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M. Khoirullah; A. A. Miftah; Ahsan Putra Hafiz

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This study aims to (1) to find out how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) to find out how the development of Islamic microfinance institutions in Jambi city. (3) to find out what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro enterprises in Jambi city. The problems discussed in this thesis are (1) how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) what influences the role of Islamic microfinance institutions (BMT) on micro businesses. (3) what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro business ventures in Jambi city. The research method used is descriptive qualitative. The descriptive method of analysis is obtained through data sourced from observation, interviews, and documentation as well as other sources that support field research by finding data sources directly from the field, namely from the BMT through data collection and interviews with the parties concerned. The results of this study are the Financing mechanism at BMTs in Jambi city, namely BMT Al-Ishlah, BMT KOSSUMA, and BMT. Muslimah Masyitoh tends to be the same, the difference lies only in the tax year of the vehicle financing ceiling, and the length of installments. Financing includes several contracts, namely murabahah, ijarah, ar-Rahn, mudharabah, musyarakah and qordhul hasan. Analysis before channeling financing at BMT for prospective financing members includes: Character, Capital, Capacity, Condition, and Coleterol. The importance of Islamic microfinance by BMTs in Jambi city in empowering MSMEs is evidenced by the main target of BMT financing is small business actors who are not reached by banks. Simple procedures and applied financing are needed by Jambi city MSMEs in developing their businesses. The constraints of the Jambi city BMT cooperative in carrying out its business, namely financing in the context of empowering MSEs, include internal constraints and external constraints.

Sri Lestari Anggraeni; Firman Yudhanegara

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

Nugroho Adhi Santoso; Sari Surorejo; Pinky Septisiana Ananda; Bintang Nusantara

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The training activity of creating video content to build personal branding on social media for Karang Taruna (Youth Organization) in Margadana District, Tegal City is a strategic effort to increase the capacity and creativity of the younger generation in the digital era. This training is motivated by the rapid development of information technology and social media, which makes the ability to manage self-image or personal branding a crucial aspect in developing the potential of individuals and organizations. Through this activity, Karang Taruna members are given an understanding of the basic concepts of personal branding, strategies for building a positive digital identity, as well as technical skills in designing and producing engaging, educational video content that suits the character of each participant. In addition to theory, participants are also trained practically in the video creation process from planning ideas, shooting, to editing using simple software. It is hoped that through this training, Karang Taruna youth will be able to utilize social media productively as a platform for promoting social activities, developing self-potential, and spreading positive values in the community. This activity also serves as a means to strengthen the existence of Karang Taruna as a youth organization that is adaptive to technological advances and plays an active role in building a positive image of the younger generation at the local and global levels. Thus, this training not only provides technical skills, but also forms a creative, innovative, and responsible mindset in the use of digital media.

Junita Ningsih; Nujul Huda; Ermadina Lubis; Annisa Nabila; Siti Aisyah +4 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The implementation of Community Service Program (KKN) in Pagur Village, Panyabungan District, focuses on the Tajhizul Mayyit (Corpse Management) program as a form of community service in the religious field. The main problem faced by the community is the limited knowledge and practical skills in performing fardu kifayah, especially regarding the procedures for managing a corpse according to Islamic sharia. This has the potential to cause difficulties when a death occurs, especially for families who lack a proper understanding of the correct Tajhizul Mayyit procedures. This activity aims to enhance community understanding of fardu kifayah obligations, provide systematic knowledge, and train practical skills in managing corpses, from washing, shrouding, praying, to burying. The methods used in this activity include outreach, deliberation, direct practice, and simulations with the community. Through this method, participants not only understand the theory but are also able to practice it directly. The results of the activity show a significant increase in the understanding and skills of the Pagur Village community. This is evident from the community's enthusiasm in participating in simulations, as well as their ability to perform the Tajhizul Mayyit stages correctly according to procedures. In addition, this activity also fosters a sense of togetherness, social care, and community readiness to help each other in fulfilling fardu kifayah obligations in their environment. Thus, the implementation of the Tajhizul Mayyit program during this KKN activity has made a real contribution to increasing the religious capacity of the community, as well as supporting the realization of a self-reliant, caring, and empowered community in implementing Islamic teachings.

