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The city of Surabaya is known by various names such as the City of Heroes, Industrial City, and Harbour City. Recently, it has also been recognized as a Healthy City. This status was achieved through efforts at both local and global levels. This study explores the elements that contribute to Surabaya's recognition as a healthy city. Utilizing a qualitative research approach, the study involved subjects from the Surabaya City Government, community leaders, and selected residents. Data was gathered through methods including observation, interviews, literature reviews, and document analysis. The findings indicate that Surabaya's success as a healthy city is supported by multiple factors: substantial land assets, an adequate regional budget (APBD), a sufficient number of hospitals, effective empowerment of street vendors (PKL), and the establishment of Kader Surabaya Hebat (KSH). The Surabaya City Government has effectively leveraged the region's potential to achieve these results.

This study discusses the Optimization of the Use of Islamic Religious Education Laboratories in the Practice of Student Worship at State Junior High Schools in Pangkajene District, Pangkep Regency. The main problem is how the Islamic Religious Education Laboratory can be optimized as a facility and infrastructure that supports the development and progress of Islamic Religious Education. The author uses a research approach with qualitative methods in data collection, as well as testing and analyzing data qualitatively. The research paradigm is constructivism; data sources are Principals, PAI Teachers, Students (primary data) and documents related to the management of the PAI Laboratory (secondary data); The research instrument is the researcher himself and is assisted through data collection tools, namely observation guidesheets, interview guidelines and document study guidelines; Data collection techniques are participation observation, in-depth interviews, and documentation; and testing the validity of the research results applying source triangulation and triangulation techniques. The research was carried out in four State Junior High Schools in Pangkajene District, Pangkep Regency. The results of the study showed that 1) The condition of PAI laboratories in the schools studied varied in terms of availability and quality of facilities. All schools have PAI laboratories, but there are gaps in infrastructure and equipment due to differences in budget allocation. 2) Laboratory use of PAI showed variation in intensity and effectiveness. Some schools have integrated the use of laboratories into the curriculum, while others still face challenges in optimization. 3) The practice of students' worship varies in the level of consistency and understanding. The majority of students have awareness of the importance of worship, but the level of practice varies. 4) Factors that affect the use of PAI laboratories include the availability of infrastructure, teacher competence, budget allocation, school management, student motivation, and education policies. This study recommends increasing budgets, developing teacher competencies, integrating curriculum, collaboration between schools, utilizing technology, and periodic evaluations to optimize the use of PAI laboratories and improve students' practice of worship.

Growth and development in the village has an influence on the hydrological cycle that impacts the irrigation channel system in Penataran Village, Nglegok Subdistrict, Blitar District, East Java. Irrigation has an important role in the lives of mainly rural communities, so the government needs to make policies for irrigation development to improve the function of irrigation in accordance with the policies that must be followed. Preparation of a Cost Budget Plan (RAB) is an activity in a project to calculate the estimated cost budget required in the construction of a project and with these costs the construction of the project can be carried out in accordance with the composition of the Cost Budget Plan (RAB). The method used in the preparation is the unit price method. The results of the activity show that irrigation development costs Rp. 99,017,500.

The participatory oversight program includes the establishment of oversight villages in Central Kalimantan to involve the community in overseeing the Simultaneous Regional Head Elections in 2024.The urgency of establishing oversight villages for community participatory oversight is to increase participation, strengthen the oversight function of Bawaslu, prevent violations, and enhance transparency and accountability.The challenges in the implementation of oversight villages include limited human resources, lack of public understanding, geographical and infrastructural challenges, budget constraints, as well as practical politics and local interests.Strategic steps to address these challenges include stakeholder collaboration, intensification of training, infrastructure improvement, and the utilization of technology.Through oversight villages, the community is expected to actively participate in monitoring the regional elections to achieve clean, transparent, and accountable elections.

Lean Management is a method that emphasizes reducing waste and increasing added value in healthcare service processes. Through a systematic literature review, this study identifies various aspects of Lean implementation in hospitals, such as reducing patient waiting times, optimizing resource utilization, and improving patient satisfaction. The findings reveal that Lean Management implementation not only supports operational efficiency but also enhances service quality and patient experience. The success of this method heavily depends on management support, active staff involvement, and adequate training. This study also highlights challenges such as resistance to change and budget constraints. These findings have significant implications for hospital managers and policymakers in formulating strategies to improve healthcare service effectiveness. Recommendations for future research include empirical studies examining Lean implementation in various hospital contexts, particularly in developing countries. This study aims to explore and analyze strategies for improving hospital operational efficiency through the Lean Management approach.

