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The purpose of Community Service (PKM) is to improve the understanding and ability of business owners and crew members (ABK) in conducting simple and applicable financial analysis. This activity will be carried out in Laha Village, Ambon City, in May 2025 with the main target of the Arumbae ship fishing business actors and their crews. This PKM is carried out in three main stages, namely: the preparation stage, the implementation stage, and the monitoring and evaluation stage. In the preparation stage, an initial approach is made to ship owners and crew members to establish communication and identify specific needs related to understanding and skills in financial analysis. The implementation phase includes training activities that are designed in a participatory and applicable manner, using Microsoft Excel software as the main tool in calculating and analyzing the feasibility of the business. The training material includes business feasibility analysis techniques, cash management, simple financial recording, and profit and loss projections. The benefits felt by the participants were very significant. Business owners now have a better understanding of the importance of financial management, and can prepare a business feasibility analysis independently. They also show an improvement in the ability to prepare simple financial statements, as well as being motivated to develop fishing ventures to a larger and more sustainable scale. Monitoring shows a noticeable increase in understanding and skills after training. This activity also has a positive impact on building an orderly and disciplined financial recording culture, which has not previously been a habit among fishermen. In the future, it is hoped that this training can be replicated to other fishermen groups in the coastal area of Maluku to expand the impact. The conclusion of this activity shows that an educational and practical approach is able to encourage the increase of fishermen's capacity in the financial aspect of business. This activity also opens up opportunities for the development of fishing businesses professionally and oriented towards the sustainability of the local economy.

This study aims to analyze the effectiveness of urban village fund management in efforts to improve facilities and infrastructure as well as community welfare in Dukuh Menanggal Village, Gayungan Subdistrict, Surabaya City. Urban village funds are part of a fiscal decentralization policy that aims to accelerate development and equitable distribution of welfare at the local level. This research uses descriptive qualitative methods with data collection techniques through observation, in-depth interviews, and documentation. The results showed that the management of urban village funds in Dukuh Menanggal has generally been quite effective, marked by an improvement in the quality of environmental infrastructure such as roads, drains, and other public facilities. In addition, some community empowerment programs also have a positive impact on improving the welfare of residents. However, there are still some obstacles such as limited apparatus capacity, suboptimal community participation, and transparency in reporting that need to be improved. Therefore, it is necessary to strengthen governance, increase the capacity of human resources, and involve the community more actively so that the management of urban village funds can be more optimal and sustainable.

Independent village status is the highest achievement in the classification of village development that shows strong social, economic and environmental resilience. Tanjung Harapan Village is the only village in Lingga Regency designated as an independent village in 2023. This study aims to analyze the capacity of the Tanjung Harapan Village Government in achieving this status using the organizational capacity theory of Horton et al. (2003), which emphasizes two main aspects, namely resources and management. This research uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results showed that in terms of resources, the village has adequate infrastructure and has begun to apply digital systems in administrative management, although there are still network constraints. In terms of management, the village head applies open leadership, involves the community in planning, and manages finances transparently. Capacity building of village officials is also carried out through training and periodic evaluations. In conclusion, the Tanjung Harapan Village Government has demonstrated adequate capacity to support the achievement of independent village status. However, there is a need to increase cross-sectoral cooperation and strengthen digital infrastructure to support the sustainability of village development.  

This study uses a qualitative method to provide an in-depth description of the strategic role of village funds within the State Budget (APBN) in improving the welfare of rural communities. Village funds allocated by the central government aim to accelerate development, reduce regional disparities, and strengthen economic independence at the village level. This research examines the mechanisms of distribution, management, and utilization of village funds and relates them to welfare indicators such as income, access to basic services, and economic empowerment. The results show that when managed transparently, accountably, and with community participation, village funds can improve quality of life through infrastructure development, better education and health services, and the growth of micro and small enterprises. However, challenges such as weak capacity of village officials, corruption practices, and lack of supervision remain obstacles that must be addressed. Therefore, synergy between central and regional governments and the community is key to the successful implementation of village funds.    

This study aims to examine in depth the role of special guidance teachers at Madrasah Ar Roihan in implementing inclusive learning, as well as to analyze the pedagogical strategies applied in educating students with special needs. The implementation of inclusive education requires attention to a number of fundamental aspects, including the provision of a safe, comfortable, and friendly classroom environment for all students, including those with special needs. In addition, it is important to foster a school culture that upholds the values ​​given to differences and acceptance of diversity. The results of the study indicate that special guidance teachers have been able to create a learning atmosphere that supports the active participation of students with special needs. To gain a comprehensive understanding of the dynamics of inclusive learning, the researcher conducted direct observations of classroom learning activities. These findings indicate the need for further training for special guidance teachers, in order to strengthen their professional competence in managing inclusive classes, designing adaptive curricula, and implementing learning strategies that are responsive to the individual needs of students. Therefore, this study emphasizes the importance of providing ongoing support for the development of the capacity of special guidance teachers, as a strategic effort to improve the quality of the implementation of inclusive education in educational units.

