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This research aims to analyze the implementation of the Protection and Rehabilitation Service Program for Juvenile Delinquents in Surabaya City, conducted by the Social Service of East Java Province. Juvenile delinquency remains a significant social problem requiring comprehensive intervention through protection and rehabilitation approaches rather than punitive measures. Drawing on George C. Edward III's policy implementation theory, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at the Social Service of East Java Province during June-August 2025. Informants include program managers, social workers, psychologists, beneficiaries of the juvenile delinquency program, and their families. The results indicate that the program has successfully served 1,247 juvenile delinquents through integrated services, including psychological counseling, skills training, family therapy, and social reintegration support. The communication dimension shows effective coordination between provincial and city-level agencies, though information dissemination to communities needs improvement. Resource adequacy is generally sufficient with 35 certified social workers, adequate facilities, and an annual budget of Rp 3.2 billion. The disposition of implementers demonstrates a strong commitment to child-centered approaches. Clear SOPs and inter-agency collaboration protocols support the bureaucratic structure. The program achieves 72% successful rehabilitation rate with 68% of beneficiaries returning to formal education or productive activities. Challenges remain in stigma reduction, family involvement, and post-rehabilitation monitoring. This study recommends strengthening community-based prevention, expanding vocational training options, developing peer support networks, and establishing sustainable aftercare mechanisms.

This study aims to analyze the management of educational facilities and infrastructure planning at Pesantren Miftahul Ulum Subang and its contribution to learning effectiveness. The research employed a qualitative approach with a case study design, using in-depth interviews, observations, and document analysis involving 19 participants, including the boarding school leader, teachers, students, and facilities managers. Data were analyzed thematically to identify patterns of facilities management and their impact on the learning process. The findings indicate that the needs analysis for facilities is not yet systematic and largely relies on informal reports. Facilities procurement is carried out gradually based on priority needs and available financial resources. Several facilities are underutilized due to the absence of standard operational procedures and limited supervision. The study also shows that the quality of facilities has a direct influence on learning effectiveness by enhancing classroom comfort and supporting instructional methods. It is concluded that structured and data-driven facilities planning is essential for improving the quality of learning in Islamic boarding schools.

This research aims to analyze the implementation of the "Jalak Wadul Mas" (Jawa Timur Layanan Pengaduan Warga dan Dukungan Masyarakat/East Java Citizen Complaint Service and Community Support) innovation program in improving the welfare of people with social welfare problems (PMKS) in East Java Province. The Social Service of East Java Province developed this program as an integrated digital platform for complaint handling, social assistance distribution, and empowerment of vulnerable groups. Using the policy implementation theory from Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at the Social Service of East Java Province during June-August 2025. Informants include program managers, field social workers, PMKS beneficiaries, and community stakeholders. The results indicate that the Jalak Wadul Mas program has successfully served 45,678 PMKS across 38 districts/cities in East Java, with a 78% complaint resolution rate and average response time of 3 working days. The program integrates multiple services, including emergency assistance, rehabilitation referrals, skills training, and economic empowerment. Key success factors include strong leadership commitment, adequate technology infrastructure, and collaborative networks with community organizations. Challenges remain in human resource capacity, internet connectivity in remote areas, and cross-sectoral coordination. This study recommends strengthening digital literacy training for beneficiaries, expanding mobile service units, developing real-time monitoring dashboards, and establishing sustainable funding mechanisms.

