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Hilizza Awalina Zulfa; Ekawati Rini Wulansari; Luluk Hermawati; Nur Bebi Ulfah Irawati

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Abstract. Nutritional problems and low levels of healthy food literacy remain significant challenges in rural communities. The utilization of functional foods derived from locally available ingredients represents a strategic approach to improving community health quality. This community engagement program aimed to enhance the knowledge and skills of residents—particularly housewives and adolescents—through education and hands-on training in the production of banana–sappan wood yogurt as a nutrient-dense functional food alternative. The program was conducted on January 10, 2026, in Pabuaran Village, Serang Regency, using an educational and participatory approach. Activities included the delivery of educational materials on functional foods and the health benefits of probiotics, as well as a practical demonstration of yogurt preparation. Program evaluation was carried out through observation of participant engagement and interactive discussions. The results indicated that participants were able to successfully follow all stages of yogurt production and demonstrated high enthusiasm for the use of local ingredients as healthy food alternatives. The resulting product exhibited acceptable sensory characteristics and an appealing appearance. This activity contributed to improved nutritional literacy and food processing skills and demonstrated potential to support household-level food self-reliance.  

Nur Kholis Salam; Rizal Saepulloh Herawan

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to describe and examine effective strategies for memorizing the Quran among students at Pondok Pesantren Salafiyah Ula An-Nashar Batam. The background of this study is influenced by the variation in memorization results, which are related to the learning approaches implemented at the pesantren. Using a descriptive qualitative research design, data were collected through in-depth interviews, participatory observation, and documentation studies of both memorizing students and tahfiz instructors. The findings of the study revealed three basic methods used: (1) the Wahdah method as a cognitive foundation for memorization, (2) the Sima’i method to support the students’ auditory memory, and (3) individual guidance (talaqqi) to ensure the accuracy of Quranic recitation. The success of these memorization strategies is supported by the learning ecosystem, which includes spiritual motivation, a conducive pesantren environment, teacher competency, and family involvement in supporting the memorization process. The implications of this study provide practical insights for tahfiz program managers and enrich the knowledge of Quranic learning, especially at the foundational level, for the development of more effective methods in producing Quran memorizers.

Ruqaiyah Ruqaiyah; Darmiati Darmiati; Hadriani Irwan; St. Subriani; Ikrawanty Ayu Wulandari +4 more

Journal of Health Sciences, Nursing and Nutrition 2026 International Forum of Researchers and Lecturers

The effectiveness of hypertension prevention in communities depends critically on individuals’ knowledge of risk factors and their attitudes toward healthy behaviors. This study examines the relationship between mothers’ knowledge and attitudes toward hypertension prevention behavior in South Polongbangkeng District, Takalar Regency, 2026. An observational analytic quantitative design with a cross-sectional approach was employed. A total of 200 mothers were selected as respondents. Data were collected using structured questionnaires assessing knowledge, attitude, and hypertension prevention behavior, then analyzed using chi-square test at a significance level of α = 0.05. Results showed that the majority of respondents had good knowledge (89.0%), good attitudes (91.0%), and good hypertension prevention behavior (77.0%). Statistical tests revealed a significant association between mothers’ knowledge and hypertension prevention behavior (p = 0.000) and between mothers’ attitudes and hypertension prevention behavior (p = 0.000). It is concluded that mothers’ knowledge and attitudes are significantly associated with hypertension prevention behavior. Health workers are recommended to strengthen health education and promotion programs targeting mothers to support hypertension prevention in the community.

Harfian, Binar Azwar Anas; Fadillah, Etty Nurmala; Tanzila, Natasya

JOURNAL OF BIOLOGY LEARNING 2026 Universitas Veteran Bangun Nusantara Sukoharjo

This study aims to analyze the relationship between digital literacy and ICT self-efficacy in improving students' functional skills at Muhammadiyah Senior High Schools in Palembang City. The main focus of the study includes evaluating the level of development of digital tool use for presentation, evaluation, and information organization, as well as conducting a gender-based comparative analysis of tool knowledge and ICT self-efficacy. Using a quantitative paradigm with a descriptive survey method, data were collected from a randomly selected sample of 200 respondents through a self-administered questionnaire that has been tested for validity and reliability. The findings indicate a significant positive correlation, where students with high ICT self-efficacy scores consistently demonstrate superior performance in critical thinking and problem-solving skills. Although awareness of basic tools such as PowerPoint is adequate, the utilization of advanced applications for information evaluation and data organization is still relatively low. Furthermore, a gender gap was found where male students generally have higher ICT self-efficacy, but interventions through training have been proven to empower female students to exceed the average standard. This study concludes that strengthening digital literacy and technology self-efficacy in an inclusive manner is crucial for students' academic readiness in the digital era.

