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Effective financial management is a crucial aspect in ensuring the sustainability and growth of an organization, including in the context of social and profit organizations (SOPI). The Revenue and Expenditure Budget Plan (RAPB) is the main instrument in financial management, which not only functions as a guideline for allocating resources, but also as a strategic tool in achieving organizational goals. This study uses a library research method to explore how systematic budget planning can improve financial efficiency and ensure transparent and accountable use of funds. This study highlights the importance of preparing formal documents such as annual work plans, budget work plans, and RAPB in ensuring that organizations can manage resources in a more structured and measurable manner. By applying analysis to various literature sources, this study identifies steps in preparing an effective RAPB, including revenue estimation, expenditure allocation, and budget evaluation and control mechanisms. The results of the study show that a well-prepared RAPB can help organizations set priorities, measure performance, and avoid waste of resources. In addition, RAPB also acts as an internal communication tool that clarifies the direction and goals of the organization to all stakeholders. With a strict evaluation system, organizations can ensure that the budget used has an optimal impact on achieving the vision and mission that have been set.

This study aims to comprehensively examine the influence of the Problem-Based Learning (PBL) model integrated with the Internet of Things (IoT) on enhancing students’ problem-solving abilities in physics education. The integration of IoT into PBL is seen as a progressive approach to address the growing demand for innovative instructional strategies that promote higher-order thinking skills. A quantitative approach was adopted, utilizing a quasi-experimental design with a pretest-posttest nonequivalent control group format to assess the effectiveness of the intervention. The participants were 25 undergraduate physics students from the University of West Sulawesi, selected through saturated sampling due to the limited population size. To evaluate students’ problem-solving skills, data were collected using structured written tests designed around five key indicators: understanding the problem, describing the problem, planning the solution, executing the solution, and evaluating the results. Prior to hypothesis testing, normality of the data was assessed using the Kolmogorov-Smirnov test, followed by paired sample t-tests with IBM SPSS Statistics 23 to determine the significance of differences in pretest and posttest scores. The findings revealed a statistically significant improvement in students’ problem-solving skills following the implementation of the IoT-based PBL model, with results showing significance at the 5% level and gain scores classified as effective. These outcomes demonstrate the potential of the PBL-IoT integration to foster critical thinking and improve educational quality. Therefore, the implementation of this instructional model is recommended for physics educators seeking to enhance student engagement, problem-solving proficiency, and learning outcomes through the integration of emerging technologies.

The school's fifth-grade kids receive jumputan batik instruction with the goal of enhancing both their creative abilities and extracurricular accomplishments. One batik-making technique that makes use of the tie-dye procedure is jumputan batik. Jumputan batik is made by tying thread in specific areas of the material and then dipping it in dye to create a unique design. In order to ensure that activities may be carried out efficiently and have the greatest possible influence on students' development, the process of carrying out this community service is structured from planning to evaluation. As a result, kids are able to freely and creatively express themselves through art-related activities. Students can make their own designs and patterns when making jumputan batik, which promotes original and creative thinking. The ability to create original designs is made possible by the jumputan batik process, which incorporates tie-dye elements. Pupils can use their imagination to create motifs, patterns, and color combinations that represent their own personalities and concepts. Students' critical and creative thinking abilities are greatly enhanced by this creative process. According to the findings, students now possess much greater creativity, self-confidence, discipline, and teamwork. In addition to teaching pupils traditional batik techniques, this instruction aids in the development of social and character traits that will benefit them greatly throughout their life. It is anticipated that by exposing more students to Indonesian art and culture, this instruction would be expanded and perpetuated. It is anticipated that by exposing more students to Indonesian art and culture, this instruction would be expanded and perpetuated.

