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To improve the competitiveness and well-being of local communities, the growth of community-based village tourism requires the assistance of digital technology. Although Sugihen Village has significant potential for natural and cultural tourism, the use of digital technology in tourism administration and promotion is still minimal. The objective of this community service project is to utilize digital technology to transform community-based tourism in Sugihen Village. The approach used was Participatory Action Research (PAR), which included the stages of needs analysis, digital literacy training and capacity building, implementation of digital tourism technology, mentoring, monitoring, and evaluation. The results of the community service included increased community digital literacy, a stronger position of the Pokdarwis institution in tourism management, and a shift in community perspectives on the use of digital technology as a consequence of the community service activities. In addition to being a marketing tool, digital technology also empowers the community in independent and sustainable tourism management. This activity concluded that the independence of the Sugihen Village community can be strengthened and community-based tourism can be transformed through the use of digital technology accompanied by a participatory approach.

Overburden removal at Pit B did not meet the production targets for June and July 2025, which were set at 570,698.8 BCM and 400,986.56 BCM, respectively, while the actual production achieved was 507,071.66 BCM and 312,128.23 BCM. This study aims to determine the theoretical productivity of loading and hauling equipment and to identify the factors that hinder the achievement of production targets. The primary data used in this study include the cycle time of loading equipment, the cycle time of hauling equipment, bucket fill factor, and delay time. The secondary data required consist of swell factor, number of passes, bucket capacity, and available working time. The productivity of the loading equipment was 332.58 BCM/hour, while the hauling equipment achieved a productivity of 53.16 BCM/hour, with a match factor of 0.74. This indicates that the loading equipment experienced waiting time during loading operations due to the hauling equipment not operating optimally or at full capacity. The factors inhibiting the achievement of production targets include a narrow, waterlogged, and uneven working face; hard overburden material; a road grade of 16%, which exceeds the standard maximum of 12%; a curve road width of 15 m, which is less than the ideal minimum width of 19.95 m; undulating haul roads; narrow haul road width; and dusty road conditions.

The problem with a passenger car with a capacity of 15 people lies in its unscheduled maintenance and having broken down on the road. The purpose of component replacement planning is to obtain component replacement costs, maintenance and repair schedules for the 2026 period, and the maintenance cost-to-profit ratio. The planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, estimating component lifespan, estimating labor costs, estimating supporting equipment to be used in maintenance, estimating the time to replace spare parts or reinstall repaired components, estimating maintenance and repair costs for the 2026 period, and calculating the maintenance cost-to-profit ratio. The results of component replacement planning obtained costs for the 2026 period are IDR 11,780,000 with an estimated passenger car rental rate of IDR 800,000/24 ​​hours (day) which has the potential to be rented for 4,320 hours/year, and the ratio of maintenance costs to profits is 10.33% which implies that passenger cars with a capacity of 15 people are still prospective to generate profits and are suitable for use for the next few years.  

Unexpected downtime of a 2 kg/hour coffee grinder is crucial in cafe operations, thus less guaranteeing the availability of the grinder. The purpose of component replacement and repair planning is to obtain a prediction of the maintenance and repair schedule and costs in the 2026 period. The component replacement planning method includes collecting previous maintenance and repair data, applying the inspection-replace-repair-overhaul (IRRO) method, assessing component conditions, predicting component life, predicting technician costs, predicting supporting work equipment and supporting materials to be used in maintenance, predicting the time to replace spare parts or reinstall components after repair, estimating maintenance and repair costs for the 2026 period, and calculating the ratio of maintenance costs to profits. The results of component replacement and repair planning obtained maintenance costs for the 2026 period are IDR 2,350,000, - with an estimated coffee grinder rental rate of IDR 25,000/hour which has the potential to be rented for 1440 hours/year, and the ratio of maintenance costs to profits is 6.5% which implies that the coffee grinder with a capacity of 2 kg / hour is still suitable for use for the next few years and still has the opportunity to make a profit.

The Attorney General's Office plays a strategic role as a neutral facilitator that initiates, leads, and oversees the peace process, from peace offers and mediation to the issuance of a suspension of prosecution based on Attorney General Regulation No. 15 of 2020, while still considering the best interests of children, the restoration of social relations, and the legal benefits for all parties. This approach is considered effective in minimizing the traumatic impact of formal judicial proceedings on children while encouraging the social reintegration of perpetrators. However, the implementation of restorative justice still faces internal obstacles, such as limited operational regulations, the understanding and capacity of law enforcement officials, and suboptimal infrastructure. On the other hand, external obstacles arise from low public awareness of the law, a tendency to demand severe punishment, and a culture that emphasizes pride, which hinders the acceptance of peaceful resolutions. This study emphasizes the importance of strengthening regulations, improving the competence of officials, optimizing the function of Restorative Justice Houses, and intensifying public awareness so that the application of restorative justice in cases of child abuse is not only a procedural alternative but truly functions as a fair and sustainable recovery mechanism.

