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Faisal Faisal; Mochamad Nurul Amin; Siti Patimah; Andi Warisno; Murtafiah Murtafiah +1 more

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This research is motivated by the urgency of effective Islamic Education Management (MPI) as a prerequisite for enhancing the role of Islamic Education (PAI) teachers in shaping students’ religious character amid the challenges of digitalization and institutional coordination constraints. The purpose of this study is to analyze the implementation of MPI experienced by PAI teachers, the interaction among stakeholders, and the teachers’ perceptions of its effectiveness at PKPPS Minhajurrosyidin, East Jakarta. Using a descriptive qualitative method with a case study and phenomenological approach, data were collected through triangulation (interviews, observations, and document studies) and analyzed using the Miles and Huberman interactive model. The findings indicate that MPI is an essential structural mediating variable. The optimization of MPI—particularly in terms of digital facility support and professional training—significantly enhances the effectiveness of PAI teachers as Uswah Hasanah and as facilitators of adaptive and scientific learning. However, the main obstacle lies in the lack of horizontal coordination among teachers in holistically integrating Values-Based Education. The implications of this study emphasize the need for formal managerial policies to ensure collective responsibility in character formation.

Febrianus Selvin Sudiman; Cristian Seldjatem

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the integration of Christian values into the Merdeka Curriculum for Christian Religious Education (PAK) in junior high schools (SMP), focusing on the challenges and strategies for its implementation. The Merdeka Curriculum, introduced in 2022, offers flexibility in instructional design; however, its implementation in the field of PAK requires specific adaptations to maintain the relevance of Christian values such as love, justice, and responsibility. This study employs a descriptive qualitative approach using library research combined with empirical content analysis of various case studies in Indonesian Christian schools. The findings indicate that the primary challenges include resource constraints, the readiness of PAK teachers, technological infrastructure gaps, and the influence of secular digital culture. Effective strategies include the development of a contextual curriculum based on Christian values, the utilization of digital technology in learning, the enhancement of teachers’ professional competencies, and collaboration between schools, families, and churches. The implications of this study suggest that the integration of Christian values into the Merdeka Curriculum can foster the holistic character of junior high school students, equipping them with integrity, resilience, and the ability to face the challenges of the digital age.

Sri Yulianty Mozin; Filshabilla Wantu; Izzatunisa Akuba; Adelia Safitri Husain; Nirmawati Mahmud

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

Public services are a state obligation to meet the basic needs of the community and have a strong legal basis through various laws and regulations in Indonesia. However, in practice, the implementation of public services still faces various problems such as slow service processes, unclear procedures, lack of transparency in costs and service times, and maladministration. This study aims to analyze the gap between the normative concept of public services and their implementation in practice and to identify factors that influence the low quality of public services. The research method used is a qualitative approach with library research through analysis of various literature, laws and regulations, and data from public service supervisory agencies. The results show that the main problems in public services in Indonesia are related to the weak implementation of service standards, low transparency and accountability, and suboptimal professionalism of the apparatus. In addition, maladministration practices such as prolonged delays and procedural deviations are still common. Digital transformation through the implementation of e-government is one effort to improve service quality, although its implementation still faces obstacles in human resources, infrastructure, and bureaucratic culture. Therefore, strengthening public service governance, increasing transparency, and optimizing oversight are necessary to ensure public services are more effective, accountable, and oriented toward the public interest.

Tiarnita Maria Sarjani Siregar; Dhea Ananda Br Barus; Mutiah Mutadayyinah Marbun; Sasri Agustina Putri

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to examine the use of picture books as a visual literacy medium in teaching English at the elementary school level, particularly in the context of English as a Foreign Language (EFL). This research employed a qualitative descriptive literature review by analyzing relevant national and international journal articles published within the last five years. The findings indicate that the integration of visual and verbal elements in picture books contributes significantly to students’ language development, especially in vocabulary acquisition, reading comprehension, and meaning construction. From an affective perspective, the use of picture books enhances students’ motivation, learning interest, classroom participation, and reduces language learning anxiety. The effectiveness of visual media is theoretically supported by Dual Coding Theory, which explains that information processed through both verbal and visual channels strengthens memory retention and comprehension. However, several challenges remain, including the selection of appropriate picture books and teachers’ limited competence in visual literacy. Therefore, systematic instructional planning and professional development for teachers are essential to optimize the use of picture books in EFL classrooms at the elementary level.