This study aims to analyze credit management strategies in reducing non-performing loans (NPL) at PT. BPR Ambulu Dhanaartha in Jember Regency. This study uses a descriptive method with a qualitative approach. Data collection was carried out through direct interviews with the bank, observation, and documentation studies from various relevant sources. The results of the study indicate that PT. BPR Ambulu Dhanaartha implements credit management strategies through the stages of planning, organizing, implementing, and monitoring. The factors causing non-performing loans come from internal aspects, such as credit analysis errors, as well as external factors, such as economic conditions and disasters. The handling strategies implemented include restructuring, rescheduling, and confiscation of collateral. By implementing strict credit analysis, structured credit policies, periodic supervision, and effective collection strategies, PT. BPR Ambulu Dhanaartha is able to minimize the risk of non-performing loans and maintain its operational stability.  

Assistance in preparing the Budget Plan (RAB) through the Community Service Program (KKN) aims to help the Lubangbuaya Village community understand and apply budget management concepts for the construction of a two-story house. This activity consists of several stages, including socialization, training, and direct simulation, to provide comprehensive knowledge on systematic and transparent RAB preparation techniques. The results indicate that the community is better equipped to prepare RAB, understand the key components of budget calculation, and recognize the importance of RAB in ensuring project efficiency and accountability. It is expected that the acquired skills can be applied to various village development projects, leading to more effective and structured financial management.supports more sustainable village development.

Over the past 20 years, as globalization has fully embraced industry, the study that evaluates the impact of strategic planning on manufacturing companies' performance has garnered a lot of interest from academic researchers and business practitioners. the spotlight. However, there aren't many empirical research looking into the connection between corporate performance and strategic management in Nigeria. Therefore, this study's primary goal was to present more proof of how strategic management (SM) affects Nigeria's manufacturing sectors' performance. Five sizable listed manufacturing companies in the city of Lagos were chosen. 50 respondents from the chosen firms were purposefully chosen to complete a structured questionnaire, which provided the study with primary data. In order to achieve the stated particular objectives of the study, the obtained data were analyzed using descriptive analysis, correlation analysis, and Analysis of Variance (ANOVA). The outcome demonstrated that strategic management significantly impacted the operational performance and profitability of the certain manufacturing companies. Additionally, there was a strong correlation between the firms' level of rivalry and strategic management. According to the study's findings, strategic management is essential for improving business performance in Nigeria's manufacturing sectors.

This Community Service Program (PkM) was motivated by the low quality of administrative order in the bookkeeping and document management system of Dasawisma Anggur Merah 3 RT 08, Bukit Timah Village, characterized by unsystematic data recording, weak documentation practices, and limited understanding of accountable and organized administration. The objective of this program was to strengthen the capacity of Dasawisma in implementing orderly administration through the development of structured, transparent, and sustainable bookkeeping and documentation systems. The method applied was a participatory community organizing approach, implemented through socialization, technical assistance, simple bookkeeping training, hands-on documentation practices, and participatory evaluation. The results indicate a significant improvement in the understanding of Dasawisma members regarding the importance of administrative order, behavioral changes in record-keeping and document management, the establishment of a more structured bookkeeping system, and the emergence of collective awareness of administration as a foundation for program planning and decision-making. In addition, local leaders (local leaders) emerged as driving forces in strengthening administrative management and institutional capacity. This program contributes to the creation of more professional, accountable, and sustainable governance of Dasawisma organizations in community-based empowerment initiatives.

