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This study aims to analyze online news discourse surrounding the polemic of the construction of the Pesut Mahakam Monument in Samarinda City using Teun A. van Dijk’s critical discourse analysis model. This model consists of three main aspects: text structure (macrostructure, superstructure, and microstructure), social cognition (how news is constructed by the media), and social context (how social, political, and economic factors influence news discourse). The research data were obtained from five online media sources: suaralkaltim.id, kaltimpost.id, tribunjatim.com, kaltimfaktual.co, and kompas.com.The analysis reveals that the media discourse tends to construct a narrative of criticism toward the monument's design, which is considered unclear in representing the Pesut Mahakam figure. In addition, public attention is also focused on the transparency of the project’s budget, which amounts to IDR 1.1 billion. The majority of the public and art observers tend to support the criticisms of the project, while the government emphasizes aspects of urban revitalization and artistic value.Through this analytical approach, it is found that the use of language in online news plays a significant role in shaping public opinion regarding urban icon development projects. This study also highlights the importance of public participation and budget transparency in urban development initiatives to prevent prolonged polemics in the future. The findings contribute to a deeper understanding of the media's role in shaping public perception and the necessity of transparency and inclusive governance in regional development planning.

This study aims to determine the Influence of Task Complexity, Time Budget Pressure, Audit Experience, and Due Professional Care on Audit Quality in Auditors at Public Accounting Firms in the South Jakarta Region in 2025. The data sampling technique is through the distribution of questionnaires directly to respondents using the purposive sampling method. The population in this study is auditors who work in 7 Public Accounting Firms and obtained 47 auditors who are sampled in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the variable of task complexity has a positive and significant effect on audit quality, while time budget pressure, audit experience, and Due Professional Care have no effect on audit quality.

It is well known that the fiscal federalism pattern that the military imposed on the country disregards the source of money and productivity. This study assessed Nigeria's fiscal federalism. in an effort to pinpoint the trouble spots. The survey research approach was used. The Z-test was used to assess the data gathered from the questionnaire. The results showed that the government-appointed commissions' recommendations on fiscal federalism had little effect on the economy because of a number of issues, including the 1999 constitution's flaws and the numerous issues with fiscal federalism that have resulted in the duplication of government operations and the waste of public funds. Nonetheless, among other things, it is advised that public officials follow the Nigerian fiscal responsibility bill and due process in order to guarantee an effective and sound fiscal federalism in Nigeria. Furthermore, it is important to make sure that all levels of government follow the constitutional provisions on budgetary relations, accountability, and transparency. Establishing a National Fiscal Commission is also advised in order to improve intergovernmental cooperation and understanding in ways that encourage communication between actors in the federal, state, and municipal governments.

This research presents a personalized, context-aware recommender system to suggest Places of Interest (POIs) using a hybrid approach combining Bayesian inference and collaborative filtering. The system explicitly addresses the cold-start problem that new users face and improves recommendation accuracy by considering contextual variables such as user mood, budget, companion, and location. The system collects real-time contextual inputs for new users with no historical data and applies Bayesian inference to generate relevant POI suggestions. As users begin to interact and provide ratings, the system progressively shifts to a collaborative filtering mechanism, leveraging cosine similarity to identify similar users within comparable contexts. The recommender system focuses on three categories of POIs: restaurants, hotels, and landmarks. These locations are retrieved through the Google Maps API, and only mapped locations are considered. The system was implemented on Android devices and evaluated through a user study involving 25 participants from diverse backgrounds, including software developers, IT students, and general users. Evaluation metrics such as normalized Discounted Cumulative Gain (nDCG) and classification accuracy were used to assess recommendation quality. Results demonstrate that the system performs better than traditional methods, with nDCG improvements reaching up to 83 percent. Users reported high satisfaction regarding the recommendations' accuracy, ease of use, and contextual relevance. While the system offers significant improvements, it also has certain limitations. Its dependency on Google Maps data may restrict its scope, and using only four contextual factors limits the system’s adaptability to more complex user preferences. Future enhancements could include additional dynamic contexts such as weather, POI popularity, and time-related trends, as well as integrating more advanced models to increase personalization and flexibility in real-world applications.

The child-friendly city program is one of the programs where an area implements a child rights-based development system by trying to integrate several aspects such as government and community commitment and supported by human resources which in implementing it is carried out systematically, structured and sustainable, both in terms of policies that regulate this, to programs or activities. This research tries to see how the implementation of the child-friendly city program in providing special protection for children in Serua Village, South Tangerang. The research approach is qualitative with data collection techniques, namely interviews and documentary studies. This research uses George Edward's implementation theory which includes 4 aspects, namely resources, communication, bureaucratic structure, and disposition. The results showed that the implementation of the child-friendly city program in Serua Village has several success factors that have been carried out well, namely disposition and bureaucratic structure. Disposition is carried out with synergized cooperation between stakeholders, while the bureaucratic structure is well displayed in the form of coordination in the implementation of the child-friendly city. Meanwhile, other aspects that should be improved are communication and resources. Communication in this case is in the form of lack of public awareness and understanding of the program, while resources are related to budget limitations.

