32 of 2009, Supreme Court Regulation No. 13 of 2016, and Law No. 1 of 2023 provide a formal basis for corporate criminal accountability, their implementation is hindered by normative inconsistencies. Key obstacles include difficulties in proving corporate mens rea, limited institutional capacity, regulatory ambiguity, and absence of Piercing the Corporate Veil integration. These conditions create normative gaps perpetuating weak corporate accountability recurring environmental violations. This study recommends regulatory reformulation, harmonization of legal instruments, strengthened institutional capacity toward effective and equitable environmental justice.

Tourism regulations play a critical role in shaping destination competitiveness and influencing tourist travel decisions, yet empirical evidence on their effectiveness across different institutional contexts remains limited. This study investigates the impact of tourism regulations on tourist visit performance through a comparative quantitative analysis of Indonesia and Singapore. Using panel data covering the period 2010–2023, this research employs a fixed-effects regression model to examine the relationship between regulatory quality and tourist arrivals, while controlling for economic conditions and transport infrastructure. The findings reveal that tourism regulations have a positive and statistically significant effect on tourist visit performance in both countries. However, the magnitude of the effect is substantially stronger in Singapore, indicating higher regulatory efficiency and institutional effectiveness in translating policy interventions into tourism demand. These results support institutional and tourism demand theories, emphasizing that regulatory quality, rather than regulatory volume, is a key determinant of tourism performance. The study contributes to the tourism policy literature by providing cross-national empirical evidence on regulatory impacts and highlighting the importance of governance capacity in tourism development. From a policy perspective, the findings suggest that countries should prioritize regulatory coherence, administrative efficiency, and adaptive governance to enhance tourism competitiveness and resilience.

The development of information technology has significantly transformed government administration, enhancing public service efficiency and effectiveness. However, many local government offices still manage population administration manually, leading to delays and data inaccuracies. This community service activity aims to enhance the capacity of Pematang Gubernur Village staff in managing digital-based population administration through the implementation of OpenSID. A qualitative approach was used, consisting of several stages: preparation, socialization, training, mentoring, and evaluation. The results demonstrated that OpenSID facilitated the digitalization of population data, improving the staff's ability to manage administrative services. During the mentoring process, the staff learned to use the system for daily tasks such as managing population data and issuing administrative letters more efficiently. As a result, the village staff were able to deliver faster and more accurate services. This initiative marks the beginning of digital transformation in population administration at the village level, contributing to a more streamlined and effective service delivery system. Overall, the activity not only improved administrative efficiency but also empowered the village staff with the skills necessary for future digital advancements.

The flash flood disaster that hit Indonesia, including the devastating disaster in three Sumatran provinces in November-December 2025 which resulted in more than 900 casualties and trillions of rupiah in losses, shows a strong correlation between environmental damage caused by corporate activities and increased disaster risk. The purpose of this study is to analyze corporate criminal liability for environmental damage resulting in flash flood disasters based on the Environmental Management Law (UU PPLH), examine the mechanism for proving corporate criminal liability, and evaluate the application of criminal sanctions against corporations that commit environmental damage resulting in flash flood disasters. The research method used is normative legal research with a descriptive analytical statute approach. Data collection techniques are carried out through library research and interviews with sources at the North Sumatra Provincial Environmental Service. The data obtained were analyzed qualitatively. The results of the study indicate that: First, corporate criminal liability for environmental damage resulting in flash floods has been comprehensively regulated in Articles 116 to 120 of the Environmental Management and Management Law, which recognizes corporations as subjects of criminal law and regulates the criteria for corporate crimes (committed by, for, or on behalf of a business entity), the responsible party (the business entity and/or the person giving the order/leader of the activity), a one-third aggravation of the sentence, and corporate representation in court, as reinforced by Supreme Court Regulation Number 13 of 2016. The conclusion of this study is that the Environmental Management and Management Law has provided a comprehensive legal framework for corporate criminal liability for environmental damage resulting in flash floods. However, the effectiveness of law enforcement still needs to be improved through accelerating the judicial process, strengthening the capacity of law enforcement, improving inter-agency coordination, and strengthening the decision execution mechanism.