Suci Fitriana Pramudya Wardani; Fristiyanti, Regina Ayu; Permatasari, Ineke; Aimang, Irna Olvaliani; Tafuli, Yordayumike +1 more

Jurnal Pengabdian Bidang Kesehatan 2026 PPNI UNIMMAN

Sexual education plays a critical role in promoting healthy and responsible behaviors among adolescents. Insufficient knowledge about sexual health increases the risk of engaging in unsafe sexual practices. This study aimed to evaluate the effectiveness of sexual education in improving the knowledge of students at SMP Pancasila, Brebes Regency, regarding adolescent sexual issues. The intervention was conducted in May 2024 with 24 students aged 12–18 years, using a pretest-posttest design and educational media, including leaflets and PowerPoint presentations. Results indicated a significant increase in the average knowledge score from 7 to 9 following the intervention. Most participants were aged 14–17 years, and some had prior dating experience. These findings are consistent with Erikson’s developmental theory, highlighting the importance of identity formation and intimacy during adolescence. The educational program effectively enhanced students’ knowledge and equipped them with decision-making skills, self-regulation, and body awareness. This study underscores the necessity of implementing comprehensive sexual education at the middle school level, involving schools, parents, and the community, and employing accurate educational materials such as leaflets. Such interventions are expected to reduce the incidence of premarital sexual behavior and foster responsible attitudes among adolescents

Nofiya Nofiya; Yulia Paramita Rusady

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to determine the effect of educational activities on the management of ARI through infant massage practices on increasing maternal knowledge and reducing complaints of coughs and colds in infants in Majungan Village. The research method used was descriptive with a mixed methods approach (quantitative and qualitative). The study subjects consisted of 25 mothers with infants aged 0–12 months. Data were collected through observation, interviews, and pre-test and post-test questionnaires. The results showed that the level of maternal knowledge increased from 28% to 88% after being provided with education and demonstrations of infant massage. In addition, 76% of mothers reported a decrease in complaints of coughs and colds in infants after routine infant massage for one week. Qualitative results indicate that this activity is not only physically beneficial, but also increases the role of mothers in the management of mild ARI and awareness of the importance of cleanliness and environmental health. Thus, education on the management of ARI through infant massage practices can be one of the supporting efforts in maintaining infant health, especially in areas with limited access to health services.

Yacoba Tabita Kinho; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

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

This study aims to evaluate the impact of leadership education and training on organizational service effectiveness within the Tambrauw Regency Government, Papua. Leadership training is an important instrument in developing the competencies of Civil Servants to enhance leadership capacity, managerial skills, and public service quality. However, its implementation needs evaluation to determine its impact on organizational performance and service effectiveness. This research uses a qualitative approach with descriptive analysis. The analytical framework applied is the Kirkpatrick training evaluation model, covering reaction, learning, behavior, and results. Data collection was conducted through documentation studies, policy analysis, and literature review on civil servant development and public services. The results indicate that leadership training has a positive impact on improving civil servant competencies and service effectiveness. At the reaction level, participants showed high satisfaction with training materials and methods. At the learning level, there was improvement in leadership knowledge and skills. At the behavior level, participants demonstrated more professional work attitudes, better coordination, and improved decision-making. At the results level, training contributed to improved service quality, efficiency, and innovation. However, challenges remain, including limited resources, hierarchical bureaucratic culture, and weak policy support. Therefore, strong local government commitment is needed to enhance training quality and organizational support. This study contributes to public administration research and offers practical insights for policy development.

Jauharoh Hanif Taqiyyah; Devita Natashya; Anisa Salwa Razika; Happy Tamara; Randi Wibowo +8 more

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Gerakan Tutup Mulut (GTM), or “Refusal to Eat,” is a common nutritional problem among toddlers and contributes to reduced nutrient intake and an increased risk of malnutrition. Preliminary observations at Posyandu Aster 11 Way Kandis, Bandar Lampung, indicated that mothers had low levels of knowledge regarding the causes of GTM and limited exposure to responsive feeding education. This community service activity aimed to improve mothers’ understanding of the factors contributing to GTM and to introduce pisang barongko as an innovative, nutritious snack option to help prevent GTM. The methods utilized included educational sessions through leaflets, presentations, video demonstrations, and pretest–posttest evaluation using the Wilcoxon test. The activity involved 25 participants and resulted in an improvement in knowledge scores from an average of 66 to 94.8, demonstrating a significant increase of 28.80 (p < 0.05). High participant enthusiasm, effective material delivery, and the availability of educational outputs such as videos and leaflets supported the success of the program. These findings highlight the importance of nutrition education based on local food resources as a practical and sustainable strategy to prevent GTM in children.

