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This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.  

The study presents a comprehensive framework for optimizing customer retention budget by integrating clustering, classification, and mathematical optimization techniques. The study begins with the IBM Telco dataset, which is prepared through data cleansing, encoding, and scaling.  In the preliminary phase, customer segmentation is performed using K-Means clustering, with k = 3 and k = 4 identified as optimal based on the elbow method and Silhouette score. The configurations produced three (Premium, Standard, Low) and four (Premium, Standard Plus, Standard, Low) customer segments based on purchase preferences, which served as input features for churn prediction. In the second phase, the dataset was divided into training and test sets in an 80:20 ratio, followed by data balancing using the Synthetic Minority Over-sampling Technique (SMOTE) and Edited Nearest Neighbors (ENN). Multiple classification algorithms were evaluated, including Naive Bayes (NB), Random Forest (RF), Categorical Boosting (CatBoost), Light Gradient Boosting Machine (LightGBM), Extreme Gradient Boosting (XGBoost), Gradient Boosting (GB), Support Vector Machine (SVM), Logistic Regression (LR), K-Nearest Neighbors (KNN), and Multi-Layer Perceptron (MLP) using F1-score as the performance metric. CatBoost and LightGBM, with k values of 3 and 4, respectively, were the highest-performing classification models, with only minimal differences in performance.    Ultimately, customer segmentation established customer prioritization, whereas churn prediction assessed customer churn likelihood. Four distinct configurations were assessed utilizing mixed-integer linear programming (MILP) to optimise retention budget allocation within uniform budget constraints, discount amounts, and churn thresholds. In both the k=3 and k=4 scenarios, CatBoost surpassed LightGBM, with CatBoost at K=3 effectively discounting 66% of at-risk consumers across all three segments, hence improving the intervention's efficacy and budget allocation, making it the ideal choice for maximizing customer retention. The results demonstrate the importance of segmentation in enhancing retention budgeting and budget optimization, particularly concerning parameter sensitivity.

This study focuses on developing a web-based Research and Community Service Information System (SIPPMAS) for Politeknik Takumi Bekasi, utilizing the Waterfall methodology. The aim is to create an integrated platform that streamlines the management of research and community service activities, from proposal submission and budget allocation to project execution and final reporting. The Waterfall method was chosen for its structured, sequential approach, ensuring a systematic development process through distinct phases: requirements analysis, design, implementation, testing, and maintenance. This approach is expected to enhance data accuracy, improve operational efficiency, and provide real-time project monitoring, ultimately facilitating better collaboration among stakeholders and increasing the overall impact of research and community service initiatives at Politeknik Takumi Bekasi. The system is designed to address current manual administrative challenges, offering a centralized and accessible solution for all users.

The study stems from the significance of social aid as a tool for empowering low-income households. The Non-Cash Food Assistance (BPNT) program is designed not only to fullfill basic needs but also to support long-term improvements in family financial well-being. The study aims t explore how financial well-being and family finance are interpreted by both beneficiaries and government actors in Malang City. Employing a qualitative method with single-case study design,data were collected through in-depth interviews, direct observation, and document analysis. Finding reveal that financial well-being is perceived as a state of economic stability, demonstrated by the ability to meet essential needs, manage debt, and plan finances effectively. Meanwhile, family finance is expressed through disciplined budgeting, saving habits, and the implementation of financial literacy within the houshold. The study underscores that the success of social assistance program such as BPNT is largely dependent on beneficiaries’ financial management skills rathet than the nominal value of the aid.

Digitalization has become the driving force behind transformation in the logistics sector, particularly at seaports, which serve as key nodes in the global supply chain. Indonesian ports face persistent challenges such as high logistics costs and long vessel turnaround times. By implementing digital technologies such as the Port Community System (PCS), Artificial Intelligence (AI), and Blockchain, ports can enhance operational efficiency, accelerate service processes, and improve transparency and accountability. Digital systems also enable real-time integration among stakeholders, contributing to faster cargo flow and reduced national logistics costs. However, the implementation of digitalization is not without significant barriers, including limited information and communication technology (ICT) infrastructure, low digital competencies among the workforce, and high initial investment costs. Furthermore, ports face organizational cultural resistance to change and cybersecurity risks that threaten operational continuity. Smaller ports in developing countries often struggle to adopt these technologies independently due to budget constraints. To overcome these challenges, synergy between the government, port operators, and technology providers is essential. Programs such as the National Logistic Ecosystem (NLE) represent a strategic step to accelerate sustainable digital adoption. With a holistic approach encompassing technology, human resources, and business processes, digitalization can become a key catalyst in enhancing the competitiveness of Indonesian ports on a global scale.