Terrorism is a serious threat to the security and unity of the Indonesian nation. Events such as the suicide bombing at the Medan Police Headquarters in 2019 show that acts of terror are increasingly complex and require swift and appropriate handling. For this reason, the government passed Law Number 5 of 2018 concerning the Eradication of Criminal Acts of Terrorism as a legal basis that strengthens the authority of the apparatus, including the Gegana Detachment of the Indonesian National Police Mobile Brigade Corps (Brimob), in carrying out counter-terrorism operations. This study aims to determine and analyze how the implementation of Law No. 5 of 2018 is carried out by the Gegana Detachment in the North Sumatra Regional Police area, identify obstacles faced in operations, and formulate strategies to increase the effectiveness of the implementation of the law. The results of the study show that the implementation of this law has been implemented through preventive, preemptive, and repressive approaches, such as sterilization of places of worship, social activities "Love Sunday", security patrols, and anti-terror training simulations. However, implementation in the field still faces various obstacles, including limited modern equipment, lack of cross-agency coordination, and low public participation. Therefore, personnel capacity building, infrastructure modernization, and strengthening inter-agency synergy are needed to achieve more effective counterterrorism efforts in North Sumatra.

Terrorism is a serious threat to the security and unity of the Indonesian nation. Events such as the suicide bombing at the Medan Police Headquarters in 2019 show that acts of terror are increasingly complex and require swift and appropriate handling. For this reason, the government passed Law Number 5 of 2018 concerning the Eradication of Criminal Acts of Terrorism as a legal basis that strengthens the authority of the apparatus, including the Gegana Detachment of the Indonesian National Police Mobile Brigade Corps (Brimob), in carrying out counter-terrorism operations. This study aims to determine and analyze how the implementation of Law No. 5 of 2018 is carried out by the Gegana Detachment in the North Sumatra Regional Police area, identify obstacles faced in operations, and formulate strategies to increase the effectiveness of the implementation of the law. The results of the study show that the implementation of this law has been implemented through preventive, preemptive, and repressive approaches, such as sterilization of places of worship, social activities "Love Sunday", security patrols, and anti-terror training simulations. However, implementation in the field still faces various obstacles, including limited modern equipment, lack of cross-agency coordination, and low public participation. Therefore, personnel capacity building, infrastructure modernization, and strengthening inter-agency synergy are needed to achieve more effective counterterrorism efforts in North Sumatra.

Sugarcane cultivation often faces productivity losses due to poor sprouting and non-uniform initial growth. In bud-based nursery systems, seedling quality is heavily constrained by limited media volume and low buffering capacity. This study aimed to evaluate the synergistic effects of NPK fertilizer dosages and Gibberellic Acid (GA) concentrations on the growth and physiological vigor of sugarcane seedlings. The experiment was conducted using a Completely Randomized Design featuring nine treatment combinations with four replications. Parameters measured included plant height, stem diameter, the number of tillers, the number of leaves, and the chlorophyll index. The results demonstrated that the application of the NPK 150 kg ha⁻¹ + GA 50 ppm treatment significantly enhanced plant height, stem diameter, number of shoots, and the number of leaves compared to the control treatment. Statistical analysis revealed a significant interaction between nutrient availability and hormonal stimulation in overcoming the constraints of limited rooting environments. These findings suggest that precise integration of chemical fertilization and exogenous growth regulators is essential for producing high-quality planting material, potentially reducing losses in the subsequent planting cycle. In the future, it is necessary to confirm the use of a combination of NPK fertilizer with gibberellin during the vegetative period of plants so that the information obtained is comprehensive.

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.

This study evaluates the implementation and contribution of the Sekolah Peternakan Rakyat (SPR) Program to Brahman Cross cattle farming in Bojonegoro Regency. A mixed-methods approach with a sequential explanatory design was applied, involving surveys, in-depth interviews, field observations, and document analysis of 20 SPR farmers. The results show that the program effectively improved farmers’ knowledge and technical competencies (knowledge scores ranging from 4.35–5.00). However, business expansion aspiration remained very low 1.15, indicating structural constraints beyond individual capacity enhancement. Technical performance of Brahman Cross cattle was fluctuating, particularly in reproductive indicators, and institutional capacity within the farmer group remained limited in managerial coordination and collective decision-making. These findings demonstrate that improvements in individual capacity do not automatically translate into sustainable business performance. Institutional strengthening and alignment between program design and smallholder conditions are essential to ensure long-term program effectiveness.

