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Richard Alvin Munandar; Pratyaksa Ocsa Nugraha Saian

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

PT. XYZ is one of the largest retail companies in Indonesia. PT. XYZ has a website-based application that functions to help employees who work in IT Support to handle operational problems. However, this website has not implemented a session management system which can affect the level of security. Therefore, a system design was created for real-time session management using Firestore, Python, and Javascript. Firestore is used as a database to store sessions and Firestore has a feature called the Firestore snapshot listener which functions to detect changes in real-time. The research method includes identifying needs, initial prototype design, prototype creation, prototype evaluation, prototype refinement, and system implementation. Black Box Testing is used as a method for testing this system, where the results are in accordance with the needs and interviews are conducted with the admin of this website to test the session management system and find out the admin's response regarding the designed session management system. The results obtained are satisfactory because security can be further improved, user experience is improved, and the company's needs can be achieved.

Fetty Imanda; Indra Buana

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Tuberculosis (TB) remains a major global health problem with high morbidity and mortality rates, particularly in high-burden countries such as Indonesia. Nutritional status is one of the important factors influencing the incidence and outcomes of TB. This literature review aims to analyze the relationship between nutritional status and pulmonary tuberculosis based on recent national and international studies. Articles were retrieved from Google Scholar, PubMed, and Portal Garuda using the keywords “nutritional status” and “tuberculosis” as well as “status gizi tuberculosis” within the period of 2019–2024. Eligible articles were analyzed descriptively. The findings indicate that poor nutritional status is significantly associated with an increased risk of pulmonary tuberculosis. Malnutrition impairs cellular immunity, particularly T-lymphocyte and macrophage function, thereby increasing susceptibility to Mycobacterium tuberculosis infection. Conversely, active TB infection can worsen nutritional status through increased energy expenditure, decreased appetite, and metabolic alterations. This bidirectional relationship highlights the crucial role of nutritional interventions in TB prevention and management. Therefore, improving nutritional status should be considered an integral component of tuberculosis control strategies.

Faza Pauzia Hermawan; Milda Kurnia Herawati; Raenita Aulia Dewi; Tierra Kresna

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Environmental pollution and degradation remain serious issues in Indonesia, causing significant impacts on ecosystems and the social life of communities. One of the fundamental principles in environmental law aimed at ensuring ecological restoration is the Polluter Pays Principle (PPP), which obliges polluters to bear all costs arising from environmental pollution or damage caused by their activities. This study aims to analyze the effectiveness of enforcing the Polluter Pays Principle as a mechanism for ecological restoration in resolving environmental disputes in Indonesia. The research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that although the Polluter Pays Principle has been normatively adopted in Law Number 32 of 2009 on Environmental Protection and Management, its implementation in practice remains suboptimal. Major obstacles include weak law enforcement, power imbalances between business actors and affected communities, lack of transparency in the use of compensation funds, and limited public participation in environmental restoration processes. Therefore, strengthening regulatory frameworks, enhancing the capacity of law enforcement institutions, and adopting a restorative justice approach are necessary to ensure that the Polluter Pays Principle functions effectively in achieving ecological restoration and environmental justice in Indonesia.

Ratih Titik Haryati

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Cultural traditions play a vital role in sustainable tourism by shaping social values, collective identity, and long-term cultural continuity. Caos Dahar, a Javanese practice involving communal food preparation and sharing, serves as an expression of gratitude, spirituality, and social cohesion. Despite its cultural significance, it has been rarely examined from a management perspective, particularly in relation to its integration into sustainable tourism systems. This study analyzes Caos Dahar as a form of cultural tradition management and explores its contribution to sustainable tourism. The research highlights the lack of management-oriented studies combining cultural traditions with sustainability frameworks. A qualitative descriptive approach was adopted, using secondary qualitative data from documented practices and relevant academic literature. Data were analyzed using thematic categorization and interpreted through a multi-theoretical framework, including motivation theory (ERG), social network theory, and cultural philosophy. The findings reveal that Caos Dahar functions as a managed cultural practice, involving implicit management processes such as planning, coordination, and role distribution. The tradition fulfills existential, relational, and growth-oriented needs, sustains social networks, and exhibits adaptability across various cultural dimensions. These characteristics enable Caos Dahar to contribute to the social, economic, and cultural aspects of sustainability within tourism. The study concludes that cultural traditions can be viewed as intangible strategic resources when properly managed. This research expands management and tourism studies by offering a management-oriented interpretation of cultural traditions and moving beyond outcome-based sustainability perspectives toward process-oriented cultural tradition management.