Akram, Hafizhul; Sri Nurhayati Selian

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

This study aims to explore parental involvement in the assessment process for children with autism and to understand their experiences, roles, and challenges. The study used a qualitative approach with a phenomenological design involving three parents of children with autism who had undergone assessment by professionals. Data were collected through in-depth interviews, observation, and documentation, then analyzed using thematic analysis. The results revealed five main themes: parents' initial awareness of their child's developmental differences, their role in providing developmental information, emotional experiences during the assessment process, the benefits of the assessment in improving understanding of the child's needs, and challenges faced during the process. The findings indicate that parental involvement significantly contributes to enriching assessment information and improving understanding of the child's condition, despite facing various barriers such as limited knowledge, time, cost, and emotional aspects. This study concludes that a family-centered approach is crucial in the assessment process. Therefore, stronger collaboration between professionals and parents is needed to support the optimal development of children with autism.

Muhammad Eka Purbaya; Prasetyo Hartanto; Satya Fajar Gumelar; Bening Dwi Sasmita

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The rapid growth of digital marketing has increased the demand for a competent workforce, while many vocational school teachers still face limitations in both theoretical understanding and practical implementation of digital marketing practices. This community service program aimed to strengthen the digital marketing competencies of 15 teachers at SMKN 1 Purwokerto through workshops facilitated by certified lecturers and industry practitioners. The program applied a participatory and collaborative approach consisting of needs analysis, workshop sessions, curriculum realignment, industry-based module development, and continuous mentoring over six months. The findings showed significant improvements in teachers’ competencies, with an 82.6% increase in digital marketing comprehension scores, rising from 45.3 to 82.6. In addition, all participating teachers successfully mastered innovative lesson planning and the implementation of digital marketing tools in classroom learning. The program also produced eight validated industry-based learning modules, exceeding the initial target. Furthermore, 87% of teachers who were interested in professional certification successfully obtained certification. The results indicate that collaboration between academics and industry practitioners effectively enhances vocational teachers’ competencies and provides a replicable model for improving the quality and industry relevance of vocational education in the digital era.

Fadli Agus Triansyah; Andi Cici Thania; Marito Ritonga; Nela Permata Sari Lubis; Sakina Balqis +4 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to enhance students’ competencies in business management, production, and operations through an industrial visit to PT. XYZ. The activity involved 65 students from the Entrepreneurship Study Program of Universitas Negeri Medan and was conducted in December 2025. The method used was experiential learning, allowing students to gain direct exposure to real industrial practices. The stages of the activity included preparation, implementation of the industrial visit, observation and data analysis, and evaluation and reflection. The results of the activity indicate significant improvements in five key areas: understanding of business management, production processes, operations management, development of soft skills, and increased entrepreneurial motivation and interest. Students were able to connect theoretical knowledge with real-world applications, thereby enhancing their analytical and practical abilities. In addition, the activity contributed to the development of communication skills, teamwork, critical thinking, and professional attitudes. Overall, this program demonstrates that industrial visits are an effective learning strategy in entrepreneurship education to produce competent, adaptive, and competitive graduates.

