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Natural resource management in Paccellekang Village, which includes rice paddies, plantations, and teak trees, remains suboptimal despite its significant potential, particularly the abundant wood waste. This wood waste largely originates from agricultural activities, plantations, and small-scale wood processing. Currently, this waste is often simply burned or dumped, potentially polluting the environment and causing air pollution. However, if managed properly, wood waste can be transformed into high-value products that can provide financial benefits to the community. This community service activity aims to empower farmer groups through training in processing wood waste into marketable products such as charcoal, liquid smoke, and wood flour. These products not only have economic value but are also useful in various sectors, for example, liquid smoke as a natural preservative, charcoal as an environmentally friendly fuel, and wood flour as an industrial raw material. The program implementation method uses a structured approach that includes initial observations to identify potential partners and needs, outreach to provide a comprehensive understanding of the program's objectives, and training in wood waste processing technology. Furthermore, intensive mentoring and evaluation of implementation results are provided to ensure program sustainability. The results demonstrated that the farmer group members understood the concept of productive wood waste management and demonstrated high enthusiasm for developing innovative products. This program successfully improved the community's skills in utilizing local resources while reducing the negative impact of waste on the environment. Thus, this activity contributed to increasing community income and supporting sustainable economic development in Paccellekang Village.

This study aims to analyze the implementation of the priority policy for the use of Village Fund in 2024 in Lanjut Village, Singkep Pesisir District, Lingga Regency. The main focus of this study is how the national policy on the priority use of Village Fund is practically implemented at the village level, including the supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document studies. The analytical model used refers to the implementation theory of Van Metter and Van Horn, which includes six main variables: policy objectives and size, resources, characteristics of the implementing agents, disposition of the implementers, communication, and social, economic, and political conditions. The results of the study show that the policy implementation was carried out participatively through village deliberation forums, involving the community in every stage of planning and decision-making. Several priority programs, such as Direct Cash Assistance (BLT), food security programs, and reducing stunting, were successfully realized, providing direct benefits to the village community. However, the implementation of this policy is not without challenges. Some identified obstacles include limited use of information technology to support transparency and efficiency, the readiness of human resources (HR) for implementation that still needs improvement, and the capacity of village institutions that has not yet reached its full potential. Despite these challenges, the overall implementation of the Village Fund policy in Lanjut Village can be considered relatively effective, given the successful realization of various priority programs that support participatory, transparent, and sustainable village governance. The conclusion of this study is that, although there are obstacles, the Village Fund policy in Lanjut Village has provided positive impacts on the community's welfare.

This program is designed to address the key barriers facing communities in implementing digital marketing strategies, such as limited resources, lack of expertise, and a lack of specific skills. To address these challenges, the program is structured in three main stages. First, the marketing challenges faced by local businesses are identified. This stage is crucial for understanding the real challenges faced by the community. Second, solutions tailored to local needs are developed, based on relevant and applicable digital marketing strategies. Third, these strategies are directly implemented to drive increased income through the use of digital platforms, particularly e-commerce and social media. Through this approach, communities are encouraged to utilize social media as a primary, effective and affordable marketing tool. The program aims to empower communities economically by helping expand the market reach of local products through digital platforms. Expected outcomes include increased community understanding of digital marketing concepts and practices, skills in optimal social media use, and increased product sales through broader digital channels. In addition to focusing on marketing aspects, the program also addresses the specific needs of the community in terms of production and business management. By strengthening understanding of the potential of digital technology, it is hoped that local businesses will be able to increase their competitiveness amidst global competition. This program will also be complemented by ongoing evaluation and monitoring mechanisms to ensure the sustainability of its impact and community adaptation to emerging challenges in the digital era. Therefore, this program is not only a short-term solution but also a strategic tool in supporting sustainable local economic growth.

