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Muhammad Dzakwan Rafa; Davina Shafa Fellisa; Meisanti Meisanti

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity is motivated by the increasing volume of household plastic waste that has not been optimally managed, thus potentially polluting the environment. Utilizing inorganic waste, especially used plastic bottles, as a planting medium is a simple solution to reduce pollution while increasing community creativity. This activity aims to increase community knowledge and skills in utilizing used plastic bottles as a useful and economically valuable planting medium container. The Women Farmers Group (KWT) participated in this activity on May 1, 2026 in Gempol Sari Village, Sepatan Timur District, Tangerang Regency, Banten Province. Participatory Action Research (PAR) strategies were used to carry out implementation techniques, which included socialization, training, direct practice, mentoring, and assessment. Pre- and post-activity tests were given and evaluated using Paired Sample T-Tests to assess the activity. After participating in the training, the level of participant understanding increased, in accordance with the results of the activity. Participants' knowledge increased significantly through this exercise, as indicated by a significant increase in their average post-test score from 92.86 to 78.57 (p < 0.05). In addition, participants were able to independently practice making simple planting media from used plastic bottles. This activity has positive implications for increasing environmental awareness and community creativity, as well as supporting economic empowerment and sustainable environmental management efforts.

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

Muhammad Dzakwan Rafa; Davina Shafa Fellisa; Meisanti Meisanti

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity is motivated by the increasing volume of household plastic waste that has not been optimally managed, thus potentially polluting the environment. Utilizing inorganic waste, especially used plastic bottles, as a planting medium is a simple solution to reduce pollution while increasing community creativity. This activity aims to increase community knowledge and skills in utilizing used plastic bottles as a useful and economically valuable planting medium container. The Women Farmers Group (KWT) participated in this activity on May 1, 2026 in Gempol Sari Village, Sepatan Timur District, Tangerang Regency, Banten Province. Participatory Action Research (PAR) strategies were used to carry out implementation techniques, which included socialization, training, direct practice, mentoring, and assessment. Pre- and post-activity tests were given and evaluated using Paired Sample T-Tests to assess the activity. After participating in the training, the level of participant understanding increased, in accordance with the results of the activity. Participants' knowledge increased significantly through this exercise, as indicated by a significant increase in their average post-test score from 92.86 to 78.57 (p < 0.05). In addition, participants were able to independently practice making simple planting media from used plastic bottles. This activity has positive implications for increasing environmental awareness and community creativity, as well as supporting economic empowerment and sustainable environmental management efforts.

Elistiana Elistiana; Elsa Mayori

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the legal protection of children's rights to inclusive education and its implications for the institutional governance of Early Childhood Education (ECE) in Indonesia. A normative juridical method with a descriptive-qualitative library-based approach is used to evaluate the coherence between macro-level child protection regulations and operational standards for school management. The data are entirely secondary, sourced from statutory laws, ministerial regulations, and pertinent scientific literature. The findings reveal a fundamental tension: the constitutional rights of children with special needs to access non-discriminatory ECE are robustly guaranteed by the 1945 Constitution, Law No. 35/2014 on Child Protection, and Law No. 8/2016 on Persons with Disabilities, yet a wide gap persists at the implementation level. This discrepancy arises because derivative ECE governance instruments including accreditation frameworks and curriculum standards still frame inclusion readiness as a voluntary component rather than a binding obligation. Consequently, ECE institutions encounter systemic barriers in human resource management, physical accessibility, and curricular flexibility. The study underscores the urgency of transitioning ECE management toward a Human Rights-Based Approach (HRBA) and recommends that the Ministry of Basic and Secondary Education reform accreditation instruments by embedding inclusive indicators as mandatory prerequisites for institutional feasibility, thereby aligning administrative governance with the fulfillment of children's constitutional rights.

Jumadilla Afifah; Fadhilla Yusri

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Interpersonal problems within peer groups often become serious obstacles to the psychological and academic development of college students. This study aims to empirically examine the effectiveness of individual counseling services using cognitive restructuring techniques in reducing withdrawal behavior among college students experiencing peer conflict. The research method employed is a quantitative experiment with a Single-Subject Design approach, specifically utilizing an A-B design. The research subject  was a 6th-semester female college student, initialized as N, who experienced cognitive distortions in the form of feelings of exclusion by her five-member peer group, which triggered acute social withdrawal behavior (isolating herself in her boarding house). Data collection was conducted through a validated withdrawal behavior scale instrument, supported by clinical observations and in-depth interviews during the baseline phase (A) and the intervention phase (B). The results of the visual analysis within-conditions and between-conditions indicated a significant decrease in withdrawal behavior scores after the implementation of 4 intervention sessions. The subject was able to identify negative automatic thoughts (arbitrary inference), replace them with rational mindsets (positive thinking), feel more relieved, and commit to self-improvement. The implications of this study prove that individual counseling with cognitive restructuring techniques can be an effective intervention strategy for campus counselors to overcome cognitive distortions and interpersonal communication barriers in college students.

