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Margaretha Bakang Hera; Rex Tiran; Diana S.A.N Tabun; Ananias R.P Jacob

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the role of the Kupang City Council in carrying out its supervisory function on gender-responsive maternal and child health policies, with a case study focus on Oebobo District. The background of this study stems from the high maternal and child mortality rates and the suboptimal implementation of Kupang City Regulation No. 7 of 2013. This study uses a qualitative approach with interview, observation, and documentation techniques, and involves informants from DPRD members, health workers, posyandu cadres, and community leaders. The results show that the DPRD, particularly through Commission IV, has carried out its supervisory function through regulatory support, budget allocation, program evaluation, and field visits. Some of the programs supervised include Free Nutritious Meals (MBG), strengthening Posyandu, and basic health services at Puskesmas. However, the effectiveness of supervision still faces various obstacles, including the lack of female representation in the DPRD, strong patriarchal culture, lack of socialization of local regulations, weak cross-sector coordination, and low community participation. The conclusion of this study confirms that the success of gender-responsive maternal and child health policies is greatly influenced by the capacity of the DPRD in oversight, political and budgetary support, and community involvement.

Vincentius Andhi Purnama; Sedarmayanti Sedarmayanti; Priyanto Priyanto; Md. Safaet Hossain

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research examines the strengthening of inter-agency collaboration through an integrated implementation model in the social rehabilitation program for people with physical disabilities at UPT Bina Daksa Pasuruan, East Java, Indonesia. The social rehabilitation program for persons with disabilities faces significant challenges in coordination, resource allocation, and service integration among multiple stakeholders, including government agencies, non-governmental organisations, and community groups. This study employs a qualitative case study design, using in-depth interviews, focus group discussions, and document analysis to collect data from program implementers, beneficiaries, and related stakeholders. The findings reveal that effective inter-agency collaboration requires five key elements: shared vision and goals, clear communication channels, adequate mechanisms for resource sharing, strong leadership commitment, and continuous monitoring and evaluation systems. The integrated implementation model developed in this study emphasises horizontal and vertical coordination, participatory planning, capacity building initiatives, and community empowerment strategies. The results demonstrate that strengthening inter-agency collaboration through this integrated model significantly improves program effectiveness, service quality, and beneficiary satisfaction. This research contributes to the theoretical understanding of collaborative governance in disability services and provides practical recommendations for policymakers and practitioners in developing countries

Arisma Salwa Hilmana; Muhammad Aqua Mutharik

Jurnal Inovasi Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The Independent Curriculum aims to provide flexible, student-centered learning that is oriented toward strengthening character through the Pancasila Student Profile. However, a literature review indicates that its implementation in elementary schools still faces various obstacles. Teachers' understanding of differentiated learning, the P5 project, and authentic assessment is uneven, while limited infrastructure and the complexity of developing teaching materials also hamper its implementation. Furthermore, student readiness and a supportive learning environment also influence the curriculum's effectiveness. These findings emphasize the need to improve teacher competency, ensure equitable distribution of facilities, and collaborate among stakeholders for optimal implementation of the Independent Curriculum. Furthermore, the disparity in the quality of implementation across schools is also a major challenge, particularly in remote areas with limited facilities. Therefore, supportive policies and intensive mentoring for teachers are needed to ensure that this curriculum is effective and provides maximum benefits for students, optimizing character development and 21st-century skills. Overall, the success of the Independent Curriculum depends heavily on solid collaboration between all relevant parties, including teachers, schools, parents, and education policymakers.

Yusifli, Elay Elshad; Azizov, Elman; Osmanov, Fuad Fazil; Babayeva, Ayla Anar

Edu Spectrum: Journal of Multidimensional Education 2025 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This study examines how equity-driven curriculum design can catalyze transformative leadership within multicultural school systems. As global classrooms become increasingly diverse, traditional curricula often fail to address disparities experienced by marginalized learners. Through qualitative library research and content analysis, this study synthesizes theoretical, empirical, and policy-oriented perspectives to explore how culturally responsive curricula promote inclusive learning ecosystems. The findings highlight that equity-driven curriculum design requires not only the integration of diverse cultural perspectives but also the dismantling of hidden power structures embedded in instructional practices. Transformative leadership emerges as a crucial driver, demanding cultural competence, collaborative decision-making, and critical pedagogical reflection from school leaders. The study emphasizes that effective equity implementation depends on teacher empowerment, distributed leadership models, and coherent policy frameworks that align curriculum, assessment, and institutional values. Moreover, technology-enhanced learning, accessibility principles, and Universal Design for Learning strengthen equity outcomes in increasingly digital environments. Overall, this research underscores the interconnectedness of curriculum, leadership, and policy in fostering democratic, socially just educational systems that affirm students’ cultural identities, reduce achievement gaps, and empower communities. The study concludes that achieving equity requires systemic transformation grounded in cultural responsiveness, shared accountability, and continuous professional development.

