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This study aims to analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.

The advancement of Artificial Intelligence (AI) presents substantial potential for improving the quality of learning in elementary education, particularly through the application of AI prompts as instructional support in lesson planning and classroom implementation. Nevertheless, many teachers at Integrated Islamic Elementary Schools (Sekolah Dasar Islam Terpadu/SDIT) experience limited AI literacy and insufficient competence in designing pedagogically appropriate and effective AI prompts. This community service program aims to enhance AI literacy and strengthen the professional competence of teachers at SDIT Lukmanul Hakim Puring, Kebumen, in utilizing AI prompts to support instructional design, teaching materials development, and learning assessment. The program employed participatory methods, including socialization sessions, hands-on training, guided practice, and continuous mentoring. The results demonstrate a measurable improvement in teachers’ understanding and practical skills in constructing AI prompts aligned with pedagogical objectives. Furthermore, the integration of AI prompts contributes to increased instructional efficiency and pedagogical creativity. This program is expected to provide a sustainable model for supporting digital transformation in elementary school education.

This study aims to analyze the feasibility of implementing Solar-Powered Street Lighting (PJUTS) as an alternative lighting solution in Campus C of UNINDRA PGRI. The background of this research is driven by the high operational electricity costs of the existing conventional street lighting system and the need to transition toward clean energy. The analysis methods include a technical comparison of off-grid systems, an economic evaluation based on cost savings, and an assessment of environmental impacts. The technical analysis indicates that PJUTS is highly feasible due to its ability to operate independently without reliance on the national electricity grid, thereby ensuring lighting continuity during power outages. From an economic perspective, although the initial investment (CAPEX) is higher than that of conventional street lighting, the project is considered feasible as it eliminates monthly electricity bills permanently, resulting in long-term budget efficiency and financial benefits. The Payback Period analysis shows that the initial investment can be recovered through cumulative operational cost savings. Environmentally, the implementation of PJUTS significantly contributes to carbon emission reduction and supports the Green Campus vision through the utilization of renewable energy. Overall, the transformation of the existing street lighting system into PJUTS represents a strategic and feasible initiative that fulfills effectiveness, efficiency, and sustainability criteria.

This community service activity was conducted at Plamongansari Urban Village, Semarang City, focusing on administrative and general public services. The identified issues included administrative service mechanisms, employee performance, utilization of service technology, and bureaucratic mechanisms in public administration. The objective of this community service was to describe and analyze the administrative and general service processes through direct assistance activities carried out by students. The method used was a participatory approach involving observation, direct assistance, and active involvement in administrative services at the urban village office. The results showed that administrative service mechanisms were implemented with clear procedures, the performance of public service personnel was relatively good, the utilization of service technology supported administrative efficiency, and bureaucratic mechanisms contributed to service orderliness. This community service activity also enhanced the awareness of public service personnel regarding professionalism, discipline, and community-oriented services. Therefore, this community service contributes to improving the quality of public services at Plamongansari Urban Village.

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

Micro, small, and medium enterprises (MSMEs) are required to establish well-organized bookkeeping and administrative systems to enhance competitiveness and readiness for international expansion. However, Iluh Craft MSME continues to face challenges related to unstructured financial record-keeping and traditional administrative practices, which hinder effective financial monitoring and the preparation of business documentation. This community service activity aims to implement an efficient bookkeeping and administrative system to improve recording accuracy, operational efficiency, and the readiness of Iluh Craft MSME to expand into international markets. The implementation employed a descriptive participatory approach involving interviews, observations, and documentation, followed by system design, phased implementation, mentoring, and joint evaluation with the partner. The results demonstrate a significant improvement in the accuracy of financial records, a reduction in transaction recording errors to below 5%, administrative time efficiency gains of approximately 25–30%, and improved document organization with faster data retrieval. In addition, more than 90% of staff members were able to operate the system independently. Overall, the implementation of an efficient bookkeeping and administrative system proved effective in supporting more professional business management and enhancing the readiness of Iluh Craft MSME for international market expansion.

The development of automotive technology continuously seeks solutions to improve human mobility and address environmental concerns. This study focuses on the Hydrogen Reactor (HHO) technology as an alternative solution for fuel efficiency and emission reduction, specifically examining the legal protection of consumers utilizing this technology at Bengkel Karya Gemilang. The research aims to analyze the legal framework of consumer protection in the context of new energy-saving technologies and to identify the legal responsibilities of business actors (workshops) and the rights of consumers. Employing a normative legal research method with a case study approach, the study analyzes the implementation of Law No. 8 of 1999 concerning Consumer Protection (UUPK) in the utilization of HHO reactors. The findings indicate that while the HHO reactor technology offers a potential 5-15% increase in fuel efficiency and CO emission reduction, its implementation introduces new legal challenges, particularly regarding product safety, standardization, and the obligation for periodic servicing. Consumer protection is primarily ensured through the workshop’s obligation to provide clear product explanations, guarantee product safety, and fulfill the periodic service commitment. The study concludes that the existing UUPK provides a sufficient legal basis, but its implementation requires clear and transparent agreements, especially concerning the technical specifications and long-term maintenance of the HHO reactor, to ensure consumer rights are fully protected against potential risks associated with new, non-standardized automotive technologies.