Amin Mustofa; Siti Rokhmah; Asep Rosadi

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the implementation of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah at TPQ Fattuhul Qulub, Doyo Baru District. The background of this research is based on the importance of Islamic religious education in shaping children’s character and morals from an early age amid the decline in the morality of the younger generation. TPQ, as a non-formal educational institution, has an important role in instilling Islamic values through learning the Qur’an, aqidah, and morals. However, in its implementation, several obstacles are still found, such as the low understanding of students regarding religious values, varying abilities in reading the Qur’an, and the lack of support from family and community environments.This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation at TPQ Fattuhul Qulub, Doyo Baru District. The focus of the research includes the planning, implementation, and evaluation processes of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah.The results of the study indicate that the instillation of Islamic Religious Education values has been carried out through structured stages of planning, implementation, and evaluation. The learning process was conducted using the methods of Iqra’, tahsin, tahfidz, talaqqi, lectures, role modeling, habituation, and exemplary stories. In the Qur’anic aspect, students were guided to read the Qur’an according to tajwid rules and memorize short surahs, while in the Aqidah aspect, students were taught the pillars of faith, the attributes of Allah and His Messenger, and the formation of Islamic morals. The evaluation results showed improvements in Qur’anic reading skills, memorization, understanding of aqidah, and changes in students’ religious behavior, such as becoming more disciplined, polite, and diligent in worship. This success was supported by the exemplary behavior of the teachers and the involvement of parents in the learning process.

Ita Mulyawati Dewi; Agus Rasyid Chandra Wijaya

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the authority of the Regional People's Representative Council (DPRD) of Sukabumi City based on Government Regulation Number 12 of 2018 concerning Guidelines for the Preparation of Standing Orders of Regional People's Representative Councils of Provinces, Regencies, and Cities. The authority of the DPRD is a crucial element in ensuring the effective implementation of regional governance under the principle of check and balances. This research employs a normative juridical legal research method with a descriptive-analytical specification. The approaches used include the statute approach, conceptual approach, and case approach. The analysis is conducted using the Authority Theory of Philipus M. Hadjon, which classifies sources of authority into attribution, delegation, and mandate. The results indicate that the authority of the DPRD of Sukabumi City in exercising its supervisory function originates from constitutional attribution directly conferred by Article 20A paragraph (1) of the 1945 Constitution, reinforced by Law Number 17 of 2014, Law Number 23 of 2014, and operationalized through Government Regulation Number 12 of 2018 Articles 19, 21, and 22. Such authority is imperative in nature, not merely discretionary. Failure to exercise it constitutes a violation of the constitutional mandate, resulting in what Hadjon refers to as a legal oversight vacuum that enables systematic and recurring legal violations.

Muthi’ah Amelia Nuruddin; Rizki Alifiana Saputri; Farah Fadhilah; Sofi Umi Muslimah; Annafi’ Nurul ‘ilmi Azizah

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to describe the role of the principal in implementing teacher performance appraisal and its impact on the quality of learning at TK Islam Al-A’raaf Gentan. The research employed a qualitative approach with a descriptive design, in which data were collected through observation, interviews, and documentation. The subjects of this study were the principal and teachers, focusing on the implementation of teacher performance appraisal and its follow-up processes. The findings indicate that the principal plays a strategic role in planning, implementing, and evaluating teacher performance appraisal through systematic academic supervision, including pre-observation, observation, and post-observation stages. The follow-up actions are carried out in a structured manner, ranging from guidance and warnings to rewards for high-performing teachers. The implementation of teacher performance appraisal has a positive impact on the quality of learning, such as improving teacher professionalism, creating active and engaging learning environments, and enhancing students’ motivation and learning outcomes. Therefore, the effective role of the principal in teacher performance appraisal is a crucial factor in improving educational quality.

Renata Amalia Azizah; Callista Luna Sadi Qova Gunawan; Shelfia Putri Chantika; Axelando Carlos Febiyano; Margaret Rianti Martalina

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.

Aura Devi Hernanda; Nur Qoilun

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the environmental impact of waste generated by the gecko processing home industry based on environmental law regulations in Indonesia. In its processing activities such as lizards and snakes. These activities produce organic waste in the form of animal organs, blood, body fluids, and other waste in the materials that are later utilized as catfish feed. The research method used is qualitative with a normative juridical approach, statutory approach, and literature study. Data were obtained from laws and regulations , scientific journal, and environmental law literature. The results of the study indicate that the disposal of waste into rivers can increase Biological Oxyen Demand and Chemical Oxygen Demand (COD) levels, cause unpleassant odors, and reduce water quality and public health. The utilization of waste as catfish feed can reduce the amount of waste disposed of, however, it still requires hygienic processing to prevent biological risks. From the perspective of environmental law, the direc disposal of the waste into rivers is not in accordance with Law No. 32 of 2009 concerning Environmental Protection and Management and Government Regulation No. 22 of 2021 concerning the Implementation of Environmental Protection and Management. Therefore, better waste management is needed through proper waste treatment, increased awareness among business actors, and goverment supervision so that home industries can operate sustainably and in an environmentally friendly manner

