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Nafisa Quraisyita Dewi

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the paradox of stunting in Yemen, particularly the disconnect between humanitarian response priorities and children's actual nutritional needs amid the ongoing conflict. Stunting, a form of chronic malnutrition, is a significant public health issue in Yemen, exacerbated by the conflict's disruption of food, healthcare, and sanitation systems. Despite the clear evidence of rising stunting rates, international humanitarian interventions tend to focus on addressing acute crises, such as extreme hunger, while neglecting long-term nutritional needs. Using a qualitative literature review approach, the research synthesizes data from archival documents, reports, and secondary sources to explore the structural causes of stunting and the challenges faced by humanitarian actors in Yemen. The findings reveal that the protracted conflict, economic collapse, and humanitarian blockades have worsened food insecurity and malnutrition. Moreover, the humanitarian response often prioritizes short-term survival over long-term prevention of stunting, resulting in a lack of integrated, multisectoral interventions. The study emphasizes the need for a paradigm shift in humanitarian policies to incorporate long-term development strategies and integrate stunting prevention. This research contributes to the academic understanding of the humanitarian-development nexus and offers recommendations for more holistic interventions.

Ridwan Galema; Kalih Trumansyahjaya; Rahmayanti Rahmayanti

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

Gorontalo Province possesses significant mineral resource potential, particularly gold, silver, and copper, positioning the mining sector as a key driver of regional economic growth. However, a shortage of skilled local labor and the scarcity of vocational educational institutions in the mining field severely hamper human resource development in this sector. This study aims to design a Mining Polytechnic Campus in Gorontalo by applying sustainable architecture principles, encompassing energy efficiency, environmentally friendly materials, sound wastewater management, and user comfort. The research approach involves literature studies, field observations, interviews with relevant stakeholders, and quantitative data analysis regarding resource potential, the number of senior high school students, and educational space requirements. The design results emphasize site arrangement, building mass configuration, utility systems, and interior and exterior spaces that support academic, social, and community activities. The application of sustainable architecture principles is expected to create a campus that not only meets the needs of mining vocational education but also contributes to environmental conservation and sustainable regional development.

Andriyansah Setiawan; Tri Suseno Aji; Rosadi Rosadi; Muhammad Yusuf; Hanif Khairullah

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

D. Rupindara, Kriatian; Lukas Benu , Fredrik; Huri Wulakada, Hamza

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

The Family Hope Program (Program Keluarga Harapan/PKH) is Indonesia's primary conditional cash transfer (CCT) scheme for poverty alleviation. This study examines PKH effectiveness in improving household welfare among beneficiaries in Oebobo District, Kupang City, East Nusa Tenggara (NTT), employing a Three-Stage Least Squares (3SLS) simultaneous equation approach. The analysis integrates a Gender Equality, Disability, and Social Inclusion (GEDSI) perspective to evaluate Access, Participation, Control, and Benefit (APCB) dimensions for vulnerable groups. A mixed-methods explanatory sequential design was applied to 151 beneficiary households selected via proportional sampling across three urban sub-districts. The 3SLS estimations establish that targeting accuracy (X1) and economic empowerment (X3) are the most significant determinants of PKH effectiveness; PKH effectiveness (Y1) strongly shapes household governance (Y2) through the Family Capacity Building Meetings (P2K2) mechanism; and PKH effectiveness is the dominant determinant of household welfare (Y3), with a near-unity coefficient (β=0.97). GEDSI analysis reveals that female-headed households, the elderly, and persons with disabilities face compounding vulnerabilities inadequately addressed by current program design. The study recommends strengthening data verification systems, embedding economic empowerment as a core pillar, and adopting differentiated targeting based on intersectional vulnerability profiles.

Soesanto Soesanto; Mega Darmi Novita

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research aims to examine the cultivation system of porang as an intercrop in pine forests, analyze production costs, revenue, and income, as well as assess the feasibility of porang farming in Jatirejo District, Mojokerto Regency. The research employed a census method with 20 purposively selected porang farmers as respondents. Data were analyzed by calculating production costs, revenue, income, and the Revenue Cost Ratio (R/C). The results showed that most farmers applied the row planting system, which achieved higher productivity (4,507 kg/ha) compared to the random planting system (4,029 kg/ha), as orderly arrangement supports optimal growth. The average production cost in the row planting system was IDR 9,697,833, with revenue of IDR 42,250,000 and income of IDR 32,552,167. Meanwhile, the random planting system incurred an average production cost of IDR 8,369,500, with revenue of IDR 26,437,500 and income of IDR 18,068,000. The R/C ratio of the row planting system was higher, at 4.3, compared to 3.1 in the random planting system. These findings indicate that the row planting system is more profitable and cost-efficient, and porang farming is economically feasible to be developed as an intercrop in pine forests.