Wafiq Ariq Maulana; Fikri Alfarizi; Achmad Muhtadin; Ikmawati Ikmawati

Jurnal Motivasi Pendidikan dan Bahasa 2026 International Forum of Researchers and Lecturers

The rapid advancement of technology has brought significant changes to the field of education, requiring adjustments in the roles and competencies of educators to improve the quality of human resources. The teaching profession is no longer limited to delivering knowledge but also demands the ability to adapt to technological developments, utilize digital tools, and create innovative and relevant learning experiences. This study aims to examine the challenges faced by the education profession in improving the quality of human resources and to identify strategies that can be implemented to address these challenges. This research employs a literature review method by analyzing ten relevant scientific articles using a descriptive qualitative approach. The findings reveal several major challenges, including limited teacher competence and professionalism, constraints in the use of technology, weaknesses in human resource management in education, and the lack of optimal training and professional development programs. In addition, disparities in access and readiness for digital transformation also hinder the improvement of educational quality. The results suggest that improving the quality of human resources through education requires a comprehensive approach, including strengthening teacher competencies, providing continuous professional development, improving educational management, and ensuring adaptive policy support. Therefore, the education profession is expected to play a crucial role as a driving force in producing competent, high-quality human resources who are well prepared to face future challenges.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Titik Sugianti

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The practice of independent nursing by nurses is a form of professional health services that require assurance of certainty and legal protection, especially after the enactment of Law Number 17 of 2023 concerning Health (Health Law) which integrates various health regulations. This study aims to analyze the form of legal protection for nurses in independent practice and identify the supporting and inhibiting factors for this legal protection. Problem formulation, 1) What is the form of legal protection for nurses who provide independent nursing practice services, 2) What are the supporting and inhibiting factors for legal protection for nurses who provide independent nursing practice. The research method used is normative legal research with a qualitative approach, sourced from secondary data in the form of laws and regulations and related legal literature. The results of the study show that the form of legal protection for nurses includes legality guarantees through STR and SIPP, compliance with professional standards and SPO, and the function of medical records as authentic evidence. The main supporting factors include the existence of a clear legal umbrella and nurses' compliance with regulations, while the inhibiting factors involve illegal practices (without permission), negligence in documentation, and ambiguity of authority. Conclusion: Legal protection for Nurse Practitioners in independent nursing practice is conditional and highly dependent on nurses' compliance with applicable legal norms and professional standards. Compliance with licensing, practice standards, and accurate documentation is the main key in optimizing the guarantee of legal protection.

Yacoba Tabita Kinho; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to evaluate the impact of leadership education and training on organizational service effectiveness within the Tambrauw Regency Government, Papua. Leadership training is an important instrument in developing the competencies of Civil Servants to enhance leadership capacity, managerial skills, and public service quality. However, its implementation needs evaluation to determine its impact on organizational performance and service effectiveness. This research uses a qualitative approach with descriptive analysis. The analytical framework applied is the Kirkpatrick training evaluation model, covering reaction, learning, behavior, and results. Data collection was conducted through documentation studies, policy analysis, and literature review on civil servant development and public services. The results indicate that leadership training has a positive impact on improving civil servant competencies and service effectiveness. At the reaction level, participants showed high satisfaction with training materials and methods. At the learning level, there was improvement in leadership knowledge and skills. At the behavior level, participants demonstrated more professional work attitudes, better coordination, and improved decision-making. At the results level, training contributed to improved service quality, efficiency, and innovation. However, challenges remain, including limited resources, hierarchical bureaucratic culture, and weak policy support. Therefore, strong local government commitment is needed to enhance training quality and organizational support. This study contributes to public administration research and offers practical insights for policy development.

