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Muhammad Haizul Falah; Muhammad Kafi Adi Satria

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

This study investigates how faith-based giving can be transformed into measurable development impact in the education sector, focusing on the Global Muslim Philanthropy Fund for Children (GMPFC) established by the Islamic Development Bank (IsDB) in partnership with UNICEF. Traditional Islamic philanthropic instruments, such as zakat and sadaqah, often provide short-term relief but lack structured governance, limiting their long-term impact on educational outcomes. Using a qualitative-explorative, this research analyzes secondary data from 2021–2025, including institutional reports, program documents, and peer-reviewed literature, to assess how GMPFC operationalizes faith-based resources through pooled, multilateral, and impact-oriented mechanisms. The findings indicate that GMPFC strategically funds education-enabling conditions, including child health, nutrition, psychosocial wellbeing, and youth empowerment, which are empirically linked to school readiness, retention, and learning quality. Comparative analysis shows that GMPFC outperforms traditional philanthropy and conventional aid by combining cultural legitimacy, institutional rigor, and alignment with Sustainable Development Goals (SDGs). Its governance model ensures standardized monitoring, fiduciary oversight, and cross-sectoral integration, addressing longstanding limitations of fragmented philanthropic delivery. Despite its effectiveness, the study highlights a lack of longitudinal learning outcome data, limiting precise quantification of educational impact beyond enabling conditions. Nonetheless, GMPFC exemplifies a hybrid development-finance model, demonstrating how Islamic philanthropic values can be operationalized to generate sustainable, measurable contributions to child education and human capital formation. These findings offer actionable insights for policymakers, development practitioners, and faith-based organizations aiming to scale philanthropic resources for education in vulnerable contexts.

Moh. Hadi Kusuma; Muhammad Farhan Arby; Isfirnasan Andaniya; Mohamad Afrizal

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to carry out a thorough analysis of the use of stylistic elements, particularly in terms of diction and language style, as applied by Pitoyo Amrih to shape the character of Gatotkaca in the novel Sisi Gelap Gatotkaca. The character of Gatotkaca, traditionally depicted as a flawless heroic figure, is reimagined by the author through a more humanistic and reflective linguistic approach. Using a qualitative descriptive method alongside stylistic literary criticism, this article examines how linguistic units within the text serve as rhetorical tools to reveal internal conflicts, existential burdens, and the darker aspects of the main character. The analysis process involves identifying word choices that carry a melancholic tone as well as the prominent use of figurative language, including comparisons, contrasts, and emphatic statements. The findings indicate that the use of archaic and philosophical diction, combined with sharp irony and metaphor, effectively transforms the image of Gatotkaca from merely a symbol of physical strength into a representation of human psychological fragility. This research contributes to literary criticism by highlighting how an author’s language style can alter readers' perceptions of established myths within society's culture.

Sinaga, Samuel Partogi Hasudungan; Samsidar Samsidar; Nasrudin, Abdul Rohman; Ilham Ilham; Alamsyah, Misdar +1 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

Dwi Endah Kusumawati; Davia Maulidda Suharno

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Decoction is a traditional extraction method rooted in ethnobotany; however, meeting quality standards in modern pharmaceutical research remains a major challenge. This study aims to map global research trends regarding phenolic and flavonoid compounds in decoctions over the 2015–2025 period through bibliometric analysis. Data were retrieved from the Scopus database and analyzed using VOSviewer 1.6.20 software, employing the fractional counting method to ensure a more proportional weighting of keyword relationships. The results indicate a fluctuating trend that significantly increased toward the end of the period, peaking at 78 documents in 2025, with India and China emerging as the primary contributors. Network visualization and research density analysis reveal that the global research focus remains centered on antioxidant capacity (DPPH, TPC, and TFC), while decoction itself occupies a supporting position within the research map. This study concludes that decoction has not yet become a central focus in modern pharmaceutical research but serves primarily as a vehicle for presenting active compounds. There remains a significant gap between traditional decoction use and the application of advanced analytical technologies such as HPLC and antibacterial testing, representing a substantial opportunity for future research to validate the safety and efficacy of decoctions more scientifically and through standardized approaches.

Ossi Ferli; Adelya Vasya Maharani

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the implications of the micro-shopping phenomenon and omnichannel integration for market structure and competitive dynamics in Indonesia’s retail sector from an industrial organization perspective. The transformation of modern retail is characterized by a shift toward small-value, high-frequency transactions alongside increasing integration between physical stores and digital channels. Employing a descriptive-analytical approach, this study utilizes secondary data on market shares and the number of retail outlets operated by major firms during the 2022–2024 period. Market structure is assessed through market share distribution, outlet ownership ratios, the four-firm concentration ratio (CR4), and the Herfindahl–Hirschman Index (HHI). The results indicate that Indonesia’s retail market exhibits a highly concentrated, network-based oligopolistic structure. The dominance of large retail firms is reflected not only in their substantial market shares but also in their dense outlet networks, which enable the aggregation of dispersed micro-shopping transactions. Furthermore, omnichannel integration reinforces these structural advantages by enhancing logistical coordination and distribution efficiency. Overall, the findings suggest an increasing tendency toward market consolidation and a declining competitive space for small and traditional retailers, highlighting important implications for competition policy and the long-term sustainability of retail market structure.

Alda Rajwana; Jajad Sudrajat; Wanti Fitriati

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Peat characteristics include low fertility, high acidity, and poor drainage because it comes from the weathering of organic matter under anaerobic conditions. However, peat has environmental benefits such as absorbing carbon, water buffers, and providing habitat for various unique flora and fauna. The use of peat as agricultural land is widely used by farmers in Pontianak City because it has a very large peatland area with a traditional agricultural system. However, traditional farming will have local knowledge (local wisdom) as a way to minimize damage to the peat ecosystem as an adaptation effort. This study aims to examine the adaptation of peatland management in traditional farming in Pontianak City. The method used in this study is qualitative descriptive and multiple linear regression analysis. The number of research samples was 68 farmers. The results of the study showed that traditional farmers have paid attention to the sustainability of their farming to minimize environmental damage. The results of the study showed that the adaptations carried out were making wells to maintain water availability, using short-lived vegetables that require shallow drainage of 20-30 cm and are adaptive to peat, providing intensive shade, planting trees on empty land, cleaning intensive irrigation, providing ameliorant ash, lime, chicken manure intensively, and arranging planting patterns with diversification. The determining factors for peatland management adaptation include age, land area, length of farming, participation of fire-conscious communities, and intensity of participation in outreach.

Ketut Rediyasa; I Nengah Lestawi; Ida Ayu Tary Puspa

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

The fundamental issue in sustainable tourism management that remains less than optimal can be seen from the limited involvement of local communities and the lack of integrated management of tourism potential in the Pura Maduwe Karang area. The purpose of this study is to analyze sustainable tourism management in the management of Pura Maduwe Karang. This research employs a qualitative approach with a case study method through observation, interviews, literature review, and documentation. The theoretical foundations used include the concepts of Sustainable Tourism, the Triple Bottom Line, and Tourism Impact Theory.The results show that the implementation of sustainable tourism management at Pura Maduwe Karang is still basic and has not been structured professionally. The socio-cultural aspect is relatively well preserved through customary roles and ceremonial activities; however, the economic aspect has not provided significant benefits for individuals in the local community, as contributions remain limited to collective interests of the traditional village. The environmental aspect is currently well maintained due to the temple’s sacred status but may decline if tourist numbers increase without proper management. The main constraints lie in the lack of promotion, facilities, and human resource capacity in management. This study emphasizes the importance of tourism management strategies that balance the dimensions of profit, people, and planet, and encourages collaboration among traditional villages, local governments, and communities to maintain the sustainability of the temple as both a cultural heritage site and a tourist destination.

Aprianto Abdurahman; Dewi Nurhasanah; Pian Apianto; Rohayat Rohayat; Imam Asrofi

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

Islam Nusantara is a religious concept in Indonesia characterized by moderation, inclusiveness, adaptability to local culture, and emphasizing tolerance. The implementation of these values ​​in school religious practices has been inconsistent due to differing perspectives and rejection of local traditions. The purpose of this study is to describe the forms of school religious traditions, analyze the implementation of Islam Nusantara values ​​in these traditions, identify supporting and inhibiting factors, and explain their impact on student character. The research method used was a qualitative approach with a case study design. The research location was Qurrota A'yun Elementary School in Purwakarta. Data were collected through interviews, observation, and documentation. Based on the results of the study, the Principal and Islamic Religious Education Teachers understand the concept of Islam Nusantara as a harmonious integration of Islam with local culture within the corridors of faith and sharia. Its implementation is realized through structured religious traditions (the culture of greetings, dhuha prayer, murojaah, etc.) that successfully integrate local wisdom. A significant impact is an increase in politeness, tolerance, religiosity, and respect for local culture among students. Supporting factors include school leadership and teacher-parent collaboration, while differences in understanding become obstacles that are overcome through intensive communication. The implementation of Nusantara Islamic values ​​in school religious traditions has proven effective in shaping students' character to be moderate, tolerant, and respectful of tradition. Schools are advised to strengthen program planning with written guidelines and a measurable evaluation system to monitor character development on an ongoing basis.

