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The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

This article aims to analyze Sie Hian Ling's Hikajat Njonja Kam Giok Nio (1925) through Judith Butler's theory of gender performivity in order to uncover the mechanism of gender regulation in the colonial context of the Dutch East Indies. The narrative tells the social destruction of Njonja Kam Giok Nio, the wife of a Chinese Luitenant in Tjibingin, who loses her status, family, and dignity due to her involvement with Stamboel comedy actor Siek Ting San. The analysis shows that text functions as a discursive regulatory apparatus that constructs gender as a performance that must be repeated through signs of modesty, chastity, and marital status, rather than innate identity. With the concepts of iteration, desire-performattity, radical transgression, abjection, and normative re-iteration, this article reveals how colonial moralistic narratives maintain heteronormativity through the threat of systematic social destruction. Njonja Kam Jade Nio, who originally succeeded in the performance of honorable femininity, experienced gender un-doing when entering public spaces without supervision, became an active desire agent, and was in contact with lower-class subjects. The consequence is total abjection in the form of physical expulsion, renaming, economic exclusion, and intervention by the colonial apparatus. The results of the study confirm that gender analysis cannot be separated from colonialism and class as a system of power that produces each other in the historical context of the Dutch East Indies in the 1920s.

This research aims to analyze the implementation of public service innovations through the Cheap Food Movement in realizing sustainable food security in Sorong City. The research uses a qualitative approach, collecting data through in-depth interviews, observations, and documentation of key informants at the Sorong City Food Security Office, business actors, and beneficiary communities. Data analysis used the Miles and Huberman model, with triangulation of sources and methods to ensure data validity. The study results show that the Cheap Food Movement has increased community food accessibility through regular implementation, a coordinated distribution system, and partnerships with local farmers. Price affordability is achieved through cross-subsidization and a reduction of up to 30% of the market price in the distribution chain. The program's sustainability is supported by local economic empowerment and multi-stakeholder collaboration. The research implications inform the development of public service innovation models grounded in community needs. The study's limitations lie in its focus on a single region, which limits generalization. Recommendations aim to expand the program's scope, strengthen technology-based monitoring systems, and replicate models in other areas with similar conditions.

This paper examines how Somaliland’s liberalized, privately led telecommunications sector, once a state monopoly and now dominated by local firms, has become a driver of economic growth, financial inclusion, and infrastructure development, with Telesom as the leading example. Drawing on sectoral history, market composition, and coverage data, the study shows how Telesom and its competitors have built nationwide networks, delivered low-cost services, and enabled mobile money-based financial services in the context of weak formal banking. Focusing on Telesom’s ZAAD platform, the paper analyzes its ecosystem business model (salary payments, merchant networks, and high-frequency transactions), its contribution to financial inclusion, and its alignment with international anti–money laundering and customer due diligence standards. At the same time, it identifies ethical and prudential gaps, especially the absence of formal deposit protection, limited transparency in financial reporting and taxation, and the lack of an independent telecommunications regulator, which pose risks to consumers and systemic stability. Overall, the paper argues that Telesom illustrates how sustainable finance in telecommunications can combine innovation, inclusion, and profitability, provided that stronger governance, disclosure, and consumer protection frameworks are implemented to secure long-term sector resilience. 

