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Khansa Aulia Putri; Handajany, Sofie

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

Sleep duration and sleep quality are essential physiological needs that play a significant role in the emotional and behavioral development of children aged 3–6 years. Adequate sleep supports brain development, cognitive functioning, emotional regulation, and social interaction skills in early childhood. Conversely, poor sleep duration and low sleep quality may negatively affect children’s attention, mood stability, and ability to interact socially with peers and caregivers. This article is a literature review using a systematic review approach that analyzes 10 scientific articles published between 2016–2026 to evaluate the relationship between sleep duration and sleep quality with emotional and behavioral problems in preschool children. The article selection process followed the PRISMA flow diagram, with articles sourced from Google Scholar, PubMed, and ScienceDirect databases. The findings consistently indicate that inadequate sleep duration and poor sleep quality are associated with increased emotional and behavioral problems, including hyperactivity, anxiety, emotional dysregulation, and difficulties in social interaction among children. Furthermore, sleep disturbances were found to negatively influence children’s emotional self-regulation abilities, which are crucial for adaptive behavior. Therefore, ensuring adequate sleep duration and improving sleep quality are important strategies to support optimal emotional and behavioral development in preschool-aged children.

Permata Fayzah

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Quality education is one of the 17 global goals known as the Sustainable Development Goals (SDGs), particularly Goal 4. This goal aims to ensure equitable, inclusive, and quality education for all people. In Indonesia, elementary school teachers play the most important role because they interact directly with students every day. This article comprehensively examines the role of elementary school teachers in supporting SDG 4 from three main perspectives: teachers’ professional competence, innovative teaching methods, and teachers’ involvement within the school community. The method used is a systematic review of 45 selected scientific sources published between 2020 and 2024, including international journals, reports from global institutions, and Indonesian government policy documents.The findings show that competent, creative, and highly dedicated elementary school teachers are closely related to improving learning quality, increasing school participation, and developing positive character in students. However, several major challenges remain unresolved, such as unequal teacher distribution, low welfare, and limited access to technology—especially in remote areas. This article recommends three main actions: strengthening continuous teacher professional development policies, improving the teacher performance evaluation system to make it more comprehensive, and increasing collaboration among the government, universities, and local communities in order to achieve SDG 4 effectively in Indonesia.

Kadek Yadnyano; Ardiansyah, Widiastuti; Susan Mokoolang; Dewa Oka Suparwata

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

High-quality forage selection is a central factor in improving Bali cattle performance, particularly in smallholder systems that rely heavily on local feed resources. This study evaluated the effects of odot grass (Pennisetum purpureum cv. Mott) and pakchong grass (Pennisetum purpureum cv. Thailand) on feed intake, average daily gain, and feed conversion ratio of male Bali cattle. The experiment was conducted for 30 days from February to March 2026 at CV. RnB Farm, Gorontalo Regency. Nine male Bali cattle with relatively homogeneous initial body weights of 150–200 kg was assigned to a completely randomized design with three treatments and three replications. The treatments were P0, field grass as the control; P1, 100% odot grass plus concentrate; and P2, 100% pakchong grass plus concentrate. Dry matter intake did not differ significantly among treatments, with values of 6.47 ± 0.19, 6.52 ± 0.19, and 6.55 ± 0.16 kg/head/day for P0, P1, and P2, respectively. In contrast, average daily gain differed significantly, with the highest value observed in P2 at 0.56 ± 0.08 kg/head/day, followed by P1 at 0.52 ± 0.09 kg/head/day and P0 at 0.45 ± 0.06 kg/head/day. Feed conversion ratio also differed significantly, with the most efficient value recorded in P2 at 11.98 ± 2.10. These findings indicate that pakchong grass combined with concentrate provides the best feed efficiency and growth performance, while odot grass remains a promising alternative forage for improving Bali cattle productivity.