Sa’id Iqbal Al Hanif; Odi Jarodi

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study discusses the implementation of personality development management for inmates at Kotabumi Class IIA Penitentiary as part of the correctional system in Indonesia, emphasizing rehabilitation and social reintegration rather than just punishment. The effectiveness of the development program remains a fundamental issue, particularly due to limited staff, inadequate facilities, and overcrowding. This research aims to describe the implementation of personality development and analyze the application of management functions, such as planning, organizing, leadership, and controlling, in its implementation. The method used is a descriptive qualitative approach with data collection techniques through observation, interviews with staff and inmates, and document study. The results show that personality development has been implemented through religious activities, arts, and sports, but still faces structural and functional barriers, such as a lack of facilitators, limited counseling spaces, insufficient teaching materials, and weak ongoing evaluation. According to George C. Edwards III’s policy implementation theory, significant obstacles were found in communication, resource availability, and rigid bureaucratic structure. The findings indicate that although the development program is running, its effectiveness remains suboptimal. This study concludes that strengthening managerial aspects, improving staff capacity, developing supporting facilities, and expanding collaboration with religious and social institutions are necessary to enhance the effectiveness of the program.

Yuliana A. Boleng Subah; Nunsio Handrian Meylano; Viktor Eko Transilvanus

Nian Tana Sikka : Jurnal ilmiah Mahasiswa 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The background of this rescarch has a strstegic rolr in improving community competence through training and development programs. However, the effectiveness of program implementation was often hampered by budget contraints,infrastructure,and minimal.Follow-up. This research aimed to determine the role of the village government,the obstacles faced, and the impact of training on increasing community capacity.         The method used in this research was descriptive qualitative with data collection techniques through interviews,observation,and documentation.The data sources used wereprimary and seconday data.         The results showed that the village government has made efforts to provide training facilities,conduct socialization, and implement various programs in following local potential,such as agri culture,entrepreneurship,and content creation. Howevwr,program implementation has not been optimal  due to budget cnstraints ( the village fun allocation was only around 30% ), a lack of practical facilities, and the absence of continuous assistance and structured evaluation. These conditions have resulted in the impact of training tending to stop at increasing knowledge,which has not yet been fully implemented in the productive economic activities of the community.

Nur Esa Fahrizar; Nini Dea Mirabel; Khairul Saleh

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2025 STIKes Ibnu Sina Ajibarang

Livestock production in rural communities relies heavily on the availability and quality of animal feed. In Aek Korsik Village, Asahan Regency, farmers continue to use manual methods to chop forage, which are time-consuming, inconsistent, and physically demanding. To address these issues, a portable forage chopper machine was designed and introduced through a community service program (KKN). The machine features a compact mechanical system powered by a small motor, making it lightweight, mobile, and easy to operate in various conditions. The implementation process included three stages: machine development, field testing, and community training. During testing, the machine efficiently processed forage materials like grass, corn stalks, and agricultural residues, producing uniform feed sizes much faster than manual methods. Farmers reported reduced workload, improved availability of chopped forage, and better livestock feeding practices. The portable design allowed the equipment to be shared among farming groups, fostering cooperation. This study underscores the role of appropriate technology in addressing rural agricultural challenges. By integrating engineering innovation with community service, the portable forage chopper machine enhances technical efficiency and socio-economic empowerment for farmers. Future improvements should focus on durability, cutting capacity, and sustainable energy alternatives to better meet the needs of smallholder farmers.

Zul Khaidir Kadir

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Criminal liability in modern law is built on the assumption that every individual is a rational and autonomous moral agent. However, neuroscientific evidence suggests that structural disruption of the amygdala and prefrontal cortex significantly impairs the capacity to judge actions ethically. This study aims to analyze the influence of neurological disorders on an individual's moral capacity and to formulate legal parameters for assessing criminal liability based on actual capacity. The research method employed normative legal research with a conceptual approach. The results indicate that perpetrators with dysfunction in the amygdala-PFC circuit experience a degradation of moral capacity that weakens the basis for the formation of mens rea in a substantive sense and falls outside the reach of legal systems that still rely on a model of responsibility based on the assumption of universal free will. The criminal legal system, in its current form, lacks a precise evaluative mechanism to distinguish between perpetrators with impaired moral control and those acting deliberatively. In this situation, the construction of criminal liability cannot be standardized, and reformulation of evaluation instruments is necessary to avoid sentencing bias against individuals with structural impairments in ethical capacity.

Deni Achmad Syafi’i; Lila Aisyah; Dila Adelia Juliarti; Anita Alviyani; Jermia Edonie +7 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The problem of organic waste remains a serious issue in Indonesia, including in rural areas. Jatitamban Village, Bondowoso Regency, faces similar challenges due to household waste and residual by-products from local small enterprises producing tape and cassava chips, which are not yet optimally managed. The Community Service Program (KKN) of the University of Jember implemented an initiative to empower village youth through maggot cultivation as an environmentally friendly and economically valuable solution for organic waste management. This study employed a Community-Based Research (CBR) approach by engaging local youth as active partners in every stage of the program, including observation, planning, socialization, technical training, workshops, and monitoring. The results indicate that Black Soldier Fly (BSF) maggot cultivation serves as an effective strategy to reduce the volume of organic waste while producing value-added products such as alternative animal feed and organic fertilizer. The involvement of youth not only enhanced their knowledge and skills but also fostered environmental awareness and created new entrepreneurial opportunities. Furthermore, the program successfully established a solid and independent youth group capable of sustainably managing organic waste through maggot cultivation practices. The implications of this program extend beyond environmental improvement to promoting village economic independence through the utilization of organic waste. Therefore, youth empowerment through maggot cultivation can serve as a strategic model for sustainable waste management as well as strengthening community capacity in rural areas.

Diana Azzahra; Abdul Rahman

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to assess the effectiveness of the Jakpreneur program in reducing unemployment in South Jakarta. Jakpreneur is a strategic initiative launched by the Jakarta Provincial Government as a concrete effort to empower Micro, Small, and Medium Enterprises (MSMEs). This program is designed with various forms of support, such as skills training, business mentoring, legal licensing facilitation, product marketing support, and easy access to capital. This aims to create an inclusive and sustainable entrepreneurial ecosystem, especially amidst the complex challenges of the urban economy and the ongoing unemployment rate. However, in its implementation on the ground, the program's effectiveness still faces several obstacles. One of the main problems identified is the suboptimality of information technology-based training. Many participants have not yet mastered basic digital skills, making it difficult to keep up with developments in training methods that rely on technology. In addition, the low level of responsiveness of program facilitators to participant needs, as well as the limited digital literacy of MSMEs, also hinders maximizing the benefits of this program. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation studies. The findings indicate that, despite some shortcomings, the Jakpreneur program has been generally successful in improving participants' entrepreneurial knowledge and skills, reaching the right target audience, and having a tangible impact on increasing business capacity and reducing unemployment. Therefore, strengthening outreach, improving the quality of digital training, and providing more active and responsive mentoring is necessary to further enhance the program's effectiveness.

Asramid Yasin

International Journal of Electrical Engineering, Mathematics and Computer Science 2025 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

This study analyzes the impact of urban sprawl on groundwater reserves in Kendari City using the platform Google Earth Engine (GEE) with analysis period of 2000 and 2024. Urban sprawl is characterized by an increase in built-up land area estimated through the Normalized Difference Built-Up Index (NDBI), while groundwater reserves are projected through estimated baseflow groundwater runoff obtained from FLDAS ( Famine Early Warning Systems Network Land Data Assimilation System ) data. The results show a significant increase in NDBI values from 2000 to 2024, indicating a massive expansion of built-up areas. Conversely, baseflow values have decreased consistently, with the average baseflow decreasing from 0.00002685 kg/m²/s (2000) to 0.00001894 kg/m²/s (2024), reflecting pressure on the aquifer system due to reduced infiltration areas. Pearson correlation analysis revealed a significant weak negative effect between NDBI and baseflow in 2000 (r = -0.219; p-value = 0), which changed to a weak positive effect in 2024 (r = 0.126; p-value = 0), indicating a shift in hydrological dynamics due to the accumulated impacts of urbanization. This finding confirms that urban sprawl has reduced groundwater recharge capacity and threatened the sustainability of clean water supplies. The study recommends the need for sustainable spatial planning policies and groundwater conservation strategies to mitigate these negative impacts.

Zul Khaidir Kadir

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The modern doctrine of criminal responsibility is built on the premise of free will and individual deliberative capacity. However, advances in neurogenetics, particularly findings regarding MAOA-L gene expression, have presented a structural disruption to this framework. The MAOA-L gene has been empirically associated with impaired impulse regulation and increased aggressive responses, particularly in combination with childhood trauma. This study aims to evaluate how MAOA-L gene expression influences the capacity for criminal responsibility and to analyze the tension between classical legal constructs and biological determinants within the structure of culpability. The research method employed normative research with a conceptual approach. The results indicate that the dichotomy-based mens rea doctrine fails to accommodate the degree of control capacity shaped by neurobiological structures. MAOA-L cannot be treated as a basis for forgiveness, but rather serves as an evaluative variable in assessing the spectrum of legal responsibility. In this position, criminal law maintains the principle of individual responsibility but formulates it through a new framework based on actual capacity rather than a universal voluntaristic assumption. This reformulation is necessary to avoid disproportionate attribution of blame and to allow criminal law to move toward a system that is more adaptive to biological realities without falling into determinism.

Agus Supriono; Riza Oktafiyani; Ariq Dewi Maharani; Tiffany Rahma Abdillah; Soetriono Soetriono +2 more

Jurnal Masyarakat Mengabdi Nusantara 2025 STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

The banana chip business in Ledokombo Village, Jember Regency, is one of the sources of livelihood for the local community. However, increasingly fierce business competition has led to a decrease in demand and has an impact on declining turnover of MSME actors. Marketing that is still conventional is one of the factors limiting product reach. This community service activity aims to increase the marketing capacity of MSME actors through digital marketing training. The training was carried out for four weeks with stages: problem analysis, provision of branding and digital marketing materials, assistance in making packaging labels, marketplace accounts (Shopee) and social media (Instagram), as well as monitoring and evaluation. The results of the activity show that MSME actors understand the importance of digital marketing strategies, are able to create "The King" product packaging labels, and have Shopee and Instagram accounts that are actively used for online sales. Business actors are also getting used to operating digital application features that support the marketing process. This activity has a positive impact on increasing product attractiveness and expanding consumer reach. Thus, digital marketing training has proven to be effective as an innovative solution in facing MSME marketing challenges, as well as being a model for local economic empowerment that can be replicated in other regions with similar characteristics.

Eva Manfaatin; Imas Masitoh; Alfa Rohmatin; Lelis Nuramalia; Raihana Ahlush Shuffah +2 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Early childhood education is a fundamental stage in shaping children's cognitive, social, emotional, and motor development. However, learning practices in many early childhood institutions still rely on conventional methods that make children passive and less engaged. This community service program was implemented at PAUD Alamanda in Padamaju Village with a focus on introducing color concepts through play-based learning strategies. The objective of this program was to enhance the quality of science learning that is more interactive, enjoyable, and developmentally appropriate, while also strengthening teachers’ capacity in designing innovative learning strategies. The method applied was Participatory Action Research, conducted in several stages including observation and coordination, teacher training, implementation of play activities with children, and reflection and evaluation. The results revealed that children became more enthusiastic, successfully recognized primary and secondary colors, and demonstrated improvements in fine motor skills, creativity, and social interaction. Teachers also gained new insights into the application of more varied and innovative teaching methods. Overall, this program successfully bridged the gap between early childhood education theories emphasizing play-based learning and classroom practices, and contributed positively to the improvement of early childhood education quality.