This study aims to analyze the implementation of bureaucratic reform in improve the administrative performance of the Sorong City Regional Secretariat. The research uses a mixed-methods approach, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 30 government apparatus respondents using the Likert scale and were analyzed using descriptive statistics and correlation analysis. Meanwhile, qualitative data were obtained through in-depth interviews with key informants and analyzed using thematic analysis and data triangulation. The results of the study show that the implementation of bureaucratic reform is positively related to the organization's administrative performance. The variables of policy communication, apparatus resources, and bureaucratic structure show a fairly strong correlation with administrative performance, with bureaucratic structure exhibiting the strongest relationship. Qualitative findings also show that bureaucratic reform has been carried out through simplifying procedures, updating SOPs, digitizing administration, and strengthening the performance reporting system. Theoretically, this research strengthens policy implementation theory and public organizational performance theory, which emphasize the importance of policy communication, human resource capacity, and the effectiveness of organizational structures in improving bureaucratic performance. However, this study has limitations in scope, as it is confined to a single organizational unit and a relatively small number of respondents. Therefore, further research is suggested to expand the research object in several regional apparatus organizations in order to obtain a more comprehensive picture of the implementation of bureaucratic reform at the local government level.

This study analyzes and describes the multidimensional role of Catholic religious educators as a determining factor in innovating a conducive learning environment for academic achievement and the development of students' creativity. This study was conducted at SD Negeri 101856 Gunung Rintih, involving Catholic religious educators, homeroom teachers, students, and the principal as research subjects, using a qualitative approach. Data collection techniques included participant observation, in-depth interviews, and documentation collection. The findings of this study indicate that professional teachers who understand the essence of learning creativity have the strategic capacity to innovate a dynamic and inspiring learning environment through the implementation of their integrative roles as educators, teachers, mentors, creativity motivators, and counselors. The implementation of this role has been proven to foster a creative learning climate, as seen in increased active participation, courage to present ideas, frequency of questions, and willingness to take intellectual risks among students. The implication is that the integrative role of teachers is key to stimulating creativity and academic achievement. Therefore, to optimize and maintain these achievements, continuous professional development is needed to transform this positive dynamic into a culture of sustainable learning quality in the school environment.

Gluten-free flour-based cookie products face a major challenge in producing physicochemical and sensory characteristics equivalent to wheat-based products due to the absence of gluten as a structural component. One common approach to address this issue is the addition of hydrocolloids, such as glucomannan and xanthan gum. This study aims to systematically examine the effect of the ratio of glucomannan and xanthan gum on the texture characteristics, spreadability, and sensory properties of gluten-free flour-based chocolate cookies using the Systematic Literature Review (SLR) method. The literature search process was carried out on several scientific databases using keywords related to gluten-free cookies, glucomannan, xanthan gum, texture, spreadability, and sensory properties. Selected articles were selected based on inclusion and exclusion criteria, then analyzed and synthesized narratively with reference to the PRISMA guidelines. The results of the study indicate that xanthan gum tends to increase the hardness and structural stability of cookies, but can decrease spreadability and crispiness at high concentrations. Conversely, glucomannan plays a role in enhancing softness and mouthfeel through its high water-binding capacity, although it can potentially limit spreadability if used excessively. The combination of glucomannan and xanthan gum exhibits a synergistic effect in balancing textural characteristics and enhancing sensory acceptability. In conclusion, optimizing the ratio of glucomannan to xanthan gum is a key factor in developing gluten-free chocolate cookies with optimal physicochemical and sensory characteristics.

This study aims to explore employees’ work experiences related to work-life balance and compensation in shaping employee performance at CV. Sepanjang Masa (Masa Kreatif), a social media agency located in Makassar. A qualitative approach with a descriptive-analytical field design was employed. Data were collected through in-depth interviews, passive participant observation, and documentation involving 11 informants from both management and creative teams. Data analysis followed processes of data reduction, data display, and conclusion drawing, with trustworthiness ensured through triangulation techniques. The findings reveal that employees’ work-life balance experiences are dynamic and heterogeneous. Work flexibility provides opportunities for personal time management; however, rapid response demands and intensive content production blur the boundaries between work and personal life. A supportive, communicative, and collaborative work environment acts as a protective factor that mitigates work pressure and fosters creativity. Compensation is perceived not only as financial remuneration but also as a symbol of recognition, professional development opportunities, and organizational appreciation, although gaps remain between employee expectations and organizational capacity. Integratively, work-life balance, work environment, and compensation constitute interconnected work experiences influencing employee engagement and performance within the digital creative industry.

This community service programme aims to provide education and training on the utilisation of the TikTok application as a digital business medium for the community of Rejosari Village, RT 03 RW 07, Karanggeneng, Boyolali Regency. The rapid development of digital technology and social media has transformed patterns of economic interaction from conventional systems into platform-based digital economies. Nevertheless, at the village level, the use of social media remains predominantly oriented towards entertainment and has not yet been optimally directed as an instrument for enhancing household economic capacity. The implementation method adopts an educative–participatory approach through the delivery of conceptual materials, demonstrations of TikTok features, and hands-on practice in creating digital business content. The results of the activity indicate an improvement in participants’ understanding of social media–based digital business opportunities, as well as the emergence of collective awareness to utilise TikTok as a means of generating additional income. This programme confirms that social media–based digital business education can function as an effective instrument for empowering rural communities in responding to digital economic transformation.

This community service activity aimed to strengthen business planning capacity among Tenaga Kerja Mandiri Lanjutan (TKML) in Kubu Raya Regency, West Kalimantan, where participants commonly face limitations in structured business planning that affect business sustainability. The activity applied a participatory mentoring approach through training, field visits, group discussions, and direct assistance tailored to the characteristics of each business. The program involved nine TKML groups designated by the Ministry of Manpower of the Republic of Indonesia. The results indicate that participants gained a clearer understanding of key business components, value creation processes, and internal strengths and weaknesses. The use of the Business Model Canvas supported participants in organizing business ideas, enhancing strategic thinking, and developing more structured and sustainable business plans. In addition, this activity reinforced the role of higher education institutions in supporting government initiatives on employment expansion through community service. Overall, the findings demonstrate that mentoring-based business planning is effective in improving TKML capacity and has the potential to be replicated in other regions to support independent workforce empowerment and job creation.

This research investigates transparency and accountability in the management of state-owned assets (BMN) at the East Java Regional Police's Logistics Bureau as a step toward enhancing effective, adaptive, and integrity-focused governance in police logistics. The research context arises from the growing public call for transparency and accountability in managing state assets, in line with policies for bureaucratic reform and digitalization in the police logistics framework. This study utilized a qualitative descriptive approach involving in-depth interviews, observations in the field, and analysis of documents. The results show that adopting a unified digital system has enhanced the efficiency of asset management, sped up inventory operations, and reduced the risks of asset misuse. Nonetheless, obstacles persist, such as restricted human resource capacity, data alignment problems, and inadequate performance-based assessments. The conversation emphasizes that effective asset management relies on the implementation of adaptive governance, motivation for public service, and precise performance assessment systems. The research indicates that the integration of digital innovation, professional skills, and a robust commitment to public accountability is crucial for creating transparent and sustainable governance in police logistics

The Community Partnership Program (PKM) aims to improve the capacity of teachers at Rara Elementary School in understanding and implementing the National Assessment as an educational evaluation tool. The problems faced by partners are limited understanding of the concept of National Assessment and technical skills in managing instruments, analyzing data, and following up on assessment results. The methods used in this activity are participatory-based socialization and technical training involving teachers as active participants. Activities are carried out through material delivery, interactive discussions, and hands-on practice using assessment tools. The results of the activity showed an increase in teachers' knowledge and skills in understanding the National Assessment indicators, developing learning strategies in line with the Pancasila learner profile, and optimizing the use of assessment results to improve the quality of learning in the classroom. Thus, this PKM activity contributed to improving the quality of learning at Rara Elementary School while supporting the achievement of national education standards.

This study aims to analyze the influence of the implementation of the Internal Quality Assurance System (SPMI) and principal leadership on the quality of educational services in South Konawe Regency, Southeast Sulawesi. The research employed a quantitative descriptive approach with a survey design to obtain an empirical overview of the relationships among the variables examined. The population consisted of all principals at the elementary, junior high, senior high, and vocational high school levels, totaling 70 respondents. The sampling technique used purposive sampling based on specific criteria relevant to the research objectives. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. Prior to hypothesis testing, classical assumption tests were performed, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. Furthermore, the F-test was conducted to examine the model’s overall significance, while the t-test was used to determine the partial effect of each independent variable on the dependent variable. The results indicate that the implementation of SPMI and principal leadership have a positive and significant effect on the quality of educational services. These findings highlight the importance of strengthening managerial capacity and internal commitment in implementing SPMI, as well as enhancing principal leadership quality to continuously improve educational service standards and overall education quality.