Rainfall plays a crucial role in determining flood risk, particularly in regions with high precipitation intensity and limited drainage capacity. Langkat Regency in North Sumatra is one of the areas frequently affected by seasonal flooding. This study aims to model the spatial distribution of rainfall and estimate the rainwater volume using the double integral approach as a basis for flood mitigation planning. Monthly rainfall data from various observation stations in 2024 were processed to obtain the average rainfall intensity, which was then converted into meters and multiplied by the total area of Langkat Regency to compute the rainwater volume. The results indicate that the total estimated rainwater volume throughout 2024 reached 16,409,819,800 m³, with peak precipitation occurring from September to November, contributing significantly to the increasing flood risk in low‐lying zones and riverine areas. These findings demonstrate that the use of double integrals is an effective quantitative method for predicting potential flood volume based on rainfall distribution. The outcomes of this study are expected to serve as a scientific reference for local governments in developing data-driven flood mitigation strategies, such as improving drainage capacity, constructing retention basins, and strengthening watershed management.

This research investigates the execution of data-informed and inclusive regional development planning within the Regional Development Planning Agency (Bappeda) of Sidoarjo Regency, concentrating on four analytical aspects: data integration and management abilities, the efficiency of participatory processes, technical and institutional obstacles concerning interoperability, and capacity-building strategies for facilitators tasked with translating public aspirations into planning priorities. The study is positioned within the national framework to establish evidence-based and participatory planning in reaction to the growing complexity regional development. Despite Bappeda Sidoarjo implementing multiple data platforms and participatory channels such Musrenbang forums, online submission systems, and sector-specific information systems the results indicate that issues like data fragmentation, insufficient digital literacy, and ineffective follow-up mechanisms continue to impede planning effectiveness. Employing qualitative methodology that includes in-depth interviews, observation, and document review, the research reveals that data integration has not reached single source of truth because of the lack of a cohesive data architecture and compatible standards among government entities. Participatory methods have increased inclusivity, but the quality of proposals and verification processes is still variable, hindering the incorporation of grassroots feedback into planning priorities. Moreover, the ability of facilitators the subdistrict and village levels is crucial in determining the quality of the compiled proposals. The research ends by highlighting the importance of improved data governance, increased actor capability, revised participatory processes, and clear follow-up mechanisms. Suggestions encompass constructing a unified data framework, offering ongoing technical training, standardizing digital Musrenbang processes, and establishing publicly available proposal-tracking system integrated within the yearly planning cycle.

Participatory village development planning is often treated as a technical-administrative routine. In practice, however, planning is inseparable from political dynamics that shape who participates, whose interests prevail, and how scarce resources are allocated. This community empowerment program (PKM) in Kedung Udi Village, Trawas District, Mojokerto Regency, East Java, aimed to strengthen village governance by enhancing the capacity of village officials and community representatives to design and facilitate participatory planning while explicitly addressing the political dimension of planning. The main intervention was a workshop conducted on 22 August 2025, preceded by coordination and situational observation. Workshop modules emphasized: (1) planning as a political decision; (2) navigating dual arenas: formal (Musdes/Musrenbang and RPJMDes, RKPDes, APBDes) and informal (elite networks and gatekeeping); (3) multi-level contestation and policy alignment; and (4) practical tools, including power–interest mapping, programmatic agreements, program tagging for alignment with district planning documents, and transparency/anti elite capture mechanisms. The program resulted in improved participant literacy regarding power relations in planning and produced a follow-up action plan oriented toward institutional advocacy, continuous social control, and routine capacity reinforcement through a university and village partnership.

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

Traffic performance on urban road segments is strongly affected by vehicle volume and travel time, particularly during peak periods. This study analyzes the relationship between travel duration and the total number of vehicles passing along Otto Iskandar Road as an illustration of urban traffic conditions. Data were collected through field surveys, focusing on two main variables: average vehicle travel time and total traffic volume. Statistical analysis was performed using IBM SPSS Statistics, including normality testing and the Wilcoxon Signed Rank Test to identify potential differences between the observed variables. The results show a difference in average values between travel duration and vehicle volume; however, this difference is not statistically significant at the 95% confidence level (p = 0.180). These findings indicate that increases in traffic volume do not always lead to proportional increases in travel time, although they can still influence the stability and efficiency of traffic flow. The results are consistent with previous studies, such as Halim (2021), who reported that U-turn movements affect speed and traffic performance, and Handayani et al. (2024), who found that parking activities and vehicle maneuvers reduce road capacity. Other studies also highlight the impact of side friction and traffic flow variations on speed and saturation levels. Overall, this study emphasizes the importance of managing vehicle flow and monitoring travel time in urban transportation planning and traffic management.