Sepbrilla Ananda Kusriadi

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Eleutherine bulbosa (Mill.) and Allium cepa L. (including garlic and onion peel) are medicinal plants that have long been traditionally used to treat cancer, diabetes, hypertension, infectious diseases, and inflammation. Recent scientific studies emphasize the importance of extract standardization to ensure consistent quality, safety, and efficacy. Standardization includes specific parameters—such as organoleptic identification, water- and ethanol-soluble extract values, phytochemical profiles, and determination of marker compounds—and nonspecific parameters such as moisture content, loss on drying, total ash, and acid-insoluble ash. Ethanol extract of E. bulbosa showed moisture and drying loss values below 10%, total flavonoid content of around 1.2%, and positive phytochemical tests for alkaloids, flavonoids, saponins, and quinones. Onion peel extract contains a high flavonoid content (7.84 mg QE/g) with moderate antioxidant capacity (DPPH IC₅₀ 152.65 µg/mL), while fermented garlic (black garlic) contains more than 12% polyphenols and more than 2% flavonoids, as well as a high level of S-allyl-L-cysteine (SAC) as a stable bioactive compound. The pharmacological activities of these standardized extracts include strong antioxidant effects, α-glucosidase inhibition for antidiabetic activity, induction of apoptosis and anti-angiogenesis as anticancer potential, membrane disruption and enzyme inhibition for antimicrobial activity, as well as COX/LOX modulation for anti-inflammatory effects. These activities are directly correlated with the secondary metabolite composition of each material. With their phytochemical richness and diverse biological activities, E. bulbosa and A. cepa have great potential as raw materials for standardized herbal products. Further in vivo studies and clinical trials are needed to validate their therapeutic efficacy and to support the development of evidence-based phytopharmaceuticals.

Sigit Maryanto; Leo Anaris Sakti; Agung Dewana Firda; Andri Joshua Damian; Elvia Putri Ayu Anggraini +7 more

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Kampung Kelam Pagi, Dompak Village, focused on mapping the local road network as a foundation for sustainable development planning. The data collection process combined observation, interviews, and digital recording, resulting in both technical data (such as road length, width, and condition) and social data (including road naming conventions and patterns of community usage). The findings indicate notable disparities in infrastructure quality, with main roads mostly paved, while smaller neighborhood roads remain unpaved and lack adequate street lighting. This disparity in infrastructure quality highlights the need for targeted interventions to address the basic infrastructure needs of the community. In addition, the study emphasizes the importance of community involvement in the mapping process, which not only strengthened the social value of the maps but also fostered collective awareness of the importance of spatial data in village development. The discussion further underscores that local data availability is crucial for more participatory, inclusive, and community-oriented village planning, where decisions are based on accurate, locally sourced information. This study demonstrates that KKN activities do more than just provide technical data; they also help reinforce social capacity, empowering local communities to actively contribute to sustainable development efforts. Ultimately, such initiatives contribute to creating more resilient and well-informed communities that can participate in and benefit from development planning.

Ninda Kurniadi; Septian Eko Cahyanto; Alfian Ardhiansyah; Ajeng Rahma Sudarni; Kaleb Priyanto +6 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was implemented to overcome the limited technical capacity of teachers and students at SMK Negeri Jambu in mastering the installation and programming of battery-based electric vehicles, which is a crucial skill in preparing competent human resources for the rapidly evolving green vehicle industry. The program specifically aimed to enhance participants’ knowledge and skills in several key areas, including the installation of electric motor control systems, management of battery energy, and maintenance of essential electric vehicle components. To achieve these goals, the activities were carried out using a blended method that integrated lectures, demonstrations, and direct hands-on practice, supported by continuous mentoring and systematic evaluation. In addition, QR Code–based learning resources were incorporated to provide participants with quick and efficient access to digital instructional materials, allowing for more flexible and independent learning. The evaluation results revealed significant progress in both the theoretical understanding and practical abilities of the participants. They were able to demonstrate improvements not only in operating and maintaining electric vehicle systems but also in identifying problems and performing troubleshooting independently. These findings suggest that the program effectively contributed to building sustainable competencies for teachers and students, equipping them with relevant skills aligned with the needs of the green automotive industry, while also promoting technological adaptation and innovation in vocational education.