Sunarti Usman; Nila Widya Keswara

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

Anemia during pregnancy remains a major public health concern with significant implications for maternal and fetal health. One contributing factor to its high prevalence is the limited knowledge among pregnant women regarding early detection. Health education serves as a crucial promotive-preventive strategy to enhance awareness of anemia’s signs, symptoms, and risks. This study aimed to analyze the effectiveness of health education in improving knowledge of early detection of anemia among pregnant women in the Galala Community Health Center working area. A pre-experimental one-group pretest–posttest design with a quantitative approach was employed. The sample consisted of 30 pregnant women selected using total sampling. Respondents received structured health education on early detection of anemia, and their knowledge levels were assessed before and after the intervention using a questionnaire. Data were analyzed using univariate and bivariate methods, with the Wilcoxon signed-rank test applied due to non-normal distribution. Results indicated a significant improvement in knowledge after education (p = 0.000), with most respondents shifting from poor or moderate knowledge to good knowledge. The study concludes that health education effectively increases pregnant women’s knowledge of anemia detection and should be systematically integrated into antenatal care to prevent anemia and improve maternal health outcomes.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Eko Joko Nugroho; Suryo Ediyono; Haryani Saptaningtyas

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This research aims to comprehensively map how the participatory mentoring model functions as a catalyst in the transformation of agency and social position of women, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector. This review evaluates the dialectics between external interventions and the transformation of patriarchal social structures at the local level. The study employs a Systematic Literature Review (SLR) methodology, adopting the PRISMA 2020 protocol. A systematic search was conducted on the Scopus database for empirical peer-reviewed articles published between 2021 and 2026. Through stringent inclusion and exclusion criteria, 33 articles were selected for analysis using a thematic synthesis approach. The thematic analysis resulted in five main clusters: (1)Gender-specific institutional interventions are more effective through the social enterprise model than through pure philanthropy.(2)Multidimensional structural barriers such as cultural norms and political instability continue to limit women's bargaining positions. (3)The transformation of agency often occurs through quiet encroachment in public spaces.(4)Cultural capital in traditional entrepreneurship serves as an instrument of economic autonomy while preserving identity. (5)Collective action becomes a determining factor in shifting gender norms and achieving holistic well-being. The transformation of women's social position requires an active negotiation process supported by gender-conscious structural changes, rather than mere income enhancement. Participatory mentoring must shift from mere technical transfer to a knowledge partnership capable of dismantling patriarchal narratives and building women's agency as autonomous subjects of development.

Hadjriatun Sundari; Anik Sri Purwanti

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

Background: Anemia in pregnancy is a significant public health problem that can increase the risk of maternal and fetal complications. One of the main strategies to prevent anemia is the administration of Multiple Micronutrient Supplements (MMS), which provide essential vitamins and minerals during pregnancy. However, the effectiveness of MMS in preventing anemia is closely related to the level of knowledge pregnant women have about its use. Therefore, understanding the relationship between knowledge about MMS and anemia incidence is crucial to improving maternal health outcomes (Rahmawati et al., 2023). Objective: This study aims to determine the relationship between pregnant women’s knowledge level about Multiple Micronutrient Supplements (MMS) and the incidence of anemia among pregnant women in the working area of Dr. Hi. Zainal Umar Sidiki Hospital, North Gorontalo. Methods: This research employed an analytical observational design with a cross-sectional approach. A total of 30 pregnant women were selected as the sample using purposive sampling techniquesResults: The study found that the majority of participants who had high knowledge levels about MMS had a lower incidence of anemia, while those with low knowledge levels had a higher incidence. These results highlight that knowledge about MMS strongly influences pregnant women’s adherence and effectiveness in preventing anemia. Conclusion: There is a significant relationship between pregnant women’s knowledge level about Multiple Micronutrient Supplements (MMS) and the incidence of anemia. Improving maternal knowledge about MMS through health education, counseling, and guidance from healthcare providers is essential to prevent anemia and support optimal pregnancy outcomes.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Ayu Kartini Parawansa; Aslam, Annisa Paramaswary

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Wahyu Sihab; Desvita Rizki Ramadhanty

