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Titis Widowati; Benny Sigiro; Bambang Agus Diana

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

Mochamad Irfan; Rizka Amelia Rachamadita; Aditya Wardhana; Mochammad Dzulfiqar Khoirumansyah; Nova Belinda Ramadhani +19 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The purpose of this community service program is to enhance the capacity and independence of Micro, Small, and Medium Enterprises (MSMEs) by providing improved training in business management. The program covers the use of digital technology in the agricultural sector, the implementation of occupational safety and health practices, intellectual property protection, and simple financial record-keeping practices. In Pugeran Village, the activities were carried out using a collaborative approach involving the village government, MSME actors, and university students participating in the Community Service Program (Kuliah Kerja Nyata). A qualitative descriptive approach was employed through observation, interviews, and focus group discussions, complemented by direct mentoring and counseling sessions. The results indicate that MSME actors have begun to understand the importance of maintaining simple financial records, utilizing digital technology to market their products, and becoming more aware of workplace safety as well as legal protection for their businesses. The program also encouraged MSME actors to shift their perspectives and manage their enterprises in a more professional manner. However, the speed of implementation varied depending on differences in age, educational background, and established business habits. Overall, this community service activity contributed to strengthening the capacity of MSMEs and supporting sustainable economic growth in the village

Winarto, Eko; Tanjung, Afriansyah

DINAMIKA HUKUM 2026 Universitas Stikubank

ABSTRACT Hospitals can be established by the Central Government, Regional Government, or the Community. Hospital management organized by the Government can apply the financial management pattern of BLU or BLUD. Hospital independence can be achieved through healthy business processes. The dual role of hospitals as public services and business entities. The commercial health sector is increasingly closely linked to the global health industry. Collaboration between BLU hospitals and private business entities is often manifested in KSO contracts. KSO contracts must contain legal principles (rechtbeginselen) which serve as basic norms and guidelines in the formation or creation of legal regulations. The principle of personality in KSO contracts is important to ensure the parties' performance is balanced. This study uses a normative or doctrinal legal research methodology by examining primary legal sources in the form of KSO contracts between BLU hospitals and private business entities, the Civil Code, and other material laws. A study was also conducted on secondary legal sources in the form of legal materials consisting of books or legal journals regarding legal principles, the views of legal doctrines, and the results of legal research. Keywords : Principle of Personality, Public Service Agency, Operational Cooperation Contract.

Teki Teguh Setiawan; Pitutur Tustho Gumawang; Wisnu Samodro

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

Traditional artworks, amidst the tide of modernization and digitalization, face the challenge of being stigmatized as static relics of the past. However, in the midst of increasingly modern civilization, traditional artworks are perceived to possess philosophical values ​​for the younger generation. The meanings contained in traditional songs possess a social perspective lacking in most traditional songs composed in the modern era. The purpose of this article is to examine the lyrics of Ki Nartosabdo's song "Lumbung Desa" philosophically and sociologically, applying Roland Barthes's semiotic theory. The research method used is a qualitative descriptive approach to analyze semiotics, comprising the significance of denotation, connotation, and myth.The analysis shows that the denotation in the lyrics of "Lumbung Desa" depicts agricultural activities occurring in rural communities. Connotatively, the lyrics interpret the values ​​of human spirituality towards God, integrity in work, and food self-sufficiency. From a mythical perspective, the lyrics symbolize the values ​​of harmony in social life and mutual cooperation as a solid foundation for building national stability and progress. Further analysis of the song lyrics' relevance in the modern era shows that the meaning of "Lumbung" has transformed into financial and digital independence, while the value of "Rukun" points to the application of ethics in the use of digital media in the modern era. This article concludes that preserving traditional songs is a strategy to revive culture as a manifestation of material progress that impacts the well-being of modern society.

Puspadi, Ketut Ayu Dewi; Artini, Luh Putu; Utami, I Gusti Ayu Lokita Purnamika

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

. Studies on the use of a digital storybook for teaching English to young learners have been abundant; however, the integration of independence values into the story for elementary school students in Indonesia has received limited attention. Independence is one of the characters that educate young learners to become responsible and self-reliant. This study aims to design a digital storybook that integrates independence value into English language learning materials for fifth-grade students. Using a qualitative Design-Based Research (DBR) approach, this study employed a design framework as the main research instrument, derived from character education theory, Teaching English to Young Learners (TEYL), and multimedia learning theory. Data were collected through the analyses of curriculum policies, English textbooks, children’s literature, character education, and multimedia learning. This study produced a digital storybook entitled Lisa Can Do It, which can be expected to become a medium to learn English and at the same time educate children about independence value. Findings indicate that character-based digital storybooks demonstrate the potential to integrate language learning with character education, providing a foundation for the design and implementation of digital learning materials integrated with character in English language education in elementary schools. Further research should focus on the implementation of the product to evaluate its impact on student learning outcomes.