Habinsaran Parhusip; Muhammad Ridwan Lubis

Jurnal Begawan Hukum (JBH) 2025 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

The freedom of expression in public is a human right guaranteed in Indonesia's legal system through Law No. 9 of 1998. The handling of public demonstrations by the Indonesian National Police, particularly the Samapta unit, plays a strategic role in maintaining order and security during protests. This study aims to analyze the role of the Samapta unit in managing public demonstrations, identify the challenges faced, and examine the implementation of human rights principles in crowd control. Using a normative legal method with a juridical normative approach, this study analyzes secondary data in the form of regulations, legal literature, and official documents, as well as primary data from Law No. 9 of 1998, Law No. 2 of 2002 concerning the Indonesian National Police, and related regulations. The results show that the role of the Samapta unit in managing public demonstrations includes three main aspects: preventive, repressive, and educational. The preventive role is carried out through coordination and security preparations as stipulated in Article 10 of Law No. 9 of 1998, the repressive role involves the dispersal of protests under certain conditions as per Article 15, and the educational role is implemented through socialization and community guidance. However, the implementation of human rights in protest security still faces challenges in aspects such as proportionality of force, non-discrimination, accountability, and public participation. The study concludes that, although it has a strong legal foundation, improvements in regulations, human resources capacity, and supervision systems are needed in handling public demonstrations.

Yoga Saputra; Dede Efendy; Mona Valentin Br. Tambunan; Ferdy Ferdy

Jurnal Mahasiswa Ilmu Kesehatan 2025 STIKes Ibnu Sina Ajibarang

This study examines the application of systems thinking in modern healthcare organizations, with a particular focus on Peter Senge’s Fifth Discipline. Using a systematic literature review of 20 selected articles, the study investigates the potential and challenges of applying systems thinking across key areas such as patient safety, service integration, resource management, and innovation. Findings indicate that systems thinking provides a holistic framework to better understand and address the inherent complexity of healthcare systems. By fostering interconnections among organizational components, it enhances the capacity to improve performance, ensure patient-centered care, and support sustainable change. Nevertheless, implementation is hindered by obstacles such as resistance to change, lack of shared understanding, and difficulties in measuring systemic outcomes. To address these barriers, the study highlights strategies including leadership development, staff training, and the establishment of appropriate evaluation tools. These measures strengthen organizational readiness and support a culture of continuous learning. The study concludes that systems thinking offers valuable insights for healthcare organizations to adapt to evolving challenges, but its success requires long-term commitment, supportive leadership, and systematic implementation. Future research should further explore the integration of systems thinking with emerging digital health technologies and assess its long-term impact on health outcomes and organizational resilience.

Muhammad roid, Muhammad roid; Habibur Rohman; Angguliyah Rizqi Amaliyah

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy by contributing significantly to GDP and absorbing a large share of the workforce. However, MSMEs continue to face major challenges, including limited business legality, low human resource (HR) capacity, and difficulties in obtaining halal certification. To address these issues, the government established the Integrated Business Service Center (PLUT) as a consultation, assistance, and facilitation hub for MSME development. This study aims to analyze the implementation of the PLUT policy in supporting MSMEs, focusing on the issuance of Business Identification Numbers (NIB), capacity building for human resources, and facilitation of halal certification. A qualitative descriptive method was employed, with data collected through observations, in-depth interviews, and documentation. Data were analyzed using Miles & Huberman’s interactive model and Edwards III’s framework, which emphasizes communication, resources, disposition, and bureaucratic structure. The findings reveal that PLUT plays a crucial role in helping MSMEs secure business legality, providing training and managerial assistance, and supporting the halal certification process. Nevertheless, challenges remain, such as the limited number of consultants, bureaucratic complexity, and unequal access to digital infrastructure, which hinder the overall effectiveness of the services. The implications of this study highlight the need to strengthen PLUT’s capacity by recruiting more professional consultants, digitalizing services, and integrating with the OSS and BPJPH systems. These steps are expected to enhance the effectiveness and sustainability of PLUT’s implementation, thereby improving the competitiveness of MSMEs in the era of digital transformation.