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This activity aimed to determine the role of the Community and Village Empowerment Office (DPMD) in improving accountability and transparency of village financial management in Sikka Regency. This activity was conducted at the DPMD of Sikka Regency using data collection method through direct observation, interviews, and documentation studies during the implementation of the activity. The results activity show that DPMD has an important role in improving accountability and transparency in village financial management through the implementation of training, guidance and supervision, evaluation and reporting, as well as problem handling. In addition, utilization of the Village Financial System application (SISKEUDES) has become one of the strategic efforts to support information openness and financial accountability of village finances. Nevertheless, several obstacles still exist, such as the limited understanding of village officials regarding village financial management. Therefore, it is necessary to improve the quality of training and supervision on a continuous basis so that vilage financial management will operate effectively, transparently, and accountably.

This study aims to analyze the implementation of pedagogical competence among Christian Religious Education teachers and its implications for students’ learning interest at SMTK Katharos Bekasi. The study is based on the importance of teachers’ pedagogical competence in creating effective learning environments and increasing student engagement in the classroom. A qualitative approach with a descriptive design was applied in this research. Data were collected through classroom observations, questionnaire-based interviews with students, and literature review. The findings show that teachers’ pedagogical competence is categorized as good, with an average score of 33.8 or 75.1% of the maximum score, reflecting effective classroom management, appropriate material delivery, and proper student guidance. Students’ learning interest is also categorized as good, with an average score of 32.8 or 72.9%, indicating active participation and positive engagement in the learning process. Therefore, pedagogical competence positively influences students’ learning interest, and continuous improvement is needed to enhance learning effectiveness.

The internet has penetrated various aspects of human life, changing the way individuals interact with one another. Everything from reading the news and searching for information to working and studying, to fundraising, can now be done online. Fundraising, often referred to as donations, can now be done through social media. People can contribute their funds online, a process known as crowdfunding. Crowdfunding is an internet-based funding method that allows certain initiatives to be funded through contributions from many people online, without any specific time limits. This fundraising generally focuses on social, educational, or humanitarian initiatives. In Indonesia, fundraising is often carried out by non-profit organizations or individuals. The success of a fundraising campaign is influenced by several factors, such as clarity of campaign objectives and a compelling narrative to attract donors. However, fundraising is still vulnerable to abuse by irresponsible parties. Therefore, regulations in Indonesia need to be strengthened to prevent abuse and increase accountability. Rules related to fundraising are regulated in Law of the Republic of Indonesia Number 9 of 1961 concerning the Collection of Money or Goods. Thus, optimizing fundraising requires a combination of effective communication strategies, transparent management, and clear regulations. The results of this study are expected to serve as a guide for organizations and individuals seeking effective fundraising, as well as provide input for policymakers regarding fundraising regulations in Indonesia.

This study aims to analyze the influence of the physical work environment (X1), work-life balance (X2), and job satisfaction (X3) on employee performance (Y) at Grand Serela Hotel Bandung. The method used in this study is a non-probability technique with saturated sampling, with a population of 56 hotel employees. Data analysis was carried out using multiple linear regression, assisted by SPSS version 25 and Microsoft Excel 2019. The results showed that the physical work environment (X1) has a significant influence on employee performance (Y), which indicates that the physical condition of the workplace can increase employee productivity and performance. However, work-life balance (X2) does not have a significant effect on employee performance, which may indicate that other factors outside of work-life balance affect employee performance. Job satisfaction (X3) also has a significant effect on employee performance, indicating that a high level of job satisfaction can improve overall employee performance. This study provides insights for hotel management to improve employee performance through improving the work environment and increasing job satisfaction.

Spinal anesthesia is one of the regional anesthesia methods that is often chosen in various surgical procedures, especially in the area of the lower extremities, pelvis, and lower abdomen. The most common complication encountered in this technique is the occurrence of hypotension, which can affect tissue perfusion and hemodynamic stability of the patient. This study aims to examine the incidence of hypotension in spinal anesthesia, including mechanisms, risk factors, and management. The method used in this study is literature review with a scientific source search process conducted through various databases PUBMED, Sciencedirect, Researchgate, and Google Scholar with a publication year range of 2016 to 2026. The results showed that hypotension arises as a consequence of an obstacle in the sympathetic nervous system, which provokes dilation of blood vessels as well as reduced venous return. Risk factors include age, body mass index, patient position, block height, duration of surgery, fluid status, Injection Point, and type of anesthetic drug used. Management is carried out by administering fluids, vasopressors, as well as strict hemodynamic monitoring. A good understanding of the risk factors and mechanisms of hypotension is expected to improve patient safety during spinal anesthesia..