M. Rama Kukuh Prayoga; Fedianty Augustinah; Priyanto Priyanto

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This qualitative study examines the Public Service Performance Gap at the Ponorogo Regency Transportation Agency (Dishub) in managing high-risk traffic assets, which stems from the failure to synergise Normative Governance with operational Public Asset Management (MAP). Utilising Edwards III's Policy Implementation Model and GG/NPS principles, the core finding indicates that synergy failure is mediated by a Reactive Bureaucratic Disposition. While Dishub adheres procedurally, asset maintenance is largely reactive—performed only after damage or public complaint—not preventive. This non-responsive attitude limits accountability to reporting outputs disconnected from physical service outcomes, leading to low service quality. The proposed substantive solution is to activate Community Involvement (NPS) as a key moderator, which is currently weak, by integrating Functional Participation into the agile MAP cycle. The research recommends an e-governance system with KPIs, where transparently integrated citizen reports automatically trigger work orders, creating external public accountability pressure that forces the reactive bureaucracy to act proactively.

Mulyadi, Kiking; Mukhlas, Oyo Sunaryo; Saebani, Beni Ahmad

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The transfer of hajj quotas for deceased pilgrims is a legal and social issue that is relevant to the dynamics of the implementation of the hajj in Indonesia. This phenomenon arises as a consequence of the long waiting list for the departure of pilgrims, which causes many prospective pilgrims to die before having the opportunity to perform the worship. From the perspective of Islamic law, the hajj is personal (fard 'ain) and attached to individuals who have met the requirements of istitha'ah. However, in the context of state administration, the right to portion Hajj is seen as an administrative right that can be transferred to certain heirs in a regulatory manner. This study aims to examine the legal basis for the assignment of hajj quota based on the principles of sharia maqashid and review its implementation in the socio-anthropological context of the Indonesian Muslim community. The research method used is normative law with a conceptual and sociological approach, through the analysis of laws and regulations and developing social practices. The results of the study show that the transfer of the hajj quota does not contradict sharia principles as long as it brings benefits, guarantees justice, and avoids potential abuse. Socially, this policy reflects respect for the deceased's worship intentions, strengthens kinship values, and shows the adaptation of Islamic law in responding to the needs of contemporary Indonesian Muslim society.

Yuniar Affandy; Muhammad Atha’ Iqbal; Masbullah Masbullah; Moh. Juhad

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Human resource development is the process of preparing individuals to take on higher or different responsibilities within an organization, including enhancing intellectual abilities to support efficient task performance. This study aims to determine the extent to which human resource development contributes to improved employee performance at the East Lombok Regency Health Office. The qualitative, descriptive approach involved eight informants, consisting of officials familiar with the implementation of human resource development and staff who had participated in the program. The results indicate that education and training conducted by the East Lombok Regency Health Office have supported improved employee performance, as evidenced by more structured task implementation, public health monitoring surveys, and a decrease in maternal and infant mortality rates. However, in terms of human resource management, there are still shortcomings, with an average of 28 health workers per health facility, both civil servants and non-civil servants, reflecting an imbalance in workforce needs. Furthermore, the implementation of human resource development is supported by leadership commitment, inter-agency collaboration, and budget support from the provincial and central governments. However, it is hampered by limited qualified personnel, frequent policy changes, and the impact of natural disasters.