Dinda Ayu Lestari; Tuhfatul Ulya; Steve Pratama Tanjaya; Faolananda Qurrota A'yun; Ida Ayu Adriani Maheswari +2 more

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

Pneumonia is one of the leading causes of morbidity and mortality among children aged 0–18 years worldwide. Appropriate treatment is crucial for improving treatment outcomes and preventing complications and antibiotic resistance. This literature review aims to analyze treatment options for pneumonia in pediatric patients based on articles published in PubMed from 2024 to 2025. The method used involved searching for articles with the keywords “(Case Reports) AND (pneumonia) AND (in children)” using filters for free full text, case reports, English language, human subjects, and the 0–18-year-old age group. Of the 71 articles identified, 10 met the inclusion criteria. The review results indicate that pneumonia treatment in children is dominated by the use of antibiotics and supportive care. In cases of severe pneumonia and necrotizing pneumonia, intensive antimicrobial therapy, close monitoring, and management of complications are required. Modern diagnostic tests such as bronchoalveolar lavage fluid (BALF), rapid syndromic arrays, and metagenomic next-generation sequencing (mNGS) help identify pathogens more quickly and accurately, thereby allowing for more targeted therapy. Additionally, corticosteroids and immunoglobulins are used as adjunctive therapies in cases of severe inflammation. Accurate diagnosis and individualized therapy selection play a crucial role in improving clinical outcomes for pediatric pneumonia patients. 

Khabibatul Yumna; Yanuar Primanda

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

Diabetes mellitus (DM) is one of the global, national, and regional health problems. DM often requires complex medications and lifestyle management that can impact patients’ daily life, including spiritual practices such as fasting during Ramadhan. For Muslims with DM, fasting during Ramadhan can be challenging due to the need to modify the treatment regimens and risk of hypoglycemia.  This study aimed to analyze the effects of education intervention regarding Ramadhan fasting on knowledge improvement and blood glucose of patient with DM type 2. This study used a case study design involving three patients with DM type 2. All three respondents received education from the researchers. The patients’ knowledge and fasting blood glucose were measured before and after the intervention. The results of this study showed an improvement in knowledge in DM patients after the intervention, while fasting blood sugar results remained unchanged. Based on the results of the study, diabetes mellitus (DM) management education during fasting has been potentially effective in improving respondents' knowledge and prevent hypoglycemia during Ramadhan fasting. In conclusion, education alone is benefit in increasing patient’s knowledge and may prevent hypoglycemia during Ramadhan fasting.

Jihan Fasabilla; Dinda Adiya Kirani; Defi Mayasaroh; Tivany Aulia Rahman; Aisya Dani Rosyada

This study was conducted to examine, from an organizational behavior perspective, how leadership styles influence employee work behavior at the Population and Civil Registration Service (Dukcapil) of Magelang Regency. This study utilized various reference sources, including books, scientific journals, and previous research on leadership, organizational behavior, and employee work behavior. The results showed that certain leadership styles have a significant impact on employee work behavior, particularly in terms of improving discipline, motivation, responsibility, and the quality of public services. Transformational, democratic, and authentic leadership styles are considered more effective because they can create a good work environment, build trust, and encourage positive behaviors such as cooperation and initiative. Conversely, ineffective leadership can lead to low work motivation, decreased organizational commitment, and decreased quality of public services. Furthermore, this study shows that organizational systems are not the only factor influencing the success of public services; leaders also have the necessary expertise to direct and change employee work behavior. Therefore, a flexible and engaging leadership style is an important component in improving the quality of public services at Dukcapil of Magelang Regency.

Eko Prasetyo; Widiastuti Ardiansyah; Susan Mokoolang; Dewi Shinta Achmad

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

Odot grass (Pennisetum purpureum cv. Mott) is an important ruminant forage because of its high palatability, adaptability to tropical environments, and potential for high biomass production. This study aimed to evaluate the effect of solid organic fertilizer on the growth and production of odot grass as a basis for developing productive and sustainable forage cultivation. The experiment was conducted in Pangi Village, Dulupi District, Boalemo Regency, from February to March 2026 using a completely randomized design with five treatments and three replications. The treatments consisted of P0 without solid organic fertilizer, P1 at 10 t/ha, P2 at 20 t/ha, P3 at 30 t/ha, and P4 at 40 t/ha. Observed variables included plant height, leaf number, tiller number, and fresh weight production. Data were analyzed using analysis of variance followed by Duncan’s multiple range test at the 5% significance level. The results showed that P4 produced the best response for all measured parameters. The highest plant height was 77.83 ± 43.80 cm, with 18.83 ± 3.67 leaves, 2.42 ± 1.38 tillers, and fresh weight production of 52.33 ± 10.12 t/ha. These improvements indicate that 40 t/ha solid organic fertilizer enhanced nutrient availability and supported biomass formation. Solid organic fertilizer is therefore a promising locally based cultivation input for improving ruminant forage productivity.