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

Conflicts in transmigration areas are generally multidimensional and influenced by social, economic, land, and institutional factors. This study aims to identify the forms and distribution of conflicts in three districts of the transmigration area, namely Momi Waren District, Ransiki District, and Oransbari District, as well as to formulate a smart system-based conflict resolution approach through the use of spatial data, local institutions, and local wisdom-based settlement practices. Based on field mapping, four main categories of conflict were identified: 1) Land conflicts occur throughout the transmigration sites in the form of claims to transmigration land that has not been handed over to transmigrants because the compensation price is below normal. In addition, there is no ATR BPN office in South Manokwari Regency, one of whose functions is community empowerment and conflict resolution. 2) Economic conflicts occur because transmigrants are registered and recorded in the population registry, making it easy for them to access capital. Several economic activities in agriculture and transportation services are dominated by transmigrants, causing economic jealousy. 3) Social conflicts occur when the distribution of social assistance is uneven and the excessive use of illegally sold alcoholic beverages causes social unrest. 4) Institutional conflicts occur when civil servants, police, and military personnel are recruited, and not all indigenous Papuans who are nominated can be accommodated, requiring the involvement of tribal councils to formulate recommendations for recruitment that prioritize indigenous Papuans. The root causes of the conflict were analyzed using a root cause analysis approach that covered unclear land boundaries, unequal economic access, weak coordination between institutions, and low social trust due to differences in interests between groups. This study utilizes best practices from the Tribal Council, the South Manokwari Regency Transmigration and Manpower Office, the Religious Harmony Forum, and the Social Services Office as the basis for developing smart maps for an early warning system for conflicts. The results of the study formulate a Smart Conflict Resolution System framework consisting of three main components: (1) participatory spatial mapping of conflicts and key actors, (2) integration of institutional databases and social-customary mediation channels, and (3) design of smart maps as a mitigation and decision-making tool in transmigration areas. This system is expected to strengthen collaborative governance, prevent conflict escalation, and realize inclusive and sustainable management of transmigration areas

Durian Bhineka Bawor is one of the leading local commodities of Alasmalang Village with high economic potential. However, product promotion and marketing activities are still dominated by conventional methods and limited local networks, resulting in restricted market access, low competitiveness, and the absence of structured product information documentation. This community service program aims to address these challenges through the implementation of an interactive website integrated with an AI Agent, serving as a centralized information platform as well as a digital product ordering service. The main objectives of this program are to strengthen local durian branding through the utilization of modern digital technology, expand market reach, and enhance community digital literacy. The implementation method was carried out in several stages, including program coordination and socialization, content needs assessment, website design and development, AI Agent and WhatsApp server integration, system testing, manager training, official deployment, and continuous assistance. The AI Agent provides interactive services in the form of product information delivery, personalized recommendations, and order facilitation directly connected to the admin dashboard and social media platforms, thereby accelerating transaction processes and improving consumer experience. The expected outcomes of this program include the establishment of a more professional, transparent, and efficient promotion and ordering system for Durian Bhineka Bawor products. The developed platform is expected to expand market access, increase product sales, and create new digital-based business opportunities. Furthermore, this program contributes to community empowerment by improving digital skills and technology management capabilities to support local economic independence and competitiveness.

This study examines the experience of access to health services and resilience strategies in adolescents with unplanned pregnancies in Makassar, Indonesia. Access to quality reproductive health services is important for adolescents' well-being, but they often face systemic barriers that affect access to health services and outcomes. The study used an Interpretative Phenomenological Analysis (IPA) approach on seventeen adolescent girls aged 15–19 years who had an unplanned pregnancy between June–November 2023. Data were collected through in-depth semi-structured interviews, recorded, verbatim transcribed, and analyzed by a six-stage science process. Two main themes were found: Navigating Closed Doors: Systematic Barriers to Care and Finding Light in Darkness: Resilience and Agency. Participants faced a variety of layered barriers, including a lack of information about health services and rights, geographical and economic constraints, age-based discrimination, parental notification obligations, fear of legal consequences especially related to abortion, family control over decisions, and limitations in adolescent-friendly services. Nonetheless, adolescents show resilience through seeking strategic help, resistance to pressure, spiritual and religious coping, peer support, gradual acceptance of maternal identity, educational sustainability, and positive meaningfulness of difficult experiences. These findings point to the need for a transformation of the health system that not only improves attitudes of health workers, but also addresses structural barriers such as confidentiality, age discrimination, and service availability, while strengthening agency and adolescent coping strategies.

Social Studies (IPS) learning at the elementary school level plays a strategic role in shaping students’ understanding of social, cultural, and economic life, as well as national values. This study aims to analyze the differences between the 2013 Curriculum and the Merdeka Curriculum in IPS learning, including planning, implementation, the use of methods and media, and the assessment of learning outcomes. The research employed a descriptive qualitative approach with a case study, collecting data from curriculum documents, lesson plans (RPP), syllabi, classroom observations, interviews with teachers and school principals, and student questionnaires. The results indicate that the 2013 Curriculum provides a clear learning structure, detailed lesson plans, and systematic material organization that facilitates teachers, but it is less flexible and less contextualized for students. In contrast, the Merdeka Curriculum emphasizes flexibility, relevance of content to the local context, innovative methods such as project-based learning and blended learning, as well as holistic assessment focusing on critical thinking skills, social literacy, and student character. The implementation of the Merdeka Curriculum can enhance students’ learning interest, active participation, understanding of social concepts, and social awareness; however, its effectiveness depends on teacher readiness, school support, facilities, and consistency in assessment. These findings suggest that selecting an appropriate IPS curriculum should consider a balance between structure and flexibility, content relevance, teacher competence, and supporting facilities.

Type 2 Diabetes Mellitus is a chronic disease with an increasing prevalence and requires long-term therapy, resulting in a significant economic burden on healthcare systems. This study aimed to analyze the cost-effectiveness of antidiabetic drug use among Type 2 Diabetes Mellitus patients in the inpatient unit of Dr. R. Hardjanto Hospital, Balikpapan. This research employed an observational analytic design with a cross-sectional approach and retrospective data collection from medical records and administrative data for the period January–December 2023. A total of 54 patients who met the inclusion criteria were included as study samples. Therapeutic effectiveness was assessed based on the achievement of random blood glucose levels ≤200 mg/dL, while the analysis focused on direct medical costs. Cost-effectiveness was evaluated using the Average Cost-Effectiveness Ratio (ACER) and Incremental Cost-Effectiveness Ratio (ICER). The results showed that Metformin–Apidra therapy achieved higher clinical effectiveness (92%) with an average cost of IDR 3,636,721 and an ACER value of IDR 39,529. Meanwhile, Glimepiride–Sansulin therapy demonstrated 81% effectiveness with a lower average cost of IDR 2,519,259 and an ACER value of IDR 31,101. The ICER value of IDR 10,158 indicates the additional cost required to achieve a 1% increase in effectiveness. In conclusion, Metformin–Apidra therapy is more clinically effective, whereas Glimepiride–Sansulin therapy is more cost-effective economically.

Tobacco is a leading commodity that forms the foundation of the rural economy, but its cultivation faces challenges in the form of labour intensity, significant capital requirements, and farmers' lack of understanding of systematic cost structures. This study aims to analyse the production cost structure and evaluate the economic efficiency of tobacco farming managed by the Batu Daun Farmer Group in Batuan Village, Sumenep Regency. The research method used a qualitative descriptive approach with data collection through in-depth interviews with the head of the farmer group, field observations, and analysis of financial documents as secondary data. The analysis focused on identifying fixed and variable costs, as well as evaluating economic performance using the Break Even Point (BEP) and Revenue-Cost Ratio (R/C) indicators. The results showed that the total production cost was IDR 28,597,500 (fixed costs of IDR 3,450,000 and variable costs of IDR 25,147,500) for the production of 2,800 kg of tobacco with a gross income of IDR 70,000,000. The R/C ratio value of 2.44 (>1) indicates that the business is operating efficiently and profitably, while the BEP of 215.4 kg shows that actual production far exceeds the break-even point, meaning that the business is in an economically safe zone. The results of the study conclude that the tobacco farming business of the Batu Daun Farmer Group is economically viable and efficient.

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

Gununganyar Reservoir in Tuban Regency is one of the reservoirs used as a source of livelihood for the local community. However, further development and utilization of Gununganyar Reservoir have yet to be undertaken. The development of a small-scale floating Photovoltaic Solar Power Plant (floating solar panels) at Gununganyar Reservoir, aimed at providing an alternative and renewable energy source for operating raw water pumps and for supporting the Gununganyar Nature Tourism (WAG) initiative, constitutes an innovative and strategic effort to enhance energy efficiency and environmental sustainability in rural areas. This study focuses on the design and performance assessment of a floating solar panel system constructed with processed bamboo as an alternative floating material replacing HDPE, while integrating local wisdom and environmental conservation principles to minimize the reservoir’s carbon footprint. The methodology employs a simple quantitative approach combined with a literature review of relevant studies. Based on the analysis, the design of this small-scale floating solar panel system utilizes a 170 Wp off-grid solar module mounted at a tilt angle of approximately 7,1°, capable of generating a peak power output exceeding 2,962 kWp and supported by a battery capacity of  328,33 Ah. The implementation of these floating solar panels is expected to serve as a model for reservoir development by promoting energy self-sufficiency, stimulating local economic growth, and contributing to the achievement of net zero emissions by 2060.

Culinary MSMEs serve as a vital economic pillar; however, they often encounter significant internal management obstacles and low digital competitiveness. Sabila Snack & Bakery faces complex challenges, including unstructured production schedules, limited digital marketing literacy, inconsistent visual branding, and financial record-keeping that remains intertwined with personal funds. This community service initiative aims to provide applicable solutions by strengthening internal management and digital marketing strategies to enhance operational efficiency and business competitiveness. The methodology employed is Participatory Action Research (PAR), encompassing stages of observation, interviews, technical assistance, and evaluation. The results indicate a significant transformation in business governance. The implementation of daily production schedules has successfully improved workflow regularity and operational efficiency. Furthermore, branding reinforcement through the establishment of a permanent logo, the creation of systematic product catalogs, and the optimization of social media platforms such as WhatsApp Business, Instagram, and TikTok has effectively increased business visibility and professionalism in the digital sphere. Additionally, the application of a simple bookkeeping system has fostered administrative discipline and a clear separation between personal finances and business capital. Overall, this intervention has successfully transitioned the business from traditional management patterns toward a more structured, professional, and sustainable management model ready to compete in a broader market.

Corruption is a serious problem that leads to declining public trust, weakened governance, and hindered national development. Beyond economic losses, corruption also erodes moral values, ethics, and social justice within society. Therefore, corruption prevention efforts must be carried out systematically and sustainably, one of which is through the internalization of anti-corruption values at an early stage, particularly among students as future generations. This community service activity aimed to instill values of integrity, honesty, responsibility, and public ethics among students through the Anti-Corruption Generation Interactive Seminar, conducted in commemoration of International Anti-Corruption Day 2025. The activity involved approximately 150 junior and senior high school students in Makassar. The method employed was an interactive seminar implemented through material presentations and discussions between speakers and participants. The seminar materials emphasized an understanding of the dangers of corruption, its impacts on national and social life, and the strategic role of students in fostering an anti-corruption culture within schools and the wider community. The evaluation of the activity was conducted through observation of participant engagement and responses during the seminar. The results indicated an increase in students’ understanding and awareness of anti-corruption values, as well as the importance of integrity-oriented behavior in everyday life. This activity demonstrates that interactive seminars can serve as an effective approach to supporting students’ character development and strengthening preventive efforts against corruption.

The extruder-type floating pellet machine is a form of appropriate technology that works by using a screw system to push the raw material while applying pressure to form dense pellets. The main source of raw material for making these pellets comes from trash fish, which are small fish caught by fishermen that are unfit for consumption and have low economic value. Trash fish are relatively cheap because they are classified as non-economical, but they have great potential for use as fish feed. Their distinctive strong aroma can stimulate fish appetite, while their relatively high protein content makes them an ideal source of nutrition. Before use, the trash fish are first dried and then ground using a flour machine to achieve a fine texture. The floured material is then mixed and the moisture content is adjusted to around 42%, so that the extrusion process can run optimally when using the extruder-type pellet machine. The material formulation consists of 70% trash fish meal, 15% corn meal, and 15% wheat flour. The resulting pellets are then tested in a feed laboratory and show protein levels ranging from 30-40%, depending on the quality of the trash fish raw material used. This community service activity involves fish farmer groups in the Beji area, East Ungaran District, which is expected to increase fish farmer insight on how to make floating pellets using an extruder type pellet printing machine.

Online gambling has emerged as a growing public health and social concern, particularly in developing countries with rapid digitalization such as Indonesia. Increased internet accessibility, mobile device usage, and financial technology services have facilitated the widespread adoption of online gambling across diverse age groups, including adolescents. This study aims to investigate the phenomenon of online gambling and identify key determinants contributing to addictive gambling behavior. The method used is a narrative literature review, synthesizing findings from national and international studies related to online gambling, behavioral addiction, psychological mechanisms, and socio-environmental factors. The findings indicate that online gambling addiction is influenced by multiple interrelated determinants, including economic pressure, cognitive distortions such as illusion of control, low legal awareness, environmental exposure, and technological features embedded in gambling platforms. Neurobiologically, repetitive gambling behavior is reinforced by dysregulation of the brain’s reward system, particularly dopamine pathways, which strengthens compulsive engagement despite adverse consequences. Psychosocial impacts include increased risk of anxiety, depression, financial instability, social isolation, and criminal behavior. The study also highlights that adolescents are particularly vulnerable due to developmental factors and peer influence. The implications of these findings emphasize the need for comprehensive prevention strategies involving stricter legal enforcement, public education, mental health interventions, family support, and technological regulation. A multidisciplinary and public health–oriented approach is essential to reduce the prevalence of online gambling addiction and mitigate its long-term psychological, social, and economic consequences.

The lack of a systematic calculation approach makes it difficult for APR Nine to monitor fabric raw material inventory, resulting in raw material purchases still being based on habit and intuition. With a total inventory of 2,001 rolls and raw material usage of 1,803 rolls of fabric, there were seven times of excess stock and five times of shortage during the period of October 2024 to September 2025. The difference between the two was 198 rolls. This study uses the Economic Order Quantity (EOQ) method to analyze fabric raw material inventory control. This study uses a quantitative approach with descriptive analysis using data from the period of October 2024 to September 2025. The results of the study indicate that 1694 orders with an ordering frequency of 10 times, a safety stock of 29 rolls, and a reorder point of 35 rolls are the ideal quantities when using the Economic Order Quantity (EOQ) approach. Compared to the previous APR Nine approach, the application of the Economic Order Quantity (EOQ) method is more effective in reducing overall inventory costs from Rp. 5,011,949.35 to Rp. 4,508,824.67.

Infrastructure expansion has been increasingly recognized as a transformative force shaping the social, economic, and cultural dynamics of coastal communities. This study investigates the effects of major infrastructure development specifically ports and toll roads on social mobility and religious practices within the traditional fishing communities of Bengkalis Island. Using a qualitative design, data were collected through field observations, in-depth interviews with fisherfolk, local leaders, and religious figures, as well as reviews of regional development policies. The findings reveal that new infrastructure has introduced shifts in livelihood patterns, encouraging economic diversification beyond traditional fishing activities. These shifts contribute to both upward and horizontal mobility, altering long-standing social hierarchies within the community. Moreover, the changing economic landscape influences religious life: traditional maritime rituals experience reduced centrality, while formalized religious organizations gain greater authority and participation. Infrastructure development also increases exposure to external cultural influences, accelerating negotiations of religious identity and modern interpretations of faith. Overall, this study argues that infrastructure projects function not only as physical catalysts of development but also as sociocultural drivers that reshape belief systems, communal relations, and the lived realities of traditional fishing populations. The research highlights the necessity of adopting development strategies sensitive to local contexts and cultural continuity.

The digitalization of payment systems constitutes an integral part of economic digital transformation, driving a shift in transactions from cash-based to technology-based cashless payments. In Indonesia, this digitalization is manifested through the development of the Quick Response Code Indonesian Standard (QRIS) by Bank Indonesia as a national standard for QR code–based payments. Along with its development, QRIS has not only been used in domestic transactions but has also been implemented in cross-border transactions through intercountry payment system cooperation, particularly within the ASEAN region. However, the rapid expansion of QRIS has not been accompanied by comprehensive and structured legal regulation. This study aims to analyze the structure and hierarchy of QRIS regulation within Indonesia’s payment system as well as the forms of legal protection for consumers in cross-border QRIS transactions. The research employs a normative juridical method using statutory, historical, and conceptual approaches. The findings indicate that QRIS does not yet have a Bank Indonesia Regulation as a primary regulatory framework and is regulated solely through a Regulation of Members of the Board of Governors, which hierarchically functions as an implementing regulation. Consequently, QRIS regulation refers to several different Bank Indonesia Regulations, resulting in regulatory fragmentation. This condition has implications for legal uncertainty and the suboptimal legal protection of consumers in cross-border QRIS transactions.