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Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Vina Rahmatina; Urip Pratama; Mansuriza Mansuriza

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Diabetes mellitus (DM) is a degenerative disease commonly experienced by the elderly and requires proper treatment to prevent complications. One traditional treatment alternative used to lower blood sugar levels is bay leaf decoction. This study aimed to determine the effect of bay leaf decoction on reducing blood sugar levels among the elderly in Peuniti Village, Baiturrahman District, Banda Aceh City. The study employed a quasi-experimental design with a one-group pretest-posttest approach. The sample consisted of 15 elderly participants selected from a population of 87 elderly individuals. Data collection was conducted by measuring blood sugar levels before and after administering bay leaf decoction once daily for 7 days. Blood sugar levels were checked using a blood glucose meter 20 minutes after consumption. Data were analyzed using a dependent t-test. The results showed that before treatment, all respondents (100%) were categorized as having DM, with an average blood sugar level of 211.0 mg/dL. After treatment, all respondents (100%) were categorized as non-DM, with an average blood sugar level of 160.4 mg/dL. Statistical analysis showed a significance value of 0.004 (p < 0.05), indicating that bay leaf decoction significantly reduced blood sugar levels in the elderly.

Widya Rahayu; Helviana Hasibuan; Yuni Franciska Br Tarigan

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

The digital transformation in Indonesia’s banking sector has significantly increased the use of digital banking services; however, it has not been fully accompanied by optimal customer trust. This study aims to examine the effect of perceived risk, data privacy protection, and digital service quality on customer trust, both partially and simultaneously. A quantitative approach was employed using survey data collected from 150 digital banking users in Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that perceived risk has a negative and significant effect on trust, while data privacy protection and digital service quality have positive and significant effects on trust. Simultaneously, all variables significantly influence trust, with an R² value of 0.672, indicating strong explanatory power. Compared to prior studies, this research contributes novelty by integrating these three variables into a comprehensive model. The findings reveal that digital service quality is the most dominant factor influencing customer trust. This study concludes that enhancing customer trust requires an integrated approach through effective risk management, strengthened data protection, and continuous improvement in digital service quality.

Lucky Anggia Chairunisah Sipahutar; Sabri Sabri; Nurmayunita Nurmayunita

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This research is motivated by the phenomenon of decreasing number of customers at Emdee Easy Beauty Clinic Batam, which indicates the need for an evaluation of marketing strategies. The purpose of this study is to analyze the influence of price, promotion, brand image, and product quality on consumer satisfaction. The research method used is quantitative associative with a sample of 91 respondents taken using simple random sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that simultaneously, price, promotion, brand image, and product quality had a significant effect on consumer satisfaction (F count 14.111 > F table 2.47). Partially, the variables of price, promotion, and brand image have a positive and significant influence, but product quality does not have a significant effect on consumer satisfaction in this study. The implication of these findings is that clinic management needs to prioritize competitive pricing strategies, strengthen promotional activities, and maintain a positive brand image to sustain and increase customer satisfaction.

Karmila Karmila

Teaching early grade students to read the Quran requires methods appropriate to their developmental characteristics. This study aims to analyze the effectiveness of the right-brain-based Wafa method in teaching Quran reading to first-grade students at SDIT Al-Fatih Pangkajene. This study used a descriptive qualitative approach with a case study design. Data were obtained through observation, interviews, and documentation involving the principal, teachers, homeroom teachers, and students. Data analysis was conducted through data collection, data condensation, data presentation, and drawing conclusions. Data validity was tested through triangulation of sources and methods.The results showed that the Wafa method was implemented through enjoyable, systematic, and multisensory learning. The teacher used songs, hand gestures, colorful visual media, letter cards, audio murottal (recitation of Quranic verses), repetition, and positive reinforcement to help students recognize the hijaiyah letters, recite them, and build reading confidence. Observations showed that most students were enthusiastic, happy, and active, and were able to master the basics of the hijaiyah letters. This method also strengthens students' learning motivation, self-confidence, and emotional connection with the Quran. Thus, the right-brain-based Wafa method has proven to be relevant as an effective, enjoyable, and appropriate Quranic learning strategy for early elementary school students.