The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial management. The results indicate that the principles of efficiency, effectiveness, transparency, and accountability must be applied in managing educational funds to ensure optimal budget utilization. One of the key indicators for maintaining financial balance is the budget balance ratio, which measures the extent to which an organization’s revenue can cover its expenditures. If the ratio reaches or exceeds 100%, it indicates a surplus that can be allocated for institutional development. However, if the ratio is below 100%, a deficit occurs that must be addressed immediately through cost efficiency strategies, diversification of funding sources, and optimization of productive waqf assets. This study emphasizes that a systematic and sustainable financial strategy is essential for maintaining the financial stability of Islamic educational organizations. By implementing well-structured budget planning, strict supervision, and diversified funding sources, organizations can ensure financial sustainability and enhance the overall quality of Islamic education. 

Budget planning in Islamic educational institutions is a crucial factor in ensuring the sustainability and effectiveness of financial management. This article analyzes the strategies for preparing budget plans in Islamic educational institutions from operational and technical perspectives. Proper planning ensures the optimal allocation of resources to support the learning process, facility maintenance, and quality improvement in education. This study highlights the importance of transparency, accountability, and the use of performance-based approaches in budget management. Additionally, government regulations, stakeholder involvement, and the utilization of technology are key factors in enhancing the efficiency and effectiveness of budget planning in Islamic education. The findings of this study are expected to provide insights for Islamic education administrators in developing a more structured and sustainable financial strategy.

Effective financial management is a crucial aspect in ensuring the sustainability and growth of an organization, including in the context of social and profit organizations (SOPI). The Revenue and Expenditure Budget Plan (RAPB) is the main instrument in financial management, which not only functions as a guideline for allocating resources, but also as a strategic tool in achieving organizational goals. This study uses a library research method to explore how systematic budget planning can improve financial efficiency and ensure transparent and accountable use of funds. This study highlights the importance of preparing formal documents such as annual work plans, budget work plans, and RAPB in ensuring that organizations can manage resources in a more structured and measurable manner. By applying analysis to various literature sources, this study identifies steps in preparing an effective RAPB, including revenue estimation, expenditure allocation, and budget evaluation and control mechanisms. The results of the study show that a well-prepared RAPB can help organizations set priorities, measure performance, and avoid waste of resources. In addition, RAPB also acts as an internal communication tool that clarifies the direction and goals of the organization to all stakeholders. With a strict evaluation system, organizations can ensure that the budget used has an optimal impact on achieving the vision and mission that have been set.

The principal is the highest leader in an educational unit who has the task and responsibility to manage the educational unit, therefore this study aims to describe and analyze the Principal's strategy in implementing educational management and the factors that hinder and support the implementation of the Principal's strategy in implementing educational management and the efforts made by the Principal in overcoming obstacles in the implementation of Educational Management at SMA Bina Warga 1 Palembang. The research data were obtained by interviews, observation and document methods which were analyzed using interactive model analysis. Based on the results of the study, it was concluded that 1) the Principal's strategy in implementing educational management at SMA Bina Warga 1 Palembang implemented the principles and functions of educational management such as planning, organizing, implementing/driving, and supervising, especially in the governance of students, educators and education personnel, and facilities and infrastructure so that the implementation of education runs in accordance with applicable regulations. 2) inhibiting and supporting factors for the implementation of the principal's strategy in implementing educational management at SMA Bina Warga 1 Palembang including the principal's ability in educational management and leadership, support and active participation of educators and educational personnel, availability of adequate facilities and sufficient resources to support the learning process, a positive culture that has grown and developed in the school. While inhibiting factors include budget limitations, less than optimal communication and coordination, educators' understanding of new approaches to changing school conditions, and parental support that is not yet complete. 3) efforts made to overcome obstacles to the principal's strategy in implementing educational management at SMA Bina Warga 1 Palembang include optimizing the use of human resources, a persuasive approach to teachers and stakeholders, implementing time management, strengthening collaboration with parents and other stakeholders

