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Anggi Mega Rizki; Rindu Rika Gamayuni; Pigo Nauli

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Changes in intergovernmental fiscal transfer policies and the increasing emphasis on spending efficiency in Indonesia have encouraged regional governments to strengthen fiscal independence through the optimization of locally generated revenues, particularly local taxes. This study aims to evaluate local tax performance as a strategic instrument for supporting regional fiscal autonomy and fiscal resilience under fiscal decentralization. The analysis focuses on regional governments in Lampung Province during Fiscal Years 2019–2023. Using a descriptive quantitative research design, this study employs secondary data obtained from audited regional financial reports. The analytical framework applies a value for money approach to assess local tax effectiveness, complemented by growth ratio analysis to examine revenue dynamics over time. The findings indicate that local tax performance varies considerably across regions, revenue growth remains volatile, and fiscal resilience is more likely to emerge in regions where effectiveness and growth are relatively balanced. Overall, the results suggest that strengthening fiscal autonomy requires not only achieving revenue targets but also ensuring stable and sustainable local tax performance.

Samuel Aron Jedyjah Makmur; Muhammad Izzudin Aprilian; Fransisca Dea Yulianti; Henggaringtyas Trihandari Damayanti

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The purpose of this research is to determine the impact of the policy to convert the Abu Bakar Ali (ABA) parking area toward vendors and parking attendants. The data collection technique used was descriptive qualitative research, obtained from in-depth interviews with vendors and parking attendants and observations at the relocation site of the Malioboro Abu Bakar Ali 2 Parking Area. The Abu Bakar Ali parking lot conversion policy was an effort by the Yogyakarta City Government to improve the aesthetics of the Malioboro area and preserve cultural heritage. The findings reveal a significant gap between the environmental and cultural objectives of the policy and the socio-economic reality, with low tourist visitation to the new location resulting in a drastic decrease in income, leading to resentment among vendors and parking attendants. Therefore, the Yogyakarta City Government needs to review the implementation of this policy so that it does not lead to horizontal conflicts between the government and the vendors and parking attendants.

Faiha Alya; Afni , Hana; Patrianti, Tria

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

 This study aims to analyze the social media engagement strategy of Instagram @kumocake.co in its efforts to maintain its product image as ‘Japanese Halal Cake for 25,000 Rupiah’ amid fierce competition in the culinary industry. The method used is descriptive qualitative, with data collection through in-depth interviews with social media specialists, observation, and documentation. The results show that the engagement strategy is implemented in a structured manner through a monthly content plan with weekly execution, as well as consistent uploads every two days in alternating Reels and feed formats. The most effective Instagram features are Stories for direct interaction and Reels for expanding audience reach, which consistently meet audience gratification needs in accordance with Uses and Gratifications Theory (UGT). The product image is maintained through eye-catching, neat, and minimalist visual highlights of the cake in each content, in line with the principles of Brand Image Theory. The highest level of engagement is achieved through endorsement and giveaway content, where save and share metrics are considered the most significant indicators of engagement. Despite facing challenges with the quality of non-preservative products, Kumocake.co manages them with a relaxed and fast response interaction strategy. This research contributes to the development of Digital Public Relations studies, particularly regarding the strategic role of social media engagement in the process of maintaining the image of contemporary culinary products.

Novianti Monyca; Muslim Muslim

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the development of halal tourism based on local wisdom in Lima Puluh Kota Regency, focusing on the Harau Valley area as a leading destination. The research aims to analyze halal tourism development and identify challenges faced in its implementation. The study employs a descriptive qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation studies. Research informants include the Department of Tourism, Youth and Sports, the Ministry of Religious Affairs, the Minangkabau Indigenous Leadership Council, Tourism Awareness Groups, business operators, and tourists. Data analysis uses the Miles and Huberman interactive model. The results show that halal tourism development in Harau Valley has great potential supported by natural compatibility with sharia principles, the philosophy of "Adat Basandi Syarak, Syarak Basandi Kitabullah," and strong cultural attractions. However, significant challenges remain, including limited infrastructure, low halal certification in accommodation and culinary sectors, limited human resource capacity, suboptimal promotion, weak inter-agency coordination, and funding constraints. The study recommends strengthening district-level halal tourism regulations, intensifying halal certification socialization, enhancing human resource capacity through continuous training, developing integrated digital promotion systems, and strengthening multi-stakeholder coordination in sustainable halal tourism development.  