This study aims to analyze the role of the village government in empowering corn farmers in Popayato Village, Pohuwato Regency. The village government, as the institution closest to the community, has a strategic responsibility in facilitating the development of local potential, particularly the corn farming sector, a leading regional commodity. This study used a qualitative approach with data collection techniques through interviews, observation, and documentation. The results indicate that the village government plays an active role as a facilitator, initiator, motivator, and mediator in various empowerment programs, such as agricultural extension, production input assistance, and strengthening farmer group institutions. However, obstacles remain, such as budget constraints, lack of cross-sector synergy, and minimal regeneration of young farmers. Therefore, ongoing commitment and inter-institutional cooperation are needed to realize sustainable farmer empowerment.  

The digitalization of Micro, Small, and Medium Enterprises (MSMEs) has become a crucial strategy for enhancing competitiveness in the digital economy era. This study examines the utilization of digital technology by MSMEs in Bandung City, as well as the challenges and opportunities faced during the digital transformation process. Employing a literature review approach and the Systematic Literature Review (SLR) method, this research identifies the impact of the digital economy on MSMEs, including the use of cloud computing for data storage and analytics to understand consumer behavior. Despite challenges such as digital literacy gaps and budget constraints, support from the government through initiatives like the UMKM Go Digital Movement and Bandung Smart City has accelerated digitalization efforts. These programs provide significant training and assistance, with over 5,000 MSMEs receiving digital training and reporting an average revenue increase of 30%. The study concludes that collaboration among government, academia, and the private sector is essential to ensure the sustainability of MSME digital transformation. Policy recommendations are also suggested to support MSMEs in adopting digital technology more effectively

Efficient drug inventory management is a critical factor in ensuring medicine availability and optimizing procurement budgets in healthcare facilities. This study aims to analyze drug inventory at Tritya Eye Clinic Surabaya using the ABC (Always, Better, Control), VEN (Vital, Essential, Non-Essential), and EOQ (Economic Order Quantity) methods to improve procurement budget efficiency. A quantitative descriptive approach with a case study method was employed. Data were collected from drug usage records, stock opname reports, and procurement documents from in 2024. The findings reveal that the combined ABC-VEN method effectively identifies priority drug groups based on consumption value and clinical importance, while the EOQ method determines optimal ordering quantities to minimize total inventory costs. The integrated application of these methods successfully reduces overstock and stockout incidents and enhances procurement budget efficiency. This study recommends inventory management based on historical usage data and strategic classification to achieve more accurate and cost-effective drug procurement planning.

Amidst the challenges of digital literacy and information reach, this research examines the strategy of the Communication and Informatics Office (Diskominfo) of Ciamis Regency in enhancing public information services through the Helo Ciamis application in 2024. The primary underlying issue is the lack of socialization and digital literacy concerning the application's use. The study's objective is to describe Diskominfo Ciamis's strategy for improving public information services via the Helo Ciamis application. This research adopts a descriptive qualitative method, with data collected through literature review, structured interviews, and observation. The findings indicate that the implementation of Diskominfo Ciamis's strategy to enhance public information services through Helo Ciamis has not yet been optimal. Key obstacles include limited resources, insufficiently solid coordination, varying challenges in community digital literacy, evolving cyber threats, and the absence of structured user feedback mechanisms. To address these, Diskominfo has undertaken efforts such as budget adjustments, human resource capacity building, strengthening cross-sectoral coordination, implementing strict Standard Operating Procedures (SOPs), and developing direct feedback features within the application. The implications of this research highlight the importance of a comprehensive strategy that addresses socialization, capacity building, and feedback mechanisms for the optimization of digital public information services.

This paper examines the influence of financial education on personal financial management practices of Generation Z. A quantitative method with a survey approach was used, involving 30 Generation Z respondents (aged 17-25 years) through questionnaires and simple linear regression analysis. The results of the study indicate a significant influence of financial education on wise financial management practices. Generation Z with adequate financial education tends to be more able to budget, save, invest, and avoid impulsive debt. Conversely, the lack of financial education makes them vulnerable to unwise financial decisions. This paper highlights the importance of integrating financial education into the curriculum and self-development programs to improve literacy and healthy financial practices among Generation Z. This study also discusses the challenges faced by Generation Z in managing finances in the digital era, such as a consumptive lifestyle influenced by social media and e-commerce.

