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Liza Lofia Sandra; Martinus Budiantara

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Liza Lofia Sandra; Martinus Budiantara

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Adhelia Marcela Putri; Sweety Vatona Afrilia; Ardhea Rizqia Tricahyani; Sisilia Eka Pratama; Minarsi Minarsi +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the role of assessment in decision-making within guidance and counseling services. Assessment plays a crucial role in providing accurate, objective, and comprehensive data regarding students’ characteristics, needs, and problems. This research employs a qualitative approach using a literature review method by analyzing 25 relevant scholarly sources related to assessment, measurement, and counseling services. The findings indicate that measurement serves as the fundamental basis of assessment, which involves systematic processes to obtain quantitative data. The quality of assessment results is highly influenced by the reliability and validity of the instruments used. Reliable instruments ensure consistency, while valid instruments ensure accuracy in measuring intended variables. Furthermore, assessment functions as a basis for diagnosis, planning, implementation, and evaluation of guidance and counseling services. The study also reveals that the application of assessment in schools is not yet optimal due to several factors, including limited counselor competence and lack of effective use of instruments. In addition, the integration of technology and the use of both test and non-test instruments have been shown to improve the accuracy and effectiveness of assessment. In conclusion, systematic and well-implemented assessment significantly enhances the quality of decision-making in guidance and counseling services. Therefore, improving counselors’ competencies and optimizing the use of assessment instruments are essential to support more effective counseling practices

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Magda Siringo-ringo; Rusmauli Lumban Gaol; Gryttha Tondang; Ruri Meilyana Tarigan

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Chronic kidney disease is one of the global health problems that requires long-term therapy, one of which is through hemodialysis. According to the World Health Organization (WHO), adherence to treatment and diet is a key factor in improving the quality of life for patients with chronic diseases. An appropriate diet plays an important role in controlling electrolyte levels, fluids, and toxic substances in the body. This study aims to describe the knowledge and dietary compliance of patients undergoing hemodialysis at Santa Elisabeth Hospital Medan in 2025.This research used a descriptive quantitative design with a cross-sectional approach. The sample consisted of 36 patients selected using purposive sampling techniques. The research instrument was a questionnaire developed based on dietary guidelines for hemodialysis patients according to WHO and the Indonesian Ministry of Health standards. The results showed that among the 36 hemodialysis patients, 15 respondents (41.7%) had a good level of knowledge, 14 respondents (38.9%) had a moderate level, and 7 respondents (19.4%) had a low level of knowledge. Regarding dietary compliance, 13 respondents (36.1%) were compliant, 18 respondents (50.0%) were moderately compliant, and 3 respondents (13.9%) were non-compliant. There was a tendency showing that higher knowledge levels were positively correlated with better dietary compliance, in line with WHO’s principle that health education is an essential intervention in managing chronic diseases. This study recommends strengthening ongoing educational programs by healthcare professionals, particularly in delivering accurate and easy-to-understand information about diet management for hemodialysis patients.

Indra Hizkia Perangin-angin; Rusmauli Lumban Gaol; Magda Sirongo-ringo; Ruliana Br Manalu

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Type II Diabetes Mellitus is one of the chronic diseases whose prevalence continues to increase and has become a global health issue. A common complication in patients with Type II Diabetes Mellitus is peripheral circulatory disorders, which can be identified through the Ankle Brachial Index (ABI) examination—a non-invasive method used to detect peripheral artery disease. ABI testing is essential for early detection and prevention of serious complications such as diabetic ulcers.This study aims to describe the Ankle Brachial Index values in patients with Type II Diabetes Mellitus at Santa Elisabeth Hospital Medan in 2025. This research used a descriptive quantitative method with purposive sampling technique. The study sample consisted of 52 respondents from a total population of 109 patients diagnosed with Type II Diabetes Mellitus. Data collection was conducted through observation sheets and measurement of systolic blood pressure in the upper and lower extremities using a sphygmomanometer and stethoscope. The ABI value was calculated based on the ratio between the highest ankle systolic pressure and the highest brachial systolic pressure. Data were analyzed using tabulation techniques and presented in tables and diagrams. The results showed that the majority of respondents had normal ABI values (>0.90), totaling 33 individuals (63.5%), while 19 individuals (36.5%) experienced abnormal ABI values (≤0.90).Conclusion:The study concludes that most patients with Type II Diabetes Mellitus at Santa Elisabeth Hospital Medan had ABI values within the normal range. However, a considerable proportion with abnormal ABI indicates the necessity of routine ABI screening as a preventive measure against peripheral vascular complications in diabetic patients. This study is expected to serve as a reference in developing nursing interventions aimed at improving the quality of life for patients with Type II Diabetes Mellitus.

