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Imas Nurjanah; Rindasari Munir; Sri Dina; Soleha Soleha; Riski Septiani

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Hypertension in pregnant women and Women of Reproductive Age remains a significant health problem in West Java Province. The prevalence of hypertension among pregnant women in West Java is approximately 10.57%, higher than the national rate of 6.18%, while the prevalence among WRA ranges from 25% to 30%. This study employed a pretest–posttest design with health counseling provided to 25 pregnant women and Women of Reproductive Age in RW 05, Kertamaya Subdistrict, Bogor City. Data were collected using knowledge and attitude questionnaires before and after the counseling and analyzed using the Paired Sample T-test. The results showed a significant increase in participants’ average knowledge and attitude scores after the educational intervention (p < 0.05). Based on the Paired T-test, the intervention yielded a p-value of 0.000, indicating a statistically significant improvement in both knowledge and attitudes. These findings demonstrate that health education is effective in increasing knowledge and fostering positive attitudes regarding hypertension among pregnant women and Women of Reproductive Age.

Fitria Lestari; Shanti Ariandini; Shinta Purnamasuti; Afthalia Oktavisha; Siti Fauziatu +2 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

World Health Organization (WHO) reports that immunization is able to prevent approximately 3–5 million deaths each year; however, a number of children still do not receive optimal immunization coverage due to insufficient parental knowledge. This study aimed to analyze the effect of health education on improving mothers’ knowledge regarding early childhood immunization in RW 04, Kertamaya Subdistrict, Bogor City, in 2026. This study employed a pre- experimental design with a one-group pretest–posttest approach involving 30 respondents. Knowledge levels were measured using a questionnaire before and after the health education intervention and analyzed using the Paired Sample T-Test. The results indicated a statistically significant difference in mothers’knowledge levels before and after the health education intervention (p = 0.029). In addition, the proportion of respondents with good knowledge increased from 76.7% in the pre-test to 93.3% in the post-test. These findings demonstrate that health education has a significant effect on improving mothers’ knowledge and can serve as an effective promotive intervention to support the success of community-level immunization programs.

Janet Wilsye Litualy; Sitti Fatimah Kamaruddin; Engrith Grafelia Leunupun; Thimotina Killay; Fanny Monica Anakotta +2 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.

Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab

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

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

Ester Lidia Paseki; Nofierni Nofierni; Sandra Dewi

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

Effective communication is essential for teamwork effectiveness in healthcare, particularly in inpatient units where patient care requires coordination among multiple professionals. Internal data from Hospital X showed that more than 50% of medical incidents in the last two years were related to miscommunication among healthcare workers. In addition, the 2024 employee satisfaction survey reported that workplace communication satisfaction was only 62%, below the hospital target of 75%. This study aimed to examine the influence of effective communication on teamwork effectiveness with interprofessional collaboration as an intervening variable at Hospital X.This study used a quantitative cross-sectional design involving 226 healthcare workers, including doctors, nurses, and medical support staff. Data were analyzed using the Three-Box Method and PLS-SEM. The findings revealed that effective communication significantly influenced teamwork effectiveness both directly and indirectly through interprofessional collaboration. Interprofessional collaboration also acted as a significant mediating variable between communication and teamwork effectiveness. These results indicate that communication is a key foundation for strengthening collaboration and improving teamwork in hospitals. Therefore, hospitals should enhance communication training and interprofessional collaboration programs to improve healthcare quality and patient safety

Elia Rossa; Nurasia Natsir

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

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.

Anita Kartika Putri; Ida Budiarty

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

Stunting remains a persistent nutritional challenge that threatens human capital development in Indonesia. This study examines the effects of exclusive breastfeeding, female education, sanitation, access to safe drinking water, inadequate food consumption, and poverty on stunting prevalence across 34 provinces in Indonesia during 2017–2024. The study employs a random-effects Panel EGLS estimator with Panel Corrected Standard Errors (PCSE) to address heteroskedasticity and cross-sectional dependence in provincial panel data. The findings reveal that exclusive breastfeeding, female education, and adequate sanitation significantly reduce stunting prevalence, while poverty significantly increases it. Interestingly, inadequate food consumption is negatively associated with stunting prevalence, potentially reflecting the contribution of government nutritional assistance and social protection programs. In contrast, access to safe drinking water does not show a statistically significant effect. Among the explanatory variables, female education is strongly associated with reductions in stunting. These findings highlight the importance of strengthening women’s education, improving sanitation quality, and expanding poverty-alleviation and nutrition-sensitive interventions to accelerate reductions in stunting and support the achievement of Sustainable Development Goal 2 in Indonesia.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Abriadi Abriadi; Ramlah Yusran; Fadhillah Afifah; Faradillah Rusliana; Sahrul Syawal

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of fine motor skills and collaborative character is an essential foundation during the golden age period to support children’s academic readiness and social development. However, learning stimulation at Tamalate State Kindergarten is still largely dominated by conventional methods that lack variety and interactive activities. This community service program aims to implement constructive Straw Connectorsmedia as an innovative learning solution to stimulate children’s fine motor skills and cooperative character. The implementation methods included teacher workshops, classroom application with students through collaborative constructive play activities, and evaluation of learning achievements. The findings revealed a significant improvement in children’s fine motor skills, with the average score increasing from 1.67 in the Pre-Test to 3.27 in the Post-Test. Furthermore, 60% of the children achieved the Very Well Developed (BSB) category in collaborative character development. Through the use of Straw Connectorsmedia, students were able to create complex architectural products such as construction bridges and windmills. The study concludes that Straw Connectorsmedia is effective in improving visual-motor coordination, creativity, and collaborative skills while fostering social empathy through interdependent interaction among children during the learning process.