Ritha Mariati Sembiring; Eka Permata Sari Br. Sihombing; Indah Juni Florida Daeli; Maria Aloysia O. W. L. Masa; Grace Krishna Angelica Gea +1 more

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Gout arthritis is a disease characterized by sudden inflammation of the joints due to high levels of uric acid in the body (hyperuricemia). This condition is marked by acute episodes of joint inflammation, often affecting a single joint and preceded by asymptomatic periods of varying duration. Older adults represent the final stage in the human lifespan and experience the natural aging process. This study employed an analytic survey design with a cross-sectional approach. The purpose of this study was to determine the relationship between gout arthritis pain and the level of independence in activities of daily living among patients at the Helvetia Public Health Center. The results showed that the majority of older adults in the working area of UPT Puskesmas Helvetia experienced high levels of pain, with 73 respondents reporting severe pain. Meanwhile, most respondents demonstrated independence in their daily activities, with 72 categorized as independent. The findings indicate a significant relationship between gout arthritis and the level of independence in activities of daily living among older patients at the Helvetia Public Health Center.

Elsa Meylani; Udi Utomo

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This study aims to explain how to instill character values ​​through extracurricular drumband activities at SD N 2 Musuk, located in Boyolali Regency. The rationale behind this research is because extracurricular activities are important in shaping students' character in accordance with the institution's vision and mission. The method applied in this study is descriptive qualitative. As research subjects, there are 45 students from grades 4, 5, and 6, and involving the principal, teachers, and coaches as sources of information. Data collection was conducted through observation, interviews, questionnaires, and documentation, which were then analyzed descriptively through data reduction, information presentation, and drawing conclusions. The research findings indicate that character instillation is carried out through a well-planned program and regular, scheduled practice. The character values ​​that were successfully instilled include discipline, responsibility, hard work, independence, collaboration, as well as religious attitudes and tolerance. The results of this activity are increased self-confidence and social skills of students, as well as the achievement of non-academic achievements that are a source of pride for the school.

Erlina Neni Indriyani; Halimatus Sadiyah; Siti Patimah; Andi Warisno; Nurul Hidayati Murtafiah +1 more

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to describe and analyze the implementation of life skills-based Islamic education management at the Al-Hidayah Integrated Islamic Boarding School in Jambi Province. The study used a descriptive qualitative approach, combining observation, in-depth interviews, and documentation studies to obtain a comprehensive overview of the ongoing managerial process. The results indicate that the implementation of life skills-based Islamic education management is carried out through four main management functions: planning, organizing, implementing, and evaluating. Each function is designed to integrate Islamic values ​​with the development of skills relevant to the students' lives. The Islamic boarding school emphasizes strengthening personal, social, academic, and vocational skills, systematically integrated into the curriculum and activities. This approach not only enhances practical skills but also fosters religious character, independence, and prepares students to face the demands of the modern era. These findings confirm that effective and targeted educational management is key to developing a competent and competitive generation of students.  

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Regional financial accountability is a fundamental principle in good governance. However, the management of regional finances still faces various challenges, particularly related to the potential occurrence of fraud and the suboptimal functioning of internal control systems. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in strengthening regional financial accountability through the implementation of internal oversight based on Fraud Risk Control. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method, which utilizes secondary data from various scientific literature, previous research findings, and policy documents relevant to internal oversight in the public sector. The results indicate that internal oversight is a crucial mechanism in preventing fraud in public sector financial management. The implementation of Fraud Risk Control plays a role in identifying, assessing, and controlling fraud risks, thereby enhancing the transparency and accountability of regional financial management. Furthermore, APIP has a strategic role through internal audit functions, risk-based oversight, and providing consultation to improve regional financial management systems. Strengthening APIP’s capabilities, enhancing the maturity of the Government Internal Control System (SPIP), and ensuring the independence of internal supervisors are essential factors in realizing transparent and accountable regional financial governance.

Naila Hanun Nazihah; Azkha Izatul Agista Putri; Indra Devian Lumban Gaol

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.

Sri Rahma Dewi; Wika Wahyuni; Nurdesri Juni Amelia; Harapan Tua R.F.S

Jurnal MIMBAR ADMINISTRASI 2026 Universitas 17 Agustus 1945

This study analyzes the application of good governance principles in the context of Islamic financial service management at Baitul Maal wat Tamwil (BMT) Islam Berdaya Mandiri Kaitakan. This study uses a qualitative approach with a case study method, collecting data through in-depth interviews, participant observation, and analysis of internal documents. The results of the study show that the five principles of good governance transparency, accountability, responsibility, independence, and fairness have been adequately implemented, albeit with varying degrees of depth. Transparency is realized through routine financial reporting at the Annual Member Meeting, although access to daily information is still limited. Accountability is maintained through internal and external oversight mechanisms from the Cooperative Office, although independent external audits have not been carried out routinely. The institution's responsibility is reflected in its sharia compliance, which is supervised by the Sharia Supervisory Board, and the accuracy of its financial reporting. Independence is realized through a deliberative decision-making process, while fairness is applied in the form of non-discriminatory services and the distribution of financing based on field verification. The findings reveal that the main challenges lie in the digitization of information systems and limited resources for external audits. Overall, the implementation of good governance at BMT has created a governance foundation that is in line with sharia principles and modern public administration values, with room for improvement mainly in the optimization of information technology and institutional capacity building.

Ewit Dihasma Yulianingrum; Komariah, Kokom

International Journal of Engineering and Applied Science 2026 International Forum of Researchers and Lecturers

This study aims to identify the learning needs of deaf students in internship programs, examine the challenges they face, develop appropriate solutions, and design as well as evaluate a visual module-based learning model to improve their work skills. The study used a Research and Development (R&D) approach with a 4D model: Define, Design, Develop, and Disseminate. The participants included deaf students from special needs high schools (SMALB) involved in vocational internships, mentor teachers, and industry supervisors. Data were collected through observation, interviews, questionnaires, documentation, and focus group discussions, and analyzed using qualitative techniques supported by descriptive analysis. The findings indicate that deaf students require visual, structured, and easily understandable work instructions supported by symbols, color codes, and guidance materials. Major challenges include limited verbal communication, difficulty understanding instructions, and risks of procedural errors. To address these issues, a systematic and communicative visual module-based learning model was developed, incorporating collaborative support from schools and industry. The resulting model integrates planning, implementation, mentoring, and evaluation stages, and has proven feasible and effective in enhancing students’ independence, technical competence, and overall work readiness.

Abdi Susanto; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This research aims to analyze the capacity building of government personnel in implementing the Electronic-Based Government System (SPBE) at the Department of Communication and Informatics of Gresik Regency, which plays a strategic role in digital governance. This study uses a qualitative approach focusing on capacity development strategies and constraints at individual and organizational levels. The findings show that capacity building is carried out through two main strategies: human resource development and organizational strengthening. In human resource development, the establishment and training of an internal assessor team serve as key instruments in supporting SPBE implementation. This team represents institutionalized capacity, enabling the organization to independently conduct monitoring, evaluation, and quality assurance processes in a sustainable manner. This approach reflects a long-term strategy to strengthen institutional independence and reduce reliance on external parties. In organizational strengthening, capacity building focuses on optimizing organizational structure, work systems, coordination mechanisms, and regulatory support, including standard operating procedures. However, several constraints were identified. At the individual level, there is an imbalance in technical competencies, especially in information technology skills. At the organizational level, the lack of optimal follow-up after training highlights the need for more integrated human resource planning. These findings indicate that capacity building in SPBE implementation requires a systemic, well-planned, and sustainable approach to achieve effective, adaptive, and responsive digital government governance in the public sector.

Elsyana Lisa Tambaru; Satri Napa; Ribka Mangalik

Jurnal Budi Pekerti Agama Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Reading ability is a fundamental skill that strongly influences the academic success of junior high school students, particularly ninth graders in preparing for national examinations. Nevertheless, many students continue to face difficulties in reading, including speed, comprehension, and motivation. This study aims to examine the effectiveness of implementing learning guidance services to improve the reading skills of ninth-grade students, while identifying supporting and inhibiting factors in its implementation. The research employed a descriptive qualitative approach through literature review from relevant scientific sources published within the last ten years. The findings reveal that learning guidance services play a crucial role in enhancing reading skills, learning motivation, and student independence. Guidance and counseling teachers act as strategic facilitators, while support from the school environment and family strengthens the success of the program. The practical implications highlight that structured, continuous, and collaborative learning guidance programs can help students better understand reading materials and develop positive study habits. Practical recommendations are addressed to teachers, counselors, and schools to design more varied and student-centered guidance services.

Septin Atalia Sallata; Melda Tiara Samaung; Imelda Putri Paliling

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The phenomenon of academic procrastination is a serious obstacle in the world of education, manifesting as a deliberate delay in starting or completing school assignments. This behavior leads to a decline in academic achievement and an increase in student anxiety when approaching deadlines. This article aims to examine the effectiveness of time management as a strategy to reduce academic procrastination behavior in students through a comprehensive literature review. The research method employed is library research, using content analysis techniques on scientific journal articles and previous research findings relevant within the last ten years. The research findings indicate a significant negative correlation between time management and academic procrastination, where the ability to prioritize and adhere to schedules effectively can lower the level of task delay. Furthermore, intervention through guidance and counseling services using self-management techniques has proven to be a strategic solution in enhancing student learning independence. The implications of this study emphasize the importance of the role of Guidance and Counseling teachers in integrating time management training into guidance programs to support students' sustainable academic effectiveness.

