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This study examines the impact of rising commodity prices on household expenditure patterns from the perspective of conventional economic literature. The review method is used to trace and synthesize the findings of studies published nationally in the last five years. The main objective is to analyze how inflationary pressures on basic necessities such as food, fuel, and housing affect expenditure shifts. The review reveals that rising prices of basic products cause families to reduce discretionary spending, allocate budgets, and occupy lower welfare levels. This study contributes to policy recommendations by identifying the most important expenditure factors and recommending targeted social protection. This conceptual article promotes the role of fiscal and monetary stability in fostering household purchasing power in developing countries such as Indonesia. The impact on the economic bottom line is considered in great depth, strengthening the role of price controls, subsidies, and income redistribution activities..

Electronic Medical Records (EMR) are essential for improving the quality, efficiency, and continuity of healthcare services. Despite mandates requiring full implementation of EMRs in Indonesian healthcare facilities by the end of 2023, many hospitals continue to face challenges in achieving effective adoption. This study aims to analyze the implementation of EMRs in the outpatient services of Nur Hidayah Hospital, Yogyakarta, using the 5M framework: Man, Money, Machine, Materials, and Method. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving key informants from medical records staff, registration officers, and IT personnel. The findings revealed that while the availability of staff and supporting infrastructure such as computers and software was generally adequate, limitations persisted in human resource specialization, training access, and system integration. Financial planning for EMR-related needs was done through annual budgeting (RAB), but coordination between departments remained minimal. Key challenges included slow internet connectivity, limited IT staff, and lack of specific Standard Operating Procedures (SOPs) for EMR usage. Overall, the EMR system has been implemented in most outpatient units, yet not all units have fully transitioned due to technical and organizational barriers. This study concludes that optimizing EMR implementation requires not only technological readiness but also organizational alignment, continuous staff development, and robust inter-departmental coordination.

This research is motivated by the existence of problems in the management of movable assets owned by Margajaya Village which are not yet optimal. The purpose of this study is to determine the optimization of movable asset management in Margajaya Village, Sukadana District, Ciamis Regency. The method used in this study is descriptive analysis. There are 6 informants. Data collection techniques are literature studies, field studies (observations and interviews) and documentation. The author uses qualitative data analysis techniques through processing data from interviews and observations to draw conclusions so that they can answer the problems in the study. Based on the results of the study, it is known that: Optimization of movable asset management in Margajaya Village has been implemented but has not been optimal in accordance with the principles of asset management, namely the functional principle, legal certainty, openness, efficiency, accountability, and certainty of value. This shows that the movable assets owned by the village have been used but have not been managed effectively to support the implementation of government duties and community services. There are several obstacles faced in the management of movable assets, including limited competent human resources, inadequate supporting facilities and infrastructure, lack of socialization and understanding of regulations, limited community participation in supervision, and budget constraints for asset maintenance and development. Efforts have been made by the Margajaya Village Government together with related parties to overcome these obstacles, including conducting training and increasing the capacity of village officials, implementing a digital-based asset management information system, socializing and assisting with asset management regulations, increasing transparency and community participation, and optimizing village budget management.

The low level of financial literacy among students is an important concern in the increasingly complex digital economy era. To address these issues, this Community Service activity promotes the theme "Financial Literacy Movement 2025," which aims to enhance students' understanding of personal financial management, budget planning, and the prudent use of digital financial services. The activity was held on June 11, 2025, at 10.00 WIB at the Hall of Murni Teguh University PSDKU Pematangsiantar, involving 50 students from various study programs in Pematangsiantar. This activity represents a form of cooperation between Murni Teguh University (PTSDKU Pematangsiantar) and PT Pegadaian Parluasan Branch. The implementation method was carried out in the form of interactive seminars and question and answer discussions, which presented two speakers: Mr. Henry Dunan Pardede, S.P., M.M. (Academic) and Mr. Eko Syahri Iskandar (Head of the UPC Pegadaian Unit Parluasan Branch). At the end of the activity, participants participated in a lucky draw session as a form of appreciation and motivation. The results of the activity showed high enthusiasm and increased understanding among participants of the importance of financial literacy in student life. This activity is a strategic step in shaping a young generation who are financially wise and able to make smart economic decisions.