Yacob Ferdian Martono; Muhammad Akbar P. G.; Yohannes Boy Panggo

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research compares legal entity licensing systems in Indonesia and other ASEAN member states in response to the growing need for regulatory harmonization and improved ease of doing business within the region, particularly after ASEAN economic integration accelerated cross border investment activities. Differences in administrative requirements, processing duration, and the level of digitalization among countries often create barriers for business expansion, making a comparative assessment essential to understand Indonesia’s current position and identify potential improvements. The main objective of this study is to analyze the characteristics of Indonesia’s legal entity licensing system by comparing it with ASEAN countries that have adopted more advanced administrative reforms, while also evaluating how regional best practices can inform national policy development. The study applies a qualitative method using a descriptive comparative approach, focusing on regulatory frameworks, institutional arrangements, levels of digital integration, and indicators related to ease of doing business. The results show that although Indonesia has introduced electronic licensing systems, several challenges remain, including uneven implementation, overlapping institutional authority, and variations in service quality across regions. In contrast, countries such as Singapore and Malaysia have established licensing systems that are more integrated, transparent, and oriented toward user needs, resulting in greater legal certainty for investors. These findings highlight the importance of strengthening regulatory alignment, improving digital system integration, and enhancing institutional capacity so that Indonesia can reach efficiency levels comparable to its regional counterparts and contribute to a more competitive and sustainable ASEAN business environment.

Helsa Nasution; M. Agung Rahmadi; Nazwa Aqela Saragih; Isnaini Fajarwati; Riska Wahyuni Hasibuan +3 more

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

This study presents a comprehensive analysis of reconstruction strategies for mental health services in post-conflict regions of the Middle East, based on a meta-synthesis of 87 policies and intervention programs issued between 2010 and 2023. The findings indicate that 73.4 percent of initiatives did not meet their intended targets due to infrastructural limitations, resulting in a service dropout rate of 62.8 percent. The implementation of the Stepped Care Model shows a 47.2 percent improvement in service access (p = 0.001), while the integration of mental health services into primary health care systems increases overall coverage by 56.3 percent (p = 0.001). Task shifting to community health workers enhances efficiency by 38.9 percent (p = 0.01) with a cost-effectiveness ratio of 1 to 2.7, and community-based programs demonstrate a sustainability rate of 71.2 percent compared to 43.5 percent in conventional approaches. These findings build upon the work of Hamamra et al. (2025) and Werner et al. (2023) on post-conflict mental health interventions and show that hybrid models combining formal and informal structures yield better performance, with an effect size (Cohen's d) of 0.82. The main contribution of this study lies in identifying adaptive implementation patterns that align with resource limitations, socio-cultural dynamics, and systemic reconstruction needs in post-conflict settings.

Ainun Jariyah; Ulul Albab; Priyanto Priyanto; Abeda Muhammad Iqbal

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the implementation of social rehabilitation program policies for people with physical disabilities at the Technical Implementation Unit (UPT) Social Rehabilitation Bina Laras Pasuruan under the East Java Provincial Social Service. Using George C. Edwards III's policy implementation model, this research analyses four key variables: communication, resources, disposition, and bureaucratic structure. This qualitative descriptive study employed interviews, observation, and documentation as data collection techniques. The findings reveal that the implementation has been running reasonably well, with clear communication channels established between program implementers and beneficiaries. However, several challenges persist, including limited human resources, particularly professional social workers and medical rehabilitation specialists, as well as budget constraints affecting service quality. The disposition of implementers shows a positive attitude toward policy goals, though the bureaucratic structure requires improvement in coordination mechanisms. The study concludes that while the social rehabilitation program has improved the quality of life for persons with disabilities, optimising policy implementation requires addressing resource limitations, strengthening inter-agency coordination, and enhancing community participation in rehabilitation efforts

Maria Silvana Carcia; Maria Fransiska Angelina; Oktavia Jaslina Rini; Oktaviana Maryati Luju; Maria Dignata Sophina +1 more

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyse the relationship between leadership communication style and the effectiveness of decision-making in the Department of Tourism and Culture of Sikka Regency. The research emphasises the importance of open, clear, and participatory communication in supporting organisational coordination and improving the quality of decisions. Using a descriptive method, data were obtained through interviews with the Head of Department and a staff member involved in communication and policy implementation. The findings show that the leader applies a combination of democratic communication through the local Kula Babong approach and situational authoritarian communication. The democratic style enhances information flow, strengthens employee involvement, and increases acceptance of decisions. Meanwhile, the authoritarian style ensures discipline, clarity, and timely execution when firm direction is required. Staff members perceive the leader’s communication as polite, direct, and easy to understand, contributing to motivation and readiness to act. Overall, leadership communication significantly influences decision effectiveness across organisational contexts and growth.