D. Rupindara, Kriatian; Lukas Benu , Fredrik; Huri Wulakada, Hamza

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

The Family Hope Program (Program Keluarga Harapan/PKH) is Indonesia's primary conditional cash transfer (CCT) scheme for poverty alleviation. This study examines PKH effectiveness in improving household welfare among beneficiaries in Oebobo District, Kupang City, East Nusa Tenggara (NTT), employing a Three-Stage Least Squares (3SLS) simultaneous equation approach. The analysis integrates a Gender Equality, Disability, and Social Inclusion (GEDSI) perspective to evaluate Access, Participation, Control, and Benefit (APCB) dimensions for vulnerable groups. A mixed-methods explanatory sequential design was applied to 151 beneficiary households selected via proportional sampling across three urban sub-districts. The 3SLS estimations establish that targeting accuracy (X1) and economic empowerment (X3) are the most significant determinants of PKH effectiveness; PKH effectiveness (Y1) strongly shapes household governance (Y2) through the Family Capacity Building Meetings (P2K2) mechanism; and PKH effectiveness is the dominant determinant of household welfare (Y3), with a near-unity coefficient (β=0.97). GEDSI analysis reveals that female-headed households, the elderly, and persons with disabilities face compounding vulnerabilities inadequately addressed by current program design. The study recommends strengthening data verification systems, embedding economic empowerment as a core pillar, and adopting differentiated targeting based on intersectional vulnerability profiles.

Alvin Lesmana

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

This study aims to analyze the effect of personalized marketing on customer satisfaction and customer retention, as well as to explain the role of customer satisfaction as a mechanism linking marketing personalization to customers’ decision to remain with a brand. The background of this study is based on the increasing use of data-driven marketing strategies, product recommendations, personalized promotions, and digital communication tailored to customer preferences. In an increasingly competitive business environment, companies are required not only to attract new customers but also to retain existing customers through relevant, convenient, and valuable experiences. This study employed a quantitative explanatory approach, with the population consisting of customers who had received personalized marketing from a particular company or brand. The sampling technique used was purposive sampling, with the criteria that respondents had received personalized promotions and had made repeat purchases. The total sample consisted of 110 respondents. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling. The findings show that personalized marketing has a positive and significant effect on customer satisfaction. This indicates that promotions, recommendations, and marketing messages that are relevant to customer needs can create more positive customer experiences. Customer satisfaction is also found to have a positive and significant effect on customer retention, meaning that satisfied customers are more likely to make repeat purchases, continue using products or services, and avoid switching to competitors. In addition, personalized marketing has a direct effect on customer retention, although its effect becomes stronger when mediated by customer satisfaction. The implications of this study emphasize that companies need to develop personalization strategies that are not only data-driven but also relevant, ethical, non-intrusive, and oriented toward customer value. Therefore, personalized marketing can serve as an important strategy for improving customer satisfaction and maintaining long-term customer retention.

Vina Oktavia; Evi Priyanti; Rahman Rahman

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

This study aims to examine flood disaster mitigation efforts carried out by the Regional Disaster Management Agency in Sukamakmur Village, Karawang Regency. This research employed a qualitative method with a case study approach. The theory used in this study is the Strategy Theory proposed by James Brian Quinn (2003:10), which consists of three dimensions: objectives, policies, and programs. The study identifies problems related to flood disasters that occur almost every year in Sukamakmur Village. To address these issues, it is necessary to analyze the mitigation efforts implemented by the Regional Disaster Management Agency (BPBD), as well as the related policies and programs concerning flood disasters. The findings show that the objective of disaster mitigation is directed toward improving community preparedness and capacity in dealing with flood risks. Mitigation policies are implemented through strengthening community capacity based on non-structural mitigation, such as the establishment of Disaster Resilient Villages (DESTANA), village disaster volunteers, and disaster risk assessments. The mitigation programs carried out include disaster awareness socialization, mitigation training, and dissemination of daily weather information. In its implementation, BPBD also coordinates with the village government, sub-district task forces, and the River Basin Management Agency (BBWS). These mitigation programs have had a positive impact on increasing community knowledge, preparedness, and participation, although there are still obstacles in the form of limited budgets, infrastructure, human resources, and suboptimal cross-sector coordination. The contribution of this research is to provide additional insight and new information regarding the role of the Regional Disaster Management Agency in flood disaster mitigation.