Anggi Yulia; Laeli Nur Khanifah; Farita Kaila; Safira Natasya; Naila Indriyani

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze the effectiveness of the Trans Banten Program in supporting the development of public transportation in Serang City. The research uses qualitative methods with a case study approach. Data was collected through observation, interviews, documentation and literature study, then analyzed interactively. The research results show that the Trans Banten Program is quite effective in increasing community accessibility and mobility, especially towards areas of education, government and public services. This service also provides economic benefits through reduced transportation costs and is supported by facilities that are relatively comfortable and safe for users. In addition, the increase in the number of passengers shows the public's acceptance and need for public transportation. However, the effectiveness of the program is not yet optimal because there are still obstacles in the form of fleet limitations, inaccurate operational schedules, passenger density during peak hours, and limited service information. Therefore, it is necessary to improve service quality, add fleets, and strengthen information systems to support the sustainability and optimization of the Trans Banten Program as public transportation in Serang City.

Abdul Husain Natsir; Nasrullah Sapa

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The rapid development of financial technology (fintech) in the digital era presents both opportunities and challenges for the Islamic economic system. This study aims to analyze the concept of Islamic fintech, its role in digital economic transformation, and its legal review from the perspective of Islamic economic law (fiqh muamalah). Using a qualitative method with a normative juridical approach, this research examines various fintech models operating on sharia principles—including Islamic peer-to-peer (P2P) lending, digital Islamic crowdfunding, sharia payment gateways, and Islamic robo-advisory—and reviews their compliance with the principles of prohibition of riba (usury), gharar (excessive uncertainty), maysir (gambling), and the requirement of maslahah (public benefit). The results indicate that: (1) Islamic fintech represents a legitimate financial innovation insofar as it adheres to the principles of sharia; (2) the National Sharia Council–Indonesian Ulema Council (DSN-MUI) fatwas, particularly No. 117/DSN-MUI/II/2018 on Information Technology-Based Financing Services, provide a regulatory framework but require continuous updating to keep pace with technological developments; (3) Islamic fintech contributes significantly to financial inclusion, particularly for unbanked communities in Indonesia; and (4) challenges related to sharia compliance, data governance, and regulatory harmonization remain critical issues requiring the joint attention of regulators, sharia scholars, and technology practitioners. This study contributes to the development of Islamic economic law theory in the context of digital transformation and provides practical recommendations for Islamic fintech stakeholders.

Wawan Rudi Berlianto; Dedi Purwana; Agus Wibowo

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Feasibility evaluation is a crucial step in port development as it ensures that the project to be implemented provides optimal technical, economic, social, and environmental benefits. This study aims to provide a comprehensive overview of global research trends related to port feasibility evaluation, approaches applied in previous studies, and risks that arise when feasibility aspects are neglected in port development. Using a systematic literature review (SLR) approach, the study analyzes articles published between 2020 and 2025 indexed in Scopus. The results show that there has been increasing global attention to the importance of sustainable ports focused on green technologies and terminal automation. However, many studies still overlook social and environmental risks in feasibility evaluations. The study also found that neglecting feasibility aspects can lead to economic losses, environmental damage, and social dissatisfaction, resulting in project failure. Therefore, this research emphasizes the need for a more integrated feasibility evaluation that includes all technical, economic, social, and environmental dimensions. This study is expected to contribute to the development of a more holistic feasibility evaluation model, especially for developing countries like Indonesia, which still face significant challenges in port modernization and the adoption of green technologies.

Zahwan Azzahi Alfirdausi; Muh. Hanif

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Student cooperatives in Islamic boarding schools are no longer merely understood as business units providing daily necessities, but have developed into socio-economic spaces that shape independence, trust, and Islamic entrepreneurship education among students. This study is motivated by the limited number of studies examining pesantren cooperatives as socio-religious processes that cultivate values of trustworthiness, responsibility, transparency, and cooperation in students’ daily lives. The study aims to explain the empirical practices of student involvement in cooperative management, the social relations formed through economic activities in pesantren, and their implications for Islamic entrepreneurship education and the strengthening of pesantren economic independence. This research employed a qualitative approach with a field study method conducted at Pondok Pesantren Modern Elfira 2 Purwokerto. Data were collected through observation, interviews with cooperative administrators and student managers, and documentation of financial reports and cooperative operational activities. The findings reveal that students are directly involved in managing goods inventory, customer service, digital financial recording, and the distribution of daily necessities within the pesantren environment. These practices foster values of trustworthiness, transparency, responsibility, and cooperation through supervision systems, work shift arrangements, and daily evaluations. In addition to strengthening the pesantren’s economy, the cooperative also functions as a medium for experiential Islamic entrepreneurship learning. This article contributes to the sociology of Islamic education by demonstrating that student cooperatives function as socio-economic laboratories that shape students’ independence, social trust, and Islamic entrepreneurial ethics within the everyday life of pesantren communities.