Adinda Erliana Romadhon; Rizky Maulana

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the commodification of women’s bodies within environmental campaign content on digital media, focusing on a video produced by Pandawara Group that addresses textile waste issues. Although the campaign aims to raise ecological awareness, the visual emphasis on a female body particularly the exposure of a bra redirected public attention from environmental messages to sexualized interpretations in the comment section. This research aims to analyze how such meaning shifts occur through representation and audience interpretation. Using Sara Mills’ Critical Discourse Analysis, this study focuses on subject–object positioning and reader positioning in both visual and verbal elements of the content. The data consist of one campaign video and selected public comments on TikTok, analyzed qualitatively. The findings reveal that women are positioned as visual objects rather than active subjects within the discourse, while audiences are constructed as observers of the female body instead of interpreters of environmental issues. The recurring use of the phrase “content that unites the nation” further legitimizes sexualized readings and reinforces dominant gendered discourse. Importantly, the study finds that such interpretations are reproduced not only by male audiences but also by female users, indicating the internalization of dominant visual culture in digital spaces. This study contributes to gender and media studies by demonstrating that environmental campaigns are not free from gender bias and that visual representation plays a crucial role in shaping unintended meanings within social campaigns.

Erni Susanty Tahir; Fatika Puteri Rosyi Prabowo

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Generation Z students face increasingly complex academic challenges within the competitive higher education ecosystem. The pressure to maintain academic performance, social expectations, and intense digital exposure contribute to rising mental health issues such as stress, anxiety, and burnout. This study aims to analyze the relationship between academic pressure and the psychological condition of Gen Z students using a quantitative-descriptive approach through an online survey. The research instrument adapted the Academic Stress Scale (ASS) and the Depression Anxiety Stress Scale (DASS-21). The results show that the majority of respondents experience significant academic pressure, which correlates positively with symptoms of stress and anxiety. These findings highlight the importance of educational system reform that not only emphasizes academic performance but also supports students' mental well-being. Higher education institutions are expected to provide safe spaces, reliable counseling services, and more empathetic teaching approaches in response to the mental health issues facing this generation.

Aidil Fitrah; Bella Amanilla; Rafidi Rafidi; Agus Rifki Ridwan

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Learning and teaching from the perspective of the Qur'an are not only understood as intellectual activities, but also as spiritual, emotional, and moral processes that shape the whole human personality. Learning is an obligation for every individual to develop their human potential and get closer to Allah SWT, while teaching is seen as worship and a social responsibility in spreading knowledge and good values. This study aims to examine the interpretation of the verses of the Qur'an related to the obligation of learning and teaching, namely QS. At-Taubah: 122, QS. Al-Ghasiyah: 17–20, QS. Al-'Ankabut: 19–20, QS. Al-Qalam: 1–4, and QS. Al-'Alaq: 1–5. The method used is a literature study with a thematic interpretation approach (maudhu'i). The results of the study indicate that the obligation of learning and teaching is lifelong (long life education) and is an important foundation in building an Islamic civilization that is moral, knowledgeable, and competitive.  

Arnila Melina; Donny Haryxon Tobing; Hidayatul Fitria; Retno Putri

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Ear, Nose, and Throat (ENT) health is an essential component of adolescents’ well-being and learning performance; however, health literacy related to ENT care among senior high school students remains limited. This community service activity aimed to improve students’ knowledge and basic ENT skills at SMA Negeri 9 Pekanbaru through skill lab–based learning as a school health promotion strategy. The program was conducted through theoretical education covering basic ENT anatomy and common ENT disorders among adolescents, followed by hands-on training in simple ENT examinations using demonstration and direct practice with learning aids. Evaluation was carried out using pre-test and post-test assessments to measure knowledge improvement, as well as direct observation to assess students’ practical skills. The results demonstrated a clear increase in students’ knowledge after the intervention, along with improved ability to perform basic ENT examinations under instructor guidance. Students also showed better understanding of early signs of ENT disorders and appropriate preventive behaviors. Participation and enthusiasm during the activities were high, and most students reported that the program was beneficial and relevant to their daily experiences. This activity also supported the School Health Unit (UKS) program and strengthened collaboration between the school and the university. In conclusion, skill lab–based basic ENT training is an effective promotive and preventive approach to enhancing ENT health literacy and basic clinical skills among senior high school students.