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

Inclusive education in the context of Islamic religious education reflects the implementation of Islamic values that promote respect for diversity and the protection of individual rights. Islamic Religious Education teachers play a crucial role in ensuring that all students, including those with special needs in inclusive schools, can access and understand Islamic teachings at the Madrasah Tsanawiyah level. Inclusive education also functions as a catalyst for educational transformation by promoting equality and fairness in the learning process without discrimination among students. In this context, teachers are required to adapt teaching strategies, learning materials, and classroom interactions according to the diverse needs and abilities of each learner. Their role is not only to deliver religious knowledge but also to foster an inclusive learning environment that supports participation and understanding for all students. This study contributes to a deeper understanding of the role of Islamic Religious Education teachers within inclusive education settings and provides insights that may support future research and development of inclusive education practices in Indonesia.

Yulyuswarni Yulyuswarni; Isnenia Isnenia

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

The consumption of snacks among school-aged children has become a serious concern in public health due to the widespread use of hazardous food additives such as formalin, borax, Rhodamine B, and excessive artificial sweeteners. These substances are commonly found in food sold around schools and have the potential to cause metabolic disorders, organ damage, and an increased risk of non-communicable diseases. The low level of knowledge among students, teachers, and canteen managers regarding food safety and balanced nutrition exacerbates this condition. This community service activity aims to increase students' knowledge about healthy snacks and encourage early detection through simple health checks. This program was conducted at SMP/SMA Al-Husna Kemiling, Bandar Lampung, involving 20 students, 4 teachers, and 1 canteen manager. The results of the activity show an increase in knowledge among 95% of participants after the education, based on the posttest results. Most participants experienced an increase in scores of 10–50 points from the pretest. The lecture method supported by teaching aids proved effective in helping students understand the material provided.

Dyah Restuning Prihati; Maulidta Karunianingtyas Wirawati; Catur Asih Lestari; Edi Wibowo; Itsnaeni Khotimah +2 more

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Acute Respiratory Tract Infection (ARI) is a global health problem that significantly contributes to high morbidity and mortality rates. The goal of this activity is to educate residents about preventing ARI, so that they have a good understanding of the disease and are able to take preventive measures independently. The program included information on ARI, simple inhalation therapy, and proper waste disposal. Prior to the health promotion on ARI prevention, 70% of residents had poor knowledge about the disease. After the activity, there was a significant increase in knowledge, with 90% of residents demonstrating a good level of understanding. This improvement indicates a positive shift in public awareness regarding ARI prevention. The activity successfully emphasized the importance of prevention efforts for ARI, focusing on promoting Clean and Healthy Living Behaviors (PHBS). Educating the community about ARI prevention is crucial in reducing the incidence of the disease. Regular health promotion activities, particularly those targeting community participation and practical steps for prevention, are vital for enhancing public health and preventing ARI, which remains a major cause of illness and death worldwide. The results highlight the effectiveness of health education in raising awareness and improving knowledge on preventing ARI.

Endang Triyani Kusuma Widyawati; Duta Liana; Kemala Rita Wahidi

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The implementation of Patient Safety Goals remains a major challenge in hospital management, particularly in ensuring consistent compliance among nurses. This study aims to analyze the influence of nurses’ knowledge and motivation on the implementation of Patient Safety Goals, with clinical leadership positioned as a mediating variable. A quantitative cross-sectional design was employed in a general hospital in Jakarta, Indonesia. Data were collected from 119 nurses across inpatient, outpatient, emergency, and operating units using structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS, supported by the Three-Box Method to assess the level of variable achievement. The results indicate that nurses’ knowledge and motivation have a significant direct effect on clinical leadership. Clinical leadership also demonstrates a significant positive effect on the implementation of Patient Safety Goals. Furthermore, clinical leadership plays a significant mediating role in the relationship between both nurses’ knowledge and motivation and the implementation of Patient Safety Goals. The model explains 76.67% of the variance in Patient Safety Goal implementation, highlighting the strategic role of clinical leadership in translating individual competencies into safe clinical practices. These findings contribute to healthcare management literature by reinforcing the importance of clinical leadership as an organizational mechanism that strengthens patient safety performance. From a managerial perspective, the study emphasizes that improving patient safety outcomes requires not only enhancing nurses’ knowledge and motivation, but also systematically developing clinical leadership competencies. Hospital management is encouraged to invest in leadership development programs, supportive supervision, and non-punitive incident reporting systems to ensure sustainable implementation of Patient Safety Goals.

Sabina Berlina Gulo; Ratnaningrum Ratnaningrum; Sri Wahyuning; Eni Endaryati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.