Digital developments in the financing system for issuing Drug Examination Result Certificates (SKHPN) have had a significant impact on improving administrative governance in the health and legal sectors in Indonesia. This study uses an empirical legal approach with a juridical-sociological method to analyze the use of information technology in payment mechanisms and governance of SKHPN services. Data were collected through in-depth interviews, direct observation, questionnaire distribution, and studies of regulations, including Law Number 17 of 2023 concerning Health and Government Regulation Number 28 of 2024. The findings show that the digitalization process of financing has a positive impact on shortening bureaucratic channels, accelerating service verification, and encouraging budget transparency and accountability. The implementation of an integrated health information system as regulated in Articles 371 to 378 of Law Number 17 of 2023 also strengthens service management through real-time and traceable digital recording. Meanwhile, PP No. 28 of 2024 emphasizes the importance of using electronic payment systems, transparency of financial reporting, and public involvement in service supervision. Although there are still obstacles such as limited infrastructure and low digital literacy, digitalization in SKHPN financing has proven to be a strategic step in realizing adaptive, open and inclusive public services in accordance with the direction of technology-based health policies.

The purpose of this study is to analyze efforts and describe factors that influence the right to vote and obtain accessibility as political rights for people with disabilities by the Karanganyar Regency KPUD in the 2024 Presidential and Vice Presidential Election in Jatipuro District. This study is a qualitative study with a case study approach regarding the phenomenon of low voter turnout for people with disabilities in Jatipuro District. Data were obtained through interviews, observations, and supporting documents. The results of this study are efforts to provide voting rights and obtain accessibility for voters with disabilities are carried out by registering as voters, conducting socialization for voters with disabilities, conducting technical guidance for Pantarlih and KPPS, and realizing accessibility through mobile ballot box services. However, these efforts have not been maximized because there are no rules that serve as guidelines in determining the ability to vote, there are limitations in time, budget, and personnel in socialization, the workload of KPPS is quite heavy in a short working time causing psychological pressure that has an impact on fatigue and lack of focus, and the geographical conditions of Jatipuro District which cause several TPSs to not yet be accessible to voters with disabilities. Keywords: Right to Vote, Accessibility, Disability Awareness, Regency KPUD, General Election

The development of science and technology has caused the military forces of many countries to spend a lot of money and energy on research and development of automated, multi-faceted and effective (including lethal) technology. From a maritime perspective, this development has attracted widespread interest from many navies in underwater technology such as submarines and unmanned submarines. Modern submarines are now capable of moving at high speeds with very low noise levels, in addition to being able to carry weapons with very high destructive power and carry out diving operations for long periods of time. At the same time, modern unmanned underwater vehicles are now capable of carrying out various types of operations, including surveillance, minelaying, underwater surveys, and even the ability to carry long-range weapons up to thousands of kilometers away. It is undeniable that the development of other countries' navies is a real threat to Indonesia. To overcome this problem, an underwater surveillance system is needed in Indonesian waters, especially in deep waters which are likely to be used by other countries such as ALKI to carry out covert operations. This underwater surveillance system must utilize existing technological developments in order to carry out its functions effectively and sustainably, especially by using autonomous underwater vehicles (USVs). The use of USV in surveillance systems will save a lot of costs because it does not waste budget on expensive logistics, personnel, maintenance, and spare parts. This research is a research and development using mixed research methods (qualitative and quantitative) with research products in conceptual form. In this underwater surveillance system concept, USV will automatically conduct underwater contact surveillance along the ALKI II water body using sensors and software integrated into the USV.

A web-based budget management information system is a modern solution for efficient school financial administration. This system facilitates the process of budget recording, monitoring, and reporting, leading to faster, more precise, and accurate work. SMK Tunas Pemuda, as a vocational high school, currently manages its budget manually, which is prone to recording errors, data loss, or damage. These issues include managing income from various sources, allocating expenditures, and generating accurate financial reports. Given these challenges The study focuses on designing and implementing a digital platform for managing school budgets. budget management financial system application at SMK Tunas Pemuda. This application is designed to simplify the budget management process, from recording every income and expenditure transaction, monitoring fund allocation, to printing budget reports and transaction proofs. The Waterfall development method is used to develop this application systematically and structured through planning, analysis, design, implementation, and testing phases. Based on the test results, the system has been successfully created and proven 100% compliant with user expectations, simplifying the budget management process, and increasing effectiveness and efficiency. This application also allows for printing budget reports and transaction proofs for both income and expenditure.