This study examines the extent to which West Java Province has achieved Sustainable Development Goal (SDG) 7 on clean and affordable energy in the electricity sector. The study uses a qualitative method with a case study approach to evaluate policies and achievements in terms of energy access, renewable energy use, energy efficiency, and the dynamics of cooperation between government agencies. The results show that the electrification rate in West Java has almost reached 100% thanks to government policies such as the free electricity program for underprivileged communities. However, the share of renewable energy in the province was still around 15% in 2022, which has not yet reached the target of 17% by 2025. Furthermore, energy efficiency is also an important issue because primary energy consumption in West Java increased in 2022. This study emphasizes the need to enhance inter-agency cooperation, innovation in local policies, and political commitment to achieve SDG 7 targets in line with national directives.

This article examines the handling of sexual harassment offenses within Indonesia’s criminal justice system, which faces complex challenges, particularly when restorative justice (RJ) is used as an alternative mechanism for case resolution. This study analyzes the implementation of RJ in sexual harassment cases at the Sleman Resort Police (Polres Sleman), referring to the Indonesian National Police Regulation No. 8 of 2021 on the Handling of Criminal Acts Based on Restorative Justice. The analysis focuses on how this policy is applied at the operational level and how its practice interacts with the normative provisions set forth in Law No. 12 of 2022 on Sexual Violence Crimes (UU TPKS), which explicitly prohibits non-judicial settlement for several categories of sexual violence. Using a qualitative approach through interviews, observations, and document analysis, the study finds that RJ continues to be applied at Polres Sleman despite its potential conflict with the prohibitions stipulated in the UU TPKS. At the operational level, the legal culture of police officers plays a significant role in encouraging the use of RJ, driven by pragmatic considerations such as efficiency in case resolution, social pressure from the community, and officers’ perceptions of the seriousness of sexual harassment cases. As a result, victims’ rights often fail to become the central focus, even though victimology emphasizes the importance of victim recovery and protection. The study concludes that regulatory harmonization, increased sensitivity of law enforcement officers toward sexual violence issues, and strengthened victim protection mechanisms are essential to ensure that the application of RJ does not undermine substantive justice.

This study aims to analyze the effectiveness of bulk cement loading processes on the operational performance of vessels agented by PT. Pelayaran Multi Jaya Samudera Belawan. Bulk cement loading is a complex logistical activity at specialized port terminals that requires intensive coordination between the vessel, agency, and terminal to comply with international safety standards such as the IMSBC Code. The research method used was descriptive qualitative, with data collection techniques including direct field observations, interviews with the company's operational staff, and documentation studies conducted during the internship period. The research findings indicate that loading effectiveness is significantly influenced by the readiness of cargo handling equipment, such as pneumatic or conveyor systems, as well as the timeliness of agency administration in processing ship documents. Although the process generally runs well, obstacles were identified in the form of technical malfunctions of loading equipment and weather factors that frequently hinder operational speed. The conclusion of this research emphasizes that enhancing technical supervision and strengthening communication between the agent and port terminal authorities are crucial to minimizing vessel dwelling time, thereby optimizing operational performance and cost efficiency for ship owners.

This study aims to identify and minimize waste in the process of procuring Food & Beverage raw materials at Hotel PXY Jasa Bali using the Lean Inventory Management approach. Observations over one month showed that the total procurement cost reached 47% of the total revenue, exceeding the ideal limit of 35%. One of the main causes is the inefficient and lack of synchronization between divisions in the Rhapsody platform, which causes waste in the form of defects, delays, over-processing, and transportation. This study uses the Value Stream Mapping (VSM) method to map actual conditions and Process Activity Mapping (PAM) to identify the type of activity based on the waste category. In addition, root cause analysis is carried out using the Root Cause Analysis (RCA) approach. The mapping results showed that out of the total lead time of 598.44 minutes, only 278.49 minutes or 46.54% were value-added activities. This finding indicates that the procurement process is not yet efficient and needs optimization. Several recommendations were given to minimize waste, such as clearer division of tasks, improved communication with vendors, and the procurement of supporting facilities to reduce physical movement between divisions. The implementation of this lean service is expected to be able to increase the efficiency of the logistics process and reduce the company's overall operational costs.