The development of small and medium enterprises (SMEs) and household industries is often regarded as the economic foundation of a region. However, much of the existing research in Indonesia remains focused on quantitative descriptive analysis, while providing limited attention to spatial dynamics and interregional disparities. This study aims to critically evaluate the spatial distribution patterns of SMEs and household industries at the regency and city levels, with particular emphasis on clustering tendencies, unequal distribution, and their relationships with regional characteristics. A spatial analysis approach is employed to identify spatial autocorrelation and industrial clustering patterns, which is complemented by a structural analysis of infrastructure availability, market accessibility, and regional institutional capacity. The findings indicate that the distribution of SMEs and household industries is not geographically random, but rather forms clusters that are predominantly concentrated in areas with higher levels of accessibility and economic activity. This condition reflects spatial inequality that may exacerbate development disparities between regencies and cities. Furthermore, the results reveal that uniform industrial development policies are insufficient to accommodate the diverse spatial characteristics across regions. Therefore, this study underscores the importance of formulating spatially informed and context-sensitive policies for the development of SMEs and household industries in order to promote more balanced and sustainable regional industrial development.

This study examines the administrative problems in managing the Education Data Sistem (Dapodik) as a key instrument for strengthening the institutional capacity of Early Childhood Education (PAUD) in West Sumatra. Using a literature review approach, data were collected from various sources, including reports from the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), BAN PAUD and PNF, and previous studies. The findings reveal that although Dapodik reporting in West Sumatra has reached 97.8%, several challenges persist, such as limited internet access, low operator competence, insufficient technical supervision, and a lack of institutional awareness of data accuracy. These issues have led to delays in accreditation, misallocation of operational assistance funds (BOP), and ineffective educational planning. Therefore, innovative solutions such as Dapodik gamification, digital inter-institutional mentoring, and operator certification are recommended to improve data management effectiveness and sustainably strengthen PAUD institutional governance.

Queueing systems play an important role in evaluating service performance, especially in small-scale businesses such as barbershops, where fluctuating customer arrival patterns and limited service capacity often lead to long waiting times. This study aims to analyze the performance of barbershop services using the M/M/1 queueing model and an analytical approach based on experimentally tested arrival (λ) and service (μ) rates. The model was selected because it represents a single-server system with Poisson arrivals and exponentially distributed service times, closely matching real barbershop operational characteristics. Using assumed realistic parameters, the analysis shows that when λ = 12 customers per hour and μ = 6 customers per hour, the system becomes unstable with a utilization rate (ρ) exceeding 1, indicating continuous queue growth. Further simulations with increased service rates demonstrate significant improvements: at μ = 15, the system achieves ρ = 0.8 with an average waiting time of 16 minutes, while at μ = 13, the system remains stable but experiences a long waiting time of approximately 55 minutes. These findings emphasize that barbershop performance is highly sensitive to service speed and that even small increases in μ can produce substantial improvements in queue stability and customer waiting times. The study concludes that barbershops must ensure adequate service capacity—either through optimizing service duration, improving worker efficiency, or adding servers—to maintain service quality and enhance customer satisfaction.

The Community Service (PkM) activity aimed to enhance the capacity of civil society to conduct effective public oversight of the East Lombok Regency Regional Revenue and Expenditure Budget (APBD) for fiscal year 2025. The “Budget School” program, organized by the Pimpinan Daerah Pemuda Muhammadiyah in collaboration with the Indonesian Forum for Budget Transparency (FITRA) NTB and ITSKes Muhammadiyah Selong, provided participants with a comprehensive and critical analysis of the regional budget structure and allocation patterns. The key findings highlighted notable fiscal inefficiencies, particularly the disproportionately high allocation for Employee Spending (Belanja Pegawai), which indicates an urgent need for budget reallocation toward increasing Capital Expenditure (Belanja Modal). Such realignment is essential to accelerate infrastructure development, enhance public service delivery, and ensure broader socio-economic benefits for the community. The event, conducted on September 25, 2025, successfully improved fiscal literacy among youth and civil society actors by strengthening their understanding of fiscal governance and legal oversight mechanisms. Overall, the activity fostered collective awareness and encouraged active participation in promoting sustainable, transparent, and efficient regional financial management.