Bubun Munawar Burhanudin; R. Riana Yuhansyah; Neneng Sugiharti; Eva Aprianti; Ai Yuni Haryani +2 more

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

This study aims to examine in depth the role of Islamic Religious Education (PAI) teachers as agents of tolerant da‘wah based on Islam Nusantara within multicultural elementary school settings. The research was conducted at SDN 2 Margasari, Pasawahan District, Purwakarta Regency, West Java, which represents the social, cultural, and religious diversity of students. This study employed a qualitative approach using a case study method to obtain a comprehensive understanding of PAI learning practices oriented toward tolerance values. Data were collected through in-depth interviews with PAI teachers and the school principal, direct observations of classroom PAI learning activities, and document analysis of religious programs and activities implemented at the school. The results indicate that PAI teachers play a strategic role in instilling values of tolerance, religious moderation, mutual respect, and appreciation of local wisdom through the application of dialogical, contextual, and inclusive learning methods. The learning strategies applied include the use of local stories and traditions that align with the values of Islam Nusantara, as well as the habituation of tasamuh (tolerance) attitudes in daily interactions within the school environment. This study recommends strengthening the competencies of PAI teachers in understanding and applying the Islam Nusantara approach, as well as integrating values of religious moderation into the elementary school curriculum as a systematic effort to build a culture of tolerance in multicultural educational settings.

Widya Ari Rizki; Raja Syahmuda Siregar; Khairul Saleh

Repeater : Publikasi Teknik Informatika dan Jaringan 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The process of determining scholarship eligibility often faces challenges related to subjectivity and uncertainty in assessment criteria, which can result in inaccurate and unfair decisions. Scholarship selection generally involves multiple criteria, such as academic achievement, family economic conditions, and supporting factors that are difficult to evaluate using conventional decision-making methods. Therefore, an appropriate decision support approach is required to handle such uncertainty effectively. This study aims to implement the Fuzzy Mamdani method in a decision support system to determine scholarship eligibility more objectively and accurately. The research method consists of data collection, fuzzification of input variables, formulation of fuzzy rules, inference using the Mamdani approach, and defuzzification using the centroid method to obtain a crisp eligibility value. The results show that the Fuzzy Mamdani method is capable of producing flexible eligibility scores by considering the degree of membership of each criterion. The generated output reflects real conditions more comprehensively compared to traditional methods. The implementation of this method can assist decision-makers in improving transparency, consistency, and fairness in scholarship selection. This research is expected to contribute to the development of intelligent decision support systems in the field of educational assessment.

Yoga Adhitya Fredy Firmansyah; Livie Izzati Hasanah; Muhammad Muzzammil Akbar

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Mu'tazilah is an ancient Islamic theological school of thought that has had a significant influence on the growth of rational and scholarly Islamic thought. This paper aims to examine the historical journey of Mu'tazilah since its emergence after the Tahkim incident following the Battle of Siffin. It explores the dynamics of cross-debate that accompanied it and its contribution to the advancement of science during the Abbasid dynasty, especially during the reigns of Caliphs al-Ma'mun and al-Mu'tasim. Using a descriptive historical approach and conceptual analysis, this study proves that the main concepts of Mu'tazilah, such as al manzilah bayna al manzilatayn and the focus on rationality, not only sparked theological debates but also stimulated the modernization of academic traditions through translation movements and the solidification of educational institutions such as Bait al Hikmah. Although the authoritarian implementation of Mu'tazilah teachings through mihnah regulations led to public resistance and contributed to its downfall, the intellectual legacy of Mu'tazilah is still relevant in the contemporary context. The rational ideas of Mu'tazilah are embodied in the concept of modern Islamic reform, including the views of Harun Nasution in Indonesia and the works of theological figures such as al Jahiz, who made significant contributions to the disciplines of linguistics and sociology. This study confirms that the rational and critical methods of Mu'tazilah still have important value in the development of Islamic theology that is interactive, adaptive, and sensitive to the challenges of the modern era.