Shirly Gunawan; Alexander Halim Santoso; Bryan Anna Wijaya

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Chronic kidney disease (CKD) is a growing global health concern that frequently remains undiagnosed until advanced stages. Early detection through simple laboratory screening is essential to prevent disease progression and associated cardiometabolic complications. This community service program aimed to assess kidney function using serum creatinine and estimated glomerular filtration rate (eGFR), while increasing public awareness regarding CKD prevention. A total of 59 participants were included, with a mean age of 39.15 ± 15.39 years (range 16–75 years), predominantly female (74.58%). The mean serum creatinine level was 1.0 ± 0.19 mg/dL, and the mean eGFR was 91.08 ± 20.53 mL/min/1.73 m². Most participants demonstrated normal kidney function (28.8%) or mild decline (21.6%). A progressive reduction in eGFR with increasing age was observed, reflecting the physiological decline in nephron mass and renal perfusion. The program also provided education on kidney-protective practices, including optimal blood pressure control, diabetes management, adequate hydration, and avoidance of nephrotoxic agents. This intervention improved participants’ understanding of CKD risk factors and the importance of regular screening. In conclusion, serum creatinine and eGFR evaluation offer simple, accurate, and practical tools for early CKD detection, supporting promotive–preventive strategies to slow disease progression and enhance quality of life in at-risk populations.

Ernawati Ernawati; Alexander Halim Santoso; Bryan Anna Wijaya

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The rapid rise of short-form social media platforms, particularly TikTok, among adolescents has raised concerns regarding excessive use and potential behavioral addiction that may negatively affect mental health and academic functioning. This community engagement program aimed to screen the risk of TikTok addiction among secondary school students in West Jakarta and provide education on healthy digital practices. The program was conducted at one private school in Jelambar, involving 306 students aged 11–18 years. Screening was performed using the TikTok Addiction Scale (TTAS) followed by digital literacy education. A Plan–Do–Check–Action (PDCA) framework was applied to ensure systematic implementation. The mean TTAS score was 39.97 ± 14.24 (range 20–84), indicating diverse levels of TikTok engagement. Female students demonstrated higher scores and wider distribution, suggesting greater vulnerability to excessive social media use. Digital hygiene and screen-time management education enhanced students’ awareness regarding social media addiction risks and appropriate preventive strategies. This program demonstrated the feasibility and effectiveness of TTAS-based screening for early identification of TikTok addiction risk. It highlighted the importance of integrating digital health promotion into school-based mental health programs to support adolescent well-being.

Felista Mohamad; Nurfadilah Muthalib; Rapi US. Djuko; Fiola Indah Putri Pratama; Nunung Suryana Jamin +2 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This parenting seminar was designed to increase parents' capacity to understand and implement integrative holistic parenting, encompassing education, health, nutrition, and psychosocial aspects of children. An integrative holistic approach is considered important because child growth and development are influenced not only by formal education but also by health conditions, adequate nutrition, and emotional and social support from the family environment. This activity aims to provide comprehensive education to parents so they can carry out their parenting role optimally and sustainably. The activity was implemented using an interactive seminar method involving the delivery of material by competent speakers in the fields of childcare, education, and health, accompanied by discussions and a question-and-answer session that encouraged active participant participation. The material presented focused on understanding the concept of integrative holistic parenting, strategies for implementing positive parenting patterns, and the role of parents in supporting children's physical, emotional, social, and cognitive development. The results of the activity showed a significant increase in parents' knowledge, understanding, and attitudes regarding the importance of comprehensive and integrated parenting. Parents became more aware of their role as key figures in shaping character and optimizing children's potential from an early age. This seminar made a real contribution in equipping parents to be able to create a healthy, safe, and supportive parenting environment. This activity is expected to become a model for developing parental capacity in a sustainable manner with an integrative holistic approach as the key to successful child growth and development.

Ricky Widyanto; Eriana Saprida; Muhammad Fadlan; M Sahlan; Heru Syahputra

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The community service program entitled “Implementation of Digital Technology through Mapping MSME Locations on Google Maps to Enhance Consumer Accessibility in the Bukit Lawang Tourism Area” aims to improve digital literacy and business visibility among local micro, small, and medium enterprises (MSMEs) in Bukit Lawang, Langkat Regency, North Sumatra. The program was carried out using a participatory approach through socialization, training, and technical assistance involving four local MSMEs, consisting of two wildlife-themed painting craftsmen, one culinary business, and one souvenir craftsman. The results show that all MSMEs were successfully registered and verified on Google Maps, leading to increased consumer accessibility and customer interaction through digital reviews. In addition to expanding market reach, this activity also fostered awareness and independence among business owners in managing their online business profiles. This program demonstrates that location mapping through Google Maps serves as a simple yet effective strategy to support MSME digital transformation and strengthen community-based creative economies in rural tourism areas.

