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Mays Kariem Jabbar; Bilal Noori Saeed

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

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Fransina Matakena; Aholiab Watloly

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aimed to strengthen community development in Negeri Soya by reinforcing group kinship ties within a multicultural society. As a traditional village in Ambon City, Negeri Soya is inhabited by people from diverse ethnic and social backgrounds who live together in one area. This diversity requires harmonious social relations supported by solidarity, brotherhood, and social awareness. The program focused on the men’s service group of the Elim Sector, Soya Congregation, as a forum for social and spiritual development. The activities were conducted through lectures, question-and-answer sessions, and collaborative practices in church services. The materials emphasized group kinship, social solidarity, togetherness, and the understanding that kinship is not limited to blood relations, but can also be built through shared territory, life experiences, and continuous social interaction. The results show that the Negeri Soya community has strong solidarity and active participation in religious and social activities. Values such as mutual cooperation, masohi, and the concept of orang basudara serve as important foundations for social integration. Men’s church service activities strengthened care, cooperation, and shared responsibility among members. These findings indicate that local cultural values remain relevant for managing diversity and building collective resilience in post-conflict communities. Overall, this program contributed positively to strengthening social relations and supporting harmonious, inclusive, and sustainable community life in Negeri Soya in daily life.

Annisa Mafazah Himatun Aliyyah; Siti Fina Rizka Utami; Rani Amelia; Sri Tanjung Rejeki

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Anemia pada ibu hamil merupakan masalah kesehatan yang sering terjadi dan berisiko terhadap kesehatan ibu dan janin. Rendahnya pengetahuan serta kepatuhan dalam mengonsumsi tablet Fe menjadi salah satu penyebab tingginya kasus anemia selama kehamilan. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan pengetahuan dan kesadaran ibu hamil tentang pentingnya konsumsi tablet Fe sebagai upaya pencegahan anemia. Metode yang digunakan berupa pemeriksaan kadar hb, penyuluhan melalui ceramah, diskusi. Kegiatan dilaksanakan pada 31 Januari 2026 di PMB Bidan Irma dengan peserta 13 ibu hamil. Hasil kegiatan menemukan 1 peserta ibu hamil yang terkena anemia, pentingnya peningkatan pengetahuan dan kesadaran ibu hamil mengenai bahaya anemia dan pentingnya konsumsi tablet Fe secara rutin. Peserta memberikan respons positif dan berharap kegiatan serupa dapat dilakukan secara berkelanjutan. Edukasi ini diharapkan mampu meningkatkan kepatuhan konsumsi tablet Fe serta mencegah komplikasi selama kehamilan, persalinan, dan masa nifas.

Susilawati Cicilia Laurentia; Appolinaris Didien Trimartinni; Kemmala Dewi; Aris Krisdiyanto; Pipit Skriptianata Putra Pranida +2 more

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi permasalahan yang dihadapi petani di Desa Sawit, Kabupaten Magelang, seperti meningkatnya biaya produksi, kesulitan pengendalian hama, dan degradasi lingkungan akibat penggunaan bahan kimia sintetis yang berlebihan. Program ini memperkenalkan Biosaka, sebuah teknologi pertanian inovatif yang memanfaatkan rumput dan dedaunan lokal untuk menghasilkan larutan elisitor yang mampu meningkatkan ketahanan dan pertumbuhan tanaman. Melalui pelatihan partisipatif dan praktik langsung, para petani diajarkan prinsip, proses pembuatan, dan metode aplikasi Biosaka. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan petani, dengan 85% peserta berhasil memproduksi dan mengaplikasikan Biosaka secara mandiri. Inisiatif ini berkontribusi dalam mengurangi ketergantungan pada input sintetis, menurunkan biaya produksi, mendorong keberlanjutan lingkungan, serta menumbuhkan kesadaran akan pentingnya menjaga kelestarian alam di kalangan petani.

Mega Nanda Sapitri; Meilanta Rantina

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This research aims to discuss online marketing strategies and service quality as well as their impact on post-pandemic cosmetic sales at the Abigail Shop, Sintang Regency. This study applies a qualitative-descriptive approach. Data collection was carried out through interviews, observation and analysis of various documents. Subjects consist of business owners, employees and customers. The validity of the data was tested through Technical Triangulation. Research findings show that Abigail Store's use of Instagram as a digital marketing tool is effective in increasing market reach and attracting customer interest with various creative content, including photos, videos, promotions and testimonials from customers. Apart from that, the direct message and WhatsApp features function to facilitate communication and transactions between sellers and buyers. This research also confirms that high service quality is directly related to customer satisfaction which then results in the frequency of repeat purchases. The increase in sales of Toko Abigail's cosmetic products after the pandemic can be attributed to an effective combination of digital marketing strategies and consistent, high-quality service standards. This study aims to be a reference for business owners in optimizing marketing methods through digital media, while maintaining service quality amidst the rapid development of information technology.