Community Health Centers (Puskesmas) are facilities established to implement promotive, preventive, curative, and rehabilitative health services by the government, local authorities, and the community. The system of drug planning and procurement plays a pivotal role in determining drug availability and the budget allocation required. This study aims to evaluate the process of drug planning and procurement using a combination of the ABC-VEN and Reorder Point (ROP) methods at the Belik Community Health Center, Pemalang Regency. This research is a descriptive analysis employing a retrospective case study design with data collection from January to December 2023 and supported by interviews. The results show that the ABC-VEN combination analysis identified: AV group (1 item; 0.29%; cost IDR 4,662,000), AE (45 items; 12.86%; IDR 271,578,813), AN (7 items; 2.00%; IDR 65,272,502), BV (7 items; 2.00%; IDR 7,825,526), BE (53 items; 15.14%; IDR 70,352,382), BN (11 items; 3.14%; IDR 15,283,936), CV (19 items; 5.43%; IDR 3,687,488), CE (194 items; 55.43%; IDR 42,690,036), and CN (13 items; 3.71%; IDR 2,779,589). Drugs in groups AN, BN, and CN (Additional group) should be prioritized for reduction; AE, BE, and CE (Main group) are second priority; while AV, BV, and CV (Priority group) must always be available. The highest Reorder Point (ROP) was for Dexamethasone at 64,067 tablets, while the lowest was Betason skin ointment with 0 tubes.

This study analyzes the differences between the neoliberal and social democratic paradigms in poverty alleviation policies in Indonesia, by adding an Islamic Economic perspective as an alternative. The neoliberal paradigm focuses on free market mechanisms, deregulation, and minimizing the role of the state, but often exacerbates social inequality. In contrast, the social democratic paradigm balances the role of the market and state intervention through resource redistribution and protection of vulnerable groups through sustainable social programs. Islamic economics offers a complementary approach oriented towards the principles of distributive justice, balance, and solidarity, by integrating spiritual values ​​into socio-economic policies. A qualitative approach is used in this study, with policy analysis of programs such as the Family Hope Program (PKH) and the National Health Insurance (JKN). The results show that the social democratic paradigm is more effective in reducing poverty systemically than neoliberalism, especially through increasing access to education, health, and social protection. However, budget constraints, corruption, and infrastructure gaps remain significant challenges. The Islamic Economic perspective emphasizes the importance of zakat, waqf, and infaq as instruments of wealth redistribution that have the potential to strengthen inclusive and sustainable poverty alleviation policies. This study recommends strengthening the synergy between the paradigm of social democracy and the values ​​of Islamic Economics to create policies that are more effective, equitable, and oriented towards the welfare of society holistically.  

This study explores digital marketing strategies employed by Small and Medium Enterprises (SMEs) to enhance customer engagement in an increasingly competitive business environment. By leveraging tools such as social media, email marketing, content marketing, and search engine optimization (SEO), SMEs can establish stronger connections with their target audience. The research highlights key practices, including personalized communication, interactive content, and data-driven decision-making, which contribute to customer loyalty and retention. Furthermore, challenges faced by SMEs, such as limited budgets and technological expertise, are discussed alongside potential solutions. The findings provide actionable insights for SMEs to optimize their digital marketing efforts and foster long-term customer relationships.  

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

This study aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.

Education plays a vital role in creating quality, competitive human resources, which is a national priority, including in Indonesia. This study focuses on the effectiveness of managing the committee funds at MTsN 1 Banyuwangi to support educational financing that is not fully covered by the state budget (APBN). Using a qualitative approach through interviews, observations, and documentation, the results show that the management of committee funds has been efficient. In 2021-2022, the received funds amounted to IDR 1,357,610,000, with a realization rate of 93.87%. The following year, committee funds amounted to IDR 1,130,600,000, with 100% realization and a surplus of IDR 33,600,000, which was carried over to 2023-2024. In this period, the received funds amounted to IDR 1,351,125,000, with a proposed budget of IDR 2,080,715,000. As of now, the realization stands at 64.93%, and the management is ongoing as the school year has not yet finished. The committee funds play a crucial role in fulfilling the educational financing needs not fully covered by the national budget and contribute to the improvement of educational quality at MTsN 1 Banyuwangi.

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

This study aims to analyze the implementation of the fulfillment of socio-economic rights of the community in Rote Ndao Regency, as one of the underdeveloped regions in Indonesia, and to identify the obstacles faced by the local government in its efforts to fulfill them. Socio-economic rights, such as access to education, health, employment, and public services, are part of the human rights guaranteed by the constitution. However, their implementation often encounters various obstacles in areas with less developed socio-economic conditions. This study uses a qualitative method with a descriptive analytical approach. Data were collected through in-depth interviews, document studies, and field observations. The results of the study indicate that the implementation of socio-economic rights in Rote Ndao Regency is still not optimal. This can be seen from the low level of community access to educational facilities, health services, and basic infrastructure. On the other hand, the local government faces a number of significant obstacles, such as budget constraints, lack of adequate infrastructure, low quality of human resources, geographical barriers, and weak coordination between agencies. As a solution, this study recommends increasing budget allocations for priority sectors, developing basic infrastructure, improving the quality of human resources through education and training, and strengthening cross-sectoral coordination. In addition, active community involvement in the planning and implementation of development programs is also very important to improve the effectiveness of policies. The results of this study are expected to contribute to local governments and other stakeholders in formulating more effective strategies to accelerate the fulfillment of people's socio-economic rights, while improving the quality of life in Rote Ndao Regency.

The Community Service carried out at this school aims to provide a direct contribution to the quality of education and skill development for students and teachers in the school environment. This activity is focused on empowering and increasing the competence of students and teaching staff in facing educational challenges in the modern era. The methods used include education, sharing sessions and mentoring based on real needs in the field .This service activity is carried out with the aim of increasing the quality of the learning process through the application of methods that are more effective and enjoyable for students. It is hoped that, through this activity, a more inclusive and innovative educational environment can be created, which in turn will have a positive impact on the quality of education in schools and encourage active community participation in supporting educational progress in the area.

In the rapidly developing digital era, technology provides opportunities and challenges for society, especially in the economic and business sectors. This study aims to review digital marketing strategies that can help the development of Micro, Small, and Medium Enterprises (MSMEs). Using qualitative research methods and literature studies, this study found that digital marketing allows MSMEs to expand market share, attract customers, and build closer relationships with consumers. Digital marketing also provides the competitive advantage and innovation needed in this era. However, MSME actors still face obstacles in understanding technology, budget, and adaptation to digital transformation. Therefore, it is important for MSMEs to conduct an in-depth analysis of business needs and challenges, and evaluate the performance of digitalization strategies to ensure business sustainability and growth.

This study aims to analyze the maintenance strategy of railway lines in West Sumatra using the Life Cycle Cost (LCC) approach to determine the most economically efficient and sustainable maintenance option. The main issues raised are the high cost of reactive maintenance and the risk of operational disruption due to track damage. The research method involved collecting construction, operational, and maintenance cost data from railway operators, as well as LCC-based scenario simulations to compare preventive and reactive maintenance strategies. The results of the analysis show that the preventive maintenance strategy results in lower total life cycle costs, compared to the reactive strategy. In addition, the preventive strategy also supports operational sustainability by minimizing the risk of service disruption and improving user safety. SWOT analysis shows that LCC implementation has great potential to improve budget efficiency and support local economic growth, although challenges such as data limitations and natural disaster risks need to be mitigated. This research concludes that an LCC-based approach can be the basis for designing more effective, efficient and sustainable railway maintenance policies. Recommendations include prioritizing preventive maintenance, using monitoring technology, and strengthening supporting policies.

This study examines the legal construction of the obligation to prepare  Academic Draft s in the process of forming regional regulations in Indonesia. Academic texts have a strategic role as a scientific and rational basis to ensure that the Regional Regulations produced are in accordance with the needs of the community, based on the principles of good regulation formation, and do not contradict higher legal norms. This study uses a normative juridical method with a statutory approach and conceptual analysis to identify the relevance, implementation, and challenges in the implementation of  Academic Draft  obligations. The results of the study show that the obligation to prepare  Academic Draft s has been regulated in laws and regulations, but its implementation is often faced with various obstacles, such as low technical understanding, limited budget allocation, and lack of expert involvement. Therefore, it is necessary to strengthen regulations and increase institutional capacity to ensure a more participatory, transparent, and accountable process for the formation of regional regulations. This research is expected to contribute to the development of policies that support the formation of quality and responsive regional regulations to the needs of the community.

This study discusses the Function of the Central Kalimantan DPRD Secretariat in the realization of good governance. In the context of regional autonomy, this article explains the role of local governments in improving community welfare through effective public services. Local governments are given the authority to regulate government affairs to achieve community welfare through improved services and public participation. Based on Law No. 32 of 2004 and Law No. 23 of 2014, the role between the local government and the DPRD is explained, where the regional head is responsible for the implementation of the government and the DPRD carries out the functions of legislation, supervision, and budget. Public service is an important aspect of the government bureaucracy, which reflects a commitment to bureaucratic reform. This research also explores the concept of good local governance which is increasingly becoming a demand of the community, as well as the role of the government, the private sector, and the community in realizing it. Special focus is given to the Secretariat of the Central Kalimantan Provincial Parliament in optimizing its functions to support the implementation of good governance. The method used is empirical juridical, which combines legal aspects with direct observation in the field. The results of the study show that the Secretariat of the Central Kalimantan Provincial Parliament has an important role in realizing the principles of good governance, including transparency, accountability, and public participation. Thus, good government management can improve the quality of life of the community in general.  

This study evaluates the efficacy of Smart Governance implementation in enhancing public services in Batam City. Smart governance, a principal facet of the smart city paradigm, seeks to enhance efficiency, transparency, responsiveness, and accountability by the utilisation of information technology. Batam City, strategically positioned as an economic and trade hub, is dedicated to implementing smart governance concepts to enhance the quality of its public services. This research employs a descriptive methodology with qualitative analysis to assess the strategic measures implemented, including the digitalisation of public services, transparency and budget management, integrated data management, and enhanced community participation.The findings indicate that the adoption of smart governance in Batam has effectively enhanced administrative efficiency and transparency in public services. Nonetheless, difficulties such as the digital infrastructure deficit in remote regions and insufficient digital literacy within the population remain significant impediments. This research recommends enhancing digital infrastructure, creating more user-friendly applications, and implementing digital literacy training programs for the community.  With an appropriate strategy, Batam City may persist in advancing Smart Governance as a sustainable smart city paradigm.