Edduar Hendri; Agus Mulyani; Yasir Arafat; Ilhamsyah Ilhamsyah; Heryati Heryati +4 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This Community Service activity aims to increase the understanding and motivation of SMA Negeri 1 Payaraman students in utilizing digital media for entrepreneurship. The program was held on November 18, 2025 and was attended by grade XII students. The methods used include interactive lectures, entrepreneurial motivation, discussions, and evaluation using the Likert scale questionnaire. The material was delivered by eight speakers from the Faculty of Economics and Business, University of PGRI Palembang, including the introduction of digital business, online marketing strategies, business plan preparation, product innovation, and entrepreneurial ethics. The results of the evaluation showed that the participants had a good understanding of the concept of digital entrepreneurship, with an average score in the range of 4.0–4.4. The majority of students were in the category of agree to strongly agree with all evaluation statements, indicating that the activity was effective in fostering digital entrepreneurship literacy and motivation. This program is recommended to be continued through more in-depth applicative training.

Adang Ridwan; Ria Karmila; Sri Hidayati; Harlina Harja; Rian Septiawan

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The rapid development of digital technology requires teachers to possess competencies that are relevant to modern learning needs. This necessity underlies the focus of this community service program, namely transforming teacher competencies through character-based learning innovation supported by Artificial Intelligence (AI). The program was conducted at Madrasah Tsanawiyah Nurul Huda Muaro Jambi with the aim of strengthening teachers’ skills in utilizing AI as a tool to support interactive learning while instilling character values in students. The method included socialization, training, and direct mentoring in the practical application of AI-based learning media in the classroom. The results showed significant improvements in teachers’ ability to design technology-based learning materials, a better understanding of integrating character education, and increased motivation to innovate. Furthermore, the program fostered a more engaging learning atmosphere aligned with the needs of the digital generation. Therefore, the transformation of teacher competencies through AI not only enhances teacher professionalism but also plays a crucial role in shaping students with strong character amid technological advancement.

Quranayati Quranayati; Srie Wahyuni; Rouzatul Nafisah; Putri Ayu Ariska; Meli Sahara

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Toddler age is often called the golden period because during this period brain nerve development occurs, especially myelination, as well as a critical period. The golden period can be achieved if toddlers' nutritional needs are optimally met. On the other hand, if babies and toddlers do not get the food they need, the golden period will change into a critical period, thus disrupting their growth and development. The level of education of parents will affect the health and well-being of children, because this is inseparable from the nutritional status of children. Mothers with a high level of education will have a clearer opportunity to absorb information compared to mothers with less or no education. With a good level of education, it is hoped that a mother will be willing and able to behave well in order to improve her child's nutritional status. This Community Service activity aims to provide health education on balanced nutrition to reduce stunting in the community, especially mothers with toddlers in Desa Cangguk, Kecamatan Tanah Pasir, Kabupaten Aceh Utara. This activity used a participatory approach involving lecturers, students, health workers, and the community. The results showed an increase in public understanding and awareness of stunting prevention. It is hoped that this activity will raise public awareness about balanced nutrition for children

Abdul Jalal; Achmad Farishy Firmansyah; Muhamad Arif; Uswatun Hasanah; M. Jadid Khadavi

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This community service activity was carried out to assist MSME (Micro, Small, and Medium Enterprises) actors in Jrebeng Kulon Village in understanding and utilizing affiliate programs as a digital marketing strategy. The training was conducted through material presentation, demonstrations, and practical mentoring to ensure participants could follow each step more easily. Before the training, most participants were unfamiliar with the concept of affiliation and lacked the technical skills to use affiliate platforms. After participating in the activity, a significant increase was observed, particularly in the participants' ability to create accounts, select products, understand the commission system, and embed affiliate links. This change indicates that a practice-based training method is effective in helping MSMEs adapt to the developments in digital marketing technology. Overall, this training provided tangible benefits in improving digital literacy and opening opportunities for MSMEs to grow their businesses through a more effective and relevant marketing strategy in the digital era.