Shinta Palupi

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

Soybean is an important food commodity in Indonesia because it is the main raw material for tofu and tempeh, two major protein sources widely consumed by the population. However, domestic soybean production remains far below national demand resulting in heavy dependence on imports. In contrast maize is increasingly preferred by farmers due to its higher productivity and a more stable economic value. Therefore, maize–soybean intercropping has emerged as a promising strategy to improve land-use efficiency while increasing soybean production without reducing maize cultivation. This study systematically mapped and synthesized maize–soybean intercropping research in Indonesia and conducted a meta-analysis of Land Equivalent Ratio LER values reported across studies. Literature searches using Scopus, Web of Science, and Google Scholar identified 179 eligible publications published between 1978 and 2023. Most studies focused on agronomic factors such as variety selection spacing arrangement and fertilizer management. Meta-analysis showed average LER values of 1.47 ± 0.046 for maize–soybean intercropping and 1.36 ± 0.081 for maize–mung bean intercropping indicating advantages over monoculture systems. However, inconsistencies in methodology and reporting standards limited study comparability and sustainability assessments. Future research should integrate ecological, social, and long-term economic indicators alongside standardized reporting frameworks to strengthen evidence-based intercropping recommendations nationally for sustainable agriculture.

Ramadhan; Soleh, Badrus; Junaidi, Achmad

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

Laurensius Ryan Prasetia Tungary S

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This research analyzes the interconnection between energy geopolitics and global security through the case study of Venezuela, the country with the world's largest proven oil reserves. The background highlights that energy has become a strategic commodity driving geopolitical tensions in the international system. The objective is to answer three fundamental questions: why energy is critically needed, how the distribution of the world's oil reserves creates strategic inequality, and how the Venezuela case illustrates resource grabbing mechanisms. The method used is qualitative with a single case study approach, employing neorealism and dependency theory as analytical frameworks, with data sourced from official reports of international organizations (OPEC, IEA, IMF, EIA), news media, and academic literature. The findings reveal that the United States' escalating pressure on Venezuela from economic sanctions, maritime blockades, to military threats reflects a systematic pattern of resource imperialism disguised as counter-narcotics efforts. The impact on Venezuela includes GDP contraction of 4 percent, hyperinflation exceeding 530 percent, and 8 million people displaced. The implications underscore that the current global energy order remains dominated by zero-sum logic, requiring reform of international energy governance to be more just and sustainable.

Tesyahtul Senni Khairiyah; Nazwa Mirandes; Ellisa Umami; Desta Fauziah Setiawan; Adinda Aulia Dinasta +10 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Hydroponic cultivation of mustard greens (Brassica juncea L.) in greenhouses is an effective alternative for overcoming land limitations, particularly in urban areas. Hydroponic systems enable plants to obtain nutrients optimally through the application of the Nutrient Film Technique (NFT) and Deep Flow Technique (DFT), thereby promoting more efficient plant growth. In addition, the success of hydroponic mustard cultivation is influenced by environmental control, including temperatures ranging from 15–35°C and relative humidity levels of 70–90%. Plant nutrient requirements are supplied through an AB Mix nutrient solution with a pH range of 5.5–6.5 and an electrical conductivity (EC) value of 1.5–3.0 mS/cm. This review aims to analyze various factors affecting the growth of hydroponic mustard greens, including nutrient management, environmental conditions, and biological pest and disease control using beneficial agents such as Trichoderma and Bacillus. Furthermore, this study discusses several technical and economic challenges that may influence cultivation success. The findings indicate that hydroponic systems can significantly improve crop productivity and yield quality, reduce the use of chemical pesticides, and support the implementation of sustainable and environmentally friendly urban agriculture in Indonesia.

Mohammad Iqbalya; Nur Qoilun

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of legal responsibility by goat farmers in managing waste from Etawa goat farming based on a circular economy model at Nusantara Farm, Sidoarjo. The study employs both normative juridical and empirical juridical approaches, with data collection techniques including literature review, interviews, and field observations.The results indicate that waste management is carried out through direct utilization, such as using livestock manure as organic fertilizer, selling waste, and distributing it to the surrounding community. These practices demonstrate that waste is not disposed of carelessly but rather reused, thereby creating economic and functional value.From a legal perspective, this condition reflects the fulfillment of the farmers' responsibilities in accordance with applicable laws and regulations, particularly in efforts to prevent environmental pollution. Furthermore, these waste management practices partially embody the principles of the circular economy, especially in terms of reuse.However, the current waste management practices remain conventional and are not yet optimally integrated. Therefore, there is a need to develop a waste management model based on an integrated closed-loop system to enhance the economic value of waste while ensuring more effective environmental sustainability.