Ari Data; Markus U K Yewang; Yeheskiel Nggandung; Jacob Abolladaka; Erika Br. Simanungkalit +3 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service program aims to enhance teachers’ competence in developing Higher Order Thinking Skills (HOTS)-based assessment items to support improved performance in the Computer-Based National Assessment (ANBK) at SMP Negeri Kletek. The main problem faced by the partner school is the limited understanding of teachers in designing assessment instruments that measure higher-order thinking skills, as well as insufficient ability to develop literacy- and numeracy-oriented questions aligned with ANBK characteristics. This condition has resulted in suboptimal learning evaluation quality and limited student readiness for national assessment. The program employed a Participatory Action Research (PAR) approach, emphasizing the active involvement of participants throughout all stages. The implementation included the planning stage through needs assessment and problem identification, the action stage through training and mentoring in HOTS-based item development, the observation stage through evaluation of participants’ work, and the reflection stage to identify achievements and challenges. Data were collected using pre-test and post-test, observation, and reflective discussions. The results indicate an improvement in teachers’ understanding and skills in developing HOTS-based items, as reflected in higher post-test scores. Teachers were able to design competency-based blueprints, contextual stimuli, and analytical, evaluative, and creative questions. This program effectively strengthens teachers’ professional competence and school readiness for ANBK.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Arin Zahra; Chika Kamelia; Madinatul Munawaroh

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

Ida Farida; Ahmad Rizal

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The quality of nursing services is not solely determined by nurses’ technical competence in providing clinical care, but is also influenced by their ability to establish therapeutic communication with patients. Therapeutic communication is a professional interaction process aimed at helping patients understand their health conditions, express their feelings, and develop a trusting relationship with nurses. Effective communication between nurses and patients can increase patients’ comfort during hospitalization and may influence their level of satisfaction with the nursing services provided. This study aimed to determine the relationship between nurses’ therapeutic communication and patient satisfaction in the inpatient ward of Grha Permata Ibu Hospital in 2025. This study used an observational analytic design with a cross-sectional approach. The sample consisted of 182 patients selected using a purposive sampling technique. Data were collected using a therapeutic communication questionnaire and the Patient Satisfaction with Nursing Care Quality Questionnaire (PSNCQQ) to assess patient satisfaction with nursing care. Data analysis was conducted using the Spearman Rank correlation test to determine the relationship between the two variables. Most respondents assessed nurses’ therapeutic communication as good (87%). However, the majority of patients reported poor satisfaction levels (79.7%). The results of the Spearman Rank analysis showed a Sig. (2-tailed) value of <0.001 with a correlation coefficient of rs = −0.438, indicating a statistically significant relationship with a moderate correlation strength between nurses’ therapeutic communication and patient satisfaction. There is a significant relationship between nurses’ therapeutic communication and patient satisfaction in the inpatient ward of Grha Permata Ibu Hospital.

M. Bahtiar Ubaidilla; Ruston Nawawi; Ulfi Fatima’ulliza; Erica Tri Susilorini; Rifka Nur Fatihah +20 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Limited understanding of inheritance law and village financial management among village officials remains a significant issue that may trigger social conflict and weaken village governance effectiveness. This community service program aims to strengthen the capacity of village officials through inheritance law socialization and assistance in village financial management. The activity employed a descriptive method with a participatory approach. Implementation was carried out through structured socialization sessions, interactive discussions, and direct technical assistance adjusted to village administrative practices. Data collection techniques included observation, documentation, and pre-and post-activity evaluations to measure participants’ understanding. The results demonstrate an improvement in village officials’ knowledge of basic inheritance law principles and their awareness of transparent, accountable, and regulation-based village financial management. Furthermore, the program enhanced officials’ understanding of their strategic role in addressing community legal issues and supporting good village governance. Overall, this activity contributes to improving the professionalism and accountability of village administration in delivering community-oriented public services.

Yanuar Wangga Raharja; Itok Dwi Kurniawan

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This article examines the effectiveness and application of management principles of Village-Owned Enterprises (BUMDes) in managing the Ponggok Tourism Village, Klaten Regency, based on Klaten Regional Regulation Number 1 of 2018. As a leading national tourism village, Ponggok Village has demonstrated significant success through the active role of BUMDes Tirta Mandiri. This research employs an empirical legal method with a qualitative descriptive approach to illustrate the actual governance of BUMDes. The findings indicate that BUMDes Tirta Mandiri has optimally applied organizational effectiveness principles through digital innovation, professional corporate management, and the optimization of Umbul Ponggok's water resources. Moreover, the implementation of governance principles based on the regulation has provided a clear legal framework, generated massive Village Original Income (PADes), and promoted inclusive economic growth. However, challenges remain in ensuring that the economic benefits fully reach all marginalized groups. This study underscores the importance of continuous institutional capacity building to maintain the existence and competitiveness of the tourism village.