This research is motivated by the high rate of inability to read the Quran in Indonesia and the urgency of providing appropriate learning stimuli during the golden period of child development. The Al-Husna method was chosen because it emphasizes the principles of simplicity, ease, and tartil, which are considered relevant to the characteristics of early childhood. This study aims to assess the effectiveness of the application of the Al-Husna method in Quran learning at PAUD Tahfidzul Qur'an Yurefi Kendari using the Goal-Oriented Evaluation Model. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation studies. The evaluation results show that the application of the Al-Husna method has met the learning objectives that have been set at PAUD Tahfidzul Qur'an Yurefi. These achievements include improving students' abilities in recognizing and pronouncing hijaiyah letters with the support of visual codes, mastery of syllables of hijaiyah letters, and understanding the punctuation system using standards according to Rasm Uthmani, achieving efficiency in the use of time and materials in the learning process, and creating a fun, active, and participatory learning environment for children. The identified challenges primarily relate to the need for educators to have a comprehensive understanding of the Al-Husna method. However, schools can address these challenges by implementing ongoing training and mentoring programs. Overall, the findings of this study indicate that the Al-Husna method is effective in building a foundation of basic Quranic reading skills and understanding in early childhood, using a child-friendly and meaningful approach. Therefore, this method can be used as a strategic alternative for teaching Quranic reading and understanding in educational institutions.

The management of used goods in warehouses involves a high level of complexity due to the wide variety of item types, differences in economic value, and limitations in space and labor. These conditions result in unstructured item arrangement, difficulties in determining item priorities, and inefficient loading processes caused by relatively long material handling distances. This study aims to analyze the application of the ABC Analysis method to improve layout efficiency and the management of used goods at the warehouse of UD. Barokah Mulia Rongsok. The research method employed is descriptive quantitative with a case study approach. Data were collected through observation, interviews, and warehouse record documentation, then analyzed using the ABC Analysis method as well as an analysis of the relationship between material handling distance and loading time. The results show that Category A items have the highest contribution in terms of value and movement frequency; however, under existing conditions, these items are still located far from the loading area. In addition, a relationship was found between material handling distance and loading duration. Based on these findings, a proposed warehouse layout was developed that prioritizes placing Category A items closer to the loading door, thereby potentially improving warehouse layout efficiency.

This research focuses on comprehensive analysis of the crucial role of English proficiency as a vital instrument in enhancing the holistic communication competence of English Literature students amdist the dynamics of globalization. Utilizing a literature study research method trough a systematic review of various scholarly references, academic journals, and empirical findings, this study evaluates interaction barries such as limited vocabulary, syntatic complexity, and psychological constraints including low self confidence. The findjngs demonstrate that proficient language mastery is directly proportional to the improvement of critical literary work analysis and active participation in broader academic discourse. Furthermore, this study confirms that the implementation of interactive active learning methodologies such as role playing, thematic debates, and collaborative presentations integrated with cutting edge technology acts as a primary catalyst. These strategies not only mitigate communicative barriers but also substantially enhance self directed learning efficiency and career readiness in multilingual professional environment. Ultimately, this research offers a new theoretical contribution to higher education curriculum roadmaps that are more adaptive, responsive, and outcome oriented for learners domestically and internationally. Through this approach, educational institutions are expected to produce competitive graduates ready to face the dynamic challenges of the rapidly evolving global stage.

The implementation of Electronic-Based Government Systems (Sistem Pemerintahan Berbasis Elektronik/SPBE) represents a strategic instrument of public administration reform aimed at improving service quality, efficiency, and governance through digital transformation. However, empirical evidence across countries indicates that the effectiveness of digital government initiatives is frequently constrained by persistent competency gaps among public sector personnel. This study conducts a thematic literature review to systematically identify, classify, and synthesize scholarly findings on competency gaps affecting SPBE and digital government implementation within the field of public administration. Drawing on peer-reviewed international literature published over the last decade and indexed in Scopus, Web of Science, and DOAJ, the review applies a narrative–synthetic approach supported by thematic analysis. The findings reveal four dominant dimensions of competency gaps: technical–digital competencies, managerial and digital leadership competencies, cross-sectoral collaborative competencies, and adaptive learning competencies. These gaps are shaped by interacting individual, organizational, and systemic factors, including misaligned human resource management practices, fragmented bureaucratic structures, and limited capacity-building mechanisms. Using Competency-Based Human Resource Management (CBHRM) as the primary analytical lens, and reinforced by Digital Government Theory, Digital Era Governance, and Capacity Building Theory, this study demonstrates that competency gaps are structural rather than merely individual deficiencies. The article contributes theoretically by integrating human resource and digital governance perspectives into a unified analytical framework, and practically by offering policy-relevant insights for strengthening public sector capacity and enhancing the sustainability of SPBE implementation.