Muhammad Kelvin S. Pontoh; Tusaban Tusaban; Dewi Shinta Achmad; Nur Jihan Fareranty Piu

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

High feed costs remain a major constraint in Nile tilapia (Oreochromis niloticus) aquaculture, requiring alternative feed formulations based on local ingredients with adequate nutritional quality. This study aimed to evaluate the proximate composition of fish feed formulated from snail meal, Azolla meal, and turmeric as a phytobiotic supplement. The study used an experimental method with a Completely Randomized Design consisting of three treatments and three replications. The feed formulations were P1, consisting of 55% snail meal, 25% Azolla meal, 5% turmeric, 10% corn flour, and 5% tapioca flour; P2, consisting of 39% snail meal, 39% Azolla meal, 7% turmeric, 10% corn flour, and 5% tapioca flour; and P3, consisting of 25% snail meal, 51% Azolla meal, 9% turmeric, 10% corn flour, and 5% tapioca flour. The analyzed parameters included protein, moisture, fat, ash, crude fiber, and carbohydrate contents. Data were analyzed using analysis of variance followed by the Least Significant Difference test. The results showed that feed formulation significantly affected all proximate parameters. P3 produced the highest protein content of 43.87%, fat content of 3.68%, crude fiber of 3.11%, and carbohydrate content of 7.28%, while also producing the lowest ash content of 28.46%. Moisture content ranged from 1.11% to 1.30%, indicating good feed storage stability. These findings demonstrate that the integration of snail meal, Azolla, and turmeric can improve the nutritional quality of alternative Nile tilapia feed and support locally based sustainable aquaculture feed development.

Riana Tirsya; A. Rasikhu Z. Haramain

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

Anita Lestari; Ayi Muhiban

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the influence of price and electronic word of mouth (e-WOM) on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City, with a specific focus on the TikTok Shop platform. This research employs a quantitative approach using a survey method by distributing questionnaires to Generation Z consumers in Campaka Subdistrict, Bandung City, with a total of 98 respondents to collect the data. The results of the study indicate that both price and electronic word of mouth have a significant positive effect on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City. Price is generally perceived as good, although aspects related to price suitability based on income levels and purchasing power still show some weaknesses. Similarly, e-WOM activity is considered positive; however, there are still relatively weak aspects regarding the diversity of consumer reviews, as not all respondents actively pay attention to the variation of opinions in reviews. The findings also reveal a significant influence of these variables, where the effect of price on purchase decisions reaches 35.4%, while electronic word of mouth contributes 29.5%, and the combined effect of price and electronic word of mouth on purchase decisions is 64.9%. This study concludes that improvements in price perception and e-WOM can enhance purchase decisions.

Andi Pernanda; Tusaban Tusaban; Dewi Shinta Achmad; Nur Jihan Fareranty Piu

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

The use of local raw materials in Nile tilapia feed formulation needs to be developed to reduce dependence on increasingly expensive conventional feed ingredients. This study aimed to analyze the effect of different formulations of chicken feather meal and moringa leaf meal with turmeric addition as a phytobiotic on the chemical composition of Nile tilapia (Oreochromis niloticus) feed. The study used a completely randomized design with three treatments and three replications. P1 consisted of 55% chicken feather meal, 25% moringa leaf meal, 5% turmeric, 10% corn flour, and 5% starch; P2 consisted of 40% chicken feather meal, 40% moringa leaf meal, 5% turmeric, 10% corn flour, and 5% starch; and P3 consisted of 25% chicken feather meal, 55% moringa leaf meal, 5% turmeric, 10% corn flour, and 5% starch. The parameters analyzed were crude protein, moisture, ash, crude lipid, crude fiber, and carbohydrate. Data were analyzed using analysis of variance followed by the least significant difference test when significant differences occurred. The results showed that P3 produced the highest protein content (22.60%), ash content (6.65%), crude fiber (6.55%), and carbohydrate (8.45%), whereas P2 produced the highest lipid content (6.54%). Based on chemical analysis, P3 was the most prominent formulation for most proximate parameters. However, this formulation cannot be directly concluded as the best feed for fish growth because digestibility, palatability, feed conversion ratio, growth, survival, and health responses were not evaluated. Further biological testing is therefore required to confirm its feasibility for Nile tilapia culture.