The rapid penetration of mobile devices among students has created significant opportunities to optimize mobile-assisted language learning (MALL) for enhancing language acquisition in digital environments. Despite its potential, the implementation of MALL often remains suboptimal due to technical limitations, lack of pedagogical planning, and insufficient integration of interactive features, which limits its effectiveness in supporting structured learning. This study aims to examine how MALL applications influence student engagement, self-regulation, and language learning outcomes, while addressing the gap between technological affordances and instructional practices. Employing a mixed-methods design, the research integrates quantitative surveys, learning analytics, and qualitative interviews with higher education students who regularly use mobile applications for language learning. The methodology includes pre- and post-surveys to measure changes in engagement and self-regulation, log data to track usage patterns, and interviews to capture students’ perceptions and experiences. The findings reveal that MALL significantly enhances engagement through increased active participation, higher attendance, longer study duration, and more frequent interaction with materials. At the same time, MALL improves self-regulation by strengthening skills in time management, goal setting, monitoring progress, and maintaining persistence, leading to greater learner autonomy. Moreover, students with stronger self-regulation capacities were found to utilize MALL features more effectively, resulting in measurable improvements in vocabulary, grammar, and communicative competence. The study concludes that MALL’s effectiveness lies not only in delivering learning content but also in fostering engagement and supporting self-regulated learning. These results highlight the need for pedagogical designs that integrate technological interactivity with scaffolding strategies to maximize the potential of MALL as a learner-centered and sustainable approach to language learning in the digital era.  

This Community Service Program (PkM) was motivated by the suboptimal organizational governance and tourism service management at Bahtera Beach. The main issues included limited managerial capacity among local tourism managers, the absence of clear service standards, and weak coordination among local tourism stakeholders. This program aimed to strengthen institutional capacity, improve the quality of visitor services, and promote more participatory and sustainable destination governance. The program applied a participatory approach consisting of problem identification, joint planning, training on tourism service management, development of basic service standards, and field mentoring. The beneficiaries were local tourism management groups and community members directly involved in tourism services at Bahtera Beach. The results indicate improved understanding among managers regarding structured organizational governance and service management. Clearer task distribution, the implementation of basic service standards for visitors, and increased awareness of cleanliness and visitor comfort were observed as tangible improvements. In addition, the emergence of local leaders who actively coordinate service activities and support program sustainability became an important outcome. Overall, this program contributed to strengthening institutional capacity and enhancing the quality of the tourism experience at Bahtera Beach.

In facing the changes that occur, companies have difficulty following new regulations because of differences with previous regulations. Companies must be able to optimize functions in all parts of the company organization in order to maintain long-term competitiveness and achieve sustainable success. These rules are formed in standard operational procedures which contain operational procedures to ensure consistency, efficiency, minimize errors and safety in every work activity in the company so that it can run effectively and efficiently. This research aims to know the procedures for creating a Work Procedure System at PT Kilang Pertamina International Refinery Unit V Balikpapan and to find out the supporting and inhibiting factors in the procedure for creating a Work Procedure System. This research uses a descriptive qualitative approach. The technique used in this research involved conducting interviews, observation and documentation supported by 2 informants. Based on the results of this research, the procedure for creating a Work System at PT Kilang Pertamina International Refinery Unit V Balikpapan consist of eight structured stages, starting from preparation to the implementation below 1%. The suggestions provided to maximize performance emphasize the importance of effective communication and management commitment to overcoming obstacles in the creation of the Work System at PT Kilang Pertamina International Refinery Unit V Balikpapan.

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.

Effective financial management is a major challenge for micro, small and medium enterprises (MSMEs) in Cikarang, especially in the culinary sector such as Ayam Geprek Bungsu. The main problems faced by business owners are economic limitations and uncertain fluctuations in raw material prices, which have an impact on the stability of cash flow and business profits. This condition results in suboptimal financial management, because often business owners are unable to separate personal and business finances, as well as difficulties in long-term budget planning. This activity aims to analyze the financial management of Ayam Geprek Bungsu and identify strategic steps that can be taken to improve financial efficiency. The research method used is a case study through interviews and analysis of simple financial statements. The results of the analysis show that the lack of regular financial records and the absence of a structured financial management system are the main causes of financial inefficiency. In addition, dependence on a single supplier for raw materials led to vulnerability to price increases. As a solution, this report recommends the implementation of a simple yet regular financial recording system, financial management training for business owners, and diversification of raw material suppliers to minimize the impact of price fluctuations. With these measures, Ayam Geprek Bungsu is expected to improve financial stability, optimize cash flow management, and ultimately strengthen business sustainability amid dynamic economic challenges. The growth and role of MSMEs can still be improved not only because of their resilience in the face of various economic shocks, but also their ability to provide employment, and overcome poverty.

The Shipyard Company is a company that operates in the shipping sector, including ship production, overhaul and ship maintenance. In this case, the Shipbuilding Company has an important role in providing quality and timeliness in every project that has been accepted. Quality and timeliness are closely related to the planned production schedule, with efficient and effective scheduling it will have an impact on the quality results and production progress carried out, and cut excess production costs. Based on these needs, an analysis was carried out using the Precedence Diagram Method (PDM) on the Install Machinery Engine Deck 1 sub-job on the Warship project. The data needed in this research is the work breakdown structure (WBS). Based on the analysis that has been carried out, it was found that the most efficient path was found by eliminating dummy factors, so that work can be carried out simultaneously without waiting for previous work. In this case, it was found that the processing time for the Install Machinery Engine Deck 1 work on the Warship project was 471 days, compared to 657 days previously. Thus, the conclusion of this research is that the PDM method schedule has more efficient results than previous planning.

South Tangerang City is one of the areas prone to flooding, with various influencing factors, such as a lack of communication between local government organizations and weak spatial planning supervision. Uncontrolled development by several large developers has constricted river flows, while suboptimal drainage and water absorption systems have exacerbated the situation. In flood mitigation efforts, coordination between the Regional Disaster Management Agency, the Public Works Agency and the Environment Agency is necessary to ensure anticipatory efforts and sustainable solutions. Existing Regional Regulations and Governor Regulations, including regional spatial plans and technical guidelines for flood control, are an important foundation for flood management in the region. The purpose of this research is to find out and analyze how the implementation of flood disaster mitigation policies in Regional Regulation Number 2 of 2012 concerning Disaster Management. This research uses the theory of George C. Edward III. with 4 indicators, namely communication, resources, disposition, and bureaucratic structure. The results showed that the unity of action in handling floods still faced obstacles, where the Environmental Agency had not fully carried out its responsibilities in maintaining waste in drainage channels and rivers.

The maritime industry operates in a complex, rapidly evolving global environment where decision-making accuracy is critical for operational efficiency, sustainability, and risk mitigation. Traditionally, maritime leadership has relied heavily on experience-based decision-making, often leading to cognitive biases and strategic inefficiencies. This study examines the role of scientific paradigms in managerial decision-making, emphasizing how structured epistemological reasoning enhances strategic accuracy and reduces decision-making errors. This research provides original value by addressing the limited integration of structured decision-making models in maritime leadership, which has been largely overlooked in previous studies. While scientific reasoning has transformed decision-making in industries such as finance and healthcare, its application in maritime management remains underdeveloped. The study explores the following research questions: To what extent do scientific paradigms influence managerial decision-making in maritime leadership? How can structured reasoning reduce bias and improve decision accuracy? Using a qualitative approach, semi-structured interviews were conducted with maritime experts, lecturers, and postgraduate students, followed by thematic analysis and comparative evaluation. Results indicate that structured decision frameworks significantly improve managerial effectiveness, yet barriers such as industry conservatism and limited competency development hinder widespread adoption. The study concludes that integrating scientific reasoning into maritime leadership training programs can enhance decision accuracy, promote evidence-based management, and ensure sustainable strategic planning.

Dams are structures designed transversally across rivers and play a role in increasing water elevation. This study discusses whether the construction of dams in Krimun Village , Indramayu has met the feasibility. The results of surveys and interviews with local communities were collected as primary data, while information from various sources such as literature , government documents, and climatology data are secondary data. The researcher chose a research method through literature studies, as well as data analysis. The finalization of this study showed that the CPM method adapted as the construction method for the Kali Tuan Dam obtained a time difference of 29 days. The calculation starts from the initial planning time with the CPM time. Initially, the estimated duration of this project was 120, but it turned out to be shortened to only 91 days. On the other hand, this accelerated duration has an impact on the project calculation costs which have increased from IDR 1,476,703,244.59 to IDR 1,523,841,512.45.

The community service project titled "Strengthening the Role of Mothers in Shaping the Golden Generation: Empowerment Program at DPC IWAPI Depok" aims to empower mothers through entrepreneurship training, business management, and leadership, in order to enhance their capacity to manage businesses and play an active role in community economic development. This program involves 50 mothers who are members of DPC IWAPI Depok, who actively participated in the planning and implementation processes. The results of the program indicate an improvement in entrepreneurship and leadership skills among the mothers, as well as the emergence of local leaders capable of organizing community economic activities. Additionally, significant social changes occurred, including the formation of women-based business groups that support each other in developing their businesses. This empowerment has led to the creation of new social structures and behavioral changes that support women's empowerment at large. These findings align with theories of empowerment, social change, and transformational leadership, which emphasize the importance of individual roles in influencing social change.

Bankruptcy is one of the main threats to business sustainability, especially for micro, small, and medium enterprises (MSMEs). This article explores the importance of financial planning, accurate record-keeping, and cash flow management strategies to mitigate bankruptcy risks, focusing on a case study of Rumah Makan Fajar Jeumpa. The findings reveal that irregular transaction recording, ineffective cash flow management, and the absence of structured financial strategies are key factors contributing to financial vulnerability. By implementing simple financial record-keeping systems, creating budget projections, and diversifying income sources, MSMEs can enhance operational stability and reduce financial risks. These findings emphasize that comprehensive financial planning, supported by adequate financial literacy, is crucial in ensuring business sustainability and fostering MSME growth.

Planning effective English reading lessons is a complex task for teachers because of challenges such as variations in student ability levels, limited resources, and time constraints. This research aims to identify the main challenges teachers face in planning reading lessons, including improving students' reading comprehension, adjusting the level of support to students' abilities, and implementing reading strategies.  The research method used is qualitative, with data collection through semi-structured interviews with teachers from various levels of education. Data were analyzed using thematic analysis to identify main patterns and themes.  The research results show that teachers face challenges in managing the diversity of students' reading abilities, selecting reading materials that are interesting and culturally relevant, and integrating technology into learning. Additionally, appropriate assessments for English Language Learners (ELL) students and the need to provide emotional support to students are also challenges. Limited professional training and resources contribute to this situation.  This research also concludes that successful learning to read English requires a multifaceted approach that includes learning adjustments, teacher training, collaboration, and access to a variety of reading materials. By providing adequate support for teachers, these obstacles can be overcome, so that reading learning becomes more effective and inclusive.

This study aims to describe and analyze comprehensively and in detail about: Implementation of Inclusive Education at the High School/Vocational School (State) Level in Jombang Regency and factors that affect the Implementation of Inclusive Education at the High School/Vocational School (State) Level in Jombang Regency. This research is a qualitative research, with data collection techniques using interviews, observations, and documentation. Data analysis techniques Interactive data analysis. The results of the study show that the Implementation of Inclusive Education at the High School/Vocational School (State) Level in Jombang Regency is carried out in several stages, namely inclusive education planning, inclusive education organization, inclusive education management, and inclusion education evaluation. Factors Affecting the Implementation of Inclusive Education at the High School/Vocational (State) level in Jombang Regency include: The first factor is the Communication Aspect which is carried out by means of socialization of the Inclusion education policy carried out by the Jombang Regency Education Office to  school principals, staff, committees and teachers, the second factor is   the Resource Aspect that is supported 715 staff including educators and non-educators who are ready to support the Inclusive Education Policy, the Third Factor of the Commitment Aspects,  the Jombang Regency Education Office makes a policy that All High Schools/Vocational Schools in Jombang are Required to Accept Students with Mild Disabilities, the Fourth Factor of the Bureaucratic Structure which is marked by the existence of The Jombang Regency Education Office has coordinated with Supervisors, Principals and Teachers in implementing the Inclusion education policy.