The phenomenon of the Facebook group "Fantasi Sedarah" which was revealed in May 2025 has shaken Indonesian society and sparked deep concern, this case involving thousands of members revealed a network of sexual predators and pedophiles who use digital space as a place to share explicit content about incest and sexual violence against children. This study aims to analyze the responsiveness of public service officials in handling the case. This study uses a qualitative descriptive method with a case study method to analyze the complexity of the problem. The results of the study show that the response of various public service agencies such as the Police, Komdigi, KPAI, and the Ministry of PPPA demonstrate the state's commitment to implementing the welfare state principle in the context of digital security. However, handling is still hampered by various structural and operational obstacles. Limited human resources who have expertise in the field of cybercrime, technical capacity that is not yet optimal in dealing with rapid technological developments, and the complexity of digital regulations that still require harmonization between regulations are the main challenges in law enforcement. The research findings emphasize the urgency of strengthening structural coordination between institutions through the establishment of more solid cooperation protocols, increasing community digital literacy, and developing innovative surveillance technology that can proactively identify and counter dangerous content. Strategic recommendations include implementing periodic evaluations of the digital legal system to ensure responsiveness to technological developments, empowerment, and strengthening institutional capacity in dealing with cybercrime.

Kureksari Village utilizes local economic potential and designs strategies to increase revenue through analysis of the 2024 budget realization and the 2025 budget plan. Kureksari Village, located in Sidoarjo Regency, has a wealth of resources in the form of physical assets such as a sports building managed by BUMDes as well as non-physical potential such as a spirit of mutual cooperation and a high level of community education. This research was conducted using a qualitative descriptive approach through case studies, using data obtained from interviews, observations, and documentation. The findings show that village financial management has been directed towards the principles of transparency and efficiency, with a focus on spending on development, empowerment, and strengthening the community economy. Although village income in 2025 is projected to increase, challenges are still seen in efforts to increase Village Original Income (PADes) sustainably. The strategies implemented include increasing the professionalism of BUMDes management, mentoring small business actors, and expanding market access through digitalization. Therefore, it is recommended that villages continue to strengthen the capacity of their apparatus, increase community involvement, and build partnerships with external parties to support the achievement of economically independent villages.

This study aims to formulate a strategy for developing community-based ecotourism in Egon Buluk Village, Sikka Regency. This village has high natural tourism potential, such as Mount Egon, Blidit hot springs, protected forests, and Meang Miak waterfall. However, tourism development has not been optimal due to limited facilities, human resources, and promotion. The study used a descriptive qualitative approach with data collection techniques through interviews and literature studies. The analysis was carried out using the SWOT (Strengths, Weaknesses, Opportunities, Threats) method. The results of the analysis indicate the need for a strategy to strengthen local institutions, increase community capacity, develop infrastructure, and utilize external support from the government and universities. The development of ecotourism that actively involves the community is expected to encourage environmental conservation while improving local welfare in a sustainable manner.

This research is empirical in nature, involving direct field observations through interviews with authorized police officers of Bone Bolango who are responsible for handling traffic violations. The findings indicate that the role of the police is crucial in fostering traffic order through comprehensive and adaptive approaches. The strategies required by law enforcement to combat traffic violations emphasize the importance of holistic and contextual methods. Effective strategies must integrate strict law enforcement with public legal education and awareness-building, along with the use of modern technologies such as electronic traffic law enforcement (e-TLE) to enhance monitoring and transparency. The proposed recommendations highlight the need to improve the capacity of police personnel in both quantity and quality through continuous training focused on enforcement techniques and humanistic approaches. A more comprehensive approach is necessary, integrating enforcement, education, and community guidance simultaneously. These strategies must be supported by enhanced infrastructure and technology, such as the development of the e-TLE system and the installation of CCTV at high-risk violation points to improve monitoring effectiveness.

The rapid growth of urban areas has triggered the rise of unlicensed development or illegal buildings that have a negative impact on spatial planning, the environment, and the social life of the community. Controlling illegal buildings is a big challenge for local governments, especially in applying administrative sanctions effectively and fairly. This article analyzes various problems faced in applying administrative sanctions, including structural constraints, weak legal culture, and socio-economic impacts of the crackdown. Using normative and empirical juridical approaches, this research evaluates the effectiveness of administrative sanctions in a number of cities such as Surabaya, Bekasi, and Pontianak, and highlights the need for regulatory reform, strengthening the capacity of the apparatus, and participatory approaches to the community. The results show that the effectiveness of administrative sanctions is still limited due to slow bureaucracy, lack of coordination between agencies, and low public legal awareness. Therefore, a comprehensive and collaborative strategy is needed to improve administrative law enforcement that is consistent and has a real impact in creating an orderly, sustainable and socially just urban space.

The digital era has brought significant transformation in the financial sector, including the money market and capital market in Indonesia. Innovation in financial technology (fintech), digitalization of services, and increasing volume of online transactions require adaptive and responsive supervision from the authority institution. This study aims to analyze the role of the Financial Services Authority (OJK) in regulating, supervising, and developing the money market and capital market amidst the development of digital technology. The research method used is qualitative with a descriptive-analytical approach through literature studies and secondary data from official OJK reports and related regulations. The results of the study show that OJK plays a central role in maintaining the stability and integrity of the financial market through strengthening digital regulations, technology-based supervision (suptech), and investor protection. In addition, OJK also encourages digital financial inclusion and literacy to create a healthy and sustainable market ecosystem. These findings emphasize the importance of policy adaptation and strengthening OJK's institutional capacity in facing challenges and opportunities in the digital era.

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.

This study aims to analyze the leadership of elementary school principals in Sijamapolang District, Humbang Hasundutan Regency, using a qualitative approach with a case study method. The research focuses on how school principals carry out their leadership roles in managerial functions, academic supervision, and fostering social relationships within the school environment. Data were collected through in-depth interviews, direct observations, and document analysis involving three purposively selected elementary schools as case study subjects. The findings indicate that school principals play a strategic role in creating a conducive school climate, motivating teachers, and encouraging the participation of school stakeholders. However, challenges such as limited resources, low community involvement, and a lack of leadership training were found to affect leadership effectiveness. These findings provide valuable insights for developing school leadership capacity in remote areas and emphasize the importance of ongoing professional development to improve the quality of education.

Rock mining is a key sector contributing to economic development, including in Gorontalo Regency. However, this activity often generates negative environmental impacts such as erosion, water pollution, and ecosystem degradation. This study aims to analyze environmental management policies in rock mining activities using a literature review approach. The research was conducted by examining relevant literature published in the last five years, including national and regional regulations, as well as case study reports. The findings reveal that Indonesia has established a comprehensive regulatory framework through Law No. 32 of 2009 and Government Regulation No. 22 of 2021, which mandate Environmental Impact Assessment (AMDAL) as a key instrument for environmental protection. At the regional level, Gorontalo Provincial Regulation No. 2 of 2019 serves as the main guideline; however, its implementation faces challenges such as weak oversight and inadequate law enforcement. A case study in Motoduto Village shows actual environmental impacts in the form of erosion and sediment load increases in the Paguyaman River, although still within acceptable limits. Additionally, some companies operate without proper AMDAL or legal permits. Therefore, strengthening institutional capacity, digitizing permit data, and engaging communities are essential steps. Policy recommendations include consistent law enforcement, implementation of post-mining reclamation, and integration of spatial data-based policies. This study underscores the importance of a holistic approach to ensure a balance between the economic benefits of the mining sector and environmental conservation.

Social and emotional problems in students can have a significant impact on their academic development and psychological well-being. Comprehensive assessment of social-emotional aspects is essential in the context of modern education. This article discusses the use of non-test instruments as effective assessment tools to identify social and emotional problems in students. Through a review of current literature, the types, characteristics, advantages, and challenges of using non-test instruments such as observation, interviews, questionnaires, and reflective journals are explained. Implications for the role of teachers and counselors are also examined, with an emphasis on the importance of training and institutional support so that assessment can be carried out optimally. The results of the study indicate that non-test instruments can support a more humanistic holistic assessment approach that is responsive to students' needs. This article recommends the integration of social-emotional assessment into school policies and the improvement of educators' professional capacity as strategic steps in supporting students' sustainable social-emotional development.

