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Devi Amalia Putri; Nadhira Oktriviana; Ahmadhio Annuri Pratama

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Socio-economic challenges faced by tuberculosis (TB) survivors in Indonesia remain substantial, particularly stigma that restricts employment opportunities and hinders social reintegration. This community service program aimed to strengthen the economic capacity of TB survivors through a community-based empowerment approach and health information dissemination via social media. The program involved a TB survivor community in the partner area of the Lampung Sehat Initiative. A participatory method was applied through entrepreneurship training, digital content production assistance, and the distribution of health education materials using Instagram, TikTok, and YouTube. The results indicate that social media was effective not only as a platform for health education but also as a promotional tool for participants’ micro-business products. In addition to improving public literacy regarding TB, social media contributed to stigma reduction by delivering positive narratives and reinforcing the collective identity of the survivor community. The program also encouraged behavioral change, supported the emergence of local leadership, and expanded participants’ social and economic networks. These findings suggest that integrating social media into community-based empowerment initiatives can serve as a social transformation strategy that enhances the sustainability of economic development and social support for TB survivors.

Eny Lintang Suryani; Zaskia Firnanda Efendi; Alexandra Shafa Ramadhani; Afifah Lutfiana Khoirunnisa; Muhamad Aditya Yulianto

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro-entrepreneurs, particularly small grocery shop owners, commonly encounter challenges in managing business finances and implementing effective marketing strategies. Limited skills in financial recordkeeping often make it difficult for business owners to accurately monitor cash flow and assess their financial condition, which may lead to suboptimal business decisions. In addition, the utilization of digital technology as a marketing tool remains limited, thereby restricting opportunities for market expansion. This community service program aims to strengthen the capacity of micro-enterprises in applying practical basic financial management and optimizing digital platforms for product promotion. The program also seeks to increase awareness of the importance of structured financial management as a foundation for sustainable business development. The activities were conducted through several stages, including the delivery of material on the significance of financial recording, hands-on training sessions, mentoring in preparing simple financial records, and digital marketing simulations using WhatsApp Business and various social media platforms. The results indicate an improvement in participants’ understanding and skills in recording income and expenses, managing business capital more systematically, and utilizing digital features to support promotional activities. Furthermore, participants demonstrated a more positive attitude toward the adoption of technology in their daily business operations. Overall, this program is expected to enhance financial independence, support sustainable business growth, and expand the marketing reach of micro-enterprises

Farco Siswiyanto Raharjo; Sri Riris Sugiyarti; Ervyta Dyah Ramadany

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This research examines the coordination efforts of the Karanganyar District Disaster Management Agency (BPBD) in managing disasters, identifying obstacles, and exploring efforts to strengthen these coordination efforts. Utilizing a qualitative approach with a case study method, the study aims to investigate the mechanisms of cross-sector coordination, communication patterns, and division of labor within BPBD. Data was gathered through in-depth interviews, observations, and document studies, and analyzed using an interactive model. The findings indicate that BPBD's coordination is relatively effective, demonstrated through unified action, a multi-channel communication system, and a clear division of labor. However, challenges remain, including the complexity of cross-sectoral coordination, differences in capacity and authority, and the pressure of emergency situations. The study concludes that improving coordination requires enhancing staff discipline, developing human resource capacity, and strengthening an integrated work system. These efforts are vital for improving the overall effectiveness of disaster management at the local level, ensuring a more efficient and comprehensive response to disasters in the future.

Talita Putri Lestari; Alfiana Nahdiana; Ririn Dwi Ariani; Ika Ramadani; Novita Ambarwati

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

The utilization of digital technology in the Industry 4.0 era has become crucial for vocational high school (SMK) students to build economic independence. However, partners at SMKN 1 Selo still face obstacles in optimizing social media and digital platforms as effective promotional tools for student work and self-development. This community service activity aims to enhance students' understanding and skills in using social media (Instagram, TikTok) and other digital platforms as creative marketing instruments. The method employed is a descriptive qualitative approach through participatory training, which includes material presentation on digital branding strategies, visual content creation practices, and copywriting techniques. The results of the activity indicate a significant improvement in students' technical abilities, where they demonstrated the capacity to produce engaging promotional content and understand social media algorithms to reach a wider audience. This study aims to describe the process and impact of utilizing social media and digital platforms as promotional tools for SMKN 1 Selo students. The primary focus of this activity is to provide a deep understanding of personal branding strategies and creative product marketing in the digital age. Through this program, it is expected that SMKN 1 Selo students will possess higher digital competitiveness and the ability to leverage the digital ecosystem to support the promotion of vocational products and their professional profiles in the future.

Yuniarta Permatahati Widyanti; Nasywa Natasya Az Zahra; Soraya Rahmadhani; Nita Vitriana

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of digital marketing has become a strategic factor in the growth of creative culinary businesses, particularly for micro, small, and medium enterprises facing increasing competition and changes in consumer behavior in the digital era. The use of digital platforms, such as social media and online marketplaces, enables business owners to expand market reach, enhance customer interaction, and optimize promotional strategies more efficiently. Nevertheless, various studies indicate that the implementation of digital marketing has not always produced optimal outcomes due to limitations in digital literacy, human resource capacity, and organizational adaptability. This study aims to systematically examine the role of digital marketing in the development of creative culinary businesses through a Systematic Literature Review approach. The review maps key concepts, research trends, and empirical findings related to digital marketing and organizational learning within the context of creative culinary enterprises. In addition, this study identifies existing research gaps and formulates recommendations for future research issues. The findings are expected to provide theoretical contributions in the form of comprehensive conceptual mapping as well as practical contributions for business practitioners, MSME facilitators, and policymakers in designing adaptive and sustainable digital marketing strategies.

Mohammad Rudiyanto; Achmad Taufik; Imadoeddin Imadoeddin; Abdul Bari; Syaiful Syaiful +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service programme was implemented in the coastal community of Padelegan Village, Pademawu Subdistrict, Pamekasan Regency, with a focus on strengthening health literacy and behaviour-based disease prevention at the household level. The background of the activity is based on the vulnerability of coastal communities to health problems related to hygiene, household drinking water management, and environmental cleanliness, as well as the need for an approach that not only increases knowledge but also encourages consistent preventive practices. The programme aims to improve residents' ability to understand and use health information in an applicable manner, while strengthening key disease prevention behaviours through education and mentoring. The activity will be carried out from February to April 2025 with a behaviour-based education design combined with practice demonstrations and community mentoring, involving 48 participants (40 residents/households and 8 posyandu/PKK cadres). The stages included initial assessment, development of KIE media (brief modules and leaflets/posters), two education-demonstration sessions, two home mentoring sessions, and final evaluation. The evaluation was conducted using pre-post knowledge, attitude, and practice (KAP) assessments and practice observation through a checklist. The results showed an increase in health literacy and improved consistency in preventive behaviour; knowledge increased from 5.4 to 7.8, and compliance with hand washing at critical times increased from 41.7% to 72.9%. Programme outputs included an information, education and communication (IEC) package, a household monitoring checklist, and capacity building for cadres as local facilitators. It was concluded that the integration of participatory education, practical demonstrations and cadre mentoring has the potential to be effective in encouraging preventive behavioural change in coastal communities, with recommendations for integrating monitoring into the routine agenda of integrated health service posts (posyandu) and community empowerment groups (PKK) and for follow-up monitoring for 3–6 months to maintain the sustainability of practices.

Evan Maulana; Asrori Asrori

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Leaf springs serve as vehicle weight supports and vibration dampers from uneven roads. Reducing vehicle weight can support fuel consumption reduction. The use of composite materials allows for a reduction in leaf spring weight without reducing load capacity and stiffness. The purpose of this study was to find the composition of composite leaf springs with a polyurethane matrix that were resistant to tensile and flexural tests using e-glass, epoxy, and polyurethane materials. This study used an experimental method, in which specimens were tested using a tensile and flexural testing machine. The variations included polyurethane matrices of 10%, 20%, and 30%. The data was statistically analyzed using Excel to determine the significant effect of the variables. The results showed the effect of polyurethane variation on the composite. The tensile test showed that the greatest tensile stress was on the 30% polyurethane specimen at 1.574 N/mm² and the smallest was on the 10% specimen at 7.007 N/mm². In the flexural test, the greatest effect on flexural strength was observed in the 30% specimen at 14.36 MPa and the smallest in the 10% specimen at 25.82 MPa. Without the addition of polyurethane, the tensile stress was 39.678 N/mm² and the flexural strength was 157.09 MPa. Conclusion: The addition of polyurethane reduces the mechanical strength of composite leaf spring material without polyurethane addition.

Fitra Aulia Azmi; Said Jalalul Akbar; Maizuar Maizuar

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

Highways play a strategic role in supporting economic development, so the quality of pavement materials (flexible pavement) must meet previously established quality standards. The Asphalt Concrete Wearing Course (AC-WC) layer, as the topmost layer of flexible pavement, is susceptible to damage caused by aging triggered by environmental conditions, particularly ambient temperature. Temperatures above 30°C are known to accelerate plastic deformation (rutting) and reduce pavement bearing capacity. The Meteorology, Climatology, and Geophysics Agency indicates that temperatures in Lhokseumawe City, North Aceh, range from 33.7–35.3°C with day-night fluctuations that could potentially accelerate the degradation of mechanical properties. This study aims to analyze the Marshall characteristics of AC-WC asphalt mixtures under ambient temperature conditions. The testing was conducted with varying exposure times of 0, 15, 30, 45, 60, 75, and 90 days at a minimum temperature of 23.90°C and a maximum temperature of 31.80°C, with an average humidity of 87.93%. The test results showed that the AC-WC asphalt mixture experienced a decrease in stability value of 21.37% and an increase in flow value of 36.36%, resulting in a decrease in the Marshall Quotient (MQ) value of 42.52%.

Evan Maulana; Asrori Asrori

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Leaf springs serve as vehicle weight supports and vibration dampers from uneven roads. Reducing vehicle weight can support fuel consumption reduction. The use of composite materials allows for a reduction in leaf spring weight without reducing load capacity and stiffness. The purpose of this study was to find the composition of composite leaf springs with a polyurethane matrix that were resistant to tensile and flexural tests using e-glass, epoxy, and polyurethane materials. This study used an experimental method, in which specimens were tested using a tensile and flexural testing machine. The variations included polyurethane matrices of 10%, 20%, and 30%. The data was statistically analyzed using Excel to determine the significant effect of the variables. The results showed the effect of polyurethane variation on the composite. The tensile test showed that the greatest tensile stress was on the 30% polyurethane specimen at 1.574 N/mm² and the smallest was on the 10% specimen at 7.007 N/mm². In the flexural test, the greatest effect on flexural strength was observed in the 30% specimen at 14.36 MPa and the smallest in the 10% specimen at 25.82 MPa. Without the addition of polyurethane, the tensile stress was 39.678 N/mm² and the flexural strength was 157.09 MPa. Conclusion: The addition of polyurethane reduces the mechanical strength of composite leaf spring material without polyurethane addition.

Raihani Khairunissa Barni; Syarach Agusti Ekasuci; Ayu Maulani; Sabillah Azhari; Tati +1 more

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

Christine Diah Wahyuningsih; Desy Ambarwati

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the implementation of gender-based public policy through the Child-Friendly School Program at SDN 01 Bendosari, Plantungan District, Kendal Regency. This research employed a descriptive qualitative approach using in-depth interviews, observation, and documentation as data collection techniques. Data analysis was conducted using the public policy implementation model proposed by George C. Edwards III, which emphasizes four key variables: communication, resources, implementers’ disposition, and bureaucratic structure. The findings reveal that the implementation of the Child-Friendly School policy at SDN 01 Bendosari has been carried out through an integrative approach by incorporating child-friendly principles into existing school programs and culture. Effective policy communication and positive implementers’ disposition, particularly among teachers and the school principal, have supported the implementation process. However, limited financial resources remain a major obstacle to fully optimizing the policy implementation. This study concludes that successful public policy implementation depends not only on regulatory frameworks but also on resource availability, implementers’ commitment, and institutional capacity to adapt policies to local conditions.

Sopiyan Adi Permana; Irawan Irawan; Endang Asliana

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.

Aliya Magfirra Abd Rahman; Nelly Daniarti; Maulindari; Wahyuni Sesda Putri; Intan Mutiara Putri

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Postoperative pain is a common physiological response following surgical procedures, and its suboptimal management can have physiological and psychological effects, including sleep disturbances, decreased functional capacity, increased anxiety, and deterioration in quality of life. This scoping review aims to describe the empirical evidence regarding the effectiveness of music therapy in reducing the intensity of postoperative pain in surgical patients. A systematic search was conducted through four major databases (ScienceDirect, PubMed, Neliti, and Google Scholar) using Boolean operators and keywords such as ‘postoperative pain,’ ‘music therapy,’ and ‘pain scale.’ Inclusion criteria included articles published in the last decade, in English or Indonesian, and available in full text format. In accordance with PRISMA-ScR guidelines, this review analysed 10 articles. The synthesis of results showed that music therapy consistently reduced pain intensity, anxiety, and analgesic requirements through mechanisms such as increased endorphin secretion, decreased stress hormone levels, and activation of the gate control theory. Typically administered for 15–30 minutes, music therapy is a safe, cost-effective, and patient-acceptable non-pharmacological modality. This intervention is recommended as an adjunct component in perioperative pain management in nursing practice, although further standardised research is needed to improve consistency.

Rifa Ardelia

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The Indonesia–European Union Comprehensive Economic Partnership Agreement (IEU-CEPA) signed in September 2025 opens significant economic opportunities through the elimination of 98% of tariffs and broader access to the European Union market. However, the implementation of this agreement poses serious challenges for Micro, Small, and Medium Enterprises (MSMEs), which contribute 60% of GDP and absorb 97% of the national workforce. This research analyzes the readiness of Indonesian national law in supporting MSME participation in facing IEU-CEPA implementation using normative juridical methods with statutory and conceptual approaches. The research findings show that although IEU-CEPA offers 0% tariffs for 95% of Indonesian products, MSMEs face barriers in meeting European Union technical standards such as Technical Barriers to Trade (TBT), Sanitary and Phytosanitary Measures (SPS), and European Union Deforestation Regulation (EUDR). National regulations such as Law Number 20 of 2008 and Government Regulation Number 7 of 2021 have not yet regulated mechanisms for assisting MSMEs in meeting international standards, traceability systems, and special legal protection. The research recommends comprehensive legal harmonization and reform strategies including regulatory revision, establishment of an IEU-CEPA Task Force for MSMEs, adequate budget allocation, capacity building programs, and strengthening legal protection mechanisms to ensure MSMEs optimally utilize IEU-CEPA opportunities.

Aurellia Callista Dewi; Bambang Agus Herlambang; Ahmad Khoirul Anam

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The implementation of the zoning-based admission policy (PPDB) in Semarang City continues to face challenges related to the accuracy of distance measurement and the transparency of information provided to the public. This study aims to examine the application of Geographic Information Systems (GIS) in defining zoning boundaries for public junior high schools in Semarang City and integrating the results into a web-based information platform. A quantitative descriptive approach was employed, incorporating spatial analysis through a 3-kilometer buffer radius using QGIS software. The results indicate that buffer analysis is effective in delineating priority domicile zones based on school coordinate data. These findings are integrated into a GIS-based website that presents visual information on school locations, enrollment capacity, and final score calculation mechanisms in accordance with current regulations. The proposed system contributes to improving information transparency, enabling the public to better understand admission opportunities while supporting government decision-making in promoting equitable access to education. For future development, the use of road network analysis is recommended to obtain more realistic distance estimations.

Ndandung Akbar Safii; Dika Puspitaningrum

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

Laela Rustiani; Bambang Agus Herlambang; Ahmad Khoirul Anam

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Banda Aceh City has high vulnerability to tsunamis due to its coastal location directly facing the sea and being situated in an active tectonic zone. This study evaluates the spatial distribution of tsunami risk and assesses coastal conditions as disaster mitigation efforts using a mixed-method approach that combines quantitative analysis based on Geographic Information Systems (GIS) and qualitative analysis through field surveys and expert assessments. Three beaches were selected as study locations: Ulee Lheue Beach, Syiah Kuala Beach, and Alue Naga Beach, with risk assessment calculated using the formula Risk = (H × V) / C according to the BNPB framework and overlay techniques in GIS to create risk distribution maps. Coastal condition evaluation focused on coastal vegetation and protective coastal structures assessed using an ordinal scale of 1–5. Results show that Ulee Lheue Beach has the highest mitigation capacity with a score of 64.5% (good category), Syiah Kuala Beach reaches 57.5% (fairly good), while Alue Naga Beach has the lowest score of 28.3% (poor). Correlation analysis yielded a coefficient of r = 0.97, indicating a very strong positive relationship between coastal vegetation and protective coastal structures. Therefore, the study recommends strengthening mitigation strategies through improved protective infrastructure and optimization of coastal vegetation functions, particularly in high-risk areas, to reduce tsunami impacts in the future.

Vinca Debora Rara Dewanti Kalemodjo; Nursalam Nursalam; Delila A. N. Seran

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The increasing incidence of violence against women and children requires an active and effective role of public organizations in providing sustainable protection. This study aims to analyze the role of the Population Control, Women’s Empowerment, and Child Protection Office (DP5A) of West Sumba Regency in handling cases of violence against women and children. The research employs a descriptive qualitative approach. Data were collected through interviews, observations, and document analysis from purposively selected informants and analyzed using data reduction, data presentation, and conclusion drawing, supported by source and technique triangulation. The findings indicate that DP5A has performed its facilitative, educational, representative, and technical roles; however, their implementation has not been optimal. Major obstacles include limited facilities such as the absence of a permanent safe house, inadequate operational infrastructure, limited human resource capacity, underutilization of information technology and digital media, as well as cultural and administrative constraints. This study concludes that institutional strengthening, capacity building of personnel, optimization of technology utilization, and enhanced cross-sector collaboration are essential to improve the effectiveness of protection for women and children at the local level.

Fikrul Hakim

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Rapid technological change in the digital era has reshaped the nature of organizational innovation, requiring firms not only to innovate but also to align their innovation activities with technological developments and market dynamics, a capability referred to as Techno-Resonance Innovation Capability (TRIC). Although Knowledge Management (KM) has been widely recognized as a driver of innovation, studies that explicitly link KM to the development of techno-resonant innovation remain limited. This study aims to address this gap by systematically reviewing the literature to examine how KM contributes to innovation capability and how this relationship evolves toward TRIC through absorptive capacity. Using the systematic literature review methodology proposed by Tranfield et al., this study follows three stages planning, conducting, and reporting the review to identify, evaluate, and synthesize relevant studies on KM, absorptive capacity, innovation capability, and techno-resonance. The findings indicate that innovation capability emerges from interconnected KM processes, including knowledge acquisition, sharing, storage, and application, which form the organizational infrastructure for innovation. Absorptive capacity is identified as a key bridging mechanism that enables organizations to transform managed knowledge into innovative outcomes by enhancing their ability to acquire, assimilate, transform, and exploit technological knowledge. This study concludes that integrating KM and TRIC through absorptive capacity extends conventional innovation capability models and provides a stronger theoretical explanation of innovation in technology-driven and digitally dynamic environments.

Tirta Yoga; Nur Ida Iriani; Zuhdi Ma’sum; Agnes Quartina Pudjiastuti; Apria Fransiska +1 more

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

This community service program aims to strengthen the managerial capacity of red lemongrass farmers in AMKE Oro-Oro Ombo, Batu, East Java, through training on cash bookkeeping, income analysis, and farming feasibility evaluation. The main problems faced by farmers are limited knowledge of financial management, lack of systematic bookkeeping, and inability to evaluate the profitability of their businesses, which often results in inaccurate decision-making and low competitiveness. The method applied included participatory training, mentoring, and simulation of financial records and feasibility analysis. The results of the program demonstrate that participants gained a better understanding of the importance of structured financial recording. Farmers who previously relied only on sales revenue calculations without considering fixed and variable costs are now able to prepare cash books, identify expenses, and evaluate profit margins accurately. Cash bookkeeping has proven to improve financial transparency and accountability, while income analysis has equipped farmers with the skills to assess their business sustainability. The feasibility evaluation, using indicators such as R/C and B/C ratios, showed that red lemongrass farming is profitable but still requires efficiency improvements to increase long-term sustainability. Overall, this training has enhanced farmers’ managerial skills, encouraged independent decision-making, and strengthened their capacity to face price fluctuations and market competition. The program is expected to support the continuity and competitiveness of red lemongrass agribusiness in AMKE Oro-Oro Ombo