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This study aims to describe and analyze: Community Empowerment Strategies in Batu Majang, Long Bagun District, Mahakam Hulu Regency, East Kalimantan and Inhibiting and Supporting Factors Affecting Empowerment in Tourism Village Development. The research is qualitative descriptive analysis The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, testing alternative interpretations dan forming and/or refining generalizable theory from case study. The results of the study show that the Community Empowerment Strategy in the Development of Tourism Villages in Batu Majang which is carried out includes: Planning is carried out through community proposals which are then mapped to potential based on ususlan.  Implementation of Community Empowerment in Tourism Village Development by involving all elements of Village Muspides, Tourism Awareness Groups and all communities, Providing guidance to the community in a sustainable manner by collaborating with the tourism office, increasing the productive economy.  Evaluation or Monitoring of Community Empowerment in Tourism Village Development through a village-level musayawarah forum which is delivered in a village deliberative forum every 3 months.  Factors that inhibit community empowerment in the development of Tourism Villages include limited resources, both budget and human resources, traditional community behavior, and limited land. The supporting factors encountered are the support of some people and the existence of promotional media that can support the existence of tourist villages.

This study analyzes the legal responsibility of road organizers, legal protection for road users, and public participation in the maintenance of provincial roads in East Java. The background of this research is the significant road damage, covering 154 kilometers, which impacts the safety of road users and the smoothness of socio-economic activities. This research is based on Law Number 22 of 2009 on Traffic and Road Transportation (UU LLAJ) and Law Number 38 of 2004 on Roads, which regulate the obligation of road organizers to ensure safe and adequate infrastructure. The research method used is a juridical normative approach with an analysis of legislation, using primary and secondary legal materials, with data collected through library studies and deductive analysis. The results show that the government is legally obligated to repair damaged roads, place warning signs on roads that have not been repaired, and allocate funds to prevent traffic accidents. However, various challenges such as limited budgets and geographic conditions affect the implementation of these obligations. Additionally, the Citizen Lawsuit mechanism grants the public the right to sue negligent organizers. This study recommends strengthening road maintenance management based on risk, improving transparency and accountability, and empowering the public to ensure safe roads that support regional economic growth.

Pharmaceutical services are carried out to achieve definite results in improving the quality of life of patients in the form of direct and resposibels services related to pharmaceutical preparations. In implementing pharmaceutical services, health centers already have a standard that is used as a guideline in its implementation. The consequences of implementing pharmaceutical services that do not comply with standards are medication errors and inappropriate use of drugs, there are expired drugs and overlapping budgets. The purpose of this study was to analyze the implementation of pharmaceutical service standards in health centers, BMHP and clinical pharmacy services based on PMK No. 74 of 2016 at the Paduraksa Health Center, Pemalang District. This study is a non-experimental study with a descriptive design that will provide an analytical description of the implementation of pharmaceutical service standards at the Paduraksa Health Center, Pemalang District based on the guidelines in the Minister of Health Regulation Number 74 of 2016. The population and sample in this study were all pharmaceutical personnel who were responsible for managing pharmaceutical service standards at the Paduraksa Health Center, by conducting interviews in the form of questions and answers by giving questions verbally to pharmacists or pharmaceutical personnel at the Paduraksa Health Center, Pemalang Regency. The data in the variable analysis looked at the percentage of compliance with standards based on the Minister of Health Regulation No. 74 of 2016.  

In 2023, Batam City will record 550 homeless people and beggars undergoing rehabilitation. In 2024 (January-July), this number will drop significantly to 237. The aim of this research is to determine government collaboration in handling homeless people and beggars in Batam City. The method used is descriptive qualitative, there are eight informants with data collection techniques through interviews, observation and documentation. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. This research uses Collaborative Governance theory from Deseve, namely Network Structure (Organizational Structure), Commitment to a Commom Purpose (Commitment to the goal), Trust Among the Participants (mutual trust between actors), the existence of Governance Certainty, Access to Authority (Access to power), Distributive Accountability (Sharing responsibility), Information Sharing (Sharing Information), Access to Resources (Access to Resources. The findings obtained are (1) Network Structure: Satpol PP carries out patrols and the Social Service supports it through the formation of a Rapid Response Team (TRC). (2) Commitment to a Common Purpose: Satpol PP and the Social Service are committed to outreach and reducing the number of Social Welfare Recipients, which is evaluated based on the budget. (3) Trust Among the Participants: collaboration between Satpol PP and the Social Service is running well thanks to open communication, regular coordination meetings, and mutual assistance. (4) There is certainty of governance: the role of Satpol PP and the Social Service is regulated in Regional Regulation No. 6 of 2002 and received support from other institutions. (5) Access to Authority: handling homeless people is regulated by Law no. 23 of 2014, with Satpol PP on patrol duty and the Social Service handling social problems through a budget supervised by the Inspectorate and BPK. (6) Distributive Accountability: The Social Service appoints the relevant OPD and forms a TRC which collaborates with Satpol PP in networking, while the TRC supports large or special activities. (7) Information Sharing: The Social Service shares the latest data and regulations in coordination meetings. (8) Access to Resources: Satpol PP and TRC have resources with a supporting budget as well as contributions from Srikandi PLN in counseling, equipment, and Pelni for the repatriation of homeless people and beggars. Therefore, researchers put forward suggestions, namely that the government should reach out more to the community and provide full assistance so that homelessness and beggars can be reduced.

Investment Management Institution (LPI) as an entity, LPI is an institution established by law and is responsible to the President so that it has high credibility and perception of stability internationally. LPI's assets are also included in the Separated State Assets. As a sui generis institution, LPI has strong independence and professional management, this aims to maximize investors who want to invest in Indonesia. Institutionally, LPI has elements as a public legal subject because LPI in its operations uses a budget sourced from state finances. In addition, LPI also has characteristics as a private legal subject in terms of carrying out investment activities or capital investment.

The use of digital technology in financial management has rapidly developed, with financial management applications, fintech services, and digital banking platforms becoming increasingly popular, including in Indonesia. This study aims to identify the benefits and challenges faced by society in adopting digital technology for financial management. The results show that digital technology provides broader access to financial services, enhances financial literacy, and facilitates efficient budget and investment management. Additionally, fintech helps SMEs access financing. However, challenges such as low digital literacy, data security issues, and limited access to technology in certain areas remain significant barriers. Therefore, educational programs and financial inclusion policies are necessary to maximize the potential of digital technology in financial management. Overall, digital technology can have a positive impact on financial management in society, provided that risks are mitigated, and accessibility is improved.

Dismissal of a Regional Head can occur due to two factors, the first is 'Objective' in investigating violations of the oath or promise of office carried out by the Regional Head. Second, 'Subjective' in using his authority, namely looking for loopholes to dismiss the Regional Head on sentimental grounds. The reasons for the dismissal of a Regional Head are regulated in Article 78 paragraph (1) and paragraph (2) of Law Number 23 of 2014 concerning Regional Government (UUPD). Some of the problems that often occur in the dismissal of Regional Heads are, the Regional Head is elected directly but the mechanism for dismissal is indirectly (representatively) through the DPRD so that it is not in line with democracy, then regional autonomy is not implemented freely because there is still a role for the central government and there is also no Judicial institutions in regions specifically for the dismissal of Regional Heads. After we analyzed the many articles in the Constitution, the amendments relating to the main duties of the House of Representatives, also in UUMD3 1999 in conjunction with UUMD3 2014, were further emphasized by DPR Standing Orders No. 16/DPR/RI/1999-2000 jucto Regulation of the House of Representatives of the Republic of Indonesia Number 1 of 2014 concerning Rules of Procedure, from the authority and duties of the DPRD above, it can be formulated that the DPRD has three functions, namely the supervisory function, the budget function, and the function of making Law or legislation. In carrying out its functions and duties, the DPRD has several rights that can be used to carry out its duties as government supervisor. Some of the rights in question are the Right to Questionnaire, the Right to Interplation, the Right to Express an Opinion. As for the right to inquiry itself, the definition is contained in Article 79 paragraph (3) of Law Number 17 of 2014 concerning the MPR, DPR, DPD and DPRD.

An information system is used to manage and present data so that it benefits an organization. Effective financial management is crucial for government agencies, including the Medan City Transportation Department, to ensure transparency and accuracy in financial records. However, the manual method still used has weaknesses, such as recording errors and reporting delays. Therefore, this study aims to design and develop a web-based financial information system to address these issues.The system features transaction recording, financial reporting, real-time data processing, and more efficient budget management. This study uses the waterfall software development approach, which includes analysis, design, implementation, testing, and maintenance. The results show that this system can improve work efficiency, reduce errors in financial management, and support data-driven decision-making.  

The limited knowledge of MSME entrepreneurs in Binjai Estate in managing their business finances affects the business continuity of MSMEs, causes errors in determining the amount of the cost of goods sold resulting in errors in determining the amount of the selling price, resulting in difficulty of increasing competitiveness which will affect the level of sales and profits of MSMEs. The purpose of these activities is to help MSME players increase their sales by providing simple financial management training and promoting their merchandise through social media and online shops so that later they can increase MSME sales. The methods used are observation, interview, and documentation methods. The results of this service activity are that Bandrek Jahe Merah and Gedebog Pisang MSMEs can already recognize the importance of business financial management and identify company assets to be separated from personal assets. However, further training is needed to assist businesses in making budgets and determining the cost of production and the cost of goods sold to determine the selling price of their products.

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

Food security is a condition of food fulfillment for the entire community. The phenomenon of the problem that occurs in this study is the imbalance between the food needs of the Bintan community and local production. Over the past four years from 2019 to 2022, the production of local food needs from various commodities such as rice, vegetables, fruits, and so on has experienced a significant decline in production. This condition certainly triggers concerns regarding the ability of the Regional Government of Bintan Regency to maintain food security and meet the needs of the community. This research aims to formulate a food security strategy in Bintan Regency. This research uses Koteen's theory which consists of four strategy indicators, namely Organizational Strategy, Program Strategy, Resource Support Strategy, and Institutional Strategy. This research uses a qualitative approach method with data collection through interviews and documentation. The results show that the vision and mission of regional apparatus organizations are aligned with the district's vision to improve food security. Programs are focused on increasing food production and price stability. Resource support in the form of budget and facilities is important for program success. Institutional strategies emphasize SOPs, monitoring, divisional coordination and employee training to improve program effectiveness. The findings indicate the importance of inter-organizational synergy and resource strengthening in maintaining food security. 

Bureaucratic reform is a government effort to improve the performance of state apparatus to provide optimal service to the community. This study aims to analyze the implementation of bureaucratic reform policies on the performance of Civil Servants (PNS) at the Pare-Pare City Transportation Agency. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the implementation of bureaucratic reform at the Pare-Pare City Transportation Agency has gone quite well, but there are still several obstacles such as limited human resources and supporting facilities and infrastructure. The bureaucratic reform policy has proven to have a positive effect on improving the performance of PNS in terms of productivity, service quality, responsiveness, responsibility, and accountability. Strong commitment from leaders and all employees is needed as well as adequate budget support to optimize the implementation of bureaucratic reform in the future.

The purpose of the research is to describe and analyze the Village Government Strategy in Improving Village Development in the Era of Village Autonomy, what obstacles are experienced, and the efforts made by the Government in Improving Development in Mahakam Regency. This research is a qualitative research with a level of descriptive analysis, with data collection techniques using interviews, observations, and documentation. The data analysis technique in this study uses Miles and Huberman interactive data analysis techniques. The results of the study show that the Village Government Strategy in Efforts to Improve Village Development in Mahakam Regency is carried out with several steps, including development planning is carried out based on the musaywarah of the village development plan based on data from the lowest scope, namely the RT/RW environment based on Musrenbamg then outlined in the Village Development Work Plan. The implementation of development is carried out based on the Development Budget Plan, namely what priorities will be implemented, which are managed on a local scale through village self-management, village cooperation with third parties. The process of monitoring and evaluating development is carried out at the village and sub-district levels assisted by community institutions that check the list of activities listed in the Development Work Plan document stipulated in the Village Budget. The development supervision process is carried out through community institutions and community leaders. Obstacles in the development of villages in Mahakam Regency include, among others, the desired development has not been achieved, this is due to the difficulty of obtaining a budget. Efforts made include proposing a village Musrenbang next year, making a medium-term long-term development plan for a term of 5 years and including RKA and RKP.

Economic literacy education and personal financial management have an important role in preparing the younger generation to face future economic challenges. The aim of this service is to increase students' understanding of SMK Nurcahaya Medan about economic literacy and how to manage personal finances effectively. This activity is carried out through counseling, interactive discussions and financial management simulations. The results of this activity show an increase in students' knowledge regarding basic economic concepts, budget management, and the importance of financial planning. With this activity, it is hoped that students can practice wise financial management in everyday life.

The aim of this research is to develop an effective strategy for family financial planning by utilizing secondary data obtained through literature studies. In today's consumer-driven society, managing finances wisely is essential to avoid impulsive spending and achieve long-term financial stability. The study identifies several key strategies that families can adopt to improve their financial behavior and planning. These include: (1) creating a budget and following it with discipline, (2) applying the “24-hour postpone” rule to avoid impulsive purchases, (3) reducing exposure to advertising, (4) focusing on long-term financial goals, (5) evaluating monthly shopping habits, (6) learning from personal desires instead of condemning them, and (7) reducing debt gradually. By implementing these strategies consistently, families can build better spending habits, avoid excessive consumer behavior, and work towards more sustainable financial well-being. These insights serve as a practical guideline for financial literacy and behavior modification in everyday family life.

The phenomenon of default on insurance policy claims is quite rampant in Indonesia, for example what happened to PT Jiwasraya and AJB Bumiputera 1912 so that the implementation of the supervisory function by the Financial Services Authority is questioned. This research aims to find out how the challenges of the Financial Services Authority in implementing the supervisory function of insurance institutions. This research uses normative legal research with literature study. The results of this study indicate that the Financial Services Authority implements its supervisory function using the risk-based supervision (RBS) method and faces challenges in implementing its supervisory function, namely: limited data, human resources, and budget; the complexity of financial institutions; changes in organizational culture within the Financial Services Authority and insurance institutions; and lack of financial literacy among the public.

Bankruptcy is one of the main threats to business sustainability, especially for micro, small, and medium enterprises (MSMEs). This article explores the importance of financial planning, accurate record-keeping, and cash flow management strategies to mitigate bankruptcy risks, focusing on a case study of Rumah Makan Fajar Jeumpa. The findings reveal that irregular transaction recording, ineffective cash flow management, and the absence of structured financial strategies are key factors contributing to financial vulnerability. By implementing simple financial record-keeping systems, creating budget projections, and diversifying income sources, MSMEs can enhance operational stability and reduce financial risks. These findings emphasize that comprehensive financial planning, supported by adequate financial literacy, is crucial in ensuring business sustainability and fostering MSME growth.

Road maintenance is a strategic effort to support community mobility and economic development. This study aims to determine the optimal duration and analyze the cost impacts of implementing the Time Cost Trade Off (TCTO) method. The method is applied through critical path analysis and adding overtime hours to reduce the project duration. Data is collected from project documents such as daily reports, S-curves, and cost budget plans, then analyzed using Microsoft Project software. The results show that the project duration can be shortened to 117 days with an additional cost of IDR 176,614,724.00, which is lower than the potential delay penalty of 1% per day. This adjustment leads to a time savings of 8.6% without causing significant changes to the project's organizational structure. The TCTO method proves to be a practical solution for addressing delays while maintaining a balance between time and cost.

This research compares three forecasting methods, namely Single Exponential Smoothing (SES), Double Exponential Smoothing (DES), and Triple Exponential Smoothing (TES), in analyzing the realization of the Medan City Regional Budget (APBD) for the 2019-2024 period. This study aims to find the most accurate method in forecasting the budget, so that it can help optimize the use of APBD by local governments. The APBD realization data was analyzed using Minitab software, and the accuracy of the method was measured based on Mean Absolute Percentage Error (MAPE). The results showed that TES has the smallest MAPE value of 0.12%, compared to SES (12%) and DES (14%). Thus, TES is the best method to predict the budget realization in the following year, producing a forecasting value of 5,500.86 million rupiah. This research is expected to support the government in making more precise and efficient budget decisions.

A factory is an industrial building that designed for processing raw materials into products, such as Light Weight Brick Factory that produce light weight brick and other products. The construction of a Lightweight Brick Factory plays a significant role in fostering regional economic development. However, the construction process for this factory has faced several issues leading to delays. This study focuses on the delays encountered in the lightweight brick factory construction project in Lamongan, which had a planned completion timeline of 15 weeks and a contract value of IDR 1,835,474,186. By week 10, the project was delayed by -42.73%, followed by delays of -42.66% in week 11, -44.84% in week 12, -48.08% in week 13, -46.18% in week 14, and -44.68% in week 15 compared to the planned schedule. The project cost performance index (CPI) of 1.32 shows that the actual project costs are smaller than budgeted, The primary factor contributing to the delay was attributed to the contractor or vendor, who faced cash flow issues due to other ongoing challenges.