Krismiyarsi; Hadi Karyono; Kunarto; Mahmuda Pancawisma Febriharini

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Kenakalan remaja merupakan fenomena sosial yang semakin kompleks dan menjadi tantangan serius dalam kehidupan masyarakat, khususnya di lingkungan panti sosial pelayanan anak. Berbagai bentuk kenakalan remaja seperti pelanggaran tata tertib, pergaulan bebas, penyalahgunaan media digital, hingga tindakan yang berpotensi melanggar hukum menunjukkan pentingnya pembinaan karakter dan kesadaran hukum sejak dini. Kurangnya pemahaman tentang norma hukum, lemahnya kontrol diri, serta pengaruh lingkungan sosial menjadi faktor yang mendorong terjadinya perilaku menyimpang pada remaja. Kegiatan penyuluhan hukum yang dilaksanakan oleh Fakultas Hukum Universitas 17 Agustus (UNTAG) Semarang di Panti Sosial Pelayanan Anak Tawangmangu, Karanganyar bertujuan untuk meningkatkan kesadaran hukum, membangun karakter positif, serta memberikan pemahaman kepada remaja mengenai konsekuensi hukum dari setiap tindakan yang dilakukan. Metode yang digunakan berupa pendekatan edukatif dan partisipatif melalui penyampaian materi, diskusi interaktif, dan simulasi kasus sederhana yang dekat dengan kehidupan remaja. Hasil kegiatan menunjukkan bahwa penyuluhan hukum mampu meningkatkan pemahaman remaja terhadap norma hukum dan sosial, menumbuhkan kesadaran akan pentingnya perilaku disiplin dan tanggung jawab, serta mendorong terbentuknya sikap preventif terhadap tindakan kenakalan. Dengan demikian, penyuluhan hukum menjadi salah satu strategi efektif dalam upaya pencegahan dan penanggulangan kenakalan remaja melalui pembinaan kesadaran hukum dan penguatan karakter sejak usia dini.

Minarsi Tihua; Widiastuti Ardiansyah; Susan Mokoolang; Ishak Korompot

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study examines the role of extension agents in supporting the success of beef cattle farmer groups in Tabongo District, Gorontalo Regency. The success of farmer groups is influenced not only by livestock potential, but also by the effectiveness of extension services, institutional capacity, and farmers’ willingness to adopt improved farming practices. Using an explanatory approach, the study collected primary data from 50 members of beef cattle farmer groups across nine villages through a Likert-scale questionnaire. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression. The descriptive findings show that extension agents performed well as educators, facilitators, motivators, dynamizers, and catalysts. However, the catalyst role was excluded from the regression model because its indicators were invalid. Partially, only the motivator role had a significant effect on group success, with a coefficient of 1.683, t-value of 4.758, and significance value of 0.000. The educator, facilitator, and dynamizer roles showed positive but insignificant effects. Simultaneously, the roles of extension agents significantly influenced group success, with an F-value of 9.474 and significance value of 0.000. The R Square value of 0.457 indicates that extension agents explained 45.7% of group success.

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.

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.

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.

Mochamad Irfan; Elok Cahyaning Pratiwi; Fajar Purwanto; Trijadi Herdajanto; Risa Amalia Muzrifah

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

Dzaky Isyuniandri; Lia Yunita

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The health of elementary school-aged children is a crucial phase for physical growth and cognitive development, but the school environment is often vulnerable to the spread of disease due to a lack of understanding of hygiene. This community service activity aims to increase students' awareness of the dangers of germs at SD Negeri Sumberbulu 1 through education on Clean and Healthy Living Behavior (PHBS) with a primary focus on Handwashing with Soap (CTPS). The implementation method is carried out through three stages: preparation and coordination, educational implementation using animated videos and live demonstrations of the 6 steps of CTPS, and the follow-up stage. The results of the activity showed that the use of visual media and icebreakers effectively increased students' enthusiasm and understanding in absorbing the health steps taught. As a form of sustainability, the team coordinated with the school, which then expressed its willingness to integrate the CTPS scheme into the school's daily routine independently. Thus, this program successfully transformed healthy behavior into a permanent school culture to maintain the quality of life for the next generation.

Eva Malina Simatupang; Arlina Pratiwi Purba; Nurlinda Nurlinda; Angelia Maharani Purba; Mardelia Desfrida

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Eva Malina Simatupang; Arlina Pratiwi Purba; Nurlinda Nurlinda; Angelia Maharani Purba; Mardelia Desfrida

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Nufus Farichah

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The quick advancement of digital technology has drastically changed the social and religious life of Indonesian teenagers. The purpose of this study is to investigate how pupils at Al Muslim Junior High School's daily worship practices, self-control, and fear of missing out (FoMO) affect the principles of Islamic Religious Education (PAI). The study used a quantitative methodology with a causal and correlational design. All students in grades VII, VIII, and IX made up the study population for the 2025–2026 school year. Using the Slovin formula, a proportionate stratified sample of 171 students with a 5% margin of error was chosen. A five-point Likert scale questionnaire was used to gather data. The Pearson Product-Moment correlation (r > 0.30) was used to evaluate validity, while Cronbach's Alpha (α > 0.70) was used to test reliability. Multiple linear regression using SPSS version 26 was used for quantitative analysis, beginning with traditional assumption tests for heteroscedasticity (Glejser), multicollinearity (VIF), and normality (Kolmogorov-Smirnov). According to the analysis results, self-control had a substantial, favorable impact on the practice of PAI values, but FoMO had no significant influence (β = -0.034, p = 0.530).

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.