This program is designed to address the key barriers facing communities in implementing digital marketing strategies, such as limited resources, lack of expertise, and a lack of specific skills. To address these challenges, the program is structured in three main stages. First, the marketing challenges faced by local businesses are identified. This stage is crucial for understanding the real challenges faced by the community. Second, solutions tailored to local needs are developed, based on relevant and applicable digital marketing strategies. Third, these strategies are directly implemented to drive increased income through the use of digital platforms, particularly e-commerce and social media. Through this approach, communities are encouraged to utilize social media as a primary, effective and affordable marketing tool. The program aims to empower communities economically by helping expand the market reach of local products through digital platforms. Expected outcomes include increased community understanding of digital marketing concepts and practices, skills in optimal social media use, and increased product sales through broader digital channels. In addition to focusing on marketing aspects, the program also addresses the specific needs of the community in terms of production and business management. By strengthening understanding of the potential of digital technology, it is hoped that local businesses will be able to increase their competitiveness amidst global competition. This program will also be complemented by ongoing evaluation and monitoring mechanisms to ensure the sustainability of its impact and community adaptation to emerging challenges in the digital era. Therefore, this program is not only a short-term solution but also a strategic tool in supporting sustainable local economic growth.

This study focuses on the importance of synergy between village government and communities in supporting local potential-based development. Kampung Nusantara, an innovative program in Cintakarya Village, Parigi District, Pangandaran Regency, requires solid cooperation between the village government and the community for effective and sustainable village development. However, in practice, collaboration between the two parties has not been optimal. The main problem identified in this study is the lack of coordination between the village government and the community. This is due to the absence of regulations that clearly define the roles of each party and the limited capacity of existing human resources. As a result, the existing collaboration has not been systematic and has not fully supported the achievement of Kampung Nusantara's development goals. The method used in this study is a qualitative descriptive approach with a case study approach in Cintakarya Village. The findings of this study indicate that despite several obstacles, there are still positive efforts to improve collaboration between the village government and the community. Some of these efforts include the establishment of a joint communication forum, capacity building training, and program support from external partner institutions that play a role in supporting village development. This study recommends several steps to improve this collaboration, including increasing communication between the village government and the community, clarifying the roles and responsibilities of each party, and strengthening village institutions. This is expected to foster more effective collaboration, which in turn will support the achievement of sustainable development goals in Kampung Nusantara, Cintakarya Village. Furthermore, this study emphasizes the importance of strengthening human resource capacity at both the village government and community levels.

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.

The number of school-age adolescent girls in Banggai Regency, Central Sulawesi, still faces serious challenges related to nutritional problems such as anemia and chronic energy deficiency (SEZ). Low nutritional literacy and unbalanced food consumption habits also worsen their nutritional status, especially during puberty when nutritional needs increase significantly. This service activity aims to increase the understanding and awareness of young women on the principles of balanced nutrition through a participatory educational approach. The implementation of the activity was carried out at SMP Negeri 2 Bunta, Simpang Raya District, involving 30 students in grades VII and VIII as well as UKS supervisory teachers. The intervention included providing material on "Fill My Plate", the 4 pillars of balanced nutrition, and the risk of nutritional disorders in adolescents. The material was delivered in the form of interactive counseling using leaflet media, accompanied by knowledge measurement through pre-test, post-test, and one-week post-activity evaluation. The results of the activity showed a significant increase in students' understanding of the principles of balanced nutrition, with the knowledge score of the good category increasing from 40% to 87%. Most of the participants were able to mention the composition of the meal portion, the importance of breakfast, restrictions on fast food consumption, and the need to drink enough water every day. This activity also has an impact on increasing the capacity of teachers in assisting and monitoring the health status of students through the UKS program. Teachers become more active in conducting periodic counseling and recording the nutritional development of female students on a regular basis. School-based balanced nutrition counseling has been proven to be effective in improving adolescent nutritional literacy. This educational model can be replicated in other regions with cross-sectoral support such as education offices, health centers, and village governments, to support the achievement of sustainable development goals in the health sector.