The hospitality industry is a strategic sector within the global tourism system that heavily depends on service quality and food safety assurance. In hotel operations, the pastry division represents a high-risk unit due to the use of perishable ingredients and intensive manual handling processes. This study aims to analyze the implementation of hygiene and sanitation practices in the Pastry Division of Hotel Aruss Semarang in supporting food safety standards within the hospitality industry. This research employs a qualitative approach with a case study design. Data were collected through participatory observation, semi-structured interviews, and document analysis, including Standard Operating Procedures (SOPs), sanitation checklists, and temperature control records. Data validity was strengthened through triangulation and member checking, while thematic analysis was used to identify key implementation patterns. The findings indicate that the implementation of personal hygiene, environmental sanitation, and Good Manufacturing Practices (GMP) has generally complied with most of the requirements of Good Processed Food Manufacturing Practices (CPPOB). The availability of sanitation facilities, periodic medical check-ups, equipment maintenance, and FIFO-based storage systems demonstrate management commitment to preventive risk control. However, inconsistencies in handwashing practices and minor construction details that do not fully meet hygienic design standards indicate areas requiring improvement. Overall, hygiene and sanitation implementation in the Pastry Division has been effective in supporting food safety. Strengthening behavioral compliance, continuous training, and facility optimization are recommended to achieve a more sustainable and comprehensive food safety management system.

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

This community service activity aims to improve teenagers' self-management skills through the program “Remaja Jago: Kelola Diri Tanpa Drama”. The program was specifically designed to provide a practical and applicable understanding for youth on how to recognize their own potential, manage emotions effectively, organize time efficiently, and make wise and responsible decisions in daily life. The activity was carried out at Vihara Dhamma Bhakti Tangerang with 20 participants aged 13–20 years, representing a diverse range of educational and social backgrounds. Methods included interactive lectures, engaging educational games, structured group discussions, and guided self-reflection sessions to encourage active participation and deeper personal insight. Evaluation results showed a significant improvement in participants’ decision-making abilities, personal discipline, emotional control, and goal-setting skills after completing the program. In addition, participants demonstrated increased self-confidence and awareness of their strengths and weaknesses. Overall, this program effectively contributes to developing independent, disciplined, and responsible youth character, while also equipping them with essential life skills needed to face various personal and social challenges in the future.

Diabetes mellitus (DM) is a chronic metabolic disorder characterized by hyperglycemia resulting from impaired insulin secretion, insulin action, or both. Globally, DM continues to pose a growing health challenge, particularly type 2 DM, which is closely associated with insulin resistance. In this condition, body cells fail to respond effectively to insulin, so even though the pancreas initially produces sufficient or excessive amounts of insulin, its effectiveness gradually declines. Over time, pancreatic beta-cell function deteriorates, further exacerbating chronic hyperglycemia. This persistent condition may lead to long-term complications, including nephropathy, retinopathy, neuropathy, and cardiovascular diseases, through mechanisms such as oxidative stress, inflammation, and the formation of advanced glycation end products (AGEs). The prevalence of type 2 DM is expected to continue rising, including in Indonesia, highlighting the need for comprehensive management strategies. An important aspect of DM management is the assessment of health-related quality of life. Quality of life reflects an individual’s perception of their health status within social and cultural contexts. This can be evaluated using generic instruments such as the WHOQOL-BREF questionnaire. In this case report, the quality of life of a patient with type 2 DM was assessed using the WHOQOL-BREF to provide a comprehensive understanding of the disease’s impact on the patient’s daily life.

Digital transformation in the public sector has significantly driven service innovations, particularly in pension administration for Civil Servants (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration while identifying the benefits and challenges associated with their implementation. The research employs a Systematic Literature Review (SLR) method by examining relevant scholarly articles from national journals focusing on the digitalization of public services and pension systems. The literature selection process was conducted systematically to identify, evaluate, and synthesize key findings related to digital pension service innovations. The results indicate that digitalization through applications and electronic platforms enhances administrative efficiency, accelerates data verification, and improves the speed of pension fund disbursement. It also strengthens transparency and accountability while simplifying bureaucratic procedures and expanding service accessibility for retirees. However, several challenges remain, including low digital literacy among retirees, limited access to technological devices, and insufficient public awareness regarding digital service usage. The findings suggest that the success of digital-based public service innovations depends not only on technological availability but also on human resource readiness, institutional capacity, and the level of public acceptance. Therefore, a comprehensive strategy is required, including improving digital literacy, strengthening information technology infrastructure, and optimizing communication efforts to ensure effective adoption.

