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As a priority program that utilizes a large portion of the state budget in its implementation, the Free Nutritious Meals (MBG) program that requires transparent and accountable financial management. This study examines transparency and state financial oversight in the implementation of the Free Nutritious Meals Program. It employs a qualitative approach based on a literature review of various policy sources, government reports, and relevant news coverage. The results of the analysis indicate that the government has made efforts to strengthen governance through the development of digital reporting mechanisms and by enhancing the capacity of program implementers via e-learning systems and financial reporting applications for a partners of the Nutrition Service Units (SPPG). Strengthening and greater transparency of information regarding the allocation and implementation of the program’s budget are needed to ensure public access, thereby realizing transparent and accountable public financial management in the implementation of the Free Nutritious Meals Program.

Stunting is one of the chronic nutritional problems that remains a major challenge in health development in Indonesia. This condition not only affects children’s physical growth but also influences cognitive development, productivity, and the quality of human resources in the future. The government has developed various policies to accelerate the reduction of stunting through specific and sensitive intervention approaches implemented in an integrated manner across sectors. Semarang, as one of the urban areas in Indonesia, has also implemented these policies through various health, nutrition, sanitation, and community empowerment programs. This study aims to analyze the policies of specific and sensitive interventions in addressing stunting in Semarang and to identify factors influencing the effectiveness of their implementation. This research uses a qualitative approach with a policy study method through document analysis, observation, and interviews with relevant stakeholders such as the health office, community health centers, and other local government agencies. Data analysis was conducted descriptively by examining program integration, inter-agency coordination, and community participation in policy implementation. The results show that the implementation of specific and sensitive intervention policies in Semarang has been carried out through various programs such as maternal and child nutrition services, improved access to sanitation, health education, and family empowerment. However, several challenges remain, including suboptimal cross-sector coordination, limited resources, and varying levels of public understanding regarding stunting prevention. Therefore, strengthening policy governance, improving synergy among institutions, and enhancing community participation are necessary to ensure that efforts to accelerate stunting reduction can be implemented more effectively and sustainably.

This study aims to analyze the employee turnover rate experienced by CV Premium Indonesia employees through the influence of workload and job stress. As a company engaged in the retail and distribution of mobile phone accessories from leading brands, the desire to leave the company often arises due to high workload and feelings of work stress because of the many demands within the company. The methodology used in this study is quantitative, employing SEM model data analysis with the help of SmartPLS software. The sampling technique used is saturated sampling, with a total sample of 127 respondents. The results of this study indicate that high levels of workload can increase employee turnover rates. Meanwhile, high levels of job stress experienced by employees can also increase employee turnover rates. These findings suggest that CV Premium Indonesia should address the issues of workload and job stress in order to retain employees. Effective strategies such as work-life balance, stress management programs, and workload adjustments could help reduce employee turnover and improve overall organizational performance.

Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of Indonesia's national economy, contributing approximately 61% of GDP and absorbing 97% of the total workforce; however, the majority of MSME actors, particularly in eastern Indonesia, continue to face structural barriers in digital technology adoption and capital access that constrain optimal business performance. This study aims to analyze the partial and simultaneous effects of marketing digitalization and business capital on MSME performance in Ambon City. A quantitative approach with associative-causal design was employed, involving 30 respondents selected through purposive sampling from active MSME operators in Ambon City. Data were collected via a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS version 26, preceded by validity, reliability, and classical assumption tests. Results demonstrate that marketing digitalization exerts a positive and significant partial effect on MSME performance (t = 8.060; sig. = 0.000; β = 1.061), establishing it as the most dominant predictor in the model. Conversely, business capital shows no significant partial effect (t = 0.746; sig. = 0.462), attributable to the homogeneity of capital access among MSME actors in archipelagic regions. Simultaneously, both variables significantly influence MSME performance (F = 287.070; sig. = 0.000), with an exceptionally high R Square of 0.955, indicating that 95.5% of performance variance is collectively explained by the two predictors. These findings underscore the critical role of digital marketing capabilities over financial resources alone in archipelagic contexts. It is recommended that the Ambon City Government integrate digital marketing literacy training programs synergistically with inclusive financing schemes to comprehensively strengthen MSME competitiveness across the Maluku archipelago.

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

Public services in the immigration sector are required to be faster and more responsive to the surge in public demand, including through the implementation of the Same Day Passport Service as a facility to expedite passport issuance. This study aims to analyze the effectiveness of the Same Day Passport Service at the Tanjungpinang Class I Immigration Office and to reveal the obstacles that hinder it. A qualitative approach with a descriptive design was used. Data was collected through in-depth interviews, observations, and document studies from immigration officials and service users. Data analysis referred to Sutrisno's service effectiveness indicators, namely program understanding, target accuracy, timeliness, goal achievement, and tangible changes. The results of the study indicate that the Same Day Passport Service has been effective overall, particularly in terms of timeliness, achievement of service objectives, and concrete changes in the quality of passport production. However, its effectiveness has not been maximized due to the public's limited understanding of service requirements and the accuracy of applicant targeting. This study emphasizes the urgency of increasing socialization, strengthening the applicant selection mechanism, optimizing resources, and support systems to improve the effectiveness of immigration services.

This study aims to analyze the implementation of the electronic office (e-office) system in correspondence management and to identify the challenges and efforts undertaken in its application at the Environmental Agency of Central Jakarta Administrative City. The background of this research is the increasing demand for digital transformation in public administration, which requires government institutions to adopt electronic systems to improve efficiency and administrative order. This study employs a descriptive qualitative method with a case study approach. Data were collected through interviews with four participants, direct observation, literature review, and documentation. The findings indicate that the e-office system has been utilized in the registration, recording, and distribution of incoming and outgoing letters. In the management of incoming mail, documents are first entered into the system, then printed for manual disposition by the head of the office, and subsequently re-entered into the system based on the disposition results. For outgoing mail, the drafting and submission process is conducted through the system, while the signing process is still performed manually. The challenges encountered include network disruptions, limited employee understanding of the system, and inadequate supporting facilities. Efforts to address these issues include regular system maintenance, improvement of supporting infrastructure, and training programs for employees. This study provides an overview of the implementation of e-office in supporting correspondence management and strengthening administrative order within government institutions, and highlights the importance of technological readiness and human resource competence in optimizing digital-based administrative systems.

This study exaimines whether today’s youth represent a “saving generation” or a “forced generation” in respondingto rising inflation.the increasing cost of living has significantly affected young people’s consumption patterns,financial planning,and lifestyle choices.this researchaims to analyze how inflation influences the economic behavior of young people and to identify whether their frugality is driven by financial awereness or economic pressure.the study employs a qualitative descrective approach,using interviews and literature analysis to explore the experience of young individuals in managing their finances amid economic uncertainty.the findings indicate that although some young people demosntrate improved financial literacy and budgeting skills,many are compelled to reduce concumption,postpone personal goals,and limit social activities due to limited income and rising prices.Inflation has reshaped priorites,encouraging survival-oriented financial strategies rather than long-term wealth planning.the study concludes that the current generation reflects a combination of both conscious constraint.therefore,policy interventions,financial educations programs,and employment opportunities are essential to strengthen youth economic resilience.the implications of supporting young people in  developing sustainable financial habits while addressing structural economic challenges that influence their financial stability.

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

This study examines the predictive influence of religious habituation and teacher role modeling on students’ emotional intelligence in an Islamic elementary school context. A quantitative approach with an ex post facto design was employed, involving 78 students selected through total sampling. Data were collected using Likert-scale questionnaires and analyzed using multiple linear regression. The findings indicate that religious habituation has a positive and significant effect on students’ emotional intelligence, while teacher role modeling demonstrates a relatively stronger contribution. Simultaneously, both variables significantly predict emotional intelligence, explaining 74.9% of its variance. These results suggest that students’ socio-emotional development is shaped by the integration of structured religious practices and pedagogical modeling within the school environment. The study contributes to the ecological-religious perspective on character education by emphasizing the importance of consistent spiritual habituation and teachers’ personal competence in fostering emotional regulation and social skills. Practically, Islamic elementary schools are encouraged to strengthen religious culture programs and support teachers’ emotional and moral development to enhance students’ emotional intelligence.

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

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

This qualitative literature review explores how bounty size, strategic thresholds, and regulatory effectiveness shape the design and outcomes of whistleblowing mechanisms. By synthesizing empirical and theoretical insights from leading accounting and finance journals, the study identifies three interrelated findings: first, that larger bounty rewards increase reporting volume but may reduce signal quality; second, that insiders’ reporting thresholds are influenced by retaliation risk, compensation incentives, and perceived enforcement credibility; and third, that regulatory backlogs and discretion can distort the intended deterrent effect of whistleblowing policies. The review highlights the need for a holistic design approach that integrates incentive alignment with institutional capacity and protection mechanisms. Limitations in jurisdictional generalizability, demographic heterogeneity, and the evolving role of digital reporting platforms are also discussed. Recommendations for future research include examining whistleblowing in non-U.S. contexts, integrating organizational culture, and assessing the role of emerging technologies

This study aims to analyze the forms and strategies of Micro, Small, and Medium Enterprise (MSME) empowerment implemented in Sukadamai Village, Lemito District, Pohuwato Regency; to examine the roles of business actors, village government, and the social environment in supporting MSME empowerment; and to identify the impact of MSME empowerment on family economic independence. This research employed a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation involving the Head of Sukadamai Village and 12 MSME actors as key informants. The findings reveal that MSME empowerment in Sukadamai Village has been implemented through the provision of business equipment assistance and informal mentoring activities. However, such support remains limited and has not been distributed evenly across all MSME sectors. The village government primarily functions as a facilitator and initial supporter, while MSME actors play an active role in sustaining their businesses as the main source of household income, supported by family members and the surrounding social environment. The impact of MSME empowerment on family economic independence is reflected in households’ ability to meet their basic needs independently and reduce their reliance on external assistance. Nevertheless, the level of economic independence achieved remains relatively limited due to the absence of structured business development programs and inadequate financial management practices.