This research examines the legal issues surrounding the Environmental Impact Assessment (Analisis Mengenai Dampak Lingkungan—AMDAL) as a prerequisite for obtaining business or activity permits in Indonesia. The study adopts a normative juridical approach, analyzing legal theories, concepts, and principles relevant to environmental law. The enactment of Law Number 11 of 2020 on Job Creation introduced significant amendments, deletions, and new provisions to Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law). One of the most substantial changes is the removal of the explicit obligation to obtain an environmental permit, replacing it with a requirement for environmental approval issued by the central government. This environmental approval consists of the Statement of Environmental Management Capability (Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup—PKLHP) and the Environmental Feasibility Decision (Keputusan Kelayakan Lingkungan Hidup—KKLH), both intended to ensure that businesses and activities comply with environmental standards before commencing operations. However, the revision also affects public participation in the AMDAL process. Under the Job Creation Law, opportunities for environmental organizations and local communities to be involved in the preparation, review, and decision-making stages of AMDAL have been significantly reduced. This shift raises concerns about transparency, accountability, and the integration of environmental, social, and economic considerations in decision-making. In the context of sustainable development, environmental permits or approvals should not only serve as administrative formalities but also as instruments to safeguard environmental quality and uphold public interest. Public participation plays a critical role in ensuring that AMDAL processes reflect diverse perspectives, promote environmental justice, and support the long-term goals of environmental protection. The study concludes that while the Job Creation Law aims to streamline licensing and promote investment, its impact on public involvement in environmental governance poses risks to the integrity of environmental protection frameworks in Indonesia.

The application of the MOORA (Multi-Objective Optimization on the basis of Ratio Analysis) method in employee promotion decisions at PTPN 4 aims to enhance efficiency and objectivity in decision-making. This method allows managers to evaluate employees based on multiple criteria simultaneously, such as performance, experience, contributions, and other relevant factors. By considering these various aspects, MOORA helps make promotion decisions more transparent and fair. One of the primary advantages of applying the MOORA method is its ability to reduce bias that may occur during the promotion process. Bias can arise from subjectivity or imbalance in employee assessments, which are often based on individual judgments or personal perceptions. By using MOORA, promotion decisions are based on more objective and measurable data, making the process more systematic and structured. The MOORA method can also increase employee motivation. A transparent promotion process based on clear criteria provides employees with a strong incentive to continuously improve their performance. When employees know that promotions are based on fair evaluation, they are more motivated to work harder. This, in turn, will increase overall productivity and performance at PTPN 4. The implementation of MOORA at PTPN 4 also provides advantages in better human resource management. With the MOORA-based decision support system, managers can easily identify employees who have the best potential for promotion. This process involves several steps, such as data normalization, determining criteria weights, and calculating final values that reflect overall employee performance. The end result is the selection of employees who meet the qualifications and have outstanding performance for promotion, supporting the sustainable development of the organization.

This study explores the crucial role of legal certainty in the management of natural resources, with a focus on forest areas, as a key factor in ensuring a balanced approach to economic use, environmental sustainability, and the protection of community rights. Forests, both with and without tree cover, require clear legal frameworks to prevent overlapping claims, illegal activities, and degradation. The state's authority in regulating the status and function of forest areas is vital and must be supported by coherent, enforceable policies. Employing a normative juridical method, this research examines primary, secondary, and tertiary legal sources, particularly Law Number 41 of 1999 concerning Forestry, to assess the extent to which Indonesia’s legal system provides certainty in forest area governance. The findings reveal that legal certainty is still challenged by overlapping regulations, inconsistencies in enforcement, and gaps between formal legal provisions and their implementation in the field. These issues often lead to land conflicts, unclear tenure rights, and unsustainable exploitation. Nevertheless, when implemented effectively, the legal framework has the potential to promote responsible management practices, preserve biodiversity, and safeguard indigenous and local communities' rights. The study underscores the need for harmonizing sectoral laws, strengthening institutional coordination, and improving transparency in forest area designation and use. Legal certainty is not only a prerequisite for sustainable development but also a cornerstone for legal justice and equitable resource governance. This paper contributes to the discourse on forest policy reform and aims to inform legislators, policymakers, and stakeholders involved in natural resources management about the importance of strengthening legal foundations for better governance and sustainability.