Muhammad Andra Nurramadhan; Irhamni Rahman

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research was conducted to analyze the process of providing social services for abandoned children at the Sayap Ibu Foundation. Abandoned children are seen as a group with a high level of vulnerability and therefore require special intervention in fulfilling basic rights, protection, and developing their personal capacity so they can develop optimally. The research method applies a qualitative approach that uses interview processes, observations, and documentation studies to obtain the required information. Research findings show that the services provided include aspects of protection, education, fulfillment of basic needs, and psychosocial development which are implemented in an integrated manner by professional staff and volunteers. In its implementation, this service still faces a number of obstacles, including limited human resources, infrastructure, and minimal support from the community, which has an impact on the suboptimal service. However, the Sayap Ibu Foundation still has a significant contribution in improving the welfare of abandoned children through various programs oriented towards social rehabilitation, character strengthening, and empowerment. Therefore, it can be concluded from this study that it is necessary to strengthen comprehensive and sustainable services, as well as closer collaboration between institutions, government and the community in order to increase the effectiveness of handling neglected children by utilizing the functions and roles of foundations to the maximum. Then, the implications of the results of this study can be used as consideration for policy makers and social actors in designing more effective service programs for neglected children.

Iqlimah Nadhilah; Ivan Zairani Lisi; Rini Apriyani

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to analyze criminal acts that may be qualified as perpetrators of the crime of obstruction of justice from the perspective of the criminal law applicable in Indonesia, as well as to analyze the application of the law against perpetrators of obstruction of justice in Indonesia. The type of research used in this thesis is doctrinal research. The doctrinal approach has a normative character; therefore, its object of study consists of a set of legal norms (black letter law) at the level of application (professional constituency), or, at certain levels of analysis, this approach extends to the examination of legal theory. Based on the results of the research, the author finds that the provisions governing acts that may be qualified as the crime of obstruction of justice in Indonesia encompass all forms of interference, from the beginning to the end, with the entire ongoing legal and judicial process. A perpetrator of obstruction of justice is aware that a person has committed a crime or is undergoing a legal process and then deliberately commits acts that may hinder or obstruct law enforcement officials in conducting examinations of the criminal offender, with the purpose that the processes of investigation, prosecution, or examination before the court are impeded, cannot be carried out, or ultimately fail to be carried out. The forms of legal enforcement against perpetrators of acts obstructing the judicial process (obstruction of justice) in Indonesia include, among others, intentionally damaging, concealing, or destroying evidence before or after the commencement of the investigation process.

Ahmad Sofwan; Hari Purwanto; Lidya Fitri Yani; Dyah Palupiningtyas

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strengthen community capacity, enhance homestay development, and ensure long-term sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with tourism managers and homestay operators, direct observation of community practices, and analysis of financial records and visitor data from 2023 to 2025. Findings reveal that inclusive organizational structures, collective price agreements, and youth-led digitalization initiatives foster social cohesion, accountability, and innovation, while service homogeneity and seasonal visitor fluctuations remain critical constraints. The synthesis highlights financial management not merely as a technical tool but as a catalyst for empowerment, enabling equitable income distribution, entrepreneurial growth, and resilience against market volatility. The study concludes that professional financial recording systems, continuous capacity-building, and collaboration among communities, government, and private stakeholders are essential to advance sustainable tourism development. Ultimately, financial management emerges as both a governance mechanism and a strategic pathway for balancing economic growth, cultural preservation, and community empowerment in Somongari Tourism Village.