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Mely Hantari; Azriel Dani Danuarta; Ahmad Surya Hadinata

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

Brigita Elisabet KR. Uran

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This community service program aimed to strengthen the capacity of economic institutions and community business groups in villages and urban areas within the OVOP program locations in East Flores Regency. The program responded to the growing need for adaptive business strategies in the digital era and the importance of developing local potential into competitive products. It was implemented through a participatory, educative, and applicative approach during September 8–12, 2025. The training methods included lectures, interactive discussions, case studies, hands-on practice, and simulations to ensure a balance between theoretical understanding and practical application. The findings indicate significant improvements in participants’ understanding of the OVOP concept, managerial competencies, financial administration, and technical skills in product processing, packaging, and labeling. In addition, participants demonstrated increased awareness and ability in applying digital marketing strategies to expand market reach. The program also fostered stronger collaboration networks among business groups, economic institutions, and local government stakeholders. High participant engagement and active involvement throughout the sessions reflect the effectiveness of the training design. Overall, this program contributes to enhancing local economic resilience and promoting sustainable, competitive, and community-based enterprises. The study highlights the importance of continuous mentoring, institutional strengthening, and policy support to sustain the long-term impact of capacity-building initiatives in rural and semi-urban areas.

Mardini Hasugian; Etik Umiyati; Rosmeli Rosmeli

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

Samsuto Samsuto; Khalimi Khalimi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Illegal logging is a serious environmental problem in Indonesia due to its direct impact on forest destruction, biodiversity loss, and increased carbon emissions. The Indonesian government has established various public policies and legal instruments to address illegal logging practices, such as the Forestry Law, the licensing system, and strengthening law enforcement agencies. However, the effectiveness of these policies remains a concern, given that illegal logging cases continue to occur in various regions. This study aims to assess the effectiveness of public policies in enforcing environmental law, focusing on illegal logging cases in Indonesia. The method used in this study is a normative juridical approach by examining regulations, government policies, and secondary data from reports from relevant institutions and previous research results. Analysis shows that despite comprehensive public policy design, its implementation still faces various obstacles, such as weak oversight, poor coordination between institutions, limited human resources, and corrupt practices. Furthermore, social and economic factors in communities surrounding forests also influence the success of environmental law enforcement. Therefore, strengthening law enforcement agencies, transparency and accountability, and active community involvement in forest management are essential. With these improvements, public policy is expected to be more effective in preventing and combating illegal logging for the sake of environmental sustainability in Indonesia.

Andilala; Rina Chairani Lubis; Juliana Sion Sihombing; Fatmazahra; Siti Nurdiana +1 more

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

Mothers in Bingkat Village have daily activities as housewives and participate with their husbands as farmers and livestock, as well as social activities of village and religious organizations, not to the extent of family economic improvement activities. Making instant dry healthy drinks from natural ingredients, such as ginger or other plants around the house is very easy, simple tools, low cost, and has economic value. The target of the activity is to provide assistance in making dry instant healthy drinks. Based on this, it is considered necessary to provide assistance in making dry instant healthy drinks. Assistance is not only manufacturing, but also good product packaging and counseling on the marketing direction of products made by the people of Bingkat Village. This instant dry healthy drink product from natural ingredients has a selling value, so it is hoped that it can increase family income and welfare.

Putu Eka Utama Putra; I Wayan Sukadana

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the technical and economic impact of power evacuation work on the 20 kV distribution system at PT PLN (Persero) UP3 East Bali. The main problem studied is the high losses and poor voltage profile on the downstream side of the Kintamani feeder. The method used is load flow simulation using ETAP software with a comparative approach to conditions before and after power evacuation. The results showed that the active losses decreased from 1.017 MW to 0.626 MW (efficiency 38.45%), accompanied by an increase in the end voltage from 16.32 kV to 18.72 kV and 19.38 kV, thus meeting the SPLN 1:1995 standard. The reduction in losses resulted in energy savings of 3,425,160 kWh/year. From the economic side, a payback period (PBP) of 1.40 years was obtained, which shows that the project is financially feasible. In addition, the improvement of network performance also contributes to the reliability of the distribution system and the continuity of the distribution of electrical energy to customers. Thus, power evacuation work has been proven to be effective in improving power distribution efficiency, improving voltage quality, and providing significant economic benefits.