Trauma healing programs for child victims of violence are crucial because they can help them recover physically, emotionally, and psychologically. Children who experience sexual violence are at risk of experiencing long-term trauma that impacts their mental and social development. This study aims to determine the implementation of the Trauma Healing Program for child victims of sexual violence, which was implemented by the Pekanbaru City Department of Women's Empowerment, Child Protection, and Community Empowerment (DP3APM) in 2023. This study used a qualitative approach with in-depth interviews. Seven informants participated in this study: the Head of DP3APM, the Head of the UPT PPA, community members, and a psychiatrist. This study found that the trauma healing program encompasses three main stages. First, the security and stabilization stage (establishing safety), carried out by providing compassionate therapy and support to the victim's parents. Second, the remembering and grieving stage (remembering and grieving), carried out by gathering information from the victim and providing healing therapy to restore their mental state. Third, the connecting and integrating stage (reconnection), which helps victims accept their condition and return to normal life. For victims whose condition remains unstable, the healing program will continue. The main obstacle to implementing this program is budget constraints, particularly for logistical needs such as accommodation, food, and transportation. Despite this, the trauma healing program conducted by the Pekanbaru DP3APM has been well-implemented and has provided victims with a gradual and structured response and recovery effort. The main obstacle to implementing this program is budget constraints, particularly in providing facilities such as housing, daily meals, and transportation.

This study aims to evaluate the influence of financial literacy, financial technology, and financial behavior on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Sleman Regency, Yogyakarta Special Region. The approach used is descriptive quantitative, with primary data obtained through distributing questionnaires to 215 active MSME players. Data analysis was conducted using the Partial Least Square (PLS) method to assess the relationship between variables. The research findings indicate that financial literacy and financial behavior have a positive and significant impact on the financial performance of MSMEs. A good level of financial literacy helps businesses in preparing thorough financial reports, managing risks, and making the right financial decisions. Meanwhile, financial behaviors such as budget management, transaction recording, and regular financial evaluation have been proven to improve the stability and growth of business finances. On the other hand, the use of financial technology did not show a significant effect on financial performance, which may be due to the low level of understanding and access to such technology among MSME actors. The results of this study emphasize the importance of comprehensive counseling and training on financial literacy and the use of financial technology to improve the competitiveness and sustainability of MSMEs in the face of increasingly competitive market challenges.

In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

This study was conducted to enrich the literature and scientific understanding of the phenomenon of poverty, especially in urban contexts such as Ambon City. The method applied in this study is Qualitative with in-depth interview techniques. Based on the results of the research that has been done, it can be concluded that the Evaluation of Poor Family Protection Policy in Ambon City. shows that although the poor family protection policy in Ambon City provides benefits, there are obstacles in accessibility, coordination between agencies, and budget limitations that hinder program optimization. In addition, dependence on assistance and lack of community participation in policy planning are factors that inhibit its effectiveness. This study suggests improving the reporting and evaluation system, increasing coordination between agencies, and empowering the community to support the sustainability off the program.

This study analyzes the management of facilities and infrastructure at SMP Negeri 35 Medan in an effort to improve education quality. The research employs a qualitative descriptive approach, with data collected through observations and interviews conducted at the school. Observations focus on assessing the condition of classrooms, laboratories, libraries, and supporting infrastructure, while interviews with key informants, including a science teacher and the vice principal for facilities, provide deeper insights into the management and challenges of school infrastructure. The findings indicate that although the school meets the minimum facility standards as stipulated in Government Regulation No. 19 of 2005, several challenges remain, including budget constraints, lack of facility maintenance by students, and limited human resources. To optimize facility usage, the school needs to implement strategies such as regular maintenance, budget optimization through external collaborations, enhancement of the digital inventory system, and strengthening Standard Operating Procedures (SOPs). Additionally, integrating technology in learning and increasing student awareness of facility maintenance are crucial solutions. By implementing these recommendations, facility and infrastructure management is expected to become more effective, creating a more comfortable and supportive learning environment for both students and educators.

The improvement of educational facilities and infrastructure is a crucial factor in enhancing the quality of learning, especially in rural areas such as Sugarang Bayu Village. This study aims to analyze the condition of educational facilities and infrastructure in the village and identify the efforts that have been made and can be undertaken to improve them. The research employs a qualitative approach with data collection techniques including observation, interviews, and document analysis. The findings reveal that educational facilities in Sugarang Bayu Village remain limited, particularly in terms of classroom availability, laboratories, libraries, and access to educational technology. The primary challenges include budget constraints and limited support from policymakers. However, initiatives from the community and schools have emerged to address these issues, such as fundraising and collaboration with governmental and non-governmental organizations. Therefore, synergy between the government, the community, and the private sector is essential to ensure sustainable improvements in educational infrastructure. By enhancing educational facilities, the quality of learning and students' academic performance in Sugarang Bayu Village is expected to improve, ultimately fostering a more competitive human resource base.

The purpose of this community service activity is for participants to understand how to manage finances effectively and efficiently, especially after the pandemic. In this training, it is hoped that participants will gain knowledge on how to allocate company funds or capital to finance business line needs, ensuring that the company's budget is distributed to the right posts and used for various purposes that benefit the company. After this activity, it is expected that participants will be able to plan their finances effectively and efficiently. The target of this activity is the manager of Canting Batik Crafts in Padang Panjang, West Sumatra. The implementation method consists of three stages. The first stage is preparation, including a pre-survey, team formation, proposal preparation and submission, coordination between teams and partners, as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization through counseling (material presentation) and discussions. The third stage is the evaluation and reporting stage. The evaluation is conducted by comparing the conditions of partners before and after the program implementation using interview and observation methods. Afterward, a report is prepared for further socialization.

This study aims to analyze the budgeting process, factors that form the basis of budgeting and obstacles to the budget implementation and realization process at the Secretariat of the Regional People's Representative Council (DPRD) of Jambi Province. The analytical tool used is qualitative descriptive research. Based on the results of the study, it can be concluded that the budgeting process at the Secretariat of the Jambi Provincial DPRD follows the regional government budget cycle which consists of three main stages, namely budget preparation and determination, budget implementation, and APBD accountability reports. Budget preparation is carried out through coordination with the Executive Budget Team, then discussed with the DPRD before being ratified, while its implementation takes place after the APBD is approved, with accountability through semester and annual reports audited by BAWASDA and BPK to ensure transparency and accountability. Basic factors in budgeting include effectiveness, efficiency, and compliance with regulations. There are obstacles such as the incomplete discussion of the Draft Regional Regulation according to the Regional Legislation Program, changes in the number of Draft Regional Regulations that have an impact on activity planning, and low budget absorption due to external factors, such as changes in Central Government policies that complicate the preparation of the APBD. In addition, the lack of government assertiveness in enforcing policies and the suboptimal performance benchmarks complicate budget evaluation, so that improvements to the performance measurement system and better coordination between regional and central governments are needed.

Assistance in preparing the Budget Plan (RAB) through the Community Service Program (KKN) aims to help the Lubangbuaya Village community understand and apply budget management concepts for the construction of a two-story house. This activity consists of several stages, including socialization, training, and direct simulation, to provide comprehensive knowledge on systematic and transparent RAB preparation techniques. The results indicate that the community is better equipped to prepare RAB, understand the key components of budget calculation, and recognize the importance of RAB in ensuring project efficiency and accountability. It is expected that the acquired skills can be applied to various village development projects, leading to more effective and structured financial management.supports more sustainable village development.

Drainage is an infrastructure system designed to channel water from one place to another. This study is based on Article 2 of the Regulation of the Minister of Public Works of the Republic of Indonesia No. 12 of 2014 concerning the Implementation of Urban Drainage Systems. This research aims to analyze the drainage maintenance carried out by the Public Works and Housing Office (PUPR) of Pekanbaru City using Dhillon B.S’s asset maintenance theory, which consists of two main indicators: preventive maintenance and corrective maintenance. This study employs a qualitative approach with data collection methods including in-depth interviews and field observations. The results indicate that drainage maintenance in Pekanbaru City faces several challenges, such as budget constraints, low public awareness, a shortage of skilled labor, outdated infrastructure conditions, and the impact of extreme weather conditions. The findings suggest that the drainage maintenance efforts by the PUPR Office of Pekanbaru City still encounter numerous challenges, particularly in technical aspects and community participation. Therefore, it is necessary to increase the budget and develop more competent human resources in the field of drainage maintenance. Additionally, more intensive public awareness campaigns on the importance of maintaining drainage cleanliness and the enforcement of penalties for violators should be strengthened. The utilization of modern technology, such as sensors and drone-based monitoring systems, can also serve as a solution to enhance the effectiveness of drainage maintenance. With these measures, it is expected that the drainage system in Pekanbaru City can function more optimally and sustainably.

Admission services in the emergency department (IGD) are an important part of hospital operations that require effective management to support health services. Optimal medical record management requires human resource planning according to actual workload. This research was conducted to analyze the need for admission registration at the Duren Sawit Regional Special Hospital (RSKD) with a quantitative approach using descriptive methods. The research results show that RSKD Duren Sawit has Standard Operational Procedures (SPO) which refer to Minister of Health Regulation No. 33 of 2015 in planning health human resource needs (HRK). Health workload analysis indicates that the ideal requirement is seven admissions officers, while currently only five officers are available, so there is a shortage of two officers. Factors that influence the workload of admission registration include: Man, namely the limited number of officers in the medical records unit, Machine, namely the BPJS server down and power outages, Material, namely the mixed admissions work room with the cashier so the medical record files are still in one room, Method, namely the HR application process at RSKD Duren Sawit found no obstacles, Money, namely there is no budget planning for additional officers in the medical records unit.