Irfan Darfika Lubis; Putri Susriza Khairani

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Background: Hand grip strength is an essential indicator of physical capacity and nutritional status that can identify obesity risk. Adipose tissue accumulation in central obesity contributes to decreased hand grip strength quality through impaired muscle force transmission. Previous studies showed inconsistent results regarding the relationship between waist circumference and hand grip strength, especially in populations with high physical activity. Objective: To analyze the relationship between waist circumference and hand grip strength in male construction workers with high physical activity in Medan City. Methods: This descriptive-analytic study with cross-sectional design involved 100 male construction workers aged 30-39 years selected using purposive sampling technique. Waist circumference was measured using measuring tape, while hand grip strength was measured using handgrip dynamometer. Data analysis used Chi-Square test with significance level α=0.05. Results: The majority of respondents had normal waist circumference (64%) with mode 70 cm and normal grip strength category (53%) with mode 41.7 kg. Chi-Square test showed significant relationship between waist circumference and hand grip strength (p=0.039). Conclusion: There is a significant relationship between waist circumference and hand grip strength in construction workers. High physical activity does not completely prevent central obesity, therefore nutritional management and health education programs are needed for optimization of body composition and muscle functional capacity.

Silva Zurinah; Arya Ulilalbab

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Hypertension is a significant global health problem, especially in specific groups such as pregnant women. The high incidence and potential for serious complications demand non pharmacological management efforts and innovative use of local foods. This study examines the potential of local functional foods such as Ambon bananas, banana blossoms, and bamboo shoots as alternatives for health management and product development, particularly those related to hypertension in pregnant women. The method used was a systematic literature review using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, which encompasses four main stages: identification, screening, feasibility assessment, and analysis of results.The study results showed that the Ambon banana diet significantly reduced systolic and diastolic blood pressure. Factors such as age, family support, stress levels, and fast food consumption were shown to be significantly associated with the incidence of hypertension in pregnant women. Furthermore, bamboo shoot consumption significantly reduced blood cholesterol levels and blood pressure. In terms of product innovation, the fish floss formulation combined with banana blossoms or bamboo shoots received positive feedback from the panelists. The fermentation process of bamboo shoots is known to produce flour with a very high crude fiber content. Therefore, this local food has significant potential as a source of additional fiber and a raw material for value-added processed products to support food security and improve public health.

Nisfatul Lailah; Diana Zuhro; Tjandra Wasesa; Sutini Sutini; Achmad Daengs GS +2 more

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

Abdalah Fahd Basysyar Al Anwar; Jauharul Ulum

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

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

Dea Tiara Kusuma; Ruth Asima Solafide

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

Ahmad Qolbi Salim; Made Dudy Satyawan

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Abul A’la Al Maududi; Cahyati Febriana; Muhammad Rizky al Fauzan; Crys Sena Puspitasari

Jurnal Inovasi Riset Ilmu Kesehatan 2026 Pusat Riset dan Inovasi Nasional

Anxiety is a prevalent mental health issue that affects psychological well-being and daily functioning. In Muslim communities, Islamic spiritual practices are commonly used as coping strategies, yet empirical evidence regarding their effectiveness in reducing anxiety has not been systematically consolidated. This study aimed to synthesize scientific evidence on Islamic spiritual interventions for anxiety reduction. A systematic literature review was conducted in accordance with PRISMA guidelines by searching Google Scholar, PubMed, ScienceDirect, and Elsevier. Observational studies published between 2019 and 2026 that examined Islamic spiritual interventions and reported anxiety outcomes were included and analyzed narratively. Ten eligible articles were identified. The review demonstrates that Islamic spiritual interventions, such as dhikr, prayer, Qur’an recitation, and Islamic spiritual counseling, are consistently associated with reductions in anxiety across diverse populations and settings. Although the magnitude of effects varied, the overall findings indicate a beneficial role of Islamic spiritual practices in anxiety management. These results suggest that Islamic spiritual interventions may be integrated as complementary approaches within mental health and public health services for Muslim populations, while further methodologically rigorous studies are required to strengthen the evidence base.

Juliansyah Yugis Saputra; Dyah Ersita Yustanti

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of information technology has triggered significant changes in the Indonesian healthcare system, including through the implementation of telemedicine as a key innovation. This digital health innovation requires strengthening the role of health law to ensure service quality, patient safety, and legal guarantees for healthcare workers and service providers. This paper aims to examine the function of health law in the management of national healthcare services, with a particular focus on telemedicine healthcare services, and to evaluate the suitability of its regulations in protecting patient rights. The methodology used is normative legal analysis, which involves examining various laws and regulations such as Law Number 72 of 2023 concerning Health, Law Number 8 of 1999 concerning Consumer Protection, and Regulation of the Minister of Health Number 20 of 2019 concerning the Implementation of Telemedicine Services. Supporting data was obtained from reviewing national scientific journals, which discuss aspects of health law and telemedicine in Indonesia. The results of the study indicate that health law functions as a mechanism to regulate service standards, protect patient rights, and oversee the accountability of healthcare workers in telemedicine practices. However, the implementation of regulations related to telemedicine still faces several obstacles.