The problem of poverty is still a homework that has not been resolved by the government. Various efforts have been made, one of which is through the Family Hope Program (PKH), which is a conditional cash assistance for beneficiaries. It is said to be conditional because recipients must access education and health services using the grant funds received. However, based on information obtained from the companion, it is known that the recipients did not fully use the aid money according to its designation. This happens for various reasons, one of which is minimal income so they have to look for other sources to meet their daily needs. Therefore, this dedication is intended to provide an understanding of how to manage family finances so that whatever income is earned can be sufficient to meet life's needs, not a lifestyle. This dedication method is carried out with lectures, discussions and brainstorming with participants. The result of this service is that participants gain additional knowledge about budget planning, budget control, and distinguishing between needs and wants.  

The Strategy a set of actions taken to achieve goals. To realize this strategy, specific actions need to be by undertaken public relations management. The objective of this scientific article is to understand the public relations management strategies in developing educational cooperation relationships at SMAN 2 Sangatta Utara. The research is motivated by the importance of cooperation for the advancement and improvement of educational quality within school institutions. This qualitative field study involved the school principal, the vice principal for public relations, teachers, and partner representatives as informants. Data was collected through observation, interviews, and documentation. The findings indicate that SMA Negeri 2 Sangatta Utara maintains good cooperative relationships with various parties, including universities, the industrial and business sectors, and local government. The implemented PR strategies include actively preparing work program proposals, drafting Memorandums of Understanding (MoU), and conducting regular evaluations of involved teachers and students. However, challenges were encountered, namely budget limitations for MoU activities and coordination difficulties with the business/industry sectors regarding the improvement of teacher human resources and student funding. The proposed solutions involve continuously optimizing existing strategies, such as proposal submissions, MoU creation, and ongoing evaluations, to overcome these obstacles and strengthen educational cooperation

Carbon emission disclosure is increasingly important for companies in establishing legitimacy, enhancing stakeholder trust, and drawing public attention to sustainability issues. This study aims to examine how profitability, leverage, and company size affect carbon emission disclosure. The research is grounded in legitimacy theory and stakeholder theory, which provide the theoretical foundation for understanding corporate carbon disclosure behavior. The population of this study comprises energy companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using non-probability purposive sampling, resulting in 113 observations. Data were analyzed using SPSS with multiple linear regression techniques. The results indicate that profitability and company size have a positive influence on carbon emission disclosure, while leverage does not have a significant effect. Theoretically, the findings support the notion that profitability and company size drive carbon disclosure, in line with legitimacy and stakeholder theories.

This research is motivated by the problem in the Preservation of Gondang Buhun Traditional Arts in Kuta Traditional Village, Karangpaningal Village. This study uses a descriptive method with a qualitative approach with primary data sources in the form of interview results from 6 informants consisting of 1 village, 1 village official, 1 village elder, 1 person from the Gondang Buhun art administrator, 1 member of the Gondang Buhun art, 1 person, 1 community/community leader. Secondary data is in the form of relevant documentation. The data collection technique consists of observation, interviews with the stages of data reduction analysis, data presentation, and conclusion drawn. The results of the study show that the Karangpaningal Village Government has a role in the preservation of Gondang Buhun's traditional arts, including the role of stabilizer through support for the sustainability of traditional events through Gondang Buhun performances. The role of innovators encourages the birth of creativity through the development of training patterns, the role of modernizers facilitates it, the role of pioneers to be the main actors who initiate conservation initiatives through policy support, village budget allocation, and the role of self-implementers to provide instructions or directions. The obstacles found are the lack of regeneration of young artists, limited funds, and lack of promotion which have an impact on the decline of the existence of Gondang Buhun among the younger generation. Efforts that have been made are to support preservation through the provision of village budgets, training procurement, and support art performances at various traditional and state events.

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

Corruption in the education sector is a serious problem that harms the state and has a direct impact on the quality of education and the future of the younger generation. This article discusses various forms of corruption in education, ranging from misuse of procurement project budgets to misappropriation of education grants. The impact of this corruption is seen in poor education facilities, inequitable access, and declining quality of teaching and curriculum. Overcoming these problems requires transparency, strict supervision, character education, and active community involvement in monitoring. Only with collective efforts and shared commitment can corruption in education be eradicated, so that the hope of creating a smart and competitive generation is maintained.