The exploitation of natural resources through mining projects in Indonesia often has an impact on the lives of residents, both socially, economically, and environmentally. Although the government has established various regulations to protect the rights of affected communities, the implementation of this legal protection still faces various challenges. In this context, this research aims to analyze legal protection for residents in mining projects in Indonesia and examine the effectiveness of regulations that have been implemented. This research uses a normative juridical method using both a statutory and a conceptual approach. The former involves examining multiple legal provisions that govern mining and community protection, including Law Number 4 of 2009 concerning Mineral and Coal Mining, Law Number 32 of 2009 concerning Environmental Protection and Management, and various derivative regulations. The latter involves investigating legal theories that are pertinent to the defense of residents' rights, including the notion of sustainable development, the right to a healthy environment, and the rights of indigenous peoples to land and natural resources. This research does not involve case studies or interviews, but focuses on a normative study of the applicable legal system. Through an analysis of national and international legal instruments, this research is expected to provide academic contributions in identifying weaknesses in existing regulations and providing recommendations for policy makers in improving legal protection for residents affected by mining projects. Thus, this research can be a basis for strengthening more effective legal protection in maintaining a balance between the exploitation of natural resources and the rights of local communities.

This conceptual paper explores the strategic transformation of Islamic Da’wah institutions to support the achievement of Sustainable Development Goals (SDG) 4 and 16. Drawing from strategic management theories and Islamic ethical frameworks, particularly maqashid shariah, the study proposes a model for institutional reform that aligns religious values with global development agendas. Through a literature-based analysis, the paper synthesizes key concepts such as visionary leadership, ethical governance, and inclusive education. The findings suggest that integrating Islamic principles into strategic planning enhances institutional accountability and educational quality. This study contributes to the discourse on Islamic institutional development by offering a conceptual framework that bridges faith-based governance with sustainable development.

This conceptual study examines how Islamic Da’wah institutions can be strategically transformed to effectively contribute to the achievement of Sustainable Development Goals (SDGs), particularly Goal 4 on quality education and Goal 16 on peace, justice, and strong institutions. Grounded in strategic management principles and the ethical foundations of Islamic thought, especially maqashid shariah (the objectives of Islamic law), the paper presents a model that integrates religious values into institutional planning and reform. By conducting a thorough review of existing literature, the study identifies and synthesizes essential components for transformation, including visionary leadership that prioritizes long-term impact, ethical governance rooted in transparency and accountability, and inclusive education that is both accessible and values-based. The analysis reveals that aligning Islamic ethical frameworks with global development goals can enhance the operational effectiveness and social relevance of Da’wah institutions. Moreover, the incorporation of maqashid shariah in organizational strategy promotes a holistic approach to development that balances spiritual and material objectives. The study argues that by embracing strategic planning processes that reflect both Islamic values and modern development practices, Da’wah institutions can play a crucial role in advancing educational equity and institutional integrity. This not only strengthens the legitimacy and sustainability of these organizations but also positions them as key partners in the broader development agenda. Ultimately, the paper contributes to ongoing discussions about the role of faith-based organizations in global development by offering a conceptual framework that bridges Islamic governance principles with the pursuit of sustainable development outcomes, encouraging a more integrated and ethically grounded approach to institutional reform.

Tourism is a sector strategy in encouraging regional economic growth, cultural preservation, and improving community welfare. Binjai City, as one of the buffer areas of Medan Metropolitan, has a number of areas that have the potential to be developed into leading tourist destinations. However, un-til now there has been no directed and integrated development strategy for areas that have this potential.This research aims to identify and analyze the potential for the development of leading tourist areas in Binjai City through the Mixed Methods approach, which is a combination of qualitative and quantitative methods. The focus of the study is directed at three strategic areas, namely Taman Merdeka Binjai, the Binjai Grand Mosque Area, and the Jalan Veteran Culinary Village, which have strong historical, so-cio-cultural, and local economic potential but have not been optimally exploited.Data was collected through a survey of 150 respondents consisting of tourists, MSME actors, local communities, and government officials, as well as in-depth interviews with 12 key informants. The re-sults of the quantitative analysis showed that the attractiveness of the area and community support re-ceived the highest score in respondents' perception, while infrastructure and the use of digital technolo-gy are aspects that still require special attention. Qualitative analysis supports these findings, where vari-ous technical and institutional constraints are still found that hinder sustainable development.The results of data integration show that the potential for the development of leading tourist areas in Binjai City is quite high in terms of location, cultural value, and support from the local community. However, to realize a competitive region, strategic interventions are needed in the form of improving the quality of infrastructure, digitizing promotions, and collaboration between sectors. Policy recommenda-tions are filled with institutional capacity strengthening, community empowerment, and the establish-ment of tourism development programs based on local and sustainable potential.