This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

Urban waste management remains a major challenge in achieving a clean and sustainable environment, including in Bontoduri Sub-district, Makassar City. Waste banks, as a community-based waste management model, have significant potential to reduce waste generation while creating economic value. However, in practice, the role of waste banks has not been fully optimized due to limitations in institutional capacity, community participation, and managerial practices. This community service activity aimed to strengthen the role of waste banks in promoting a clean and economically valuable environment through participatory and community empowerment approaches. The methods employed included preparation, environmental education and socialization, waste bank management training, institutional mentoring, and activity evaluation. The program involved approximately 30 participants consisting of waste bank managers, local government representatives, and community members. The results indicated an increase in community awareness and understanding of waste segregation, improved managerial and administrative capacities of waste bank operators, and enhanced community participation in waste-saving activities. In addition, waste banks contributed to generating added economic value from household waste and reducing the volume of waste disposed of into the environment and landfills. This activity concludes that strengthening the role of waste banks through education, training, and continuous mentoring can serve as an effective strategy to support sustainable urban waste management based on circular economy principles.

The digital era continues to evolve and bring innovation and change to various industries. Through digital transformation and strategies needed to overcome obstacles in the digital era, organizations can adapt and change. To achieve their goals, MSMEs must implement efficient marketing techniques in their operations. This community service method uses the PAR (Participatory Action Research) technique. This is in line with the conditions of the partner, Dwikora Village, which has human resources that are well known to both village officials and residents. The results found that due to a lack of understanding of digital marketing communication management procedures, they were unfamiliar with digital marketing techniques, different social media platforms, or how to measure their effectiveness. The Community Service Team conveyed their understanding of the importance of digital marketing communication in improving the knowledge and skills of residents as an effort to improve their marketing communication skills. This was because many residents, especially mothers, did not understand how to use digital marketing to promote their MSMEs. The team formed a content creation team or digital marketing communication managers, socialized the value of digital marketing communication to the sub-district residents in improving their knowledge and skills, and implemented a digital marketing communication message management strategy on Instagram. After these activities, partners can create interesting and relevant content that suits the interests of the target audience in Dwikora Village, namely its residents.

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

One of the key instruments for advertising travel destinations is the growth of social media, particularly Instagram. Nevertheless, a large number of Instagram followers does not automatically translate into a large number of visitor visits. Rio By The Beach Beach in Kalianda, South Lampung had the most visitors during the 2025 holiday season, despite having fewer Instagram followers than other beach attractions. This condition suggests that the effectiveness of electronic word-of-mouth (E-WOM) and social media marketing may have a significant impact on travelers' decisions to visit. Thus, the purpose of this study is to ascertain how tourists' decisions to visit Rio By The Beach in Kalianda, South Lampung, are influenced by Instagram social media marketing and electronic word-of-mouth. This study examines 170 visitors to Rio By The Beach using a quantitative methodology and selective sampling strategies. Questionnaires were sent as part of the data collection process, and SPSS software was utilized for multiple linear regression data analysis. The study's findings show that electronic word-of-mouth and Instagram social media marketing significantly and favorably influence travelers' decisions to visit. Electronic word-of-mouth has a greater impact than the other one. The study's conclusions suggest that tourism destination managers should concentrate their marketing efforts more on user interaction, high-quality information, and developing travel experiences that can promote the creation of positive electronic word-of-mouth (E-WOM) in order to boost travelers' decisions to come.

This study investigates the relationship between design patterns, modular architecture, and the maintainability of distributed real time systems developed using agile practices. Distributed real time systems are critical in various sectors, including telecommunications, healthcare, and automotive, where strict timing constraints and reliability are essential. Agile methodologies, known for their flexibility and iterative development, have been widely applied to software engineering, but their impact on long-term system maintainability, especially in complex real time environments, has been insufficiently explored. This research employs an empirical analysis, combining both quantitative and qualitative data from multiple real time system projects using agile methods. The analysis focuses on the application of design patterns, such as Singleton, Observer, and Factory, and evaluates the effectiveness of modular architectures in enhancing system scalability, flexibility, and long-term sustainability. The study also explores how agile practices contribute to system performance and maintainability, despite challenges related to frequent updates and coordination among distributed teams. Key findings show a positive correlation between the consistent use of design patterns and modularity, which significantly improves the maintainability and adaptability of distributed real time systems. This research also highlights the challenges faced by agile methods in maintaining architectural consistency and managing non-functional requirements, particularly in distributed environments. The results contribute valuable insights into adapting agile practices to meet the specific demands of distributed real time systems, offering recommendations for developers and project managers to incorporate modular architecture and design patterns to enhance long-term system sustainability. Further research is suggested to explore new design patterns and investigate the broader impact of agile methodologies on system quality beyond maintainability.

Muara Takus Temple is a valuable historical heritage in Riau Province and a testament to the glory of ancient civilization in the Indonesian archipelago. However, the environment around the temple often faces problems such as litter, vegetation damage, and declining public awareness. Clean-up and environmental preservation activities in this area demonstrate the involvement of the younger generation and the community in preserving the historic site. Through a participatory approach, this community service program aims to describe the process, results, and social impact of preservation activities in the Muara Takus Temple area. The results of the community service program demonstrate increased public awareness, the formation of cross-institutional collaboration, and the strengthening of the value of mutual cooperation in preserving cultural heritage and the environment. The results demonstrate that the involvement of the community, students, and site managers has successfully raised collective awareness of the importance of maintaining cleanliness and preserving cultural heritage. Furthermore, this activity strengthened the synergy between historical and environmental preservation through tree planting, waste management, and the provision of educational boards. This activity demonstrates that cultural heritage preservation can be revitalized through active participation and cross-generational collaboration.

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

Sharia-compliant investment in Indonesia has experienced rapid growth, in line with increasing public interest in instruments compliant with Islamic principles. However, market fluctuations remain a major challenge in maintaining the performance of sharia investments, particularly sharia mutual funds. This article analyzes the dynamics of sharia investment in Indonesia in the face of market volatility, focusing on the performance of sharia mutual funds. The research method used is a quantitative approach, with secondary data analysis from various scientific studies and recent statistical data. The results indicate that macroeconomic fluctuations and market conditions significantly influence the performance of sharia mutual funds. Nevertheless, sharia mutual funds continue to demonstrate resilience and certain advantages compared to conventional mutual funds, particularly in the face of market uncertainty. These findings have important implications for sharia investors, investment managers, and policymakers in designing more optimal investment strategies and strengthening the position of sharia mutual funds in an increasingly dynamic market.

This study investigates the role of Information Technology (IT) governance in enhancing risk management performance and ensuring regulatory compliance within multinational digital enterprises. As digital transformation continues to reshape the global business landscape, organizations face increasing challenges in managing technological risks and complying with complex regulatory requirements across various jurisdictions. The study adopts a quantitative approach, using a survey methodology to collect data from senior IT and compliance managers in multinational digital enterprises. The survey focuses on how IT governance frameworks, such as COBIT 2019 and ISO 27000, are utilized to align IT strategies with business objectives, mitigate risks, and maintain regulatory compliance. The findings indicate that organizations with well-established IT governance structures are better positioned to proactively identify and mitigate risks, ensuring greater consistency in meeting regulatory requirements. These organizations demonstrate improved risk management effectiveness, especially concerning cybersecurity, data privacy, and compliance with global regulations like GDPR. In contrast, organizations with ad hoc or decentralized governance structures struggle with fragmented risk management and compliance efforts. The study further highlights the importance of integrating IT governance frameworks with internal audit functions, specifically the Chief Audit Executive (CAE), to enhance cybersecurity resilience and ensure compliance with global standards. This research contributes to the literature by providing empirical evidence on the integration of IT governance, risk management, and regulatory compliance in multinational enterprises. It also highlights the need for a structured and systematic approach to IT governance to improve organizational performance in managing risks and ensuring consistent regulatory adherence. The study offers practical insights for organizations looking to optimize their IT governance structures in the face of rapid digital transformation.

The rapid growth of digital marketplaces has fundamentally transformed consumer decision-making processes by intensifying price transparency, product comparability, and information exposure. In highly competitive marketplace environments, consumers are frequently confronted with numerous product alternatives and dynamic pricing structures, which shape how they evaluate options and ultimately decide to purchase. This study examines the effects of product variety and price perception on consumers’ purchase decisions in the context of ROSCA tumbler products sold on the Shopee marketplace. Using a quantitative explanatory approach, this research employs a survey-based design to analyze the relationships among variables and to estimate their relative effects through multiple linear regression analysis. Data were collected from 100 respondents who had previously purchased ROSCA tumblers on Shopee, selected using purposive sampling based on predefined criteria. The research instrument consisted of 15 Likert-scale items measuring product variety, price perception, and purchase decision. Data analysis included descriptive statistics, instrument validity and reliability testing, regression assumption diagnostics, and hypothesis testing using both partial (t-test) and simultaneous (F-test) procedures. The findings reveal that product variety has a positive and significant effect on purchase decisions, indicating that consumers are more likely to finalize purchases when they perceive product options as sufficiently diverse, relevant, and comparable. Price perception also exerts a positive and significant influence and demonstrates a stronger relative effect compared to product variety. This result underscores the central role of perceived price fairness, competitiveness, and value-for-money in shaping purchase decisions within transparent and highly competitive marketplace settings. Simultaneously, product variety and price perception explain a substantial proportion of variance in purchase decisions, highlighting their combined importance as key marketing stimuli. These findings contribute to the literature on digital consumer behavior by providing empirical evidence from a specific marketplace–product context and offer practical implications for sellers and brand managers in optimizing assortment design and pricing strategies to enhance conversion rates in online marketplaces

This study investigates the determinants of capital structure within the healthcare industry, focusing on the influence of asset structure, profitability, and company size. Given the capital-intensive nature of healthcare—characterized by significant investments in medical technology and infrastructure—understanding how these firms balance debt and equity is critical for financial sustainability and operational growth. Using a quantitative approach, this research analyzes a panel dataset of healthcare companies listed on the Indonesian Capital Market from 2018 to 2023. Furthermore, the capital structure is quantified by the debt-to-equity ratio. Meanwhile, asset structure, profitability, and company size are measured by the ratio of fixed assets to total assets, return on assets, and the natural logarithm of total assets, respectively. Moreover, the data are analyzed using multiple linear regression, supported by the classical assumption testing. As a result, asset structure has a significant positive impact on capital structure, aligning with the static trade-off theory. Conversely, profitability demonstrates a significant negative relationship with capital structure, supporting the pecking order theory. Finally, company size positively affects capital structure, indicating that larger firms have greater access to debt financing. These findings suggest that healthcare managers should optimize their asset utilization and internal reserves to maintain an efficient capital structure that supports long-term healthcare delivery and investor confidence.

This study aims to analyze the implementation of business networks in improving operational efficiency in small and medium-sized enterprises (SMEs) operating in the outdoor equipment sector. Increasing public interest in outdoor activities has intensified competition among SMEs, requiring them to develop effective collaboration strategies to maintain operational sustainability. This research employs a qualitative descriptive approach with a single case study design conducted at Misala Gear Outdoor, an SME engaged in outdoor equipment rental and sales in Ciwidey, Bandung Regency. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed using descriptive qualitative techniques. The results indicate that the implementation of business networks involving supplier partnerships, outdoor communities, tourism agents, and digital platforms contributes significantly to improving operational efficiency, particularly in inventory management, service delivery, and market reach. Moreover, business networks enable cost control, resource optimization, and service differentiation, which strengthen the enterprise’s competitive position. This study highlights the strategic role of business networks as an operational efficiency driver for SMEs in the outdoor industry and provides practical implications for SME managers in developing collaborative business strategies.