Jensen Jiang Lung; Achamd Zaky Anshari; Marselinus Junio; Nanda Olivia; Muhammad Raihan Yasir +1 more

Jurnal Relasi Publik 2026 International Forum of Researchers and Lecturers

This study aims to analyze the quality of public services at the Kelurahan Air Putih, Samarinda Ulu District, Samarinda City, East Kalimantan. The research uses a descriptive qualitative method with data collected through interviews and questionnaires. The findings indicate that public service quality at Kelurahan Air Putih is generally categorized as good, as reflected in the majority of respondents agreeing with most service quality indicators, including procedural clarity, staff friendliness, service speed, and administrative requirements. Service completion targets approximately 15 minutes when all requirements are met. However, several aspects still require improvement, particularly in terms of information accessibility, service speed, facility availability, and reduction of service barriers. The study concludes that routine internal evaluation and openness to community feedback are key factors in maintaining and improving service quality. In addition, strengthening employee competence through regular training, optimizing digital service systems, improving public communication, and enhancing supporting infrastructure are expected to increase service effectiveness and customer satisfaction. These improvements will also contribute to more transparent, accountable, responsive, efficient, and citizen-oriented public services while supporting sustainable improvements in local government administrative performance and public trust.

Aminatu Rokmah; Najwa Dewi Oka; Mario Mario; Olitia Pran Kuncoro Tarigan; Da’i Muhamad Rizkan +1 more

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang. The focus of the study includes planning, implementation, supervision, and evaluation of quality standards in health laboratory services. This research employed a qualitative method with an observational study approach. Data collection techniques were conducted through observation, interviews, and documentation involving parties engaged in laboratory management. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study indicate that health laboratory management at UPTD LABKESDA Kota Serang has implemented quality standards in various aspects of service, including administrative management, quality control of examinations, management of facilities and infrastructure, and improvement of laboratory personnel competencies. However, several obstacles were still identified, such as limited human resources, supporting facilities that are not yet optimal, and the need for periodic supervision and evaluation improvements. The implementation of quality standard-based management is considered capable of improving the effectiveness of laboratory services and maintaining public trust in health examination results. Based on the findings, it can be concluded that the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang has been carried out fairly w, although further improvements and developments are still needed to optimize the quality of laboratory services.

Dinda Ayu Lestari; Tuhfatul Ulya; Steve Pratama Tanjaya; Faolananda Qurrota A'yun; Ida Ayu Adriani Maheswari +2 more

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

Pneumonia is one of the leading causes of morbidity and mortality among children aged 0–18 years worldwide. Appropriate treatment is crucial for improving treatment outcomes and preventing complications and antibiotic resistance. This literature review aims to analyze treatment options for pneumonia in pediatric patients based on articles published in PubMed from 2024 to 2025. The method used involved searching for articles with the keywords “(Case Reports) AND (pneumonia) AND (in children)” using filters for free full text, case reports, English language, human subjects, and the 0–18-year-old age group. Of the 71 articles identified, 10 met the inclusion criteria. The review results indicate that pneumonia treatment in children is dominated by the use of antibiotics and supportive care. In cases of severe pneumonia and necrotizing pneumonia, intensive antimicrobial therapy, close monitoring, and management of complications are required. Modern diagnostic tests such as bronchoalveolar lavage fluid (BALF), rapid syndromic arrays, and metagenomic next-generation sequencing (mNGS) help identify pathogens more quickly and accurately, thereby allowing for more targeted therapy. Additionally, corticosteroids and immunoglobulins are used as adjunctive therapies in cases of severe inflammation. Accurate diagnosis and individualized therapy selection play a crucial role in improving clinical outcomes for pediatric pneumonia patients. 

