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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 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.

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

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.

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.

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.

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.

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.

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.

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.

This study conducts an in-depth examination of the structural gaps in mental health policies within conflict-affected countries in the Middle East region, employing a systematic meta-synthesis approach to analyze 87 primary studies published between 2015 and 2024. Findings reveal that only 23.4% of these countries possess mental health policies that can be classified as comprehensive. In comparison, the average budget allocation for this sector accounts for merely 2.1% of total national health expenditures. In terms of affected populations, the prevalence of mental disorders is alarmingly high, recorded at 41.3% among refugees and 37.8% among residents living amidst protracted conflict. Through logistic regression analysis, a highly significant correlational relationship was identified between conflict intensity and the severity of mental disorders (r = 0.78; p < 0.001), underscoring the systemic link between structural violence and collective psychosocial vulnerability. Furthermore, meta-regression successfully identified the five most dominant policy gaps: deficits in service infrastructure (76.5%), shortages of the professional workforce (68.2%), dysfunctions in referral systems (64.7%), limitations in funding (59.3%), and lack of intersectoral service integration (52.8%). This research not only extends the conceptual framework and empirical findings previously advanced by Sihombing et al. (2025) and Akhtar et al. (2021) concerning the mental health impacts of conflict but also innovatively articulates region-specific patterns and identifies contextual moderator variables that influence policy implementation effectiveness. Thus, this study's methodological and conceptual novelty lies in formulating an evaluative framework grounded in empirical evidence, which integratively combines socio-political indicators with clinical mental health parameters, offering a comprehensive approach to assess and reform public policy in conflict-affected areas of the Middle East.

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.

The implementation of dengue fever control in Tanjungpinang City through the 1 House 1 Jumantik Movement program has not been optimal until now. The problem in controlling dengue fever through this program is that the community is inactive and does not know about the implementation of this program. The purpose of the researcher was to determine the implementation of dengue fever control through the 1 House 1 Jumantik Movement program in Tanjungpinang City. Qualitative Method and Policy Implementation theory by Marilee S Grindle. The results of the study showed (1) Content of policy, the researcher found from the indicators of the resources used, namely financial resources, the wages given were only enough for transportation costs. Insufficient resources also limited the number of jumantik cadres working, plus there was a change in funding sources to BOK which caused several health centers to experience a budget reduction in Jumantik honorariums (2) Context of Implementation found that the authority of each actor was not in accordance with the implementation manual for the 1 House 1 Jumantik Movement by the Ministry of Health. In addition, the government also did not provide guidance to the community so that many people did not know about this program.

Budget management in police institutions has a strategic role in ensuring accountability and effectiveness in the implementation of state duties. However, violations in budget planning and utilization still often occur due to weak supervisory systems and a closed bureaucratic culture. This study aims to analyze the normative law enforcement mechanism against budget violations within the Police and evaluate its effectiveness in ensuring the principles of accountability and impunity. The type of research used is normative-doctrinal with statutory, conceptual, and case study approaches. The results of the study show that although regulations are adequate, the implementation of the law is still hampered by conflicts of interest, lack of transparency, and lack of public participation. Therefore, systemic reform is needed through strengthening institutional capacity, digitizing the budget system, and cross-agency supervisory collaboration to encourage fair and accountable law enforcement in the police institution.

The objective of the dissemination activity on managerial economic practices related to budgeting was to enhance the understanding and capacity of Karang Taruna administrators in managing organizational finances efficiently and responsibly.through training sessions and interviews, participants gained practical insights into planning, controlling, and evaluating budgets based on managerial economics principles. The outcomes of the activity demonstrated that applying efficiency and effectiveness principles in budgeting can improve accountability, transparency, and overall organizational performance.the budgeting process for the 2025 UMKM Bazaar served as a practical example, showing that structured and participatory financial management can enhance organizational governance and optimize the use of available resources.according to the final evaluation, the administrators showed significant improvement in budget planning and management skills, contributing to better performance and increased professionalism within Karang Taruna.this initiative represents a strategic step toward fostering the independence of community organizations in implementing sustainable programs.

The development of tourism villages has been carried out in several regions in Indonesia as an effort to improve the tourism sector through the management of village potential by the local community. This concept is in line with Community Based Tourism (CBT), as implemented in Desa Wisata Kalongan, which is managed directly by the local community and provides direct benefits. This study aims to identify the management of tourism villages, which consists of several management stages by implementing the CBT concept so that the community can directly benefit. This study uses qualitative methods with observation, interviews, and documentation techniques. Data validity is tested through source and technique triangulation. Data analysis was conducted through collection, reduction, presentation, and conclusion drawing. The results of the study indicate that the management of Desa Wisata Kalongan involves four stages of management that require active community participation, including planning activities with the establishment of vision, mission, objectives, identification of potential, and program development; provision of facilities; and budgeting in accordance with existing policies; organization activities through the formation of organizational structures and participatory work systems; implementation activities supported by coordination, active community involvement, and community development through training; and supervision through monitoring and evaluation in collaboration with the village government. The implementation of CBT is reflected in community involvement in activities, ownership, and decision-making; cultural and environmental preservation; economic benefits for the community; and capacity building through training. The conclusion drawn from the research is that the management of Kalongan Tourism Village is carried out through the stages of planning, organizing, implementation, and supervision, which actively involve the community. The CBT concept is reflected in community participation in management activities, thereby reaping economic benefits, as well as playing a role in cultural and environmental preservation, and training activities that support village tourism development.

Theoretical The lion's share of a country's budget comes from tax collection. The most source of subsidizing is charges, which are utilized to advance national growth. Income charges make the foremost cash for the government. One of the purposes of last salary charge is to supply administrations related to leasing arrive and/or buildings, such as leasing rooms. As expressed in Pay Assess Article 4 Passage (2), all company onscreen characters utilize bookkeeping to report all exchanges related to charge collection exercises. Article 4 PPh is connected to the Indonesian economy in this article. Sources of salary subject to this assess incorporate giving development administrations, leasing arrive and buildings, and ensuring property rights. This article highlights the ease of tax assessment, installment and charge detailing as an exertion to cut authoritative costs for both citizens and the Directorate General of Charges (DJP). This research could be a subjective technique; Particularly, it could be a writing survey that employments numerous citations from freely accessible sources. The creator offers a subjective strategy by illustrating how PPh section 2 article 4 is connected within the financial segment. This investigate found that by emphasizing responsibility and openness in money related exercises, the execution of this charge has made a difference grow the Indonesian economy.