Asridianti Asridianti; Dewi Permata Sari; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

Afridariyana Afridariyana; Rini Elfina; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

Magda Siringo-ringo; Rusmauli Lumban Gaol; Gryttha Tondang; Ruri Meilyana Tarigan

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Chronic kidney disease is one of the global health problems that requires long-term therapy, one of which is through hemodialysis. According to the World Health Organization (WHO), adherence to treatment and diet is a key factor in improving the quality of life for patients with chronic diseases. An appropriate diet plays an important role in controlling electrolyte levels, fluids, and toxic substances in the body. This study aims to describe the knowledge and dietary compliance of patients undergoing hemodialysis at Santa Elisabeth Hospital Medan in 2025.This research used a descriptive quantitative design with a cross-sectional approach. The sample consisted of 36 patients selected using purposive sampling techniques. The research instrument was a questionnaire developed based on dietary guidelines for hemodialysis patients according to WHO and the Indonesian Ministry of Health standards. The results showed that among the 36 hemodialysis patients, 15 respondents (41.7%) had a good level of knowledge, 14 respondents (38.9%) had a moderate level, and 7 respondents (19.4%) had a low level of knowledge. Regarding dietary compliance, 13 respondents (36.1%) were compliant, 18 respondents (50.0%) were moderately compliant, and 3 respondents (13.9%) were non-compliant. There was a tendency showing that higher knowledge levels were positively correlated with better dietary compliance, in line with WHO’s principle that health education is an essential intervention in managing chronic diseases. This study recommends strengthening ongoing educational programs by healthcare professionals, particularly in delivering accurate and easy-to-understand information about diet management for hemodialysis patients.

Indra Hizkia Perangin-angin; Rusmauli Lumban Gaol; Magda Sirongo-ringo; Ruliana Br Manalu

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Type II Diabetes Mellitus is one of the chronic diseases whose prevalence continues to increase and has become a global health issue. A common complication in patients with Type II Diabetes Mellitus is peripheral circulatory disorders, which can be identified through the Ankle Brachial Index (ABI) examination—a non-invasive method used to detect peripheral artery disease. ABI testing is essential for early detection and prevention of serious complications such as diabetic ulcers.This study aims to describe the Ankle Brachial Index values in patients with Type II Diabetes Mellitus at Santa Elisabeth Hospital Medan in 2025. This research used a descriptive quantitative method with purposive sampling technique. The study sample consisted of 52 respondents from a total population of 109 patients diagnosed with Type II Diabetes Mellitus. Data collection was conducted through observation sheets and measurement of systolic blood pressure in the upper and lower extremities using a sphygmomanometer and stethoscope. The ABI value was calculated based on the ratio between the highest ankle systolic pressure and the highest brachial systolic pressure. Data were analyzed using tabulation techniques and presented in tables and diagrams. The results showed that the majority of respondents had normal ABI values (>0.90), totaling 33 individuals (63.5%), while 19 individuals (36.5%) experienced abnormal ABI values (≤0.90).Conclusion:The study concludes that most patients with Type II Diabetes Mellitus at Santa Elisabeth Hospital Medan had ABI values within the normal range. However, a considerable proportion with abnormal ABI indicates the necessity of routine ABI screening as a preventive measure against peripheral vascular complications in diabetic patients. This study is expected to serve as a reference in developing nursing interventions aimed at improving the quality of life for patients with Type II Diabetes Mellitus.

Aziza Nurul Amanah; Muchlis Muchlis

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Inventory management is a crucial aspect of business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) that often face limitations in data management and technological adoption. Selaras Muba Lestari is Incubation Center, which supports MSMEs in Musi Banyuasin Regency, encounters challenges in managing product inventory due to reliance on manual recording systems. This study aims to design and develop a web-based inventory application using the Laravel framework to improve the efficiency and accuracy of stock management. The research adopts the Software Development Life Cycle (SDLC) Waterfall model, which includes requirements analysis, system design, implementation, and testing. The results indicate that the developed system is capable of improving data accuracy, accelerating the recording process, and providing real-time inventory reports. Furthermore, this study reinforces previous findings that digitalizing inventory systems serves as a strategic solution to enhance the competitiveness of MSMEs.

Yulfenti Sayuna; Yeheskial Nggandung; Agustina Butar-Butar

This study addresses the issue of suboptimal student academic performance, which is frequently linked to the selection of instructional strategies that do not actively engage learners. Learning outcomes represent a multidimensional construct involving knowledge acquisition, attitude development, and skill formation. Therefore, the application of an appropriate learning model is essential to support meaningful learning experiences. This research aims to investigate the impact of implementing a Problem Based Learning (PBL) model supported by audio-visual media on students’ academic achievement. A quantitative approach with a quasi-experimental design was employed. The study involved two groups: an experimental class receiving the PBL intervention and a control class experiencing conventional instruction. Data were collected through pretest and posttest assessments and analyzed using both descriptive and inferential statistical techniques. The findings reveal a statistically significant difference between the two groups, indicated by a significance value below 0.05. This confirms that integrating problem-based strategies with audio-visual support contributes positively to improving students’ learning outcomes. The results highlight the importance of student-centered learning environments in fostering deeper understanding and engagement.