Akbarudin Akbarudin; Mohamad Safii

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Eny Widhia Agustin; Indah Indi Afifah; Maharani Irfina Putri; Diah Rosmaya; Maria Deo Haro +2 more

Garina 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study aims to analyze the comparison of personal branding strategies implemented by Amry Sophia MUA and Lia Makeup through social media portfolios. The research used a qualitative approach with a comparative case study design. Data were collected through semi-structured interviews, digital observations on Instagram and TikTok accounts, and documentation of both participants’ portfolio content. Data analysis was conducted through verbatim transcription, thematic analysis, and triangulation between interview results and digital observation findings. The results show that Amry Sophia MUA builds personal branding through a consistent visual identity characterized by a modern glam look and Thailand makeup style that appears soft, flawless, and elegant. The target market is more focused on wedding makeup and young adult brides-to-be. Meanwhile, Lia Makeup presents a flawless natural look that is more flexible and suitable for a wider audience. Lia Makeup is also supported by a media team, making the content management more structured and consistent. Both MUAs use Instagram as a visual portfolio platform and TikTok as a medium to show makeup processes, tutorials, and audience interaction. In addition, quick responses, customer testimonials, and authenticity are important factors in building trust and a professional image on social media. Therefore, this study indicates that strong personal branding can be developed through visual consistency, appropriate content strategies, audience segmentation, and effective communication with potential clients.

Abdi Syahputra Ritonga; Muhammad Alfiansyah

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

Access to justice is a constitutional right that is often difficult for vulnerable groups to access, thus triggering legal disparities and systemic injustice. This study aims to analyze the urgency of legal assistance by advocates and Legal Aid Institutions (LBH) as a protection instrument for individuals facing legal arbitrariness. Using normative legal research methods supported by a statute approach, this study evaluates the effectiveness of the implementation of the Legal Aid Law in Indonesia. The results show that legal assistance functions not only as technical representation in court, but also as a balancing power relationship between the state or powerful entities and citizens. Legal assistance plays a vital role in mitigating violations of legal procedures (due process of law) often experienced by victims of injustice. However, structural obstacles such as limited state budgets and low public legal literacy remain major obstacles. This study concludes that strengthening the free legal aid scheme (pro bono publico) integrated with strict judicial oversight is essential to ensure that justice belongs not only to those with financial resources, but also to all citizens without exception.

Delia Septi Catur Farawati; Nisrina Ainul Kamila Ariyanti; Nawfal Faiz Abyaz; Mochammad Isa Anshori

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The advancement of digital technology has significantly transformed organizational decision-making, particularly in modern leadership contexts that demand rapid and data-driven responses. Artificial Intelligence(AI) has emerged as a strategic technology capable of enhancing accuracy, speed, and effectiveness in decision-making through comprehensive data analysis. This study aims to analyze the role of AI in supporting leadership decision-making and its implications for organizational effectiveness using a narrative literature review approach. Secondary data comprising peer-reviewed national and international journal articles were analyzed to identify patterns, themes, and interactions between AI, leadership, and decision-making processes. The findings indicate that AI functions not only as a data analysis tool but also as a strategic element that strengthens leaders’ capabilities in evidence-based decision-making, improves team coordination, and optimizes organizational processes. Thematic synthesis identified three main domains analytics and predictive capabilities, leadership strategies, and implementation challenges that form the basis for integrating AI into managerial practice. This study contributes theoretically by expanding the digital leadership and technology-based decision-making framework and practically by providing guidance for organizations to optimize AI utilization to enhance decision quality and efficiency. The research also offers directions for future empirical studies to explore AI-leadership interactions across various organizational sectors, supporting more adaptive, effective, and data-driven decision-making in the digital era.