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.

Abstract. The increasing number of cases involving corporate losses that implicate the liability of directors in limited liability companies highlights the importance of a comprehensive understanding of the scope and nature of such liability from a civil law perspective. This study aims to analyze the liability of directors for corporate losses as well as the factors influencing the emergence of such legal liability. The method used is normative legal research with a legislative and conceptual approach, through a review of legislation, legal literature, and relevant court decisions. The results of the study indicate that directors’ liability is not automatic but depends on proving the existence of fault or negligence in performing their duties, in accordance with the principles of due diligence and good faith. Furthermore, factors such as weak internal controls, lack of transparency, and directors’ limited legal understanding are the primary causes of corporate losses. The implications of this study underscore the importance of implementing sound corporate governance principles, enhancing directors’ competence, and ensuring consistency in law enforcement to achieve a balance between legal protection and accountability in corporate management.

Negeri Haruru in Central Maluku Regency currently faces dual environmental challenges: unmanaged household organic waste and the frequent occurrence of surface water puddles during periods of high rainfall. This community service activity aims to educate and provide practical skills to junior high school students in Negeri Haruru regarding the implementation of 3R principles (Reduce, Reuse, Recycle) through the innovation of Biopore Infiltration Holes (LRB) using recycled plastic bottles as a cost-effective alternative to conventional liners. This innovation is designed to reduce plastic waste while simultaneously managing organic waste and improving soil water infiltration capacity independently at the household level. The implementation method involved participatory socialization, interactive discussions, and hands-on demonstrations of constructing biopore installations. The results indicated a significant increase in students' understanding of the role of soil fauna as decomposing agents and their technical ability to assemble used plastic bottles into functional biopore modules. The implementation of this innovation proved effective in maintaining the structural integrity of the infiltration holes and facilitating the biological decomposition of organic waste into compost. This program is expected to serve as a sustainable community-based environmental management model to minimize puddles and address waste problems in Negeri Haruru through a low-cost, appropriate technology approach.

This article examines the effectiveness and application of management principles of Village-Owned Enterprises (BUMDes) in managing the Ponggok Tourism Village, Klaten Regency, based on Klaten Regional Regulation Number 1 of 2018. As a leading national tourism village, Ponggok Village has demonstrated significant success through the active role of BUMDes Tirta Mandiri. This research employs an empirical legal method with a qualitative descriptive approach to illustrate the actual governance of BUMDes. The findings indicate that BUMDes Tirta Mandiri has optimally applied organizational effectiveness principles through digital innovation, professional corporate management, and the optimization of Umbul Ponggok's water resources. Moreover, the implementation of governance principles based on the regulation has provided a clear legal framework, generated massive Village Original Income (PADes), and promoted inclusive economic growth. However, challenges remain in ensuring that the economic benefits fully reach all marginalized groups. This study underscores the importance of continuous institutional capacity building to maintain the existence and competitiveness of the tourism village.

The management of Indonesia's Border Crossing Posts (Pos Lintas Batas Negara/PLBN) in land border areas presents a critical normative gap between the country's international legal obligations and their actual implementation. This study departs from prior descriptive approaches by offering a critical normative-gap analysis that identifies specific disharmonies between bilateral agreements, international conventions, and national legislation governing PLBN operations. Employing a normative juridical method with statute, conceptual, and case approaches, this research examines three focal issues: (1) the normative gap between Indonesia's international legal commitments under instruments such as the United Nations Charter, Vienna Convention on Consular Relations 1963, Revised Kyoto Convention, International Health Regulations 2005, and the United Nations Convention against Transnational Organized Crime (UNTOC), and their domestic implementation; (2) the legal factors generating regulatory disharmony in PLBN governance, particularly the inconsistency between bilateral Border Crossing Agreements with Malaysia and Timor-Leste and national legislation; and (3) specific case-based evidence of implementation failures, including unauthorized border crossings at PLBN Motamasin and the pending boundary delimitation in the Noel Besi Citrana and Bidjael Sunan Oben segments with Timor-Leste. The findings reveal that regulatory disharmony, institutional fragmentation in the CIQS system, inadequate human resource capacity, and unresolved boundary disputes constitute structural legal deficits that undermine the effective governance of PLBN. This article recommends a comprehensive legal harmonization strategy, strengthened bilateral diplomatic engagement, and institutional reform grounded in international legal standards.  

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization