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Muhammad Hilmy Pandoyo; Bilkis Sukreni Wulan Tunggal; Hasna Na’imah Setyawati; Nur Mahmud Fatturrahman; Anandita Salma Larasati +6 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of cross-sector education based on community participation as an effort to achieve the Sustainable Development Goals (SDGs) in Watangsono Village, Wonogiri. This research employed a descriptive qualitative approach by collecting data through participatory observation, documentation, and Focus Group Discussions (FGD) involving key stakeholders in the village. The results show that the implementation of cross-sector educational programs covering education, health, economy, and environment has a significant impact on improving community knowledge, skills, and awareness. Community participation was reflected through active involvement in various practical activities, such as anti-bullying education, digital literacy training, stunting prevention through local food processing, herbal plant utilization, natural pesticide production, family health massage practices, and strengthening local economic capacity. The participatory and applicative approach encourages two-way knowledge transfer and strengthens community capacity in managing local resources sustainably. Despite challenges such as limited resources and time constraints, the program demonstrates positive contributions to supporting SDGs achievement at the village level. Therefore, cross-sector education based on community participation can serve as an effective strategy in empowering rural communities and fostering sustainable development.

Leni Afriani; Ayu Andira; Muh Taufik Tiaki

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

This research aims to analyze the role and impact of PT Batujaya Bersama Sejahtera (PT BBS) on the socio-economic conditions of the community in Walandano Village, Balaesang Tanjung District. The background of this study is driven by the massive expansion of the mining industry in Central Sulawesi, which triggers a structural shift from traditional agriculture to an industrial economy. This study employs a qualitative method with data collection techniques including in-depth interviews, observation, and documentation. The findings indicate that PT BBS plays a significant role in local economic development by providing employment opportunities, increasing household income, and improving public infrastructure such as roads and jetties. However, the study also identifies social disruptions, including public protests regarding land issues and environmental concerns like dust and noise pollution. The implications of this research suggest that the company must strengthen its Corporate Social Responsibility (CSR) programs by focusing on sustainable community empowerment and more transparent communication to mitigate social risks. These findings contribute to the literature on regional economic development and social change in coastal mining areas.

Adinda Oktavia

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

This Community Service (PKM) activity aims to improve the religious understanding of students through reading the book at the Ar Rohman TPQ, Candinegoro Village, Wonoayu, Sidoarjo. The context of this activity is the limited skills of students in reading and understanding the contents of the book in depth, so that a more interactive and effective learning method is needed so that students are not only able to read, but also understand and practice religious values ​​in everyday life. The method used is Participatory Action Research (PAR) which involves active participation between the activity implementer, TPQ administrators, and students, with the stages of planning, implementation, observation, and reflection. The activity was carried out through reading the book together, explaining the material, as well as question and answer sessions and direct practice that were adjusted to the level of understanding of the students to be more communicative and easy to understand. The results of the activity showed that the reading the book went well and received a positive response from students, marked by an increase in reading ability and understanding of the contents of the book, activeness, enthusiasm, and courage in practice and discussion. Furthermore, this activity contributes to character development, including discipline, responsibility, patience, and self-confidence. Therefore, it is effective in enhancing religious understanding while simultaneously shaping the character of students and deserves continued development.

Meli Ira Ferawati; Supriadi Supriadi; Syafrizal Syafrizal

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Kinerja pegawai merupakan faktor penting dalam keberhasilan organisasi, namun dalam praktiknya masih terdapat variasi kinerja yang dipengaruhi oleh faktor psikologis dan kondisi kerja. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja, kesejahteraan kerja, dan semangat kerja terhadap kinerja pegawai pada CV Berkah Sarana Anugerah. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif, dengan populasi sebanyak 30 pegawai yang seluruhnya dijadikan sampel melalui teknik sampling jenuh. Pengumpulan data dilakukan menggunakan kuesioner dengan skala Likert, kemudian dianalisis menggunakan metode Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa motivasi kerja, kesejahteraan kerja, dan semangat kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, baik secara parsial maupun simultan. Temuan ini menunjukkan bahwa peningkatan kinerja pegawai tidak hanya dipengaruhi oleh kemampuan teknis, tetapi juga oleh faktor psikologis dan kondisi kerja yang mendukung. Implikasi penelitian ini menegaskan pentingnya peran organisasi dalam meningkatkan motivasi, kesejahteraan, dan semangat kerja pegawai guna mencapai kinerja yang optimal dan berkelanjutan.

Anna Kridaningsih; Mareta Yogi Presila; Ilham Nur Widi Pratama; Adimas Permadi; Achmad Yhany Firmansyah +23 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The 2025 Real Work Lectures use the Berdampak model (Real Work Lectures based on Community Impactful). The theme of our group's Community Service Program is the problem of household waste management in Bakalan Village, Gondang District, Mojokerto Regency, which requires proper handling. Open burning of waste causes air pollution and other adverse effects. In an effort to overcome this problem, KKN students have initiated the use of used barrels as a place to burn waste with minimal smoke. This program includes observation and socialization related to innovative technology in waste management. Through this activity, the community is introduced to the use of trash cans that reduce smoke pollution and produce briquettes as an alternative fuel from combustion residues. The program results show an increase in community awareness of waste management and the potential for reducing negative environmental impacts. This innovation opens up opportunities for the community to become a model of independent and sustainable waste management, which can be applied in other villages.

Rachmad Sholeh; Angel Adinda Putri Utama; Achmad Dwi Aprillianto; Adimas Indra Putra; Amelia Zahro +23 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The greening program is an important effort to improve environmental quality and strengthen community awareness of ecological sustainability. This study aims to describe the implementation of tree-planting activities carried out by university students in Kalikatir Village through a participatory approach. The research employed a qualitative descriptive method, using observation, interviews, and documentation as data-collection techniques. The findings indicate that community participation plays a significant role in the success of the program, particularly in selecting planting locations, providing tools and support, and maintaining the planted trees. The greening activities have produced positive impacts, including increased vegetation cover, a cooler village environment, and stronger community awareness of the importance of green spaces. Moreover, collaboration between students and local residents has enhanced social cohesion and supported the sustainability of environmental initiatives. This study concludes that a participatory approach combined with a qualitative descriptive method is effective in understanding the dynamics of implementing greening programs at the village level.

Sri Purwanti; Adam Teguh Ramadhani; Lennyta Eka Rindi Agustin; Freddy Parsaulian Situmorang; Angga Kristandiyo +21 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Household waste management in Gondang Village remains a major problem because waste is not sorted from the source and supporting facilities are still limited, resulting in mixed organic, inorganic, and residual waste, potentially polluting the environment. To support the planned development of a 3R Waste Management Site (TPS 3R) in 2026, a community service activity was conducted aimed at increasing community knowledge, awareness, and readiness regarding waste sorting and the application of the Reduce, Reuse, and Recycle concept. This activity used a participatory approach through outreach, waste sorting demonstrations, installation of educational boards on waste decomposition times, and the provision of separate trash bins in four hamlets. The results of the activity showed an increase in community understanding of waste types, 3R principles, and long-term environmental impacts, accompanied by positive responses and high enthusiasm. The educational boards and facilities provided served as visual reminders that encouraged behavioral change, making this activity an important first step in preparing the Gondang Village community towards sustainable waste management through the 3R Waste Management Site (TPS 3R).

Fajar Budiyanto; Kesia Dyar Prasetyawati; Fajarul Ihfan Nurhuda; Nopi Yanto; Riska Ayu Maharani +20 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The farmer empowerment program in Dilem Village, Gondang District, was implemented through training on the production of solid compost based on livestock manure as an effort to enhance the independence and agricultural productivity of the local farming community. This training was designed to utilize local resources through a village potential–based approach that emphasizes the optimization of livestock waste and organic materials available in the surrounding environment. The implementation methods included socialization activities, material delivery, hands-on practice in compost production, and post-training assistance to ensure the sustainability of technology application at the farmer level. The results of the program indicated an increase in farmers’ knowledge and skills in the compost-making process, enabling them to produce organic fertilizer independently and reduce dependence on chemical fertilizers. This program also had a positive impact on soil quality, production cost efficiency, environmental cleanliness, and supported environmentally friendly and sustainable agricultural practices. Thus, this training activity contributes to strengthening the local economy, improving farmers’ welfare, and developing a sustainable agricultural system based on local resources in Dilem Village in a continuous and practical manner.

Abidha Khoiroh

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Natural Sciences or often known as (IPA) is a subject taught in Islamic Elementary Schools. Natural Sciences is the study of humans and the study of problems on how humans themselves develop their lives better. This study aims to determine the achievement of the science learning program of making simple water filters to improve the knowledge of MI students in Tenaru Village, Driyorejo District. This type of research refers to the Participatory Action Research (PAR) method approach. This method is a learning approach to solve problems, meet practical needs in society, produce knowledge, and encourage social change in society. Data analysis techniques in the Participatory Action Research (PAR) method for the science learning program of making simple air filters are carried out comprehensively and participatory. Data collection techniques are carried out through observation, conducting direct interviews to measure their level of knowledge, and documentation of practical results. The results of the study indicate that the science learning program of making simple air filters to improve the knowledge of MI students in Tenaru Village, Driyorejo District has proven effective in improving students' understanding of the concept of water filtration and the importance of maintaining water cleanliness. Through hands-on activities, students can observe the filtration process in action, understand the function of each layer of material, and gain a fun and contextual learning experience.

Titis Widowati; Benny Sigiro; Bambang Agus Diana

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

Luisa Adonia Bamae; Esrah D.N.A. Benu; Diana S. Tabun

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research is entitled Oko Mama as a Tool of Political Consolidation in Society (Atoin Pah Meto) (Case Study of the 2023 Village Head Election in Saenam Village, West Miomaffo District, TTU). The main problem of this research is how oko mama as a tool of political consolidation in the village head election in Saenam Village, in establishing relations between candidates and the community in the village head election in Saenam Village, West Miomaffo District, TTU. The theory used in this study is the theory of political consolidation which refers to oko mama as a tool of political consolidation in Society (Atoin Pah Meto). The results of this study indicate that Oko Mama has several functions, namely as a cultural, as a form of appreciation to guests to convey a purpose, where oko mama is a tool for political consolidation ahead of the village head elections. However, in this study, oko mama does not provide a certainty for the community to choose the candidate due to several factors including educational factors and the community's perception of the candidate. The conclusion of this study is that Oko Mama is a tool for political consolidation in Sgenam Village, but it cannot guarantee that the candidate will obtain the most votes and win the village head election due to educational level and various public perceptions about the candidate. Traditional leaders have power in Saenam Village, but they cannot unite the community if the consolidation tool used is Oko Mama.

Ahmad Syauqi Albaar

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The routine prayer recitation activity with teenagers in Jatikalang Village, Krian, Sidoarjo, essentially arose from the need for moral development among teenagers amidst today's increasingly complex and externally influenced lives. Through this activity, it is hoped that teenagers can become closer to religious values ​​without feeling patronized, as the activities are simple and relevant to their daily lives. Furthermore, a sense of community among teenagers is fostered, becoming more than just a form of worship but also a positive gathering space. The implementation itself uses an Asset-Based Community Development (ABCD) approach, emphasizing existing community potential, such as the role of administrators, youth involvement, and available village facilities. The activity is relatively simple, starting with an opening and reciting prayers, rowi Diba' (the prayer of the Prophet), mahalul qiyam (the prayer of the Prophet), and closing with a short sermon (kultum) usually containing light but impactful messages. These activities are beginning to show changes: teenagers are becoming more active, a sense of togetherness is growing, and good habits such as discipline, mutual respect, and responsibility are gradually emerging. Furthermore, this activity serves as an alternative to prevent teenagers from getting caught up in less beneficial activities. There are still challenges, particularly with fluctuating attendance and the strong influence of the external environment. However, if maintained and developed consistently, this activity has great potential to become a platform for social and spiritual development for youth. Overall, this sholawat routine is quite effective in developing religious character and strengthening social ties within the community.

Mochamad Irfan; Rizka Amelia Rachamadita; Aditya Wardhana; Mochammad Dzulfiqar Khoirumansyah; Nova Belinda Ramadhani +19 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The purpose of this community service program is to enhance the capacity and independence of Micro, Small, and Medium Enterprises (MSMEs) by providing improved training in business management. The program covers the use of digital technology in the agricultural sector, the implementation of occupational safety and health practices, intellectual property protection, and simple financial record-keeping practices. In Pugeran Village, the activities were carried out using a collaborative approach involving the village government, MSME actors, and university students participating in the Community Service Program (Kuliah Kerja Nyata). A qualitative descriptive approach was employed through observation, interviews, and focus group discussions, complemented by direct mentoring and counseling sessions. The results indicate that MSME actors have begun to understand the importance of maintaining simple financial records, utilizing digital technology to market their products, and becoming more aware of workplace safety as well as legal protection for their businesses. The program also encouraged MSME actors to shift their perspectives and manage their enterprises in a more professional manner. However, the speed of implementation varied depending on differences in age, educational background, and established business habits. Overall, this community service activity contributed to strengthening the capacity of MSMEs and supporting sustainable economic growth in the village

Agus Sunaryo; Sinta Restu Ningsih; Sri Puji Astutik; Arini Setiawati; Sal Sabila Afiatul Uma +21 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) are one of the key pillars of the rural economy, including in Karangkuten Village. Although they exist in significant numbers and possess considerable economic potential, most rural MSMEs still face various limitations in the marketing aspect, particularly in utilizing rapidly developing digital media. This Community Service Program (KKN) of the Faculty of Economics aims to support the digitalization process of MSMEs through the creation of engaging promotional videos integrated with the official website of Karangkuten Village. The implementation method of this program includes stages of socialization for MSME actors, video recording in six hamlets, a systematic editing process, as well as uploading and handing over the results to the village government. The results of the activity indicate that this program successfully produced MSME promotional video content that is not only engaging and informative but also suitable for publication on the village website as a digital promotional medium. In addition to increasing the visibility and branding of MSMEs, this program also contributes to strengthening the image of Karangkuten Village as a culinary village and a center for innovative creative MSMEs. This program is expected to provide long-term impacts in improving the competitiveness of MSMEs and encouraging sustainable and inclusive rural economic growth.

Dewi Lestari, Olivia; Fitriani, Fitriani; Lisa Fitriana; Mochammad Isa Anshori

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Transformasi digital menuntut organisasi untuk meningkatkan kompetensi karyawan melalui program pelatihan, namun tingkat partisipasi karyawan sering kali masih rendah meskipun fasilitas telah tersedia secara memadai. Penelitian ini bertujuan untuk menganalisis peran Nudge Theory sebagai strategi dalam memengaruhi perilaku karyawan terhadap partisipasi program pelatihan, dengan fokus pada penerapan Choice Architecture dalam konteks manajemen sumber daya manusia. Penelitian ini menggunakan pendekatan kajian literatur dengan strategi integrative review yang mengkaji berbagai publikasi ilmiah bereputasi terkait Behavioral Economics, human resource development, dan pembelajaran karyawan. Hasil penelitian menunjukkan bahwa intervensi berbasis nudge, seperti pengaturan default, penyederhanaan pilihan, dan penggunaan pengingat kontekstual, secara konsisten mampu meningkatkan partisipasi pelatihan karyawan secara sukarela. Selain itu, efektivitas intervensi tersebut dipengaruhi oleh integrasi dengan faktor motivasi intrinsik yang selaras dengan prinsip Self-Determination Theory. Penelitian ini memberikan kontribusi konseptual berupa kerangka integratif yang menggabungkan perspektif Behavioral Economics dan human resource development, serta menawarkan implikasi praktis bagi HR leaders dalam merancang strategi pembelajaran yang lebih efektif, adaptif, dan berbasis perilaku.

Ulfa Rahmawati; Idelfonsus Worong; Catur Puji Rahayu; Vivi Dwi Purwati; Nurur Rosyidah +19 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Impactfull Community Service Program (KKN) of Universitas Mayjen Sungkono in Pohjejer Village was conducted to optimize the utilization of butterfly pea flower (Clitoria ternatea) as a local resource that has not been fully utilized. The main problem faced by the community, particularly housewives, is the limited knowledge and skills related to the benefits, processing techniques, and business opportunities of butterfly pea flowers. This program aimed to enhance community knowledge and skills in processing butterfly pea flowers into herbal beverage products with economic value and the potential to be developed as home-based enterprises. The implementation methods included a community organizing approach, participatory socialization, interactive discussions, and direct demonstrations of herbal beverage production using butterfly pea flowers. The results indicated an improvement in participants’ understanding of the health benefits of butterfly pea flowers, appropriate processing methods, and their potential development as MSME products. In addition, the program increased participants’ interest and motivation to independently produce herbal beverages as an additional source of household income. Overall, this KKN program had a positive impact on encouraging the utilization of local resources to improve household economic conditions and empower rural communities.

Teki Teguh Setiawan; Pitutur Tustho Gumawang; Wisnu Samodro

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

Traditional artworks, amidst the tide of modernization and digitalization, face the challenge of being stigmatized as static relics of the past. However, in the midst of increasingly modern civilization, traditional artworks are perceived to possess philosophical values ​​for the younger generation. The meanings contained in traditional songs possess a social perspective lacking in most traditional songs composed in the modern era. The purpose of this article is to examine the lyrics of Ki Nartosabdo's song "Lumbung Desa" philosophically and sociologically, applying Roland Barthes's semiotic theory. The research method used is a qualitative descriptive approach to analyze semiotics, comprising the significance of denotation, connotation, and myth.The analysis shows that the denotation in the lyrics of "Lumbung Desa" depicts agricultural activities occurring in rural communities. Connotatively, the lyrics interpret the values ​​of human spirituality towards God, integrity in work, and food self-sufficiency. From a mythical perspective, the lyrics symbolize the values ​​of harmony in social life and mutual cooperation as a solid foundation for building national stability and progress. Further analysis of the song lyrics' relevance in the modern era shows that the meaning of "Lumbung" has transformed into financial and digital independence, while the value of "Rukun" points to the application of ethics in the use of digital media in the modern era. This article concludes that preserving traditional songs is a strategy to revive culture as a manifestation of material progress that impacts the well-being of modern society.

Pratama, Anugrah; Mutmainnah Mutmainnah

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

This community service program addresses the growing ethical challenges of design practices in social media, particularly among children and adolescents. Social media platforms are not merely communication tools but persuasive digital products that influence behavior, emotions, and information consumption. This program aimed to enhance ethical design literacy among members of the Children’s forum in Tangerang Regency through an interactive workshop combining theoretical education, case studies, and practical design exercises. The methodology involved participatory training sessions, including lectures on design ethics, identification of dark patterns, privacy-by-design practices, and hands-on content creation using social media platforms. The results indicate increased participant awareness of ethical principles such as transparency, visual honesty, respect for copyright, and privacy protection. Participants demonstrated improved ability to identify unethical design elements and to produce simple yet responsible visual content. The program contributes to strengthening digital ethics awareness among young social media users and highlights the importance of collaborative, community-based approaches in fostering responsible digital culture.

Sari Ningsih; Djarot Hindarto; Fauziah Fauziah; Asrul Sani; Endah Tri Esti Handayani +5 more

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (PKM) collaboration organized by LLDikti Wilayah III represents a synergistic initiative among higher education institutions to support village digitalization based on the Smart Village Smart Governance concept. The program involved Universitas Nasional as the lead university, in collaboration with Universitas Muhammadiyah Prof. Dr. HAMKA and Institut Transportasi dan Logistik Trisakti as partner institutions, and was implemented in Kademangan Village, Mande District, Cianjur Regency. The activity focused on developing and socializing the Kademangan.net village service website as a digital platform to enhance transparency and efficiency in public services, including access to village information, public complaints, and MSME promotion. The program began with a socialization session at the Village Hall involving village officials and residents, followed by field surveys at the local Posyandu and residents’ homes to identify community needs and preferences regarding digital services. The results indicate that village service digitalization improves accessibility and time efficiency for residents, although assistance is still needed for those less familiar with technology. Overall, this collaborative PKM initiative contributes to strengthening digital-based village governance and serves as a sustainable model of inter-university collaboration in empowering rural communities through information technology.

Tri Nurhayati; Eliada Herwiyanti; Laeli Budiarti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.