Cilacap Regency in Central Java Province is recognized as an important contributor to national food production due to its extensive agricultural land and reliance on technical irrigation systems. The performance of irrigation networks, particularly secondary channels in the Serayu Irrigation Area (DI), is essential in regulating water levels to support agricultural activities in Sampang and Karangasem Villages. Variations in rainfall and field conditions often create water level differences that disrupt irrigation distribution, reducing water flow efficiency to rice fields and lowering productivity, especially during the dry season. This study aims to design secondary irrigation channels capable of maintaining stable water levels based on irrigation requirements. The research applies a descriptive quantitative method using rainfall data from BMKG, along with land area and elevation data interpreted from Google Earth imagery in 2025. The data were analyzed using probability and Thiessen polygon methods to estimate design rainfall, determine water availability, calculate irrigation demand, and plan channel dimensions. The analysis shows that Secondary Channel BGS 4.B serves an irrigation area of 103.57 hectares with a planned discharge capacity of 0.0343 m³/s. The channel design includes a base width of 0.65 meters and a water depth of 0.65 meters, with water surface elevations of 14.27 meters upstream and 13.15 meters downstream. Evaluation using a 10-year rainfall return period of 151.677 mm shows the channel can convey discharge effectively while maintaining water levels below the embankment, ensuring reliable irrigation distribution.

This study examines the effectiveness of the Jakarta Evolution (JakEVO) program in the implementation of online-based licensing services in South Jakarta, specifically for public transportation route licensing. The program was initiated as part of a public service reform effort aimed at improving accessibility, efficiency, and transparency in the licensing administration process. This study uses a qualitative descriptive approach with data collection techniques including in-depth interviews, field observations, and document studies, involving both the implementing officials at the South Jakarta UP PMPTSP and the public as service users. The findings indicate that JakEVO has positively contributed to the ease and flexibility of the licensing process, particularly in reducing the need for face-to-face interactions. However, its implementation has not yet been fully optimized due to several challenges, including limited program socialization, low digital literacy among the public, technical disruptions in the application system, and human resource capacity that is not fully adaptive to digital transformation. Additionally, the program's evaluation mechanism remains descriptive and lacks comprehensive quantitative performance indicators.

The rapid growth of Indonesia’s banking industry has encouraged various corporate actions, such as mergers, to enhance efficiency and competitiveness. However, post-merger system integration often creates issues for customers, particularly the increase in credit collectability caused by data migration errors. This study aims to analyze the legal protection and liability of banks toward customers adversely affected by the merger process. The research employs a normative juridical approach through legislation review and case study analysis. The findings indicate that customer legal protection operates both preventively and repressively. Preventive protection is regulated under the Financial Services Authority Regulation (POJK) No. 6/POJK.07/2022, emphasizing transparency, education, and data security principles. Meanwhile, repressive protection is carried out through internal bank complaint mechanisms, the Financial Services Alternative Dispute Resolution Institution (LAPS SJK), and civil lawsuits under Articles 1365 and 1243 of the Indonesian Civil Code. The study concludes that banks are legally responsible for restoring customers’ rights by correcting SLIK data, issuing clarification letters, and providing material and immaterial compensation. Upholding prudential principles and consumer protection is essential to maintaining public trust in the post-merger banking system.

This research aims to design and build a client service website and pre-registration of cases at the KOFIPINDO Law Office as a solution to administrative problems that are still carried out manually. The system is developed using the waterfall method through the stages of needs analysis, system design, coding, testing, and maintenance. The website that was built provides features for account registration, filling in case data, uploading supporting documents, and verification by the admin so that the file is ready to be submitted to the e-Court system. In addition, the system is equipped with a case status monitoring dashboard, automatic notifications to clients, and submission history that can be accessed at any time. The results of the study show that this platform is able to improve service efficiency, minimize administrative errors, and speed up the pre-registration process of cases. The implementation of this system also helps to increase the transparency of communication between law firms and clients. Furthermore, the use of this website has the potential to reduce the administrative workload of staff, optimize the management of case data, and improve the accuracy of legal documentation. The system is also designed with the client's data security and privacy aspects in mind in accordance with the principles of digital information protection. Thus, this system can be an effective, structured, and integrated digital means to support the modernization of legal services at KOFIPINDO, improve service professionalism, and strengthen the competitiveness of law offices in the digital ecosystem.