Mia Kurniati; Tutik Sukmalasari Putri; Sutriningsih Sutriningsih; Suharti Suharti; Rizky Maulana Raharja

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Low financial literacy among students, particularly in Islamic boarding schools, poses a challenge in fostering early economic independence. At Pondok Pesantren NW Montong Lisung, students generally lack the ability to manage pocket money, maintain financial records, and develop saving habits. This condition underlies the implementation of a community service program aimed at building smart financial habits through financial management education. The method employed a participatory approach consisting of counseling, training, and mentoring stages. Evaluation was conducted using pre-test and post-test, observation, and assessment of students’ financial record practices. The results showed a significant improvement in students’ financial literacy, increasing from an average of 42.5% to 79.5%, along with positive behavioral changes such as increased saving habits and better expense control. These findings indicate that financial management education is effective in improving students’ financial understanding and skills. Therefore, this program is important to be implemented sustainably to support the development of students’ economic independence in the future.

Firdaus, Lailul Fuadah

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This article examines the implementation of a sharia financial literacy education program aimed at supporting community economic development at the Balai Perkumpulan Sub PPKBD Tambakkemerakan, Krian, driven by the persistently low level of community literacy regarding Islamic finance concepts and practices, which has the potential to impede the optimization of Islamic principles-based economic well-being. Employing the Participatory Action Research (PAR) method, this study engaged community members actively throughout the processes of problem identification, program implementation, and evaluation, with activities conducted through socialization sessions, interactive discussions, and practical demonstrations of sharia-compliant financial management in real-life contexts. The findings indicate a measurable improvement in community comprehension of Islamic finance fundamentals, including the prohibition of riba (usury/interest), the importance of financial planning, and the utilization of sharia-compliant financial institutions, alongside observable attitudinal shifts toward more prudent and Islamically normative financial behavior. These outcomes suggest that the program contributes positively to fostering community economic independence and strengthening the application of Islamic economic principles at the household level.

Mohammad Hifni; Winda Putri Julianah; Chindy Nurul Fadilah; Muhammad Solihin; Wira Pratama

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

Ahmad Alfan Al Azizi

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.

Desta Dwi Widyadarma; Ni Kadek Gita Sri Wardini; Putu Gede Ardika; Devina Zanati Dwi Aprilianda; Septi Adelina Simanullang

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

Nopriadi Nopriadi; Sintar Nababan; Marwan Marwan; Bambang Sujarwadi; Arum Marwati +2 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Manggis Village, Mojosongo District, Boyolali Regency has considerable potential in local products, particularly in agriculture and processed food sectors. However, limited digital literacy among community members has caused marketing practices to remain conventional, with limited market reach and low promotional effectiveness. This community service program aims to improve community skills in creating, managing, and distributing digital content to support the promotion of local products. The methods used include training, hands-on practice, and mentoring in producing photo and video content, writing promotional captions, and managing social media platforms. The activity was conducted over two days and involved local SMEs, youth organizations, and village officials. The results indicate an improvement in participants’ ability to produce attractive digital content and manage social media accounts more systematically. In addition, a village digital media team was formed, and a two-week content plan was developed to ensure continuity. This program positively contributes to strengthening community capacity in utilizing digital media for broader, sustainable local product promotion while supporting economic competitiveness among rural communities in the future.

Siti Ambarwati; Armansyah Walian; Erdah Litriani

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the influence of Corporate Social Responsibility (CSR) programs on community welfare. The research employs two variables, namely Corporate Social Responsibility as the independent variable and Community Welfare as the dependent variable. The population of this study consists of residents in Sidomulyo Village, with a sample of 97 respondents selected using a purposive sampling technique. Data were collected through questionnaires and interviews using a Likert scale that had been tested for validity and reliability. The data analysis method applied in this research is simple regression analysis. The results indicate that Corporate Social Responsibility has a positive and significant effect on community welfare. This finding suggests that well-implemented CSR programs contribute to improving the quality of life, increasing income, strengthening social relationships, and enhancing access to education and health services. Furthermore, CSR programs also support sustainable community development by empowering local communities and improving social and economic conditions. Therefore, CSR plays a strategic role in fostering long-term welfare and development within the community.