Aida Dwipriwanti; Yosi Mariana; Agung Winarno; Heny Kusdianti

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The persistent issue of high youth unemployment among Senior High School (SHS) graduates necessitates cultivating an entrepreneurial mindset through formal education, making Entrepreneurship Education (EE) a national strategic imperative. This Systematic Literature Review (SLR) critically analyzed 15 empirical articles, selected via the strict PRISMA protocol, to evaluate the effectiveness of diverse EE curriculum models in enhancing students' Entrepreneurial Interest (Intention) and Attitude. The key finding is that EE implementation is substantially effective only when executed through active, experience-based pedagogical models such as Experiential Learning, Project-Based Learning (PjBL), and the Teaching Factory which are superior in fostering practical competency and significantly boosting Entrepreneurial Self-Efficacy and positive Attitude, consistent with the Theory of Planned Behavior. Successful implementation also critically depends on robust operational factors, including structured curriculum management (e.g., PDCA cycle) and the availability of competent teachers. In conclusion, the findings provide a strong evidence-based framework, recommending that policymakers prioritize experiential models and integrate modern elements like Digital Literacy and Non-cognitive Skills to produce SHS graduates with genuine entrepreneurial readiness.

Rustiana Rustiana; Eka Nuryanto Budisusila

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Oxygen is vital therapy where delivery accuracy is crucial, especially for infant patients, to ensure treatment effectiveness and prevent the risks of hypoxia or toxicity. With the implementation of the mandatory Domestic Product Utilization Policy (TKDN+BMP ≥ 40%), evaluating the quality of local products has become an urgent necessity. This study aims to test and analyze the quality and accuracy of domestically produced infant oxygen flowmeters compared to an imported product. The method used was experimental testing, measuring three brands of domestic products and one brand of foreign product at flow rate settings of 0.5, 1, 1.5, and 2 liters per minute (LPM). Each setting point was measured 10 times using a standardized calibrator to ensure data reliability. The measurement results were analyzed to identify the deviation level of each product. The findings of this study are expected to provide an objective conclusion on the quality equivalence of domestic products with imported ones and to identify which product has the lowest deviation rate. This can serve as scientific consideration for hospitals in selecting high-quality infant oxygen flowmeters, thereby supporting the domestic product policy.

Susila Isma; Shovia Alkesya Mardila; Tri Wahyuni Damayanti; Sazuli Sazuli; Reflis Reflis

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to assess the growth rate of harvested area and rice production in Bengkulu Province during the 2019–2024 period and to examine spatial variation across districts as a basis for regional agricultural policy planning. The data used are secondary, consisting of a series of spatial and temporal data on harvested area and rice production; the analysis method includes calculating the compound annual growth rate (CAGR) for each indicator and examining temporal and spatial patterns across districts. The analysis results indicate a negative growth rate in the rice sector, with a relatively larger contraction in harvested area compared to production, accompanied by fluctuations and differences between years, indicating heterogeneity in agricultural performance at the district level. These findings have clear policy implications: the need for agricultural land protection measures, improvement and maintenance of irrigation infrastructure, increased farmer access to technology and markets, and the implementation of indicator-based growth rate monitoring to determine intervention priorities. To strengthen the policy base, recommended further research includes field verification and combined (quantitative-qualitative) studies to identify local factors driving the observed trends and fluctuations.

Agnes Cipta Permatasari; Anggraeny Puspaningtyas; Eddy Wahyudi

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The main issues identified in this study include mistargeting of beneficiaries, weak inter-agency coordination, low community participation in the verification process, and a tendency among recipients to rely on cash assistance in a consumptive manner. This research analyzes the scenario planning of the Cash Transfer Program (BLT) in reducing poverty in Surabaya City, particularly in Krembangan District. The program is implemented based on Surabaya Mayor Regulation Number 130 of 2023, which serves as the legal foundation for the regional BLT scheme. Using the Scenario Planning TAIDA model (Tracking, Analysing, Imaging, Deciding, and Acting) by Mats Lindgren and Bandhold (2003) as the analytical framework, this study examines the extent to which planning, decision-making, and implementation processes are able to respond to the socio-economic dynamics of the community. Employing a descriptive qualitative method, data were collected through interviews, observations, and documentation. The findings indicate that BLT plays a significant role in supporting low-income households and reducing poverty rates; however, challenges persist, including limited community engagement, weak inter-agency coordination, and non-productive use of assistance. The scenario planning approach is considered effective in helping the government design more adaptive, participatory, and sustainable policy strategies. It is expected that the BLT program will not only serve as a short-term intervention but also become a strategic instrument in promoting independence and improving the welfare of poor communities in Surabaya.