Siska Afriyanti A; Silvy Nur A; Wafda Aufa A

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the implementation of multicultural education at SDN Bululawang 02 and to identify the supporting and inhibiting factors of its implementation. The research employs a qualitative approach with a descriptive method. The subjects of the study consist of the principal and teachers. Data collection techniques were conducted through semi-structured interviews, while data analysis used an interactive analysis model that includes data reduction, data display, and conclusion drawing. The results of the study indicate that multicultural education has been implemented through school policies, the learning process, and school culture. The school applies deep learning-based instruction that emphasizes meaningful learning experiences with the support of learning technologies such as smart TVs and smart boxes. Multicultural education is also realized through various religious, social, and national activities, such as routine religious activities, the commemoration of national and religious holidays, as well as the use of traditional clothing, which serve to instill values of tolerance, togetherness, and mutual respect. The role of the school principal is evident through classroom supervision, teacher training, and learning evaluation, while teachers integrate multicultural values through varied and enjoyable teaching methods. The challenges faced include the diverse characteristics of students, limited facilities, and differences in students' academic abilities. Efforts made by the school to overcome these challenges involve collaboration with parents and adjustments to learning strategies. This study concludes that multicultural education in elementary schools has been implemented well; however, it still requires strengthening in terms of facility support, teacher competence, and ongoing collaboration between schools and parents.

Jerni Puspita Shatara; Diah Navianti; Kamsul Kamsul; Ayu Febri Wulanda; Miftahurrizqiyah Miftahurrizqiyah

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Formalin is a hazardous chemical that is banned from use in food, but is still found in imported fruit. Traders have an important role in preventing the circulation of food with formaldehyde, so the knowledge of traders about the dangers of formaldehyde needs to be studied. Objective: This study aims to determine the knowledge of traders and formalin content in imported fruit sold in X Market, Palembang City in 2025. Methods: This study used a quantitative approach with a descriptive design. The population in this study were all imported fruit traders in X Market totaling 9 people who served as respondents. The fruit samples tested were 24 samples consisting of apples, pears, and grapes. Data were collected through questionnaires and laboratory tests using formalin test kit. Results: The results showed that all traders (100%) had a good level of knowledge about formalin. Of the 24 fruit samples tested, 21 samples (87.5%) did not contain formalin and 3 samples (12.5%) showed positive results, all of which were from grapes. Conclusion: The majority of traders had good knowledge about formaldehyde, but formaldehyde was still found in some imported fruits, especially grapes.

Sulfani Sulfani; Silvia Purwitasari; Fathiyah Naura Al-ansori; Andriyani Andriyani; Irna Hasanah

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Obligatory prayer is a fundamental act of worship in Islam; performing it earns reward, while neglecting it results in sin for those who have fulfilled the required conditions, namely being of legal age (baligh), of sound mind, and free from ritual impurity (hadath). The background of this study is important for understanding how the values upheld by classical fiqh scholars and Islamic teachings can be interpreted in a way that connects traditional understanding with the needs of the Muslim community in the modern era. This research aims to identify, analyze, and compare the values of farḍu prayer based on the perspectives of different groups of scholars. The results show that classical scholars emphasize values such as obedience, order, legal aspects, discipline, and devotion (khushu’). In contrast, contemporary scholars place greater emphasis on personal transformation, social ethics, and the importance of prayer in shaping the character of the modern Muslim.The conclusion is that these two perspectives can be integrated to provide a more comprehensive understanding of the values of farḍu prayer that remain relevant for all times. Farḍu prayer holds a central position in Islam as the second pillar of Islam after the declaration of faith (shahada) and consists of five daily prayers: Fajr, Dhuhr, Asr, Maghrib, and Isha.

Bawa Mulyono Hadi; Sugiharto Sugiharto; Tonny Hendartono; Ristanti Ristanti

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

City branding is a strategic approach to enhancing a city's competitiveness by leveraging unique local characteristics to create a strong and distinctive identity. This study examines the role of semanggi—a traditional Surabaya dish—as a cultural icon in strengthening the city's branding. Although semanggi carries deep symbolic meaning and historical significance for Surabaya’s residents, its potential as a city branding asset remains underutilized in formal tourism and marketing programs. Adopting a qualitative exploratory case study design, data were collected through in-depth interviews, participant observation, and document analysis involving local stakeholders, small and medium-sized culinary enterprises, cultural figures, and municipal representatives. Thematic analysis identified five key dimensions of semanggi’s role in city branding: (1) visual representation in urban spaces and promotional media; (2) cultural narratives and heritage preservation; (3) community pride and participation; (4) local economic resilience; and (5) strategic promotion by municipal authorities. The findings suggest that integrating semanggi into Surabaya’s branding strategy can reinforce cultural identity, differentiate the city in competitive tourism markets, and promote sustainable local entrepreneurship. The study contributes to the theoretical discourse on culinary-based place branding and offers practical recommendations for incorporating local wisdom into destination marketing. Limitations include the single-case scope and qualitative focus, pointing to opportunities for comparative and mixed-method research in the future.  