This article examines teacher empowerment and the professionalism of educators in Indonesia during the Reformasi and post-Reform era, with a comprehensive academic review approach. The Reform era marked a significant change in education governance, particularly in terms of decentralization and autonomy that provided greater space for independent and contextual teacher capacity development. This research highlights various policies implemented to improve the quality of educators, such as teacher certification programs, continuous training, and welfare improvement which are the main focus of the government. However, real challenges still arise related to quality disparities between urban and rural areas and educational infrastructure constraints that affect the effectiveness of teacher empowerment. This article also discusses how teachers' professionalism is not only measured from the technical aspects of teaching, but also from the ability to adapt to new curricula and educational technology developments. Thus, teacher empowerment in the Reformasi era and post-Reformasi is an important foundation in efforts to improve the quality of national education in a sustainable manner. These findings are expected to be a reference for policymakers and education practitioners in formulating more effective and inclusive educator development strategies.

Remote islands in Indonesia face significant challenges in achieving sustainable electricity supply. This study analyzes the technical and economic feasibility of implementing a hybrid Solar Power Plant (PLTS) and Wind Power Plant (PLTB) system on Dudepo Island, North Gorontalo Regency. With an average solar radiation of 5.2 kWh/m²/day and wind speed of 4.8 m/s, the hybrid system is designed to supply approximately 97% of local electricity demand with an efficiency of 85%. Simulations using HOMER Pro reveal an optimal configuration of 100 kW PLTS, 60 kW PLTB, and 300 kWh battery storage. Economic analysis indicates a Levelized Cost of Energy (LCOE) of IDR 1,450/kWh, more affordable than conventional diesel generators, with an eight-year payback period. The system’s implementation has enhanced community well-being by providing stable electricity access for education, healthcare, and economic activities. Moreover, it contributes to carbon emission reduction by up to 120 tons of CO₂ annually. Technical challenges and local human resource capacity necessitate sustainable management strategies, including technician training and IoT-based monitoring systems. This study offers recommendations for sustainable renewable energy development on remote islands as a model for environmentally friendly energy transitions.

The precise and effective formulation of educational objectives is crucial in realizing the vision and mission of educational institutions, especially at the Madrasah Aliyah level, which plays an important role in shaping students' character and competencies based on Islamic values. However, in practice, a gap still exists between the formulation of educational objectives and the achievement of the institution’s vision and mission, which impacts the quality of learning and educational management. This study aims to identify and analyze effective strategies implemented by Madrasah Aliyah in formulating educational objectives that align with the institution’s vision and mission. The research method used is qualitative descriptive with a case study approach, involving principals, teachers, and curriculum development teams as research subjects. Data were collected through in-depth interviews, participatory observation, and analysis of educational planning documents. The results show that effective strategies include a participatory approach involving all stakeholders, the use of continuous evaluation as a basis for formulating objectives, and the integration of Islamic values that strengthen character education orientation. The alignment between educational objectives and the institution’s vision and mission has also been proven to enhance the effectiveness of learning program implementation and the achievement of both academic and non-academic student accomplishments. In conclusion, strategic and value-oriented formulation of educational objectives is a key factor in achieving the vision and mission of Madrasah Aliyah, thus requiring the strengthening of managerial capacity and a sustainable evaluation system.

This study discusses the strategic role of the village government in economic empowerment of local fishermen in Mengkait Village, Anambas Islands, Riau Islands Province. With a descriptive qualitative approach, this study illustrates how village governments facilitate training, fishing gear assistance, and the establishment of economic institutions to improve the welfare of fishermen. The results of the study show that the role of the village government is quite effective, characterized by increasing the capacity of fishermen, the involvement of vulnerable groups, and the participatory involvement of the community in development planning. However, some challenges are still faced, such as dependence on aid and weak financial literacy. These findings show that empowerment carried out in a planned, participatory, and local potential-based manner is able to create significant economic changes in coastal villages. This research is expected to be a policy reference for the empowerment of fishing communities in other 3T regions in Indonesia.

This article comprehensively discusses the concept of zakat and waqf from the perspective of Islamic law, as well as its regulations and implementation in Indonesia. Zakat as a religious obligation has the function of purifying property and life, while waqf is a form of almsgiving which aims to provide sustainable benefits for society. In the context of national regulations, zakat is regulated in Law Number 23 of 2011, while waqf is regulated through Law Number 41 of 2004 and various implementing regulations. Zakat management is carried out by the National Zakat Amil Agency (BAZNAS) and the Zakat Amil Institute (LAZ), while waqf is managed by officially registered nazhir. This article highlights the importance of transparency, accountability and professionalism in the management of zakat and waqf funds, as well as the urgency of building synergy between the two to support sustainable social and economic development programs. Optimizing zakat and waqf as instruments for community empowerment requires strengthening institutional capacity, supporting adaptive regulations, as well as increasing literacy and community participation.