Muhamamd Ashsubli; Robithoh Alamhadi Faisal

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Community service is an integral part of the Tri Dharma of Higher Education, aimed at providing tangible contributions to society. This activity was carried out in the form of a training program for the development of paripurna mosque imams across Pekanbaru City, focusing on improving the competencies of imams in both religious practices and the understanding of Islamic economics. The background of this activity is based on the existing gaps in imam quality, the lack of integrated training programs, and the increasing demands placed on the role of imams in society. The methods used in this program included observation, interviews, and the implementation of direct training sessions in mosques. The results of the activity indicate an improvement in participants’ understanding of the strategic role of imams as well as their literacy in Islamic economics. In addition, this program also strengthened the role of mosques as centers of worship, education, social engagement, and community-based economic development.This activity is expected to serve as an initial step toward developing professional, ethical, and competent mosque imams who are capable of addressing the challenges of modern society.

Dudiyanto Pakaya

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Population mobility is a dynamic phenomenon that plays an important role in regional development processes. Population movement is influenced by various interconnected factors, particularly social, economic, and environmental aspects. This study aims to analyze the factors influencing population mobility using a Systematic Literature Review (SLR) approach. Data were collected from relevant national and international scientific literature published within the last ten years. The results indicate that economic factors are the primary determinants driving population mobility, particularly in relation to employment opportunities and income improvement. Meanwhile, social factors such as education and social networks act as supporting elements in the mobility process. Environmental factors also show significant influence, especially in the context of climate change, natural disasters, and environmental degradation. The interaction among these factors demonstrates that population mobility is a multidimensional phenomenon that requires a comprehensive analytical approach. This study is expected to contribute to the development of population studies and serve as a reference for sustainable development policy formulation.

Ulfa Rahmawati; Idelfonsus Worong; Catur Puji Rahayu; Vivi Dwi Purwati; Nurur Rosyidah +19 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Impactfull Community Service Program (KKN) of Universitas Mayjen Sungkono in Pohjejer Village was conducted to optimize the utilization of butterfly pea flower (Clitoria ternatea) as a local resource that has not been fully utilized. The main problem faced by the community, particularly housewives, is the limited knowledge and skills related to the benefits, processing techniques, and business opportunities of butterfly pea flowers. This program aimed to enhance community knowledge and skills in processing butterfly pea flowers into herbal beverage products with economic value and the potential to be developed as home-based enterprises. The implementation methods included a community organizing approach, participatory socialization, interactive discussions, and direct demonstrations of herbal beverage production using butterfly pea flowers. The results indicated an improvement in participants’ understanding of the health benefits of butterfly pea flowers, appropriate processing methods, and their potential development as MSME products. In addition, the program increased participants’ interest and motivation to independently produce herbal beverages as an additional source of household income. Overall, this KKN program had a positive impact on encouraging the utilization of local resources to improve household economic conditions and empower rural communities.

Arnelita Ayu Az-zahwa; Herdiani Romadhona; Annisa Aulia Rahmah; Blezend Syahrira Rona Maynando; Yesha Verlita Evelin +3 more

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Khairun Nisa; Hapip Udin; Fadhil Rozin Asyam

Deposisi: Jurnal Publikasi Ilmu Hukum 2026 International Forum of Researchers and Lecturers