This study aims to analyze the major challenges in regional financial management that affect the quality of the implementation of regional autonomy in Indonesia. Regional financial management plays a crucial role in achieving fiscal independence and ensuring the effectiveness of local governance. This research employs a descriptive qualitative method using a literature review approach by examining various scholarly sources, legal regulations, policy reports, and relevant previous studies. The analysis reveals three recurring and interrelated issues: the high level of fiscal dependence of local governments on the central government, the limited capacity and competence of regional financial management personnel, and the persistence of budget misuse reflecting weak governance and oversight mechanisms. These challenges form structural barriers to the realization of fiscal self-reliance and accountable local governance. The study emphasizes that improving regional financial management cannot be carried out in a partial or fragmented manner but requires a comprehensive approach involving the enhancement of human resource capacity, reform of budgeting systems and mechanisms, and the strengthening of transparency and public accountability. Therefore, improving regional financial governance is a strategic step toward achieving effective, sustainable regional autonomy that is oriented toward public welfare.

This community service program aims to develop an empowerment model for Etawa goat milk micro, small, and medium enterprises (MSMEs) in Kepuh Klagen Village, Wringinanom District, Gresik Regency through an Islamic Social Entrepreneurship (ISE) approach. Kepuh Klagen Village has significant economic potential in Etawa goat farming; however, MSME actors face several challenges, including limited halal-thayyib-based production capacity, low literacy in Islamic business management and finance, weak branding and marketing strategies, and the absence of sustainable collaboration among farmers. This program employed a participatory approach through mentoring, training, and capacity building activities. The implementation stages included identifying potentials and problems, providing training on Islamic Social Entrepreneurship values and Islamic business ethics, improving production quality based on halal-thayyib standards, strengthening Islamic financial management practices, and developing digital marketing capabilities. The results indicate an increase in MSME actors’ understanding of Islamic social entrepreneurship, improvements in production hygiene and product quality, and the emergence of collaborative awareness among Etawa goat milk entrepreneurs. The ISE approach proved effective not only in enhancing economic value but also in strengthening social responsibility, spiritual values, and business sustainability. This empowerment model is expected to be replicable for other local commodity-based MSMEs in rural areas.

This study aims to analyze the effectiveness of the Village Information System in Delima Village as one of the village government's efforts to improve the quality of public services. The study used qualitative methods with descriptive research and data collection techniques such as observation, interviews, and documentation. The results of the study indicate that the implementation of the Village Information System in Delima Village has not been running effectively. Although this system has been used for administrative activities such as issuing certificates, managing population data, and disseminating village information, its implementation still faces various obstacles. Some of these inhibiting factors include limited human resources who have not fully mastered technology, lack of training for village officials, and unstable internet connections throughout the village. As a result, services through the Village Information System are not optimal and have not yet fully benefited the community. Therefore, it is necessary to increase the capacity of village officials and provide infrastructure support so that the implementation of the Village Information System in Delima Village can run more effectively in the future.

This study examines the critical role of expert opinions from the Ministry of Energy and Mineral Resources (ESDM) during the investigation phase in uncovering gold mining without permit (PETI) crimes under Article 120 of the Indonesian Criminal Procedure Code (KUHAP) in West Kalimantan. The research employs a normative-empirical approach, analyzing legal provisions, government reports, and judicial practices to assess how ESDM experts contribute to establishing the material truth of PETI cases. Findings reveal that expert opinions are indispensable for verifying the absence of permits, assessing environmental damage, and quantifying state losses, thereby strengthening evidentiary frameworks for prosecutors and judges. However, challenges persist, including coordination gaps between law enforcement and ESDM, insufficient technical capacity among investigators, and potential threats to expert independence. The study concludes that optimizing the use of ESDM expertise is not merely procedural but strategic for effective, accountable, and just enforcement against PETI, which remains a significant threat to national resource sovereignty and environmental sustainability.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

This study examines the role of officially appointed amil zakat in enhancing transparency and accountability in zakat governance in Mojopuro Village, Wonogiri Regency. Prior to this initiative, Mojopuro had no Zakat Collection Unit (UPZ), resulting in zakat practices that were traditional, undocumented, and lacking institutional oversight. Through a series of mentoring activities and seminars conducted from 8–18 September 2025, capacity-building efforts were directed toward prospective amil zakat, village officials, and religious leaders, focusing on zakat regulations, principles of transparency, and both vertical and horizontal accountability. The implementation methods included material delivery, group discussions, and consultative sessions, which ultimately led to the formal appointment of official amil zakat by the Wonogiri Regency BAZNAS. The findings demonstrate that the presence of official amil significantly improved the structural management of zakat, enhanced participants’ understanding of transparency and accountability, and strengthened coordination among amil, village administrators, and religious figures. These results indicate that village-based institutional mentoring can foster a transformative shift from traditional zakat practices toward professional, transparent, and accountable governance. This study thus offers a community-based empowerment model that can be replicated in other villages to improve zakat distribution effectiveness and build public trust in formal zakat institutions.