Financial management in the public sector, especially at the village level, often faces various challenges. These challenges include limited resources, complexity of administrative procedures, and the need for high transparency and accountability. In this context, the analysis of planning, control, and evaluation of financial management becomes very relevant. This study aims to find out (1) The Influence of Planning on the Routine Expenditure Budget (2) The Effect of Control on the Routine Budget. (3) The Effect of Financial Management Evaluation on Routine Expenditure Budget at Kalisegoro Village Office, Gunungpati District, Semarang City. This research was conducted using quantitative analysis methods. The data is in the form of a list of budget uses of the Kalisegoro Village Office. Data collection through documentation related to the problem being researched at the Kalisegoro Village Office, Gunungpati District, Semarang City. The analysis tool used was multiple linear regression. The results of the study show that Planning and Control has a significant influence on the Routine Expenditure Budget while the Financial Management Evaluation has no effect on the Routine Budget. For further research, it is recommended to use other variables that affect the Routine Expenditure Budget that is not yet present in this study, extend the observation time, and increase the number of samples.

Slum areas in Pekanbaru City are being addressed by the local government, including the Meranti Pandak Sub-district. This study aims to assess the effectiveness of the Meranti Pandak Sub-district government in maintaining environmental cleanliness in slum areas and to identify the inhibiting factors affecting its effectiveness (Case Study: Slum Area in Meranti Pandak Sub-district, Pekanbaru City). Environmental issues in this area are of major concern due to their impact on public health and quality of life. The study applies Duncan’s theory (as cited in Nurmalasari & Supriyadi, 2021), which highlights three indicators: goal achievement, integration, and adaptation. Data collection methods include observation, interviews, and documentation. The findings reveal that the sub-district government's efforts have not been fully effective. This is evident from poorly targeted programs, unequal service distribution among residents, low community participation, and weak monitoring and evaluation by the local authorities. Additional obstacles include unresolved waste management issues, limited budget, and non-permanent building structures. To improve effectiveness, the study recommends more focused program planning, sustainable community empowerment, and enhanced cross-sectoral coordination.

This study analyzes the qualitative relationship between government fiscal expenditures and poverty reduction in East Java, Indonesia. Despite contributing significantly to national poverty reduction, East Java still has the largest number of poor residents among provinces in Java. The research focuses on four key variables: education expenditure, health expenditure, village funds (Dana Desa), and non-cash food assistance (BPNT). Using a qualitative descriptive approach, the study synthesizes secondary data from 2019 to 2024, including statistical reports from BPS and budget data from the Ministry of Finance, as well as previous empirical studies. Findings reveal that government health expenditure and village funds tend to have a stronger and more consistent impact on reducing poverty, particularly in rural areas. Education spending shows mixed results, often influenced by local capacity and governance. Meanwhile, BPNT contributes to short-term consumption but lacks sustainable poverty alleviation effects due to limited value and targeting issues. The results support the capability approach, highlighting the importance of access to basic services for long-term well-being, and reinforce the social democratic view that structural intervention is necessary to address inequality. This study concludes that poverty reduction efforts must go beyond funding amounts and focus on contextual relevance, implementation quality, and spatial equity. A place-based approach supported by strong local governance is essential for effective poverty alleviation in diverse regions like East Java.

Poverty remains a major problem in Tanjungpinang, Riau Islands Province. The government continues to attempt to address it by providing various forms of subsidies such as BPNT, BLT, and PKH. This study aims to assess the implementation of the subsidy program and identify the problems that arise. Using a qualitative method through desk research, this study found that subsidies have a positive impact on consumption and provide temporary economic support. However, their effectiveness is hindered by inaccurate recipient data, poor coordination between agencies, budget constraints, and low digital capabilities. In addition, the sectoral approach creates overlaps between programs. Therefore, digital data integration, improved monitoring, and community empowerment are needed to strengthen long-term impact. This study recommends improvements to subsidy policies to support sustainable poverty alleviation efforts in Tanjungpinang.  

