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Ainun Nuramalia; Erick Cantona; Slamet Rahardjo; Apit Ikhsan Maulana; Shefilia Lesti

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

The use of the social media platform TikTok as a learning medium in Social Studies (IPS) has emerged as an innovative strategy to enhance students’ learning creativity and engagement in the digital era and within the Merdeka Curriculum framework. This study aims to examine the effectiveness of TikTok in supporting creative learning processes, particularly in helping students understand Social Studies content in a visual, interactive, and easily accessible manner. The research was conducted through an online training seminar involving teachers and students, which included material delivery, demonstrations of TikTok usage, hands-on practice in creating learning content, and trial implementation in classroom learning activities. The analysis focused on three main aspects: (1) the improvement of teachers’ competencies in designing creative TikTok-based learning media, (2) students’ responses and learning experiences when using the platform, and (3) the effectiveness of the media in enhancing students’ understanding of Social Studies concepts. The results indicate that the use of TikTok improves the quality of learning media created by teachers and facilitates students’ independent learning. Pre-test and post-test data show an increase in students’ conceptual understanding, while student responses reveal a high level of learning interest through visual and interactive media. Nevertheless, several challenges related to device availability and internet connectivity were identified among some participants. In conclusion, TikTok is effective as an independent learning medium for Social Studies and contributes positively to improving students’ understanding and learning motivation. The study recommends continuous mentoring for teachers, strengthening ICT infrastructure, and further development of diverse learning media to support learning needs within the Merdeka Curriculum.

Stepanus Dapa Ole; Adelbertus Umbu Janga; Felysitas Ema Ose Sanga

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to design and develop a decision support system to determine the recipients of assistance in the Family Hope Program (PKH) in Pogo Tena Village. This system uses the (Technique for Order Preference by Similarity to Ideal Solution) method which aims to assist decision-makers in selecting families who meet the criteria to receive social assistance based on several predetermined factors, such as income level, number of family dependents, health conditions, and education. The method used in this study is a qualitative and quantitative method with a case study approach on PKH Pogo Tena Village. Data was obtained through interviews with related parties, field observations, and data collection from existing documents. In this system, the assessment is carried out by comparing alternative performance values based on pre-established criteria, and then using the TOPSIS method to determine the families who are eligible for assistance. The results of this study show that the designed decision support system can provide more objective and transparent recommendations for aid recipients. Using the TOPSIS method, the system can prioritize beneficiaries based on their proximity to the ideal solution, which helps minimize subjective errors in the beneficiary selection process. This research is expected to contribute to increasing the effectiveness and efficiency in the implementation of the Family Hope Program in Pogo Tena Village, as well as as a reference for other agencies that want to apply similar methods in social assistance programs.

Dinda Ameliya; Geby Fatmawati; Mawaddah Syafitri Lubis; Priska Amalia Sipayung; T. Khairani Nada Syavah Harumy

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Banana blossoms are often considered waste and rarely utilized by the community, even though this material is easily obtained, has nutritional value, and has the potential to be processed into economically valuable food products. This community service activity was carried out in Melati II Village, Pasar 6, Pala Hamlet, Perbaungan District, with the aim of providing assistance to the community in processing banana blossoms into chips as an alternative snack. The implementation method included a brief counseling on the potential and benefits of banana blossoms, training in processing techniques, hands-on practice in making chips, and a simple evaluation of the quality of the resulting product. The results of the activity showed that the community was able to process banana blossoms into chips with a crispy texture, acceptable taste, and an attractive appearance. In addition to improving community skills and creativity, this activity also helped reduce organic waste and opened up sustainable household-scale business opportunities for the local community.

Venna Paulina; Wulan Andini; Roza Andriani

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Based on article (Shelley, 2010) Human Trafficking is the act of recruiting, transporting, transferring, harboring, or receiving individuals through force, fraud, or corcecion for the purpose of exploiting them profit. This exploitation may include forced labor, sexual slavery, or other forms of commercial sexual exploitation. It is considered a serious violation of human rights and includes a form of modern slavery, a crime against humanity. Human trafficking is a global threat that requires serious attention and real action. Factors such as poverty, political instability, and lack of public awareness make human trafficking increasingly difficult to eradicate. Therefore, there is a need for international cooperation, government, and community cooperation to prevent, protect, and recover victims of human trafficking. Human trafficking is a serious crime that continues to grow, including in Cambodia, which is vulnerable due to geographical and socioeconomic factors. This study aims to analyze the handling of human trafficking cases in Cambodia from the perspective of international legal policy. Sexual exploitation, forced labor, and organ trafficking are the main forms of this crime. Although Cambodia has adopted various laws, its implementation is still hampered by limited resources, corruption, and weak cooperation between countries. International community support such as the Palermo Protocol has helped, but law enforcement remains inconsistent. This study emphasizes the importance of stricter law enforcement and an adequate rehabilitation system for victims. Collaboration between governments and NGOs is urgently needed to create effective solutions and better protection for victims of human trafficking.