Aiman Sabar Rezeky

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The livestock sector in Gowa Regency, South Sulawesi, has great potential but is often threatened by outbreaks of Foot and Mouth Disease (FMD), which cause significant economic losses. This study aims to evaluate the FMD control policies implemented by the Gowa Regency Government based on William Dunn's six policy evaluation criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The study used a qualitative approach with primary data collected through in-depth interviews with key informants from the Livestock and Animal Health Division of the Gowa Regency Livestock and Plantation Service and supporting data from various literature. The findings show that the FMD control policy is effective in achieving zero cases, but efficiency is hampered by limited medical personnel (only two veterinarians) and operational budget dependence entirely on the Central Government. Vaccine adequacy is a pull sistem (demand-driven) and compensation distribution is carried out fairly. Community responsiveness increased after severe losses, and policy accuracy was considered most optimal in the implementation of biosecurity and sanitation while promoting vaccination. As a recommendation, the Gowa Government needs to recruit contract workers in the field of animal health, allocate funds for the procurement of operational vehicles and equipment to support laboratory facilities, and issue a Regent Regulation that strictly regulates the implementation of biosecurity and livestock housing patterns in high-risk areas.

Maskin Maskin; Buya Riadi; Saidina Saidina; Lenny Marlina; Febriyanti Febriyanti

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

Digital transformation has become an urgent necessity for madrasas in improving the quality of Islamic education amid the rapid advancement of technology. However, various national reports indicate that the implementation of digitalization in many madrasas still faces significant challenges, including low teacher competence, limited infrastructure, and the absence of leadership capable of directing the change process regularly. This study aims to provide an in-depth analysis of the strategies employed by madrasah principals in managing digital transformation as an effort to enhance technology-based learning quality. The research uses a descriptive qualitative approach, relying on secondary data such as scholarly articles, policy reports, and official documents from relevant educational institutions. The findings reveal that the success of improving technology-based learning quality highly depends on visionary and adaptive leadership, particularly in digital planning, teacher capacity building, infrastructure provision, digital learning culture development, and the implementation of data-driven monitoring and evaluation. This study emphasizes that technology becomes effective only when managed through strategic leadership capable of integrating digital innovations into madrasa governance in a sustainable manner.

Prasetyo Dwi Pangesti Adji; Sri Kamariyah; Zainal Fatah

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of procurement of goods and services through e-Catalog version 6 in Balongbendo District after the enactment of policy changes from the previous version (V5). In addition, this study also identifies impacts, obstacles, and strategies to increase system effectiveness. This study uses a qualitative descriptive method with a document study approach based on the Electronic Procurement of Goods/Services Implementation Report for the third quarter of 2025 as a secondary data source. The results of this study show that the implementation of the V6 e-Catalog has been relatively effective with a completion rate of 87.18% of a total of 39 procurement packages. However, obstacles were found in the form of human error (75%) and system bugs (25%) that caused some packages to be unable to be processed. The transition from version 5 to version 6 brings a positive impact in terms of increased transparency and efficiency, but it also poses new challenges in adapting to the latest version. This study confirms that the success of digital transformation of public procurement does not only depend on technological aspects, but also on human readiness and adaptive institutional governance.  

Liya Yunita; Kristyan Dwijosusilo; Ika Devy Pramudiana

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This research intends to examine the application of good governance principles in non-formal education services at the Sidoarjo District Education and Culture Office, concentrating on accountability, transparency, participation, and institutional responsiveness. The study is based on the necessity for effective governance to guarantee quality, fairness, and efficiency in educational services reaching broader communities. A case study approach using qualitative methods was utilized, involving key informants like the head of the non-formal education division, managers of training centers, tutors, and students. Data were gathered via in-depth interviews, field observations, and documentation, then analyzed thematically to uncover implementation patterns and difficulties. The findings show that accountability has been reinforced through organized program assessments and reporting, whereas transparency has enhanced through improved access to public data. Nonetheless, coordination among agencies and the capacity of human resources continue to be major obstacles. Engagement and reactivity have demonstrated improvement, yet demand enhanced integration of digital systems. The research finds that effective good governance execution depends on the collaboration of policy, technology, and various stakeholders. Suggestions highlight the need for strengthening officials' capabilities and creating cohesive education information systems to foster more responsible and inclusive governance.

Warda, Nabila; Ramayanti, Rizka

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs