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Sari, Fitrah; Rahman, Ahmad Vajri; Mirsal

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the role of customer trust as a mediating variable in the relationship between digital marketing strategies and consumer behavior. As digital marketing evolves, companies are required not only to create engaging content but also to build strong trust to influence purchase intention, loyalty, and customer engagement. This research employs a systematic literature review (SLR) following PRISMA guidelines, selecting 52 empirical articles from reputable international databases such as Scopus, Web of Science, EBSCOhost, and ScienceDirect, published between 2015 and 2026. The analysis involved thematic and descriptive synthesis to assess the strength of digital marketing’s impact on customer trust and consumer behavior outcomes. The results indicate that digital marketing has a significant positive effect on customer trust formation (β=0.652; p<0.001). Customer trust functions as a partial mediator that strengthens the impact of digital marketing on purchase intention, loyalty, and engagement. The direct effect of digital marketing on consumer behavior is weaker when trust is not optimally established. These findings emphasize that effective digital marketing strategies must focus on transparency, security, credibility, and personalization to maximize consumer behavior outcomes. Practically, this study provides important implications for companies and digital marketing practitioners, highlighting that successful campaigns rely not only on content and visibility but also on the ability to build customer trust. The study also opens avenues for future research to examine more specific trust dimensions, including platform integrity, information quality, and social proof, within increasingly complex digital marketing contexts.

Anggita Febriany; Mohammad Aquallurrizal; Salwa Sabila Ghassani

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

This article reviews the history and transformation of madrasah management in Indonesia. Emerging in the early twentieth century, madrasahs developed as educational institutions that combined the traditional values of Islamic boarding schools (pesantren) with the organizational structure of modern schools. This study employs a literature review method to examine the evolution of madrasah governance from the colonial era to the reform era. The findings reveal three major stages in the development of madrasah management. The first stage was the early period, during which madrasahs were independently managed by religious leaders and Islamic organizations with limited government involvement. The second stage was the post-independence integration period, characterized by increasing government intervention in curriculum development, institutional regulation, and legal recognition. The third stage was the modernization era, marked by the issuance of the Joint Decree of the Three Ministers in 1975 and the enactment of the National Education System Law of 2003, which strengthened the position of madrasahs within the national education system and placed them on an equal footing with public schools. These developments encouraged madrasahs to adopt Madrasah-Based Management (MBM) as a strategy to improve educational quality, effectiveness, and competitiveness. Overall, the transformation of madrasah management reflects an adaptive process that enables madrasahs to respond to educational reforms and societal changes while maintaining their distinctive Islamic identity and educational mission.  

Indra Kristanto; Widiarina Widiarina; Bambang Junadi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Public Wi-Fi services (Wifi_STAKat) at the State Catholic College of Pontianak continue to face technical issues, such as network speed and connection stability, as well as non-technical challenges, including the responsiveness of administrators to user complaints. This study aims to analyze user satisfaction based on the five Servqual dimensions and to map improvement priorities using the Importance–Performance Analysis (IPA) method. The relationship between Servqual and IPA is explained by mapping GAP values (perception–expectation) into the four IPA quadrants to determine the urgency level of service improvements. A 4-point Likert scale was used to avoid neutral responses and strengthen the clarity of respondents’ perceptions. The results show that all dimensions have negative GAP scores, particularly responsiveness and reliability, which are directly related to technical indicators (speed, stability, coverage) and non-technical factors (responsiveness to complaints, ease of access. The study recommends integrating an IT-based monitoring system and increasing network capacity to improve service quality.

Moh.Eri Ramadhan Ghifari; Fathoni Mahardika; Dani Indra Junaedi; Asep Saeppani

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Usability evaluation plays a crucial role in ensuring the quality of digital systems, particularly in terms of comfort, effectiveness, and ease of use. Instruments such as the System Usability Scale (SUS), User Experience Questionnaire (UEQ), and Heuristic Evaluation (HE) are widely used in modern usability studies. This research conducts a Systematic Literature Review (SLR) to identify patterns and trends in the use of these instruments. A total of 27 initial studies were collected, and 16 were selected through the PRISMA screening procedure. The findings show that UEQ is the most frequently used instrument, especially in Learning Management Systems (LMS) and academic platforms, while SUS is commonly applied to mobile applications and digital libraries for rapid usability assessment. HE is effective in revealing fundamental interface issues such as non-intuitive navigation and layout inconsistencies. Overall, digital systems perform well in Efficiency and Perspicuity, but consistently show low scores in Novelty. This study provides an integrative knowledge map that highlights cross-instrument insights and supports the development of more intuitive, innovative, and user-centered digital systems

Maria Ernestin Sodin

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The management of Uninhabitable Houses (Rumah Tidak Layak Huni/RTLH) in Sikka Regency faces a critical challenge due to the high number of inadequate housing units distributed across both urban and rural areas with complex geographical characteristics. The primary obstacle to effective policy implementation stems from the limited capacity of local government interventions in improving housing quality on a sustainable basis, which is largely caused by poor-quality housing data and the absence of an integrated single-data information system. This policy paper aims to formulate an acceleration strategy for addressing RTLH through the reform of data governance that is accurate, efficient, and accountable. Using Eugene Bardach’s (2012) policy analysis framework to evaluate alternative solutions based on technical feasibility, economic viability, political acceptability, and administrative operability, this study identifies the transformation of intervention mechanisms based on the National Integrated Socio-Economic Data (Data Tunggal Sosial Ekonomi Nasional/DTSEN) as the most appropriate policy option. To ensure long-term sustainability, the paper recommends a Phased Convergence Strategy, whereby data cleansing and matching processes based on DTSEN are implemented at the upstream level and subsequently integrated into the “One Data RTLH Sikka” digital platform in the medium term. This operational strategy is further strengthened through the enactment of a Regent Regulation (Peraturan Bupati) on Data Governance and the Mechanism for Determining Eligible Beneficiaries of Decent Housing Assistance, providing a legally binding framework for policy implementation. By positioning village and urban ward governments as the frontline actors in conducting by-name-by-address (BNBA) field verification, the policy minimizes the risks of inclusion and exclusion errors, eliminates budget overlaps, and optimizes local innovative programs such as the TERKASIH House Assistance Scheme (Terima Kunci Siap Huni – “Receiving the Key to a Ready-to-Occupy House”). The implementation of these recommendations is expected to promote data-driven governance that accelerates the reduction of extreme poverty and enhances the effectiveness of housing assistance programs in Sikka Regency.

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

Wiyono, Wujud; Rokhmawan, Sonnie Rokhmawan

Engineering and Maritime Technology Journal (Engment) 2026 Deptek Prodi Teknik Mesin Kapal Perang Akademi Angkatan Laut

This research aims to analyze and develop a competency model for the Indonesian Navy Technical Officers thru the education of Naval Academy Cadets (AAL) in supporting the operational readiness of main weapon system equipment (alutsista) in the naval domain. The research uses a mixed methods approach with a Sequential Exploratory design, starting with qualitative studies thru interviews, observations, documentation studies, and Focus Group Discussions (FGD), followed by quantitative testing using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research results show that the education curriculum, teaching quality, mentoring system, field practice, and mastery of weapon system technology have a positive and significant impact on the development of the competencies of the Indonesian Navy Technical Officers. The most dominant factor is the mastery of weapon system technology, followed by field practice and the education curriculum. This research resulted in the Integrated Naval Technical Officer Competency Development (INTOCD) Model, which integrates a competency-based curriculum, academic learning, technical training, field practice, technology mastery, as well as character and leadership development. The model is expected to serve as a reference in the development of the competencies of the Indonesian Navy Technical Officers to enhance personnel professionalism and support the operational readiness of naval defense equipment sustainably.

Acivrida Mega Charisma; Yohanes Ardian Kapri Negara; Farida Anwari; Amellya Octifani

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

Arthur Jonathan Purba; Siti Hazzah Nur. R

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

Government procurement plays a strategic role in supporting effective, efficient, transparent, and accountable public administration. To promote procurement reform, the government has implemented an electronic procurement system through the Electronic Procurement Service (LPSE). The implementation of the Electronic Procurement System (SPSE) in Pematang Siantar City aims to improve procurement quality, reduce irregularities, and accelerate the delivery of goods and services. However, several challenges persist, including limited human resources capable of operating the system, technical disruptions, lack of outreach to local vendors, and weak coordination between the Procurement Unit (UKPBJ) and related agencies. This study aims to analyze the effectiveness of SPSE implementation in Pematang Siantar City. The research uses a descriptive qualitative approach. Data were collected through interviews with UKPBJ officials and procurement officers from several local government units, direct observation of procurement activities via SPSE, and documentation review. Data analysis employed Duncan’s effectiveness indicators: goal attainment, integration, and adaptation. The results show that SPSE implementation has not been fully effective. In terms of goal attainment, procurement processes follow established procedures, but delays still occur due to system disruptions and limited user competence. In terms of integration, coordination between UKPBJ and technical units remains suboptimal, affecting communication and oversight. Regarding adaptation, although the information technology infrastructure is adequate, human resource capacity is still limited. Therefore, improving human resources, strengthening coordination, and enhancing system reliability are necessary to achieve optimal effectiveness.

Tesyahtul Senni Khairiyah; Nazwa Mirandes; Ellisa Umami; Desta Fauziah Setiawan; Adinda Aulia Dinasta +10 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Hydroponic cultivation of mustard greens (Brassica juncea L.) in greenhouses is an effective alternative for overcoming land limitations, particularly in urban areas. Hydroponic systems enable plants to obtain nutrients optimally through the application of the Nutrient Film Technique (NFT) and Deep Flow Technique (DFT), thereby promoting more efficient plant growth. In addition, the success of hydroponic mustard cultivation is influenced by environmental control, including temperatures ranging from 15–35°C and relative humidity levels of 70–90%. Plant nutrient requirements are supplied through an AB Mix nutrient solution with a pH range of 5.5–6.5 and an electrical conductivity (EC) value of 1.5–3.0 mS/cm. This review aims to analyze various factors affecting the growth of hydroponic mustard greens, including nutrient management, environmental conditions, and biological pest and disease control using beneficial agents such as Trichoderma and Bacillus. Furthermore, this study discusses several technical and economic challenges that may influence cultivation success. The findings indicate that hydroponic systems can significantly improve crop productivity and yield quality, reduce the use of chemical pesticides, and support the implementation of sustainable and environmentally friendly urban agriculture in Indonesia.

Rafaelani Putri Kristanti; Amrina Yulfajar

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to examine how student interns perceive the performance of tax services at the Mojokerto Tax Office (KPP). This study employs a qualitative approach using descriptive methods. Data were collected through interviews with interns assigned to the service division, specifically at the Integrated Service Center (TPT). The interview results indicate that the tax service framework at the Mojokerto Primary Tax Office is viewed positively, is well-organized, and is beginning to evolve toward a modern and digital service approach through CORETAX technology. The shift toward digital services is believed to improve efficiency, streamline the process of obtaining a Taxpayer Identification Number (NPWP), simplify annual tax reporting, and enhance access to additional tax services. Additionally, the quality of service provided by staff was rated as friendly, professional, interactive, and supportive in helping taxpayers understand the service process. Nevertheless, several challenges were noted, including a lack of general awareness among taxpayers regarding digital platforms particularly among older taxpayers increased wait times during the annual tax filing season, and occasional system disruptions that affected service delivery. Based on interview findings, the tax service framework at the Mojokerto Pratama Tax Office is considered fairly efficient, although there is still room for improvement in promoting the adoption of digital services, enhancing service facilities, and creating a more user-friendly system.

Renata Fifa Aulia; Afina Mazaya Auliya Mida; Naila Wildatun Isnaini

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

Madrasas as formal Islamic educational institutions in Indonesia have undergone a long evolution from traditional systems to modern institutions that are integrated into the national education system. This study aims to examine the role of Islamic education management in the development of madrasah history using a literature research method with an analytical descriptive approach. The results of the study show that the development of madrassas takes place through several historical phases that are mutually sustainable. In the early 20th century, madrassas emerged in response to the limitations of the traditional pesantren system. In the pre-independence period, the discriminatory policies of the Dutch colonial encouraged the birth of modern madrassas that combined religious and general sciences. Post-independence, the establishment of the Ministry of Religion in 1946 strengthened the position of madrassas in the national education system. During the Old Order period, the number of madrassas increased rapidly even though the management was still community-based. Entering the New Order, the Decree of 3 Ministers of 1975 and Law Number 2 of 1989 encouraged the formal integration of madrasas, although they tended to be centralistic. The Reform Era through Law Number 20 of 2003 provided equal recognition to public schools and encouraged decentralization based on School-Based Management. Although the quantitative and legal development of madrasas is significant, the challenges of quality, funding, and relevance in the era of globalization remain a concern so that madrasas are able to produce graduates who excel intellectually and are solid in Islamic values.

Arny Juliyanti; Husni Awali

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

Sari Kusuma Dewi; Adi Maladona; Oka Saputra; Dhita Ayu Permata Sari; Nurina Rizka Ramadhania +1 more

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Scientific writing is one of the essential skills that college students need to support research activities and the development of knowledge. However, students still encounter various challenges during the writing process. This study aimed to identify students’ responses toward scientific activities at FMIPA Universitas Negeri Surabaya and to examine the difficulties experienced by students in preparing scientific papers. The study employed a qualitative descriptive method using a purposive sampling technique. The research subjects consisted of 36 students from various study programs at FMIPA Universitas Negeri Surabaya who had been involved in research activities and scientific proposal writing. Data were collected through student response questionnaires consisting of closed-ended and open-ended questions. The data were analyzed descriptively and presented in tables and narrative descriptions. The results showed that most students had understood the existing student research programs and were familiar with the use of research guidelines. However, students still faced difficulties in systematically organizing research ideas, determining research variables and methods, finding relevant literature reviews, and connecting theories from various references. In addition, time management and the use of citation management applications were also obstacles for some students. Therefore, more structured assistance is needed through scientific writing training, reference searching training, and the use of citation management applications to improve the quality of students’ scientific writing.

Renata Amalia Azizah; Callista Luna Sadi Qova Gunawan; Shelfia Putri Chantika; Axelando Carlos Febiyano; Margaret Rianti Martalina

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.

Slamet Yuliono; Nofierni Nofierni; Sandra Dewi

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

Muthi’ah Amelia Nuruddin; Rizki Alifiana Saputri; Farah Fadhilah; Sofi Umi Muslimah; Annafi’ Nurul ‘ilmi Azizah

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to describe the role of the principal in implementing teacher performance appraisal and its impact on the quality of learning at TK Islam Al-A’raaf Gentan. The research employed a qualitative approach with a descriptive design, in which data were collected through observation, interviews, and documentation. The subjects of this study were the principal and teachers, focusing on the implementation of teacher performance appraisal and its follow-up processes. The findings indicate that the principal plays a strategic role in planning, implementing, and evaluating teacher performance appraisal through systematic academic supervision, including pre-observation, observation, and post-observation stages. The follow-up actions are carried out in a structured manner, ranging from guidance and warnings to rewards for high-performing teachers. The implementation of teacher performance appraisal has a positive impact on the quality of learning, such as improving teacher professionalism, creating active and engaging learning environments, and enhancing students’ motivation and learning outcomes. Therefore, the effective role of the principal in teacher performance appraisal is a crucial factor in improving educational quality.

Anisa Sal Sabilla Putri; Salwa Putri Qomariyah; Rafika Meilia Sari

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Digital transformation in Human Resource Management (HRM) has shifted the organizational paradigm from an administrative function to a strategic function focused on adaptive and sustainable human resource development. This study aims to systematically review the integration of digital technology in HRM practices with particular emphasis on inclusivity and organizational sustainability. The method employed is a literature review analyzing various studies related to the implementation of Artificial Intelligence (AI), big data analytics, and digital systems in recruitment, competency development, and employee performance evaluation. The findings indicate that digital transformation enhances operational efficiency, decision-making quality, and workplace flexibility. However, the adoption of digital technology also creates ethical challenges, including algorithmic bias, unequal access to technology, and concerns regarding employee data privacy. Therefore, the implementation of Equity, Diversity, and Inclusion (EDI) principles is essential in developing fair and inclusive HRM systems. Furthermore, continuous learning cultures and flexible work models have proven effective in supporting employee well-being while strengthening organizational resilience in facing global changes. This study emphasizes the importance of synergy between technological innovation, ethical leadership, and sustainability in building HRM systems that are responsive to the future of work.

Imelda Suma; Asna Aneta; Yacob Noho Nani

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.