Vivi Lailatul Unzi; Pramesti Retno Suryaningtyas

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the effectiveness of implementing the Al Miftah method with a behavioristic approach in improving the ability of students at the Raudlatul Ulum II Islamic Boarding School to read classical Islamic texts. This method provides stimuli in the form of repetitive exercises and positive reinforcement that actively motivate students to learn nahwu and sharaf rules, the main foundations in learning classical Arabic texts. The results of observations and interviews show significant changes in the students' learning behavior; from being passive to being more active, motivated, and able to understand the learning material better. The use of innovative media such as nadhom songs strengthens the memorization of Arabic language rules in a rhythmic and enjoyable way. The role of teachers as facilitators and evaluators is also very important in guiding and motivating students individually. Evaluation of students' abilities through classical Islamic texts reading tests shows that this method is effective in improving reading performance and understanding of classical Islamic texts. Some limitations, such as limited learning time and the number of certified teachers, are concerns for future development.

Sugiarti, Astri; Inas Syabanasyah; Solehudin Solehudin

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Healthcare-Associated Infections (HAIs) remain a major global challenge in healthcare services, contributing significantly to increased morbidity, mortality, and healthcare costs. Nurses’ compliance with the use of Personal Protective Equipment (PPE) is a critical component in infection prevention and control programs. Supervision by Infection Prevention and Control Nurses (IPCNs) is considered a key factor in improving compliance. This study aimed to analyze the relationship between IPCN supervision and nurses’ compliance with PPE usage in inpatient wards at Grha Permata Ibu Hospital, Depok, in 2025. This study employed a quantitative approach using a correlational analytic design with a cross-sectional method. The population consisted of all 56 nurses working in four inpatient wards, and total sampling was applied. Data were collected using a structured IPCN supervision questionnaire and direct observation checklists of PPE compliance. Data analysis included univariate and bivariate analysis using the Chi-square test. The results revealed that most respondents perceived IPCN supervision as moderate (58.9%), while the majority demonstrated compliance with PPE usage (62.5%). Bivariate analysis indicated a statistically significant relationship between IPCN supervision and PPE compliance (p = 0.001). Nurses receiving high-level IPCN supervision were 33.85 times more likely to comply with PPE usage compared to those receiving moderate supervision. In conclusion, IPCN supervision plays a crucial role in enhancing nurses’ compliance with PPE usage. Strengthening IPCN supervisory functions through structured monitoring, continuous education, and consistent evaluation is strongly recommended to improve patient and healthcare worker safety and to reduce the incidence of HAIs in hospital settings.

Trisna Febi Nurlaili

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

This study is motivated by the importance of fostering students’ moral character within the school environment through religious activities, one of which is the Qur’an halaqah. The purpose of this study is to examine the implementation of the Qur’an halaqah activities and their role in shaping students’ character at SMK Islam Al-Amal Surabaya. This study employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that the regular implementation of Qur’an halaqah activities is able to provide a positive impact on students’ character, such as improving discipline, politeness, and responsibility. The habituation process carried out in these activities becomes a key factor in shaping students’ behavior. The implications of this study suggest that the Qur’an halaqah can serve as an effective program for developing students’ moral character in schools; therefore, it should be maintained and continuously developed.

Lianah The; Andy, Andy; Jeni Harianto; Duha, Delfina Wahyu; Ariswana, Aan Novisga +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to describe the condition of displaced communities who experience limitations in meeting basic needs, such as decent housing, access to education, and health services. Socio-economic inequality is the main factor that affects the quality of life of vulnerable groups, including children, adults, and the elderly. The Rumah Asa program is designed as an effort to provide protection, psychological support, and economic empowerment through skills training and health services according to needs. The research used a qualitative approach through interviews, field observations, and questionnaire dissemination to gain an in-depth understanding of the respondents' living situation. The research population consisted of displaced individuals who had the potential to become beneficiaries of the program. The data obtained were analyzed to identify patterns of vulnerability and intervention needs. The results showed that each respondent faced unstable socio-economic conditions, with limited income, lack of family support, and high health risks. The discussion showed that neglect is multidimensional and requires comprehensive interventions that include material, emotional, social, and health aspects. The conclusion of the study confirms that the Rumah Asa Program has great potential as a model of effective social intervention in improving the quality of life of vulnerable groups, as long as it is supported by the collaboration of the community, government, and social institutions.

Neta Alvira Nirmala; Danur Jaya; Ahmad Rizal

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Exclusive breastfeeding during the first six months of a baby's life is an important effort in improving children's health and growth and development. However, the success of exclusive breastfeeding still faces various challenges, one of which is influenced by socio-cultural factors that develop in society. The purpose of this study is to determine the relationship between socio-cultural factors and the success of exclusive breastfeeding at Grha Permata Ibu Hospital In 2025. This study used a quantitative method with an analytical observational cross-sectional design. The study population consisted of mothers with infants aged 6–9 months at Grha Permata Ibu Hospital. The sample size was 96 respondents, obtained using the Lemeshow formula with total sampling technique. Data collection was conducted using a sociocultural questionnaire and an exclusive breastfeeding success questionnaire. Data analysis was performed univariately and bivariately using the chi-square test. Based on the chi-square test results, a p-value of <0.001 was obtained, meaning that the p-value was <α (0.05), so it can be concluded that there is a relationship between sociocultural factors and the success of exclusive breastfeeding at Grha Permata Ibu Hospital in 2025.

Muhammad Irham; H. Mustadi

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Qiroati method is an instructional approach to reading the Qur’an that emphasizes direct practice of tartil recitation in accordance with the rules of tajwid. This method is practical, systematic, and implemented gradually, meaning that learners are not allowed to proceed to the next level before achieving fluency at the current stage. One of the main challenges in learning to read and memorize the Qur’an is the limited use of structured teaching methods, as some teachers still rely primarily on personal experience and conventional reading approaches. This condition contributes to students’ lack of fluency in reading and memorizing the Qur’an, as well as decreased learning motivation due to monotonous and less effective instructional practices. This study aims to examine the implementation of the Qiroati method in improving students’ Qur’anic reading ability within the Tahfidzul Qur’an program at SMP Daruttaqwa Full Day School. The findings are expected to provide useful insights for educators and contribute to academic knowledge. This research employs a field research design with a descriptive qualitative approach, focusing on describing the application of the Qiroati method in enhancing students’ reading ability in relation to Qur’an memorization. Data were collected through interviews, tests, and documentation, while data analysis involved data collection, data display, and conclusion drawing. The results indicate that the implementation of the Qiroati method effectively improves students’ ability to read the Qur’an in the Tahfidzul Qur’an program. This is evidenced by the improvement in students’ reading scores compared to their previous performance. In practice, the method involves teachers modeling correct recitation, followed by students reading collectively. Therefore, the Qiroati method not only enhances students’ accuracy in reading the Qur’an but also fosters a more engaging and effective learning environment.

Rizky Dwi Utami; Ahmad Nafhani; Agung Pratama

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of financial technology has led to the emergence of cryptocurrency as a decentralized digital instrument that enables fast and cross-border financial transactions. While this technology offers efficiency and flexibility in digital financial activities, it also creates opportunities for misuse in various forms of crime, including terrorist financing. This study aims to analyze the use of cryptocurrency as a means of financing terrorist activities in Indonesia, examine the existing legal framework governing terrorist financing, and identify the challenges faced in law enforcement. This research employs a normative legal method using statutory, conceptual, and case study approaches. The findings indicate that the use of cryptocurrency as a medium for terrorist financing still fulfills the elements of a criminal offense as regulated under Law Number 9 of 2013 concerning the Prevention and Eradication of Terrorism Financing. However, the characteristics of cryptocurrency, such as anonymity, decentralization, and cross-border transactions, create significant challenges in the processes of evidence gathering, transaction tracing, and identification of perpetrators. In addition, there is a regulatory gap between the recognition of crypto assets as economic commodities and the supervision of their potential misuse for terrorist financing. Therefore, stronger regulations are needed to explicitly integrate crypto assets into the terrorist financing prevention regime, along with improving the capacity of law enforcement agencies in blockchain transaction analysis and strengthening international cooperation to enhance the effectiveness of law enforcement in the digital economy era.

Husna, Rizky Wirdatul; Rinaldi, Yanis; Yusri , Yusri

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The provision of grants by local governments to vertical agencies of the central government often raises legal tensions over local fiscal autonomy. This study aims to examine the implications of such grant disbursements through the lens of the General Principles of Good Governance (AUPB) and the principles of good financial governance. Employing a normative legal research method, this study analyzes the coherence between the discretionary powers of regional heads and the standards of clean governance. The research findings indicate that grant policies for central government agencies often disregard the principles of prudence and utility, with local budget allocations instead used to fund matters constitutionally the responsibility of the central government (the State Budget). This practice has the potential to become a source of abuse of authority (detournement de pouvoir) if not grounded in objective parameters of local public needs. This study concludes that evaluating grant policies through the AUPB framework, particularly regarding transparency, accountability, and participation, is crucial to preventing local financial subordination. More restrictive regulatory reforms are needed to ensure that grant expenditures remain focused on improving the quality of public services and community welfare at the local level without compromising national fiscal stability.