Nur Fatimah Apriliana; Muchammad Ronal Yuliyanto; Faizul A’la; Fadli Farhan Fikri; Ana febriyanti +1 more

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Kawengen Village, located in East Ungaran District, Semarang Regency, is one of the main corn-producing areas with strong potential to be developed into processed products with high economic value. However, limited community knowledge in product processing, business management, and marketing has prevented corn production from generating optimal added value. This community service program aims to strengthen village entrepreneurship through the establishment of a corn production house as a center for innovation, training, and business mentoring. The production house is expected to enhance community skills, promote economic independence, and support sustainable local economic development. The program was implemented through the PPK Ormawa initiative, which included socialization of corn-based product innovations, basic financial bookkeeping training, digital marketing training, product innovation workshops, and continuous mentoring in production, marketing, and financial management. The results demonstrate significant improvements in community skills in processing corn into value-added products, increased understanding of basic business financial management, and enhanced capacity to utilize digital media for market expansion. The corn production house also functions as a community collaboration hub that strengthens business development based on local resources. Overall, the strategy of developing village entrepreneurship through a corn production house has proven effective in encouraging the growth of productive community-based enterprises, strengthening local economic independence, and fostering entrepreneurial interest rooted in village potential.

Ni Kadek Dewi Iriani Putri; Harianto Respati; Mokhammad Natsir

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This study aims to analyze how work skills and work flexibility affect work productivity through job satisfaction as an intervention variable among Gojek partners in the Malang City area. This study uses a quantitative methodology with a causality design. Using simple random sampling, questionnaires were sent to 120 selected Gojek partners to obtain initial data. A Structural Equation Modeling (SEM) based on linear regression analysis was used to analyze the data. This was done using the SPSS program. The results of the study indicate that work skills and work flexibility positively and significantly affect the productivity of Gojek partners. In addition, job skills and work flexibility also have a positive and significant effect on job satisfaction. Job satisfaction is also proven to have a positive and significant effect on work productivity, and also functions as a mediating variable in the relationship between job skills and work flexibility and work productivity. The results show that job satisfaction can increase with job skills and a more flexible work environment. Ultimately, this will have an impact on increasing the productivity of Gojek partners. It is hoped that this research will help digital platform managers create more flexible and sustainable HR management strategies.

Fara Julyta Aliyah; Rijal Bulqini

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Prolactinoma is the most common functional pituitary adenoma, particularly in adolescent females, and is typically characterized by amenorrhea and galactorrhea resulting from hyperprolactinemia. However, in certain cases, serum prolactin levels may appear normal due to the hook effect, an immunoassay measurement error caused by extremely high prolactin concentrations that interfere with antigen–antibody complex formation. We report the case of a 17-year-old female presenting with a five-month history of galactorrhea, accompanied by breast pain, headache, and primary amenorrhea. Brain MRI revealed a pituitary mass measuring 1.4 × 0.8 × 0.5 cm, suspicious for prolactinoma, while serum prolactin was within the normal range (17.33 ng/mL). The discrepancy between clinical manifestations, lesion size, and laboratory findings raised suspicion of the hook effect. The patient was treated with dopamine agonists, bromocriptine and cabergoline, and referred for multidisciplinary management involving endocrinology, neurosurgery, and obstetrics–gynecology. Despite the absence of prolactin dilution testing, MRI findings supported the diagnosis of prolactinoma, and the patient demonstrated a favorable clinical response to therapy. This case highlights the importance of recognizing laboratory variability, performing comprehensive hormonal evaluation, and considering prolactin dilution assays when clinical and laboratory findings are discordant, particularly in adolescent patients with suggestive symptoms.

Ramona Frisca Ariansyah; Dzulfira Arifah; Anang Triadi; Nur Khamidah

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Hypertension and hypercholesterolemia are closely related non-communicable diseases and major risk factors for cardiovascular disease, particularly in older adults. These conditions are influenced by medical, behavioral, family, and environmental factors, requiring a holistic family medicine approach through home visits. This study aimed to describe the clinical condition, family function, and environmental factors of a 60-year-old female patient with hypertension and hypercholesterolemia using the APGAR and SCREEM approaches. This study employed a qualitative descriptive design in the form of a case report involving Mrs. S (60 years old) in Lebbek Village, Pamekasan Regency. Data were collected through anamnesis, physical examination, total cholesterol measurement using a GCU meter, environmental observation, and assessment of family function and environmental factors. The results showed blood pressure values of 161/96 mmHg and 160/96 mmHg on repeated measurement, with a total cholesterol level of 154 mg/dL. The patient had a high-salt and high-fat diet with low physical activity. APGAR assessment indicated poor family function with a total score of 4, particularly in the partnership and resolve domains, while the growth domain was categorized as accepting. SCREEM analysis identified education as the main barrier. In conclusion, management of this condition requires family-based interventions focusing on improving family cooperation and health education tailored to the patient’s literacy level.

Tia Nava Utari Tanjung; Dinda Syahfitri Ramadhani; Ajizah Sapitri Siregar; Siti Aisyah

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Financial literacy is a fundamental skill that should be introduced from an early age to shape wise financial behavior. Elementary school students need to understand basic financial concepts to recognize the value of money, distinguish between needs and wants, and develop saving habits. However, many children still lack adequate financial literacy. This activity aims to improve financial literacy among elementary school students through a saving habituation strategy at SD Negeri 040530 Bunuraya, Bunuraya Village, Tigapanah District, Karo Regency, North Sumatra Province, Indonesia. The methods used included observation, teacher interviews, financial literacy socialization, and hands-on assistance in saving activities. The strategies implemented involved simple financial education, pocket money management simulations, creating piggy banks, and conducting regular saving programs at school. The results showed an improvement in students’ understanding of money functions, the importance of saving, and positive changes in financial behavior. Students became more accustomed to setting aside their pocket money and demonstrated more frugal and responsible attitudes. This activity indicates that consistent and structured saving habituation can be an effective strategy for improving children’s financial literacy from an early age.

Siti Mabruroh; Muhammad Arif Syihabuddin

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to understand the essence and role of the Islamic educational environment according to Hasan Langgulung, and examine its relationship with social media as part of the educational environment in the digital age. This study applies a qualitative approach with a literature study type, sourced from books and scientific articles related to Hasan Langgulung's thoughts, the educational environment, and social media. Data collection was conducted through documentation studies, and data analysis used content analysis methods. The research findings indicate that the environment plays an important role in internalizing Islamic values ​​and shaping students' character, while social media has the potential to function as a non-formal educational environment that supports the learning process, the dissemination of Islamic values, and the strengthening of Muslim identity in the digital world. However, social media also presents challenges in the form of the dissemination of inaccurate religious information and the potential for moral degradation. Therefore, the integration of the concept of the Islamic educational environment with social media requires targeted management and the active role of educators and families so that social media remains within the corridor of Islamic educational values ​​and supports the achievement of Islamic educational goals.

Agustino Yamlean; Dian Ferriswara; Fedianty Augustinah; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Civil servant pension administration is a vital yet insufficiently studied public service function within decentralized governance systems, particularly in remote and peripheral local governments where administrative capacity and service accessibility are limited. Although pension policies are nationally standardized, their local-level implementation often reveals disparities in institutional resources, human capital, coordination mechanisms, and infrastructure, leading to uneven service quality and increased administrative burdens for retirees. This literature review aims to synthesize and critically examine scholarly discussions on civil servant pension administration from the perspectives of public service delivery, administrative capacity, and Public Human Resource Management (Public HRM), with a focus on remote and peripheral governance contexts. Employing a narrative–systematic literature review approach, the study analyzes peer-reviewed international journal articles using thematic analysis and conceptual synthesis. The review identifies four dominant themes: the procedural and coordination-intensive nature of pension administration; persistent administrative capacity constraints involving human resources, institutions, and systems; the exacerbating effects of geographic isolation and spatial inequality on service delivery; and the strategic yet underrecognized role of pension administration within public sector HRM and lifecycle governance. The findings suggest that pension administration challenges in remote regions reflect structural capacity mismatches inherent in decentralized systems rather than isolated implementation failures. This review contributes theoretically by integrating public service theory, administrative capacity, and Public HRM within a peripheral governance framework, and practically by emphasizing the need for context-sensitive, capacity-oriented pension service reforms to promote service equity, accountability, and organizational legitimacy in local governments.

Amanda Oktavira Br Tarigan; Oktarini Khamilah Siregar

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research approach used in this study is qualitative descriptive, aiming to provide a clear and systematic description of the existing conditions related to village financial management. This research was conducted in Serba Jadi Village, Sunggal Subdistrict, Deli Serdang Regency, as a case study to understand the implementation of financial management at the village level. The type of data used in this study is secondary data obtained from official village documents, reports, and other relevant administrative records. Data collection techniques include observation and documentation, which were carried out to ensure the accuracy and completeness of the information analyzed. The data analysis technique employed is descriptive research, which functions as a systematic method of thinking or review to describe, interpret, and present conditions that occurred during the research period. The analysis focuses on assessing financial performance using efficiency and effectiveness indicators. The results of the study indicate that the Efficiency Ratio shows the financial management of Serba Jadi Village falls into the category of inefficient, reflecting the imbalance between costs incurred and outputs achieved. Meanwhile, the Effectiveness Ratio demonstrates that the financial management of Serba Jadi Village is categorized as effective, indicating that revenue targets and planned objectives were generally achieved despite efficiency limitations.