Retno Pangesti; Syarlla Zenia Aliah; Nazela Nazela; Vieronica Varbi Sununianti4; Istiqomah Istiqomah +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the consumptive culture of students in following trends using Karl Marx’s social class theory perspective. The phenomenon of consumptive behavior among students is no longer based on rational needs but is influenced by social, economic, and digital technological developments. This research uses a qualitative approach with a library research method by collecting and analyzing various relevant literature sources. The findings indicate that students’ consumptive behavior is part of modern capitalism mechanisms that shape consumption patterns through class relations, digital media, and social identity construction. From Marx’s perspective, consumption functions as a tool for reproducing the capitalist system that maintains social inequality, while Herbert Marcuse’s perspective reinforces that modern consumption is driven by “false needs” constructed through media and industry. In addition, factors such as family socioeconomic status, social environment, digital media, and the need for social recognition also strengthen students’ consumptive behavior. Therefore, student consumptive culture can be understood as a multidimensional phenomenon resulting from the interaction between economic, social, and ideological structures in modern society.

Muhamad Ihsan Khuluki; Renata Fifa Aulia; Fauziyah Zalfa Attazqiya; Sutrimo Purnomo

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

Educational dualism is a phenomenon that emerged in the Indonesian education system since the Dutch colonial era, which separated Western education from indigenous education. Western education introduced by the colonial government was more oriented towards colonial administrative and economic interests, and was generally intended for Europeans and indigenous elites such as the priyayi class. Meanwhile, indigenous communities widely developed religious-based education through Islamic boarding schools (pesantren) institutions that gave birth to communities of santri (Islamic students). This study aims to analyze the forms of educational dualism in the early 20th century by reviewing three developing educational models: European education, priyayi education, and santri education. The method used is a literature study by examining various books, scientific journals, and historical sources relevant to the development of education during the colonial period. The results of the study indicate that European education functioned as a means of developing an educated workforce that supported the colonial administration, while priyayi education became a path of social mobility for indigenous elites who acted as intermediaries between the colonial government and society. On the other hand, santri education through Islamic boarding schools developed independently and played an important role in maintaining religious values and the cultural identity of the community. Thus, the dualism of education during the colonial period not only reflected the inequality of access to education, but also shaped the social structure and intellectual dynamics of Indonesian society in the early 20th century.

Iwan Setyawan; Nita Octavia Kawi; Jelita Jelita

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the factors causing children to become involved in narcotics abuse, the judges’ considerations in delivering verdicts, and the conformity of such decisions with applicable legal provisions. This research employs a normative juridical method with a descriptive-analytical approach, based on literature review and analysis of Decision Number 3/Pid.Sus-Anak/2021/PN Bnt. The results indicate that children’s involvement in narcotics-related crimes is influenced by multidimensional factors, namely economic, environmental, and legal factors. Economic factors include family financial pressure; environmental factors involve peer influence and lack of parental supervision; while legal factors relate to limited understanding of legal consequences. Judges’ considerations in rendering decisions are not only based on juridical aspects but also take into account the social and psychological conditions of the child. However, the imposition of imprisonment is considered not fully aligned with the principles of restorative justice and child protection. Therefore, it is necessary to optimize the implementation of diversion and non-penal approaches in the juvenile justice system.  

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Aisa Rosa; Rienika Putri; Vieronica Varbi Sununiati; Istiqomah Istiqomah; Deni Aries Kurniawan

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Consumerism is an increasingly dominant phenomenon in modern society along with the development of capitalism, globalization, and information technology. Society's consumption patterns have shifted from being primarily oriented toward fulfilling needs to fulfilling symbolic desires. In this context, Jean Baudrillard's thinking is relevant in explaining that consumption is no longer based on use value, but rather on the sign value inherent in a commodity. This study aims to analyze the phenomenon of consumerism in modern society through Jean Baudrillard's critical perspective and to uncover its social implications. The research method used is a qualitative approach with library research, which examines various scientific literature, books, and journals related to consumerism and simulation theory. The results show that consumerism has created a pseudo-reality (simulacra), where individuals consume based on symbolic impulses shaped by the media, advertising, and popular culture. Consumption becomes a means to construct self-identity and gain social recognition, thus encouraging excessive consumer behavior. Furthermore, this phenomenon also results in social alienation, identity crises, and dependence on the global capitalist system. Thus, consumerism is not only an economic activity but also a complex socio-cultural phenomenon. Therefore, critical awareness is needed so that society can be more rational and selective in its consumption practices

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.