Fhakir Nur Al Fidha; Mutia Dila Puspita; Nina Puspita; Salwa Latipah; Rahmad Efendi

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Selayang Village is one of the villages in Selesai District where most of the residents have micro, small, and medium enterprises (MSMEs) as the main source of livelihood. However, until now, MSME actors in the village still face limited knowledge and skills in utilizing digital technology, especially in the field of marketing. Most business actors still rely on conventional marketing methods, such as word-of-mouth promotion, which has an impact on limited market reach. Through this community service activity, it is hoped that MSMEs will be able to optimize digital marketing so that their marketing area becomes wider and more competitive. This service aims to assist and assist the community in registering the location of MSMEs and public facilities on the Google Maps platform. The method of implementing the service includes the stages of socialization, technical assistance, and direct MSME registration. The results of the activity showed that as many as nine MSMEs were successfully registered and their business profiles were optimized through a door-to-door approach. All business actors responded positively because they now have a digital footprint that makes it easier for consumers to find business locations. Thus, this activity is expected to increase business visibility, the competitiveness of MSMEs, and the welfare of the people of Selayang Village

Meliance Bria; Novian A. Yudhaswara; Ni Made Susilawati

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Stunting remains one of the major chronic nutritional problems in Indonesia, including in Oesapa Village, Kelapa Lima District, Kupang City, East Nusa Tenggara Province. This condition is not only caused by inadequate nutritional intake but is also closely related to chronic infections resulting from poor hygiene and sanitation, particularly intestinal parasitic diseases. To reduce the risk of parasitic infections and improve children’s nutritional status, preventive efforts through education and health promotion are essential.This community service activity aimed to increase public awareness and knowledge, especially among parents and caregivers of stunted children, regarding the importance of maintaining hygiene and sanitation to prevent intestinal parasitic diseases. The methods used included participatory approaches such as interactive lectures, group discussions, and practical demonstrations of clean and healthy living behavior (PHBS), food hygiene, clean water management, and household waste disposal. Evaluation was conducted using pre-test and post-test instruments to measure changes in participants’ knowledge.The activities, carried out from May to September 2025 in Oesapa Village, showed a significant improvement in community understanding of hygiene and sanitation practices. Participants demonstrated greater commitment to maintaining environmental cleanliness and adopting healthier daily behaviors. Continuous educational efforts and multisectoral support are needed to help reduce the prevalence of stunting in the region

Jenny M Simanjuntak; Tri Melda Mei Liana; Krismanto Erick Tobush Naibaho; Vebry M Lumban Gaol

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Pakpak Bharat Gambir Tea MSMEs are products extracted from the young leaves of the Gambir plant. Not many people know about Gambir tea and its benefits or functions. Gambir tea products can only be found in online marketplaces, such as Tokopedia, Shopee, Lazada, Mbizmarket.co.id, and Indotrading, where Gambir tea producers are registered with the Pakpak Bharat Regency. One local exporter, Agro Lestari, sells "Gambier Leaf Tea" packaged in boxes with aluminum foil with 25 sachets. Offline sales in Pakpak Bharat Regency are still lacking, both in traditional markets, modern markets such as Indomaret, shops or stalls. Pakpak Bharat Gambir Tea, especially Gambir Sondel leaf tea, has been marketed to several regions in Indonesia, through wholesalers, trading partners and online resellers and social media such as TikTok, Facebook and Instagram, but the content does not provide an explanation of what Gambir tea is, its benefits or functions. The problem is:(1)What types of marketing strategies are effective? (2)How to design online and offline marketing? Objectives:(1)Help the process of understanding effective marketing strategies. (2)Help how to design online and offline marketing. The implementation of the lecture method is accompanied by questions and answers, demonstrations and practice. Gambir Pakpak Bharat tea UMKM carries out effective marketing strategies through market segmentation, targeted markets and fulfilled according to needs. The distribution system is through direct sales at outlets, delivery applications integrated with third-party applications such as GoFood or GrabFood, and online marketplaces as well as marketing communications using social media. and collaborating with local influencers

Lailan Syakira Taufan; Putri Ramadani; Putri Wahyuni; Ruth L. Sitakar; Rahmad Efendi

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study examines the role of KKN students in supporting the economic development of Micro, Small, and Medium Enterprises (MSMEs) through bazaar activities in Selayang Village. The bazaar programs facilitated by KKN students proved effective in improving product marketing, expanding business networks, increasing public awareness of local products, and ultimately raising the income of MSME actors. In addition to their economic impact, the bazaars functioned as promotional platforms and spaces for social interaction that strengthened relationships between community members and local entrepreneurs. Despite facing internal challenges such as limited funding, inadequate human resources, and a lack of product innovation, the initiative demonstrated positive outcomes. Collaboration among KKN students, local government, and the community is considered essential to ensure the sustainability of such empowerment programs. Overall, the findings indicate that bazaar activities represent an effective strategy for rural economic empowerment, contributing to the long-term competitiveness and growth of MSMEs while fostering community participation and local economic resilience.