Prodeo legal aid is one of the ways in which the state fulfils its responsibility to guarantee access to justice for economically disadvantaged members of the public. However, its implementation still faces challenges, particularly budgetary constraints, meaning that not all applications for prodeo legal aid can be processed. This issue arises in Industrial Relations Court (PHI) cases at the Banjarmasin District Court. This study aims to examine the implementation of prodeo services in PHI cases and to analyse these budgetary constraints from a constitutional law perspective. The methodology employed is a normative legal approach with an empirical focus, utilising a review of legislation, interviews, observations, and a literature review. The research findings indicate that prodeo is a service for litigation at no cost, funded by the state through the State Budget Allocation (DIPA). In 2025, a budget of Rp. 33,728,000 was only sufficient to handle 13 cases, meaning the service depends on the availability of funds. This situation reflects a gap between the constitutional guarantee of access to justice and practice on the ground. Therefore, improvements are needed in budget planning, allocation, and management, as well as the strengthening of the role of Legal Aid Posts and Legal Aid Institutions to enhance access to justice for the underprivileged.

Hartanto, R. Daniel; Shidik, Guruh Fajar; Alzami, Farrikh; Fanani, Ahmad Zainul; Marjuni, Aris +1 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Attention mechanisms have been widely incorporated into recurrent neural network architectures for financial time series forecasting, with most prior work reporting improvements in price-level error metrics. This study revisits that claim through a controlled empirical comparison of four deep learning architectures on nearly two decades of Telkom Indonesia (TLKM) closing price data from the Indonesia Stock Exchange (IDX). The models evaluated are a three-layer Gated Recurrent Unit (GRU) baseline, a comparable Long Short-Term Memory (LSTM) network, a Bahdanau end-attention GRU (Attn-GRU-V2), and a multi-head self-attention GRU hybrid (Attn-GRU-V3). Each architecture is trained over 30 independent runs with distinct random seeds, and performance is reported as 95% confidence intervals derived from the t-distribution. Statistical comparisons employ the Wilcoxon signed-rank test, a nonparametric paired test appropriate given the confirmed non-normality of residuals. The main finding is a consistent trade-off: the plain GRU achieves the lowest RMSE (94.02 ± 1.22 IDR) across all 30 runs, while Attn-GRU-V2 achieves the highest directional accuracy (45.91 ± 0.09%), surpassing GRU in every independent run. Bahdanau attention weights are nearly uniform across the 30-day lookback window (coefficient of variation: 3.21%), indicating that the mechanism cannot identify selectively informative timesteps in this univariate price series. This finding is consistent with the weak-form Efficient Market Hypothesis for the Indonesian market. An ablation study reveals that a 20-day lookback window maximizes directional accuracy (47.72 ± 0.21%) for the Attn-GRU-V2 model. These results suggest that Bahdanau end-attention consistently and significantly improves directional accuracy relative to a plain GRU baseline, providing an architecturally attributable advantage for direction-based applications, even when absolute price-level error is not reduced. The directional accuracy values remaining below 50% across all models are consistent with a weak-form efficiency characterization of the Indonesian market.

Mariah Mariah; Yuswari Nur; Didiek Handayani Gusti; Muhammad Idris; Musdalifah Musdalifah +2 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aimed to enhance the economic competitiveness of rural communities through inventive entrepreneurship methods. The program was implemented in Batu Putih Village, Mallawa District, Maros Regency, involving 25 participants consisting of MSME actors, housewives, and youth organization members. It was designed as a community empowerment program based on local potential and integrated with digital technology. A participatory approach was applied by involving participants in identifying local resources, exploring business opportunities, developing business ideas, and implementing marketing strategies. The activity stages included mapping local economic potentials, providing entrepreneurship training focused on creativity and innovation, assisting business digitalization through social media and online marketplaces, and evaluating participants’ capacity improvement. Participants were also introduced to basic business management, product packaging, and digital marketing strategies to strengthen product competitiveness. The results showed a significant increase in participants’ entrepreneurial understanding and skills, as reflected in the improvement of test scores from 48% in the pre-test to 87% in the post-test. In addition, 70% of participants successfully developed new products based on local potential, while 60% were able to market their products online. Three new businesses were also established by utilizing local resources sustainably. Overall, inventive entrepreneurship methods proved effective in increasing creativity, productivity, and economic independence among rural communities.