Khabibatul Yumna; Yanuar Primanda

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

Diabetes mellitus (DM) is one of the global, national, and regional health problems. DM often requires complex medications and lifestyle management that can impact patients’ daily life, including spiritual practices such as fasting during Ramadhan. For Muslims with DM, fasting during Ramadhan can be challenging due to the need to modify the treatment regimens and risk of hypoglycemia.  This study aimed to analyze the effects of education intervention regarding Ramadhan fasting on knowledge improvement and blood glucose of patient with DM type 2. This study used a case study design involving three patients with DM type 2. All three respondents received education from the researchers. The patients’ knowledge and fasting blood glucose were measured before and after the intervention. The results of this study showed an improvement in knowledge in DM patients after the intervention, while fasting blood sugar results remained unchanged. Based on the results of the study, diabetes mellitus (DM) management education during fasting has been potentially effective in improving respondents' knowledge and prevent hypoglycemia during Ramadhan fasting. In conclusion, education alone is benefit in increasing patient’s knowledge and may prevent hypoglycemia during Ramadhan fasting.

Didit Darmawan; Ahmad Syauqi Albaar; Adinda Oktavia

Low student discipline, such as frequenttardiness, non-compliance with rules, and negligence in completing assignments,is an important topic that needs to be studied. This study aims to analyze the influence of parental attention and learning motivation onthe discipline of high school students. The research method usedis a Systematic Literature Review (SLR) with a descriptive qualitative approach. Data were obtained from various articles, journals, and previous studiesrelevant to the topic in the range of 2012–2025. The results of the studyshow that parental attention as an external factor, throughsupervision, guidance, and emotional support, has a positive andsignificant effect on the formation of student discipline. On the other hand, learning motivationas an internal factor, both intrinsic in the form of motivation to achieve andperseverance, as well as extrinsic in the form of rewards and environmental support,has been proven to encourage students to be orderly, consistent, and responsible intheir studies. These findings confirm that the synergy between parental attention andlearning motivation contributes greatly to shaping student discipline, whichultimately has a positive impact on improving academic achievement andcreating an orderly and conducive school climate.

Rowiena Sekar Sari; Amiatun Nuryana

This study aims to explore the use of English speaking skills by airline operational staff at Indonesia Air Asia at Juanda International Airport, Surabaya. English plays a crucial role in aviation operations, particularly in ensuring effective communication, maintaining service quality, and supporting operational safety in interactions with international passengers, flight crews, and airport stakeholders. This research employed a descriptive qualitative approach to gain an in-depth understanding of how English is used in real operational contexts and how staff perceive its importance in their daily responsibilities. The data were collected from ten airline operational staff members through semi-structured interviews, direct observations, and document analysis. The data were analyzed thematically following the qualitative data analysis model proposed by Matthew B. Miles, A. Michael Huberman, and Johnny Saldaña. The findings indicate that speaking skills are the most frequently used English skills in daily airline operations, especially when handling passenger inquiries, boarding procedures, and operational coordination. However, several challenges were identified, including difficulties in understanding diverse accents, limited aviation-related vocabulary, grammatical inaccuracies, and a lack of confidence in spontaneous communication. The study concludes that continuous and context-based English training programs are necessary to support airline operational staff in improving their communicative competence, particularly speaking skills relevant to aviation operations and international service standards.

Alif Achadah; Gilang Saputra; Iqbalul Rizki

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Street names are a vital public information tool that helps people identify locations, find addresses, and reinforce the identity of a region. The availability of street names also supports the effectiveness of administrative services, community mobility, and emergency service access. Srigonco Village, Bantur District, Malang Regency, still faces a lack of street names, making it difficult for residents and visitors to find specific addresses. Based on this situation, students from the 14th Community Service Program (KKN-T) at Raden Rahmat Islamic University (Unira) Malang implemented a community service program involving mapping and installing street names at several strategic locations in the village. The implementation method included field observation, street name data collection, coordination with village officials, design and production, and installation of the street names. This program aims to improve access to location information, clarify regional identity, and support orderly village administration. The results of the activity indicate that the presence of street names provides tangible benefits to the community, particularly in facilitating address searches, improving environmental order, and helping visitors to identify Srigonco Village more easily and effectively.

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.

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.

Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.