Dian Fadhlina; Sumihardi, Sumihardi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Tuberculosis (TB) remains a global and national health issue. Sijunjung Regency has seen an increase in TB cases, with fluctuating treatment success rates. Medication adherence is a key factor in treatment success and is influenced by the quality of health care services. This study aims to analyze the quality of services regarding medication adherence among TB patients, explore patients’ perceptions, describe service factors influencing adherence, and understand the role of health workers from the patients’ perspective at Community Health Centers (Puskesmas) throughout Sijunjung District. This study employed a qualitative approach with a phenomenological design. The primary informants consisted of 8 TB patients, plus key informants (2 healthcare workers) and additional informants (2 family members). Data were collected through in-depth interviews, observations, and document reviews. Analysis utilized the Miles & Huberman model.Research results on the quality of healthcare services are related to the level of medication adherence in tuberculosis patients. The dimensions that contribute most to adherence are empathy, assurance, and responsiveness. Positive perceptions are seen in aspects of interpersonal relationships (friendliness, patience, effective communication) and logistical reliability (drug availability), while negative perceptions are related to the lack of privacy in waiting rooms, long administrative waiting times, and inflexible service hours for informal workers. Health service factors that influence adherence include continuous education and information, active supervision and monitoring, ease of service access, and support from healthcare workers. The role of healthcare workers in supporting patient adherence, according to the patient's perspective, is as educators and motivators.Based on this study, high-quality care particularly empathy, assurance, and responsiveness is crucial for patient adherence. Improvements to physical facilities and greater flexibility in service hours are needed.  

Novita Wulandari

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public facilities play an important role in supporting community activities, especially in sports and social interaction. However, inadequate maintenance can reduce their functionality and user comfort. This study aims to improve the function of public facilities through the revitalization of a badminton court area at the Technical Implementation Unit for Road and Bridge Management in Surabaya, making it more feasible, safe, and comfortable for use. The study employs a quantitative descriptive approach combined with Participatory Action Research (PAR), with data collected through direct observation of facility conditions before and after revitalization. The results show a significant improvement in the quality of infrastructure, both in physical condition and environmental comfort. The revitalized court supports better sports activities and increases user participation. These findings indicate that revitalization not only enhances facility quality but also promotes greater utilization, improved social interaction, and a more productive environment, demonstrating its effectiveness in optimizing public facility functions.

Luluk Hilda Kusumarini; Sri Wahyuni Ningsih; Mirza Fathan Fuadi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The Free Nutritious Meal Program (MBG) is one of the government’s strategic policies aimed at improving students’ nutritional status and learning quality, particularly at the junior high school level. Early adolescence, aged 13–15 years, is a critical growth period that requires optimal nutritional intake, while national surveys still indicate deficiencies in energy and protein intake among this age group. This study aims to describe the implementation of the MBG Program and the level of student satisfaction as direct beneficiaries. The research employed a quantitative descriptive design conducted over one month in the working area of SPPG Yayasan Bina Bangsa Semarang, Gunungpati, Semarang City. The sample consisted of 101 junior high school students selected using purposive sampling techniques. Data were collected through structured questionnaires covering program implementation and student satisfaction aspects. The findings revealed that most students assessed the program implementation as high to very high. Student satisfaction was also categorized as high, particularly regarding food quality, portion adequacy, cleanliness, safety, and service. The MBG Program was considered effective in improving learning concentration, reducing unhealthy snacking habits, and encouraging healthy eating patterns. This study concludes that the MBG Program has been implemented effectively and is relevant in supporting sustainable improvements in students’ nutritional status and educational quality.

Riyani, Etik Ipda; Prasetiyo, Yudhi; Pradana, Novta Winkey

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

Galang Hildan; Arief Budiyanto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of price and e-service quality on e-satisfaction at Ninetech Store on the Shopee marketplace, both partially and simultaneously. This study uses a quantitative method with an associative approach. The research subjects were Ninetech Store customers, with a sample size of 96 respondents obtained through sampling techniques using the Rao Purba formula. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, correlation coefficients, determination coefficients, and hypothesis testing. The results show that price has a positive and significant effect on e-satisfaction, as does e-service quality, which also has a positive and significant effect on e satisfaction. In addition, price and e-service quality were simultaneously proven to have a significant effect on the e-satisfaction of Ninetech Store customers on the Shopee marketplace. The results of this study are expected to be taken into consideration by Ninetech Store in formulating pricing strategies and improving the quality of electronic services to increase customer satisfaction.

Theresia Nona Megi; Yosefina Nelista

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Children with intellectual disabilities experience limitations in intellectual functioning and adaptive abilities, which impact their independence in daily activities, including buttoning clothes. This skill requires fine motor coordination, concentration, and a proper understanding of task sequences. This case study aims to determine the effectiveness of button board play therapy in improving fine motor skills in children with intellectual disabilities. The method used was descriptive with a case study approach involving two children with moderate intellectual disabilities aged 8 and 9 years at SLB Bhakti Luhur Maumere. Data were collected through interviews, observations, and documentation. The intervention consisted of button board play therapy conducted for 6 days, with a duration of 15–30 minutes per day, implemented gradually and repeatedly. The results showed that before the intervention, both children were unable to button their clothes independently. After the intervention, there was an improvement in their ability, as the children began to button some buttons (2–3 buttons) with better motor coordination, although they still required assistance and supervision. In conclusion, button board play therapy is effective in gradually improving fine motor skills and independence in children with intellectual disabilities. It is recommended that the intervention be carried out consistently and involve parents to achieve optimal results.

Ahmad Al Gazali Waly; Deny Fatrianto

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

The oil and gas industry requires efficient initial processing to separate reservoir fluids into oil, gas, and water phases. The Separator Unit is the main facility that plays a vital role in the surface facility production stage. This study aims to evaluate the type of separator used, identify control components, and understand the working principles and operational procedures of separators in the Main Production Facility (MPF) area. The methodology used is direct observation and literature studies during the implementation of practical work in July 2024 at PT. Citic Seram Energy Limited, Seram Non Bula Block, Maluku. The observation results show that the type of separator used is a Horizontal Three Phase Separator with tag codes 03-V-001A and 03-V-001B operating alternately. The separation process is carried out based on differences in fluid density utilizing gravity, supported by internal components such as deflector plates, mist extractors, weirs, and straightening vanes. Separator operation is maintained at an operating pressure of around 55 psig to ensure optimal separation efficiency and work safety. The conclusion of this study indicates that effective separator operation requires stable pressure and temperature control as well as routine maintenance to prevent sediment buildup and maintain product quality.

Dian Fadhlina; Sumihardi, Sumihardi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Tuberculosis (TB) remains a global and national health issue. Sijunjung Regency has seen an increase in TB cases, with fluctuating treatment success rates. Medication adherence is a key factor in treatment success and is influenced by the quality of health care services. This study aims to analyze the quality of services regarding medication adherence among TB patients, explore patients’ perceptions, describe service factors influencing adherence, and understand the role of health workers from the patients’ perspective at Community Health Centers (Puskesmas) throughout Sijunjung District. This study employed a qualitative approach with a phenomenological design. The primary informants consisted of 8 TB patients, plus key informants (2 healthcare workers) and additional informants (2 family members). Data were collected through in-depth interviews, observations, and document reviews. Analysis utilized the Miles & Huberman model.Research results on the quality of healthcare services are related to the level of medication adherence in tuberculosis patients. The dimensions that contribute most to adherence are empathy, assurance, and responsiveness. Positive perceptions are seen in aspects of interpersonal relationships (friendliness, patience, effective communication) and logistical reliability (drug availability), while negative perceptions are related to the lack of privacy in waiting rooms, long administrative waiting times, and inflexible service hours for informal workers. Health service factors that influence adherence include continuous education and information, active supervision and monitoring, ease of service access, and support from healthcare workers. The role of healthcare workers in supporting patient adherence, according to the patient's perspective, is as educators and motivators.Based on this study, high-quality care particularly empathy, assurance, and responsiveness is crucial for patient adherence. Improvements to physical facilities and greater flexibility in service hours are needed.  

Sia, Johanna Jono; Weli, Weli

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.

Fahry Ganang Saputra; Erlin Kurniati

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.