The policy of mandatory relocation in post-disaster areas, particularly in Cianjur's red zones, plays a crucial role in mitigating risks associated with earthquakes and other natural disasters. This study analyzes the implementation of this policy from the perspective of local government tasks and functions, focusing on the coordination of various stakeholders, legal frameworks, and community involvement. The research uses a qualitative approach, combining legal-normative and sociological perspectives to explore the challenges and conflicts faced during the relocation process. Findings indicate that while the policy has been crucial in safeguarding public safety, its implementation has faced significant challenges such as budget constraints, community resistance, and logistical issues. The study highlights the importance of improving collaboration among local authorities, security agencies, and affected communities. The findings also suggest the need for a more transparent and inclusive approach to policy implementation, ensuring the protection of displaced populations' rights.

Budgeting plays a crucial role in organizational planning and control processes. This study aims to examine the strategic function of budgeting in managerial decision-making. Using a qualitative descriptive approach and literature review methodology, the study reveals that budgeting acts as a guide for resource allocation, performance evaluation, and uncertainty reduction in decision-making. Moreover, budgeting enhances interdepartmental coordination and managerial accountability. The findings confirm that budgeting is not merely an administrative procedure but a strategic instrument that supports the achievement of organizational goals.

Inclusive village development is a strategic priority in realizing the Sustainable Development Goals (SDGs), with Village-Owned Enterprises ( BUMDes ) as the driving force of the local economy. However, the participation of vulnerable groups—such as people with disabilities , the elderly, women, and the poor—is still limited in BUMDes services . This study aims to evaluate the quality of BUMDes services in Daha Utara District through the SERVQUAL (Service Quality) approach which includes five dimensions: tangibles , reliability , responsiveness , assurance , and empathy . The research method used is descriptive qualitative with a phenomenological approach . Data were collected through semi-structured interviews with three categories of participants: BUMDes managers , vulnerable groups, and community leaders. The results of the study indicate that physical facilities ( tangibles ) are not inclusive, service reliability is disrupted by limited human resources, and the assurance dimension has not been supported by ongoing training. Meanwhile, the responsiveness and empathy dimensions are relatively good interpersonally , but are not yet structured institutionally. The main obstacles identified are the lack of budget, lack of training, and the absence of a formal complaint mechanism. On the other hand, moral support from village managers and figures is a supporting factor for service transformation. This study concludes that improving the quality of inclusive services requires a transformative and participatory approach , including adaptive digitalization and active involvement of vulnerable groups in planning. These findings are expected to be the basis for making fairer and more responsive village development policies.

Financing in the health sector plays an important role in ensuring the sustainability of hospital operations and the provision of quality health services. Structured and efficient financing planning contributes greatly to improving the health of the community. However, in practice, it is not uncommon to find problems due to weak financial planning, such as budget limitations that have an impact on the low quality of health services and waste due to inappropriate spending. To overcome these problems, strategic steps are needed, including through increasing funding, more accountable management and allocation of funds, and controlling service costs. Thus, the issue of health financing has a significant influence on the quality of public health and is an important part of the development of the national health system.

The mentoring activity for preparing regional development planning documents at Bapperida Bangkalan Regency is part of a community service program aimed at improving the effectiveness of public administration. During the program, students were directly involved in collecting and processing data, analyzing program performance indicators, and assisting in drafting and evaluating planning documents such as the RKPD, RPJMD, and RPD. This activity also supported the budgeting process, program consistency assessment, and public service performance measurement through the Community Satisfaction Survey (SKM). The results of the mentoring program show that collaboration between academia and local government can improve work efficiency, the quality of planning documents, and the capacity of civil servants in developing data-driven policies. This activity not only benefited the institution but also served as a real-world learning experience for students in understanding public administration practices at the regional level.

Audit quality is defined as the likelihood or probability that an auditor will detect and report any violations or misstatements in a client’s financial statements. This study aims to empirically examine the effect of time budget pressure and auditor rotation on audit quality, with firm size as a moderating variable. The research was conducted on non-bank financial companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study sample consisted of 50 companies selected using purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The results reveal that time budget pressure and auditor rotation do not have a significant effect on audit quality. Furthermore, firm size does not moderate the relationship between time budget pressure and audit quality, but it does moderate the relationship between auditor rotation and audit quality. These findings underscore the importance of effective time management and auditor rotation policies in maintaining audit quality, particularly for large-scale companies. This study may serve as a useful reference for various stakeholders in understanding the significance of managing time pressure and appropriately implementing auditor rotation to preserve and enhance audit quality.