This community service program aims to improve the financial literacy and financial management skills of micro and small business (MSME) actors in Kertomulyo Village, Brangsong District, Kendal Regency. The main issues faced by local residents include limited access to formal financial institutions and a lack of understanding of business financial planning. The activity was held on November 19, 2024, using both classical and individual approaches, including lectures, demonstrations, and hands-on practice. Training materials covered budgeting, identifying funding sources, setting profit targets, and evaluating financial plans. A total of 60 MSME participants actively took part in the training. The results show increased participant understanding of basic financial management concepts, although further assistance is still needed by some. This activity demonstrates that practical-based training is effective in improving MSME financial capabilities and can serve as a replicable model for other regions facing similar challenges.

Digital transformation of government has become a priority agenda in smart city development in Indonesia. This study analyzes the digital transformation strategies implemented by various local governments in adopting smart city technology through a comparative study approach. Using a qualitative methodology with multi-case analysis, this study examines five cities in Indonesia that have implemented smart city initiatives: Jakarta, Surabaya, Bandung, Yogyakarta, and Makassar. Data were collected through in-depth interviews with key stakeholders, field observations, and policy document analysis. The findings show that the success of smart city implementation is influenced by transformational leadership factors, digital infrastructure readiness, multi-stakeholder collaboration, and human resource capacity. Implementation failures are mainly caused by budget constraints, resistance to organizational change, and lack of system integration. This study provides theoretical contributions in the development of a digital transformation framework for government and practical contributions in the preparation of a smart city roadmap in Indonesia.

Value Added Tax (VAT) is one of the key sources of state revenue within Indonesia’s taxation system. VAT is imposed on the consumption of goods and services domestically and is categorized as an indirect tax, meaning it is ultimately borne by the end consumer but collected and reported by taxable entrepreneurs. This study aims to provide a comprehensive understanding of the VAT mechanism, including its collection, reporting, and the challenges encountered in its implementation in Indonesia. The research method employed is a literature review using a descriptive-qualitative approach that analyzes laws, official documents, and academic literature. The findings indicate that although VAT significantly contributes to the State Budget (APBN), its application still faces several issues such as low taxpayer compliance, administrative complexity, and inequality in tax burden distribution. Therefore, tax policy reform and administrative improvements are needed to enhance the effectiveness and efficiency of VAT collection in Indonesia.

This research aims to understand and analyze community empowerment strategies in improving agricultural sector outcomes in Suelain Village, Lobalain District, Rote Ndao Regency. The method used is a qualitative approach with descriptive research type. Data were collected through interviews, observations, and documentation. The results show that empowerment strategies are implemented through three main approaches: enabling (community empowerment as access), enhancing (community empowerment as capacity building), and protecting (community empowerment through protection). Although the strategies have been designed in an integrated manner, the implementation still faces various obstacles such as budget limitations, lack of technical training, and the suboptimal role of agricultural extension workers. This study recommends the need for efforts to strengthen institutions and enhance collaboration among stakeholders to support the success of farmer community empowerment.

This study aims to systematically examine the relationship between budget participation and organizational culture on improving managerial performance in the government sector. Using the Systematic Literature Review (SLR) approach with PRISMA guidelines, a total of ten relevant national and international scientific articles in the period 2020 - 2025 were analyzed thematically and comparatively. The results showed that budget participation generally contributes positively to managerial performance, especially when supported by an adaptive, collaborative and inclusive organizational culture. Organizational culture plays an important role as a reinforcing factor, which can maximize the effectiveness of the participatory budgeting process. However, there were also variations in results that were influenced by organizational characteristics, leadership styles, and internal cultural readiness. This study concludes that the synergy between participatory systems and organizational culture is a key prerequisite for creating superior managerial performance in government environments. The findings provide strategic implications for policy makers in designing more participatory budget governance and building an organizational culture that supports bureaucratic transformation.

Corruption is a serious issue that can hinder development and undermine good governance. This article discusses various anti-corruption prevention efforts implemented at the Office of the Regional Financial and Asset Management Agency (BPKAD) in Kotabumi, North Lampung. This study uses a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The findings indicate that BPKAD has adopted several preventive strategies, including increased transparency in budget management, the implementation of internal control systems, and ethics and integrity training for employees. Additionally, the use of information technology has been utilized to minimize the potential for irregularities. The main challenges in these efforts include resistance to change and a lack of awareness among some officials about the importance of anti-corruption culture. Therefore, stronger commitment from all organizational elements and support from external parties are needed to create a clean and accountable work environment.