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Revalentina Widya Putri

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Astronomy in Islam (Ilmu Falak) is a branch of science that studies the position of celestial bodies related to the implementation of Islamic worship, especially in determining the qibla direction and prayer times. In this simple study, an analysis was conducted on several mosques, namely Masjid Al-Huda, Masjid Bahrul Ulum, Masjid Besar Al-Muslimun Kepatihan, and Masjid several Besar Al-Falah Ngunut. The analysis was carried out by comparing the qibla azimuth with the direction of the building or prayer rows, as well as evaluating the suitability of prayer times used by the mosques with digital standard times and official prayer schedules. The method used in this study was field observation assisted by digital applications and online prayer schedule sources. The results showed differences in qibla direction deviation and prayer times in each mosque. The largest qibla deviation was found at Masjid Bahrul Ulum, while the smallest deviation was found at Masjid Besar Al-Muslimun Kepatihan. Meanwhile, the prayer time differences ranged from 1 minute to 1 minute 30 seconds. From these results, it can be understood that accuracy in determining the qibla direction and prayer times is very important to support the proper implementation of worship. In addition, the development of digital technology greatly assists the process of falak analysis in modern society.

Hiqmatul Maulidiya; Mohammad Rafi Shidqi; Hanif Achmad Shohiburriyadh; Mualimin Mualimin

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

Job analysis is a key component of human resource management that plays a role in determining the tasks, responsibilities, and competencies required for a particular job. In various organizations, job analysis serves as the foundation for HR planning, recruitment, selection, employee placement, and performance evaluation. However, research on job analysis remains scattered across various studies focused on specific organizational contexts, necessitating a literature synthesis to gain a more comprehensive understanding of research developments in this field. Therefore, this study aims to analyze the development of research on job analysis and identify its role and contributions to human resource management. This study employed a literature review method by searching for scientific articles in the Google Scholar database using the Publish or Perish (PoP) application with the keyword “job analysis.” The initial search yielded 30 scientific articles, which were then screened based on topic relevance, open access, and publication years ranging from 2020-2026, resulting in 16 articles selected for further analysis. The findings indicate that the literature on job analysis can be grouped into three main themes: the role of job analysis in human resource management, its contribution to improving employee performance and productivity, and its implementation in employee placement and organizational governance. Overall, job analysis has proven to be a strategic tool for enhancing the effectiveness of human resource management. Further research is recommended to examine the implementation of job analysis in greater depth across various organizational contexts to enrich the development of human resource management theory and practice.

R. E. Ardenia Pramita; Elindra Yetti; Dinny Devi Triana

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Background: Digital transformation in arts education has introduced new paradigms in pedagogical tools, yet the specific role of artificial intelligence in fostering creativity within dance education remains under-explored. Objective: This study aims to analyze the contribution of AI Motion technology to enhancing the creative thinking skills of junior high school students in dance learning. Method: A systematic literature review was conducted following the PRISMA 2020 guidelines. A total of 30 peer-reviewed articles published between 2023 and 2025 were selected from databases including Scopus, ScienceDirect, ERIC, Google Scholar, and Garuda. Data were analyzed using the qualitative descriptive framework of Miles and Huberman. Results: The findings demonstrate that AI Motion technology significantly improves movement accuracy by up to 41% and fosters four key dimensions of creativity: fluency, flexibility, originality, and elaboration. The technology provides real-time feedback and visualization, enabling students to transition from passive imitation to autonomous movement exploration. Conclusion: The integration of AI Motion is strategically aligned with the Indonesian Merdeka Curriculum, which emphasizes differentiated learning and 21st-century skills. However, successful implementation is contingent upon overcoming challenges related to teacher digital competency and infrastructure accessibility. This study provides a conceptual framework for modernizing arts pedagogy through AI-assisted creative exploration.

Arny Juliyanti; Husni Awali

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

Iwan Setyawan; Nita Octavia Kawi; Jelita Jelita

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the factors causing children to become involved in narcotics abuse, the judges’ considerations in delivering verdicts, and the conformity of such decisions with applicable legal provisions. This research employs a normative juridical method with a descriptive-analytical approach, based on literature review and analysis of Decision Number 3/Pid.Sus-Anak/2021/PN Bnt. The results indicate that children’s involvement in narcotics-related crimes is influenced by multidimensional factors, namely economic, environmental, and legal factors. Economic factors include family financial pressure; environmental factors involve peer influence and lack of parental supervision; while legal factors relate to limited understanding of legal consequences. Judges’ considerations in rendering decisions are not only based on juridical aspects but also take into account the social and psychological conditions of the child. However, the imposition of imprisonment is considered not fully aligned with the principles of restorative justice and child protection. Therefore, it is necessary to optimize the implementation of diversion and non-penal approaches in the juvenile justice system.  

Kadek Purbhawadi; I Nengah Suastika; Dewa Gede Herman Yudiawan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Imelda Suma; Asna Aneta; Yacob Noho Nani

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.