Restu Prihandini; Victor Palapessy; Derry Trisna Wahyuni; Nanda Azzahra

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance the knowledge and skills of the community in Pulau Akar, Setokok Village, Batam City, in utilizing Family Medicinal Plants (TOGA) for optimizing health based on traditional methods. The program was carried out through training involving housewives, community leaders, and local health cadres. The methods used include an initial survey, practical training on types of medicinal plants, their benefits, processing methods, and the distribution of TOGA seedlings to be planted at participants' homes. Additionally, group discussions were held to reinforce understanding and organize TOGA utilization within the community. The results of this program showed a significant increase in participants' understanding and skills regarding the use of TOGA for treating minor ailments and disease prevention. The community began planting TOGA around their homes, creating herbal gardens that can be used as a source of natural medicine. Furthermore, the emergence of local leaders actively disseminating knowledge about TOGA was an important outcome of this service. Social change was also evident as the community became more aware of the importance of managing health independently using local resources. It is hoped that this program will continue with regular training and the strengthening of TOGA utilization groups to ensure the sustainability of this program in the future.

Nayla Fazila Nadin; Ardi Mustakim

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Ethnopharmacy is a field of study that examines traditional medicinal practices based on local knowledge along with their underlying biochemical foundations, and it is increasingly recognized for its role in preserving local wisdom while contributing to the development of modern healthcare solutions. Among the Suku Anak Dalam community, the use of medicinal plants has been practiced for generations as a means of preventing and treating various diseases, reflecting a deep empirical understanding of the therapeutic properties of natural remedies available in their surrounding environment. This study aims to examine the biochemical basis of ethnopharmaceutical practices applied by the Suku Anak Dalam community and to analyze their application in daily life. Data were collected through direct field observations, structured interviews with community members knowledgeable about traditional medicine, and literature reviews related to the bioactive compound content of the most commonly used medicinal plants. The results indicate that many of the plants utilized contain active compounds with anti-inflammatory, antimicrobial, and antioxidant properties, which play an important role in supporting community health. These findings highlight the complexity and scientific value of traditional knowledge and emphasize the importance of integrating ethnopharmaceutical practices with modern biochemical research to develop natural medicines, preserve cultural heritage, and sustainably improve public health quality.

Muhammad Zahran Saputra; Ardi Mustakim

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Inflammation is a biological response that occurs as a defense mechanism of the body against tissue damage, infection, or exposure to harmful stimuli. Excessive or prolonged inflammation can lead to various chronic diseases and negatively affect overall health. Natural compounds derived from medicinal plants have gained attention as alternative anti-inflammatory agents due to their relatively lower side effects compared to synthetic drugs. Jatropha curcas is a plant traditionally used in herbal medicine and is known to contain various bioactive compounds. This study aims to examine the effect of Jatropha curcas leaf extract on inflammatory responses. The research method used was an experimental laboratory approach with extract preparation through maceration techniques. The anti-inflammatory effect was evaluated based on changes in inflammatory indicators observed during the treatment process. The results showed that Jatropha curcas leaf extract demonstrated potential anti-inflammatory activity, which was indicated by a reduction in inflammatory signs. The presence of secondary metabolites such as flavonoids, tannins, and saponins is suspected to contribute to this effect. These findings suggest that Jatropha curcas leaf extract has promising potential as a natural anti-inflammatory agent. Further research is recommended to explore dosage optimization and toxicity levels for safe therapeutic use.  

Aqeel Gatea Jabbar; Rawad Kareem Salloomi

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

Khalim Purnomo; Ardi Mustakim

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the activity of ginger (Zingiber officinale) on metabolism and digestion through a laboratory experimental approach. Metabolism and the digestive system play a crucial role in maintaining physiological balance, and disturbances in these systems can affect nutrient utilization and overall health. Ginger has long been used as a traditional herbal remedy and is known to contain bioactive compounds such as gingerol, shogaol, and zingerone, which are believed to support digestive and metabolic functions. The research was conducted using ginger extract prepared through an extraction process under controlled laboratory conditions. Observations focused on changes in metabolic responses and digestive activity following the administration of ginger extract. The study employed a descriptive experimental design to provide an objective overview of ginger’s biological activity. The results indicated a gradual improvement in digestive activity and metabolic responses after treatment with ginger extract. These changes suggest that ginger extract has the potential to enhance digestive efficiency and support metabolic processes. The findings provide scientific support for the traditional use of ginger as a natural ingredient in maintaining metabolic and digestive health and may serve as a preliminary reference for further research using quantitative and clinical approaches.