Rafiqi, Iqbal; Sarah, Murniah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Dewilna Helmi

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Rapid developments in digital technology have had a significant impact on students’ lives, particularly in the use of social media and excessive consumption of digital content. The phenomenon known as Brain rot has become a growing concern because it can affect students’ concentration, learning motivation, and quality of thinking. This study aims to provide education regarding the impact of brain rot on students’ concentration and learning motivation in the digital era. The activities were carried out through counseling methods, interactive discussions, and mentoring for junior high school students. The materials presented included the definition of brain rot, the effects of excessive digital media use, the importance of learning time management, and strategies to improve learning focus. The results of the activity showed that students gained a better understanding of the negative impacts of uncontrolled digital media use. In addition, students began to realize the importance of limiting gadget use and increasing productive learning activities. This educational program also helped raise students’ awareness of the importance of maintaining mental health and cognitive abilities amid the rapid development of digital technology. Through this educational activity, students are expected to use technology wisely so that their concentration and learning motivation can improve optimally. Educational programs regarding brain rot need to be carried out continuously as part of strengthening digital literacy within the school environment.

Yovita Serviana Ona Watu; Theny I. B. K. Pah; Belandina L. Long; Cataryn V. Adam

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

This study aims to analyze the role of the Regional Disaster Management Agency (BPBD) of East Flores Regency in managing the eruption disaster of Mount Lewotobi Laki-Laki during the pre-disaster, emergency response, and post-disaster phases. The study employed a descriptive qualitative method involving 18 informants from BPBD and affected communities in Wulanggitang and Ile Bura Sub-districts. Data were collected through observation, interviews, and documentation. The findings show that during the pre-disaster phase, BPBD implemented preparedness measures through disaster-prone area mapping, the establishment of Disaster Preparedness Teams and Disaster-Resilient Villages, public outreach, and the use of local wisdom. However, outdated contingency plans, limited early warning systems, weak relocation efforts, and low public awareness contributed to panic and casualties during the eruption. In the emergency response phase, BPBD successfully coordinated evacuation efforts, established emergency posts, and distributed logistics effectively. Nevertheless, displaced communities experienced discomfort due to prolonged emergency conditions and limited fulfillment of basic needs in temporary shelters. In the post-disaster phase, BPBD conducted rehabilitation and reconstruction through transportation recovery, trauma healing programs, and permanent housing development based on the Rehabilitation and Reconstruction Plan (R3P). However, limited funding and delays in reconstruction processes remained major challenges. Therefore, improving coordination, institutional capacity, disaster communication, and community participation is essential for effective disaster management.

Musa Efraim Umbu Togola; Wiliam Djani; Ardy Y. Pandie; Adriana R. Fallo

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

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

Dian Mawarni

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

Hospitals play a strategic role in improving public health through professional, safe, and high-quality healthcare services. In modern healthcare organizations, service quality is not only determined by medical facilities and technology but also by the quality of human resources, particularly healthcare workers who directly interact with patients. This study aims to analyze the influence of authentic leadership on healthcare workers’ performance and hospital service quality. The study employed a quantitative explanatory research design involving 120 healthcare workers in a hospital setting. Data were collected using questionnaires and analyzed through multiple linear regression analysis. The findings demonstrate that authentic leadership has a positive and significant effect on healthcare workers’ performance, with a regression coefficient value of 0.648 and a significance level of 0.000. Furthermore, authentic leadership indirectly influences hospital service quality through healthcare workers’ performance, with an indirect effect value of 0.521. These findings indicate that leaders who demonstrate honesty, transparency, integrity, and interpersonal support are able to create a healthy work environment that enhances healthcare workers’ motivation, responsibility, and professionalism. Consequently, improved employee performance contributes to better hospital service quality, particularly in responsiveness, empathy, and communication with patients. This study highlights that authentic leadership is an effective leadership approach for strengthening healthcare human resources and improving hospital service quality in contemporary healthcare organizations.

Agustinus Abraham

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

This study examines the Massuru’ Tondok ritual as a space for encountering the Transcendent within the Aluk Todolo belief system of the Torajan community in the villages of Suppiran, Mesakada, and Salisali (SMS), Pinrang Regency, South Sulawesi. The ritual is understood not merely as a cultural tradition, but also as a religious expression through which the community establishes a relationship with Puang Matua as the Supreme Being. This research employs a qualitative method using a literature review approach. The analysis is based on Ninian Smart’s theory of the dimensions of religion, particularly the doctrinal, mythological, ritual, experiential, ethical, social, and material dimensions. The findings reveal that Massuru’ Tondok contains interconnected religious elements manifested through myths, ritual symbols, sacrificial offerings, prayers, customary regulations, communal participation, and sacred material objects. The ritual functions as a medium for expressing gratitude, seeking protection, fertility, and prosperity, while also strengthening social solidarity and maintaining harmony between humanity, nature, and the Divine. Therefore, this study concludes that Massuru’ Tondok represents a living religious and cultural heritage that continues to hold deep spiritual and social significance for the Aluk Todolo community.