This study aims to analyze the role of public relations as a key pillar in building reputation and enhancing the credibility of nature-based tourism in Jombang. The research focuses on the communication strategies employed by public relations officers in delivering information, managing public interactions, and utilizing digital media as the primary tool for strengthening destination image. The research method used is a case study with a descriptive qualitative approach. Data were collected through in-depth interviews with six informants, including public relations staff, tourism managers, representatives from the tourism department, local community members, and visitors.The findings show that public relations plays a vital role in reputation building through four main dimensions: message consistency, communication transparency, collaboration with communities and stakeholders, and the optimization of digital media. Field findings reveal that consistent use of social media strengthens tourists’ trust, while local community involvement adds authenticity to the destination’s image. Moreover, public relations also functions as a crisis communication manager by providing fast and accurate information during operational disruptions. In conclusion, the reputation of nature tourism in Jombang is not solely determined by natural beauty but also by the quality of communication managed by public relations. The optimization of digital and collaborative communication has become a key strategy to maintain the credibility and attractiveness of the destination amid increasingly competitive tourism dynamics.

Advances in information technology have led to digital transformation in various business sectors, including small businesses such as campus canteens. Currently, the Basement 40 Canteen at Pamulang University still uses manual methods for menu selection and order analysis, which causes a number of problems, including poor service, difficulties in the recording process, and a lack of transparency in the workplace. The purpose of this study is to develop a web-based application that uses the Kanban method to improve operational efficiency and create clearer work processes. The methodology used is descriptive qualitative with Agile system development based on the Kanban methodology. Direct observation, interviews with canteen managers, and document analysis were used to collect data. The implementation of Kanban involves the use of visuals to display the work process in three stages: "To Do, Doing, and Done" calculating the amount of work in progress (WIP), and continuously making adjustments. The findings of the study indicate that the application created facilitates menu selection, simplifies order status monitoring, and reduces difficulties in the delivery process. The results of the evaluation regarding the use of the system indicate that this system is easy to use and can improve work effectiveness and efficiency. This research is expected to provide a practical overview of the campus digitalization process and enhance academic understanding of the application of Agile methods in small-scale business information systems.

Kampung Wisata Titik Nol in Central Java has significant potential for developing special-interest tourism, particularly nature-based and outdoor sport tourism. However, this potential has not been optimally utilized due to limited community capacity in designing structured and market-ready tourism products. This community service program aims to enhance the capacity of local tourism managers and youth organizations in packaging sustainable and competitive sport tourism packages. The program was conducted at Joglo Gumregah from August to November 2024 using a Participatory Action Research (PAR) approach. The implementation was carried out in three phases: preparation, implementation, and evaluation. The preparation phase included field observation, Focus Group Discussions (FGDs), and coordination with village authorities and community leaders. The implementation phase involved in-depth interviews and mentoring activities in developing sport tourism packages. The evaluation phase was conducted through interactive dialogues with stakeholders to refine the developed packages. The results indicate an improvement in participants’ understanding and skills in designing integrated and locally based sport tourism packages. The resulting packages are expected to serve as references for sport tourism development and to support community empowerment and economic sustainability in Kampung Wisata Titik Nol.

This study aims to analyze the effect of service quality and trust on members’ decisions to use the services of Koperasi Simpan Pinjam (KSP) Pamuji in the Soloraya region. Savings and loan cooperatives play an important role in providing financial access for the community; therefore, service quality and members’ trust are crucial factors in sustaining cooperative services. This research employs a quantitative approach with an explanatory research design. Data were collected through a structured online questionnaire distributed to 201 respondents selected using purposive sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results indicate that service quality has a positive and significant effect on service usage decisions, as evidenced by a regression coefficient of 0.504 and a significance value below 0.05. Trust also shows a positive and significant effect on service usage decisions with a regression coefficient of 0.375. Simultaneously, service quality and trust explain 82.5% of the variation in service usage decisions. These findings confirm that positive service experiences and high levels of trust are key determinants in encouraging members to use cooperative savings and loan services. The results of this study are expected to provide practical insights for cooperative managers in formulating strategies to improve service quality and strengthen members’ trust in order to enhance sustainability and competitiveness.