This study aims to analyze the marketing strategies of maternal and child healthcare services in hospitals to enhance patient experience, emphasizing a shift from traditional promotional approaches toward the creation of a positive and empathetic patient experience. This research employs a systematic literature review of relevant studies published between 2021 and 2025, with analysis conducted through identification, selection, and thematic synthesis to determine key factors influencing patient satisfaction and loyalty. The findings indicate that the quality of interpersonal interactions and the efficiency of service processes are the primary determinants of patient experience, where factors such as staff empathy, clear communication, reduced waiting times, and well-structured service flows have a greater impact than the technical aspects of medical care. Hospitals should therefore prioritize people- and process-oriented strategies by implementing empathy training, enhancing communication effectiveness, and regularly measuring patient satisfaction, while also integrating digital services, ensuring cost transparency, and developing continuity of care programs to strengthen the patient experience holistically. This study proposes a holistic marketing framework that integrates empathy, efficiency, data-driven personalization, and environmental sustainability, highlighting a shift from a purely clinical orientation to an experiential marketing approach that places human values at the core of a hospital’s competitive advantage.

Drug abuse remains a serious social problem, particularly among adolescents and young adults. The spread of drugs into rural areas highlights the urgent need for preventive efforts through continuous and educational approaches. This Community Service (PkM) activity aimed to increase public knowledge and awareness regarding the dangers of drug abuse through an educational program. The study employed a descriptive quantitative and qualitative approach involving 30 adolescents and young adults from a village in Mojokerto Regency. Data were collected through pre-test and post-test questionnaires, observation, and documentation. The results indicated a significant improvement in participants’ knowledge, with the average score increasing from 56.3 in the pre-test to 82.6 in the post-test. These findings demonstrate that drug abuse education is effective in enhancing community knowledge and awareness as a preventive effort against drug abuse. Therefore, similar educational programs should be implemented continuously with support from various stakeholders to promote a healthy and drug-free community.

The Qur'an memorization (tahfidz) program is designed to enhance students' ability to memorize the Qur'an while instilling Islamic values from an early age. The success of this program depends on effective school management through the implementation of management functions. This study aims to analyze the management functions in the tahfidz program at SD Kuttab Imam Syafi’i Brebes. Using a qualitative approach with a case study design, data was collected through observation, interviews, and documentation. The subjects included the school principal, tahfidz program coordinator, teachers, and students. Data analysis followed the stages of data reduction, presentation, and conclusion drawing. The findings show that management functions at SD Kuttab Imam Syafi’i Brebes are carried out through four main functions: planning, organizing, actuating, and controlling. Planning involves setting objectives, memorization targets, and choosing suitable learning methods. Organizing includes dividing responsibilities between the principal, coordinator, and teachers. The tahfidz program involves activities like muroja’ah (memorization review), adding new memorization, and teacher submission. Supervision is conducted through regular evaluations and meetings. The study concludes that effective management function implementation is crucial for the success of the tahfidz program, aiding in the achievement of educational goals in memorizing the Qur'an.

The rapid advancement of digital technology has transformed educational practices while simultaneously posing challenges to the preservation of local cultural values. This study aims to develop and evaluate a digital ethnopedagogical reconstruction model that integrates local historical narratives of North Sumatra into the Merdeka Curriculum within the Primary School Teacher Education (PGSD) program. Employing a Research and Development (R&D) approach with the 4D model, this study utilized a mixed-methods design involving document analysis, interviews, observations, expert validation, and field trials. The findings reveal that local historical narratives—comprising folkloric legends, educational acculturation, and the heritage of local sultanates—possess strong ethnopedagogical potential when reconstructed through interactive digital media. Quantitative results demonstrate a significant 38% increase in students’ ethnopedagogical understanding, supported by high content validity (89%) and media feasibility (92%) scores. Qualitative findings further indicate enhanced cultural awareness, historical empathy, and learner engagement. The study concludes that the effectiveness of digital ethnopedagogical innovation is primarily determined by its pedagogical integration within the learner-centered framework of the Merdeka Curriculum. This research contributes a sustainable model for culturally grounded digital pedagogy in teacher education.

This study aims to analyze the implementation of sharia management functions in the administration and financial management of student affairs at Imam Syafi’i Islamic Boarding School (Pondok Pesantren Imam Syafi’i) in Brebes. Islamic boarding schools play an important role not only in developing students’ religious knowledge and character but also in managing administrative and financial systems that support educational activities. In the perspective of sharia management, organizational management should be carried out based on the main management functions, namely planning, organizing, actuating, and controlling, while also adhering to Islamic values such as trustworthiness (amanah), transparency, and accountability. This research employs a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation during the PIAWAI Internship Program of the Sharia Management Study Program in 2025. The results show that the administration and financial management of student affairs at Imam Syafi’i Islamic Boarding School have implemented management functions systematically, starting from activity and budget planning, task distribution among student affairs administrators, implementation of administrative processes and financial recording, to supervision and evaluation of financial reports. In addition, the management practices also reflect sharia management principles through the application of trust, accountability, and transparency in managing students’ activity funds. Therefore, the implementation of sharia management functions in administration and financial management contributes to improving the effectiveness of pesantren activities and strengthening governance in Islamic educational institutions.