Cindy Wi; Elly Sudarti; Taufik Yahya

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Cohabitation—defined as the practice of two unmarried individuals living together in an intimate relationship—presents a growing normative challenge in Indonesian society, which maintains a theistic constitutional foundation while navigating rapid social change. This article examines cohabitation through three juridical lenses: first, the regulatory architecture through which Indonesian law prohibits cohabitation; second, the criminalization framework established under Law Number 1 of 2023 on the National Criminal Code; and third, the practical and theoretical problems that emerge in law enforcement. Employing a normative legal research methodology that integrates statutory, conceptual, and comparative approaches, this study finds that prohibitions against cohabitation are embedded across multiple regulatory layers—spanning marriage law, customary law, codified Islamic law, and regional legislation. The National Criminal Code, through Articles 412 and 413, introduces for the first time an explicit criminalization of cohabitation within Indonesia's post-independence penal codification. Nevertheless, the complaint-based offense structure, evidentiary challenges, and persistent tension between formal norms and social realities produce a substantial implementation gap. The study concludes that legal effectiveness in addressing cohabitation requires coordinated action across criminal enforcement, family institution strengthening, and sustained legal literacy programs.

Mariah Mariah; Yuswari Nur; Didiek Handayani Gusti; Muhammad Idris; Musdalifah Musdalifah +2 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aimed to enhance the economic competitiveness of rural communities through inventive entrepreneurship methods. The program was implemented in Batu Putih Village, Mallawa District, Maros Regency, involving 25 participants consisting of MSME actors, housewives, and youth organization members. It was designed as a community empowerment program based on local potential and integrated with digital technology. A participatory approach was applied by involving participants in identifying local resources, exploring business opportunities, developing business ideas, and implementing marketing strategies. The activity stages included mapping local economic potentials, providing entrepreneurship training focused on creativity and innovation, assisting business digitalization through social media and online marketplaces, and evaluating participants’ capacity improvement. Participants were also introduced to basic business management, product packaging, and digital marketing strategies to strengthen product competitiveness. The results showed a significant increase in participants’ entrepreneurial understanding and skills, as reflected in the improvement of test scores from 48% in the pre-test to 87% in the post-test. In addition, 70% of participants successfully developed new products based on local potential, while 60% were able to market their products online. Three new businesses were also established by utilizing local resources sustainably. Overall, inventive entrepreneurship methods proved effective in increasing creativity, productivity, and economic independence among rural communities.

Anissa Lestari

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research was motivated by the low Food Security Index in Serang City, particularly in Unyur Village, which became the target area of the Safe Food Village Program initiated by the Serang BBPOM in 2021. The program aims to increase community independence in achieving sustainable food safety through community empowerment, especially among housewives. This study aims to analyze the implementation of the Safe Food Village Program in Unyur Village. The research used a descriptive qualitative method and applied the Van Meter and Van Horn policy implementation model as the analytical framework. The results indicate that the program implementation has not yet run optimally or sustainably on an independent basis. The main obstacles include poor communication and coordination between village authorities and food safety cadres, limited human resources and lack of financial incentives for cadres, low leadership commitment in integrating the program into village work plans, and budget limitations after BBPOM intervention ended. Nevertheless, the social conditions and community infrastructure in Unyur Village actually have strong potential to support program sustainability if utilized strategically by the village government.

Rifda Nur Azkiyah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Women Farmer Groups play an important role in strengthening household food security, yet limited food diversity remains a challenge in rural communities. This study analyzes the empowerment process of the Melati Women Farmer Group (KWT Melati) through an integrated farming program in improving household food security in Sarengkol Hamlet, Sukagalih Village, Sukaratu District, Tasikmalaya Regency. The research employed a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The findings show that the empowerment process was participatory, gradual, and sustainable, implemented through five stages. The enabling stage expanded women’s access and participation through social support and extension facilitation. The empowering stage strengthened technical and organizational capacities as well as women’s roles in decision-making. The protecting stage was reflected in social solidarity and mutual cooperation as informal protection. The supporting stage appeared through continuous assistance and community support. The maintaining stage indicated organizational independence despite reduced external aid. The study concludes that empowerment through integrated farming strengthens household food security based on social capital and women’s autonomy.

Fadhlan, Muhammad; Darin Diffana Athifah; Wahdan Saidurroihan; Lina Marlina; Ana Fauziya Diyana

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.