Teuku Nabhan Zuhdi; Sri Nurhayati Selian

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Diabetes mellitus is a chronic disease with a steadily increasing prevalence in Indonesia. This condition not only affects physical health but also requires patients to make significant lifestyle changes to maintain stable blood glucose levels. Efforts to adopt a healthy lifestyle such as regulating diet, exercising regularly, and managing stress are often met with various challenges. In this context, family support plays a crucial role in helping patients adapt and remain consistent in self-management. This study aims to describe the experiences of type 2 diabetes patients in maintaining a healthy lifestyle and the forms of family support they receive. A qualitative phenomenological approach was used, involving three participants undergoing outpatient treatment at RSUD Sultan Iskandar Muda Nagan Raya. Data were collected through in-depth interviews, observations, and documentation, then analyzed thematically. The findings show that patients face challenges in maintaining dietary control, consistent exercise, and emotional balance. However, family support such as reminding patients to take medication, providing healthy meals, and offering emotional motivation serves as a key factor that strengthens patients’ commitment to a healthy lifestyle. The study concludes that the success of diabetes management is highly influenced by active family involvement. Therefore, educational and health intervention programs should integrate families as essential partners in supporting patients with diabetes.

Anjani Lidya Cahaya; Alfani Dwi Putri; Reksa Alvira; Sri Mulyani

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study was conducted to understand how parenting styles significantly influence the process of shaping children’s behavior. The method used in this research was a qualitative approach, with data collection carried out through interviews and direct observation of participants aged 10–18 years who live in Cicendo District, Bandung. Based on the results conveyed by several participants, it can be seen that parenting styles play a very important role in children’s growth and development as well as in the formation of their emotional conditions. Parents who play a positive role such as giving more attention, communicating well, and providing full support tend to build positive responses and emotional stability in children. This helps shape a healthy personality and creates a comfortable home environment that makes children feel safe. In contrast, parents who display negative roles and parenting styles such as being harsh, lacking attention, and frequently engaging in conflict tend to make children feel pressured and lack self confidence due to unmet emotional support. As a result, children may limit their relationship with their parents, which leads to emotional instability. Overall, the discussion shows that the family is the primary foundation for children, as their growth and development are strongly influenced by how parents fulfill their roles in shaping children’s personalities, which ultimately impacts their lives in the future.

Rifa Almudhia; Urip Pratama; Iskandar Iskandar

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Anxiety among family member in the Intensive Care Unit (ICU) is a common psychological issue. This situation arises from the uncertainty about the patient’s condition. Effective therapeutic communication by nurses is one of the key strategies to help reduce anxiety. This study was conducted from June 4 to July 20, 2025. This study aims to analyze the relationship between nurses’ therapeutic communication and the anxiety levels of family members in the ICU of RSUD Meuraxa, Banda Aceh. This research employed a quantitative, correlational design. The population consisted of 66 family members of ICU patients, with a sample of 57 respondents selected using a purposive sampling technique. The results showed that most families received therapeutic communication at a moderate level (50.9%) and a good level (49.1%). The anxiety levels experienced by the families were mostly moderate (54.4%) and mild (45.6%). The analysis revealed a p-value of 0.003, indicating a statistically significant relationship between nurses’ therapeutic communication and the anxiety levels of family member. These findings prove that therapeutic communication given by nurses plays a vital role in influencing the anxiety levels of patients’ families in the ICU. Therefore, the hospital management is encouraged to improve nurses’ therapeutic communication skills and establish supportive communication policies to enhance services and reduce anxiety among the family members in the ICU.

Nadeerah Hani’ Fauziyyah; I Wayan Sudiarsa; Ida Ayu Eka Sastradewi; Kadek Agustine Yueyin Parisya; Sartika Sartika

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Because it directly impacts revenue, customer loyalty, and long-term business sustainability, customer churn is a critical issue for the e-commerce industry. High churn rates indicate that a business is unable to retain existing customers, which means it is more expensive to acquire new customers. Therefore, a precise analytical approach is needed to identify customer behavior patterns that are likely to churn. Using machine learning methods, this study analyzes and predicts customer churn. For this study, the E-Commerce Customer Churn 2025 dataset, obtained from Kaggle, was used. This dataset consists of 10,000 customer data and contains fifteen variables covering transaction behavior, customer characteristics, and churn status. Data preprocessing, descriptive analysis, exploratory data analysis (EDA), and classification model development using Logistic Regression and Random Forest algorithms were part of the research project. Model evaluation was conducted using a Confusion Matrix and Receiver Operating Characteristic (ROC) Curve to evaluate the model's accuracy and ability to distinguish between churned and non-churned customers. The results showed that the Random Forest model performed better than Logistic Regression, with an ROC-AUC of 1.00. Furthermore, feature importance analysis revealed that the days_since_last_purchase variable was the most dominant factor in predicting customer churn. These findings are expected to help e-commerce companies design more effective, data-driven customer retention strategies.  

Gunawan, Gianna Gianella

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Thousands of metric tonnes of garbage remain unmanaged, and despite available solutions, many people are still reluctant to participate in proper waste disposal. This study aimed to identify the reasons behind the unwillingness of different age groups in Kuta Selatan, Badung, Bali to separate their garbage into biodegradable and non-biodegradable categories. This qualitative research used surveys and interviews for data collection. The survey involved three age groups: adolescents (10–19) with 15 respondents, young adults (20–39) with 15 respondents, and middle adults (40–60) with 11 respondents. Interviews were conducted with two environmental experts, and the data were analyzed using thematic analysis. The results showed that reluctance across age groups stemmed mainly from limited awareness of the environmental benefits of waste separation and the negative impacts of improper disposal. Adolescents additionally cited the lack of strict policies and penalties. Young and middle adults shared similar reasons, mostly linked to insufficient knowledge and low motivation. Environmental experts emphasized the importance of improving public awareness of waste management practices and enhancing waste management infrastructure through additional facilities and better-quality services. Overall, this study highlights the need for stronger policies, improved infrastructure, and increased public education to boost community participation in waste separation in Kuta Selatan.

Alisia Zahro’atul Baroroh; Ani Ani

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study is grounded in the issue of low student discipline and learning motivation in elementary schools, which requires teachers to apply more effective and context-based instructional strategies. The purpose of this research is to describe how teachers utilize social learning theory to enhance students’ discipline and motivation, as well as to analyze the impact of these strategies on classroom behavior and student engagement. This research employed a descriptive qualitative approach, with data collected through observations, interviews, and documentation involving teachers and students. The findings show that teacher strategies integrating modeling, positive reinforcement, and collaborative learning successfully create a more conducive learning environment. The use of teacher and peer role models was found to increase compliance with classroom rules, while the provision of positive feedback encouraged students to participate more enthusiastically in learning activities. Moreover, socially interactive learning helped students develop confidence and active engagement. The implications of this study affirm that social learning theory can serve as a strong foundation for teachers to design strategies that promote positive behavior and intrinsic motivation, making it highly relevant for integration into daily classroom practice.

Anugrah Satria Darmawan; Febby Ardera Br. Ginting; Mivtahul Zannah; Terang Claudia Simanjuntak; Mutiara Firdausi An Tasya +1 more

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Early childhood growth and development detection is an important process to identify potential physical, cognitive, emotional, and social developmental disorders in children before the age of six, which can help prevent long-term health and educational problems. Developmental screening is an initial assessment activity conducted to determine a child’s level of development according to their age. This screening aims to detect early whether a child’s development is within normal limits or if there is a possibility of developmental delay. This study aims to examine the developmental screening of children aged 5–6 years at RA Bunayya II. The research method used is qualitative research. Data were collected through observation and interviews. The results of the study indicate that all children are in the category of Developing as Expected. This is shown by the predominance of “Yes” responses on the indicators of the Pre-Developmental Screening Questionnaire (KPSP), which include aspects of speech and language, gross motor skills, fine motor skills, as well as social-emotional development and independence.

Imel Ahmarita Meliana; Darma Rika Swaramarinda; Rizki Firdausi Rachmadania

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the influence of the Deep Learning learning approach and school facilities on the learning outcomes of MPLB students at SMK Negeri 14 Jakarta. The research method used is a survey with a quantitative approach. The research population consisted of 180 MPLB vocational students, with a sample of 125 students determined through proportional stratified sampling techniques. Data collection was carried out using questionnaire instruments, while data analysis used multiple linear regression with the help of SPSS version 26 application. The analysis includes research instrument tests, classical assumption tests, and hypothesis tests. The results of the study show that there is a positive and significant relationship between the Deep Learning learning approach to student learning outcomes. In addition, school facilities have also been proven to have a positive and significant effect on learning outcomes. Simultaneously, the Deep Learning approach and school facilities together have a positive influence on the learning outcomes of MPLB students. These findings confirm that the success of learning is not only determined by the methods used, but also by the support of school facilities and infrastructure. Thus, the application of a Deep Learning approach supported by adequate school facilities can improve the quality of student learning outcomes at SMK Negeri 14 Jakarta.

Ni Kadek Lidia Ayu Aristina; I Gede Made Suradnyana; Ni Made Sukma Sanjiwani

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

Skin is the body's outermost organ, enveloping all parts of the human body. When the water content in the stratum corneum (SC) drops below 10%, the skin can become scaly, rough, and dry. Honey possesses humectant, emollient, and antioxidant properties, making it an effective moisturizer. The humectant properties of honey stem from its high sugar content, particularly glucose and fructose. These  sugars form hydrogen bonds with water, helping to retain moisture in the skin and thus providing a hydrating effect. Additionally, honey contains vitamin C, alpha hydroxy acids, and flavonoids, which contribute to the elasticity and firmness of the skin. Therefore, it is important to conduct a narrative review on the use of honey as a moisturizer in topical preparations, which can serve as a reference for future research. The literature search for this review was conducted using databases such as Google Scholar, Garuda Journal, MDPI, ResearchGate, and Publish or Perish, employing specific inclusion and exclusion criteria. The findings concluded that honey can be used as a moisturizer in various dosage forms, including body scrubs, anti-aging and moisturizing creams, serums, peel-off gel masks, lip moisturizers, and lip scrubs. The concentration of honey used in these formulations depends on the dosage form, its intended function in the formula (whether as an active substance, humectant, or emollient), and the comparison of honey concentration with other ingredients.

Samia Wildana A; Nurifah Nurifah; Sri Hastuti Andayani

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Nephrotic syndrome (NS) is a kidney disorder characterized by massive proteinuria, hypoalbuminemia, edema, and hypercholesterolemia, most commonly occurring in children. This disease can be caused by various conditions, such as minimal change disease, FSGS, or lupus nephritis. This case report discusses a 16-year-old boy who experienced nephrotic syndrome with symptoms of swelling throughout his body, accompanied by decreased appetite and a productive cough. The patient presented with complaints of swelling throughout his body that began 7 days after hospitalization and was accompanied by coughing and shortness of breath. A physical examination revealed massive edema, abdominal hypertympany, and shifting dullness. Laboratory tests revealed proteinuria, hypoalbuminemia, and decreased serum albumin. Other supporting tests confirmed nephrotic syndrome. The patient received medication therapy including diuretics, corticosteroids in the form of methylprednisolone, and albumin. Nephrotic syndrome in children can develop gradually and requires management that includes steroids, diuretics, and close monitoring of kidney function and electrolytes. Early detection and appropriate treatment can help improve the patient's prognosis.

Ayu irawati; Susianti Susianti; Arifa Usman; Hijrah Hijrah

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Balanced Nutrition Education and Strengthening Mothers' Participation in Posyandu Activities to Improve Toddler Nutritional Status Toddler nutrition continues to be a key focus in public health initiatives. Mothers' diet and active use of health services, particularly integrated health posts (Posyandu), are two factors that influence the nutritional status of toddlers. To help improve children's nutritional status, this community service project aims to strengthen mothers' involvement in Posyandu activities and raise their awareness of balanced nutrition. Thirty mothers of toddlers were targeted for this project, which was implemented in the Campalagian Community Health Center (Puskesmas) working area. Mothers were encouraged to actively participate in Posyandu activities through mentoring and education on balanced nutrition through counseling and interactive conversations. Mothers' attendance at Posyandu activities was monitored, and knowledge gains were measured using pre- and post-tests. The study found that mothers' average knowledge scores increased from 60 to 82, and mothers' attendance at Posyandu activities increased from 65% to 85%. This project demonstrates that balanced nutrition education and strengthening mothers' participation in Posyandu activities are effective in increasing mothers' knowledge and involvement, potentially supporting efforts to improve and prevent nutritional problems in toddlers on a sustainable basis.

Anom Dwiyantoro; Aghisna Tsanil Mafasa; Ana Zahratun Nisa; Melinda Wahyu Ningrum; Umi Lailatul Maghfiroh +1 more

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

This study aims to examine the aligenment between class scheduling and the performance of the live daily prayers among student4s at UIN Walisongo Semarang. As an Islamic higher education institution, UIN Walisongo expected to integrate academic activities with the religious obligateions of its students. However, the intensity of class schedules and the dynamics of campus activities often have the potensial to conflict with prayer times, making it necessary to investigate the exten to which academic schedules are synchronized with the required times for prayer. This research focuses on three main aspects: (1) the compatibility of class schedules with the times of the five daily prayers, (2) the extent to which academic administrator consider prayer times when designing class scheduls, and (3) the forms of taysir or facilitative measures provided by the anniversity to support timely prayer performance. Using a qualitative field research method and a case study approach, data are collected through observations, interviews, and documentation related to class schedules and worship facilities within the campus environment. The findings of this study are expected to provide a comprehensive understanding of the relationship between academic scheduling systems and the practice of performing the five daily prayers among students. In addition, this research aims to generate recommendations based on Islamic jurisprudence and Islamic time management principles, which my serve as a foundation for developing academic policies that are more supportive of religious observance. Such policies would help ensure that academic activities and religious obligations can operate in harmony and mutually reinforce one another.

Fadhilah Al Hanah; Atika Riaasari

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to determine the effect of service quality and promotion on members' saving decisions at BMT Fajar Bina Sejahtera Metro Branch. This research uses a quantitative approach with data collection through questionnaires given to 98 respondents, selected using purposive sampling technique. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that both service quality and promotion have a positive and significant effect on saving decisions, both partially and simultaneously. However, service quality has a more dominant influence compared to promotion. The coefficient of determination (Adjusted R²) indicates that 32.4% of the variation in saving decisions can be explained by these two independent variables. Therefore, BMT Fajar Bina Sejahtera needs to continuously improve service quality and design more effective promotional strategies to attract and retain members to be more active in saving. This research provides important insights for BMT management in formulating more precise policies to enhance members' saving decisions.

Tri Sartika; Ayu Devita Citra Dewi

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Menstrual stress is a common reproductive health problem among adolescent girls, which can interfere with learning activities, concentration, and overall quality of life. This community service activity aimed to improve the ability of female students to manage menstrual stress through education and practice of deep breathing techniques at SMPN 2 Rambutan, Banyuasin Regency. The activity used a one-group pretest–posttest pre-experimental design involving 30 female students who had experienced menstruation. Health education was delivered through interactive lectures, discussions, and practical demonstrations of deep breathing techniques, while evaluation was conducted using pre-test and post-test questionnaires on menstrual stress levels. The results showed a reduction in menstrual stress, with most participants shifting from moderate stress before education to mild stress after the intervention. These findings indicate that deep breathing techniques are effective in helping students independently manage menstrual stress. Therefore, health education combined with practical deep breathing exercises is recommended to be implemented continuously in schools as a promotive and preventive strategy for adolescent reproductive health.

Tri Sartika; Ayu Devita Citra Dewi

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Menstrual stress is a common reproductive health problem among adolescent girls, which can interfere with learning activities, concentration, and overall quality of life. This community service activity aimed to improve the ability of female students to manage menstrual stress through education and practice of deep breathing techniques at SMPN 2 Rambutan, Banyuasin Regency. The activity used a one-group pretest–posttest pre-experimental design involving 30 female students who had experienced menstruation. Health education was delivered through interactive lectures, discussions, and practical demonstrations of deep breathing techniques, while evaluation was conducted using pre-test and post-test questionnaires on menstrual stress levels. The results showed a reduction in menstrual stress, with most participants shifting from moderate stress before education to mild stress after the intervention. These findings indicate that deep breathing techniques are effective in helping students independently manage menstrual stress. Therefore, health education combined with practical deep breathing exercises is recommended to be implemented continuously in schools as a promotive and preventive strategy for adolescent reproductive health.

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.