Improving the quality of children's health is one of the main priorities in achieving the Sustainable Development Goals (SDGs), particularly in addressing stunting prevention in Indonesia. Stunting remains a serious challenge in public health development, especially among young children who suffer from chronic malnutrition. To tackle this issue, effective nutritional education is essential, especially for young mothers who play a central role in caregiving and determining their children's dietary intake. In line with the shift in information consumption patterns from conventional media to digital platforms, social media is becoming increasingly significant as a channel for health communication and education. One emerging phenomenon in this context is the rise of public figures from the medical profession actively sharing health-related content online, commonly referred to as “doctor influencers.” This study aims to analyze the digital communication strategies employed by doctor influencers, using the Instagram account @mizaafrizal, owned by Dr. Miza Afrizal, as a case study, focusing on how he educates young mothers about child nutrition. This research adopts a descriptive qualitative approach, utilizing data collection techniques such as content observation, in-depth interviews, and literature review on digital communication and health promotion. The findings indicate that Dr. Miza employs a persuasive and interactive communication strategy through the use of humanistic language, visually engaging content, and scientifically supported information in each post. He also leverages Instagram features like reels, stories, and the comment section to establish two-way communication with his followers. Dr. Miza’s credibility as a pediatrician enhances the reception of his messages. His approachable, clear, and educational style of delivery successfully captures the attention of young mothers and increases their understanding of the importance of nutrition in early childhood development. These findings highlight the influential role of doctor influencers as change agents in raising public awareness about child nutrition. Moreover, they contribute positively to digital-based health promotion efforts in Indonesia, showing the potential of social media as a powerful platform to support national health initiatives.  

Abstract. This study aims to examine the role of social innovation in accelerating community economic development through a participatory approach based on local potential. Social innovation is seen as an effective new solution to address various social and economic problems, particularly at the community level, by involving communities as key actors of change. This study highlights the importance of collaboration between communities, government, academia, the private sector, and non-governmental organizations in creating an inclusive and sustainable development ecosystem. The results indicate that social innovation can strengthen community economic independence, create alternative economic models such as digital cooperatives and community-based economies, and encourage broad participation in the development process. However, various obstacles remain, such as low digital literacy, limited access to funding, and weak policy support. Therefore, systemic interventions and more progressive policy support are needed to expand the impact of social innovation on sustainable community economic development.

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.

Urban space limitations and community economic empowerment needs present complex challenges in Corporate Social Responsibility (CSR) implementation in densely populated areas. This study aims to analyze the effectiveness of MSME empowerment programs through optimizing narrow alleys into productive economic centers in Duren Tiga Village, South Jakarta. Using mixed methods research with sequential explanatory design and CIPP evaluation model, the study involved 9 assisted MSMEs, PT PLN Puslitbang management, and related stakeholders during August 2024-July 2025 period. Results show that transformation of 200 m² narrow alley into Café Mini Forest successfully increased average MSME turnover by 67.9% and halal certification achievement by 88.9%. The program integrates "go global, go digital, go green" approach with multi-stakeholder partnership model contributing to SDGs 1, 8, 12, and 17. Spatial optimization innovation creates economic multiplier effects through 250% foot traffic increase and cost-efficient shared facilities. This model proves that community empowerment-based CSR can transform limited spaces into sustainable economic ecosystems, offering a replicable framework for similar urban empowerment programs.

This study examines the potential of Nusa Lembongan Ecotourism in developing sustainable tourism with an environmental perspective. The formulation of the problem studied in this research is “(1) What potential does Nusa Lembongan Ecotourism have in developing environmentally friendly sustainable tourism (2) How does Nusa Lembongan Ecotourism relate to environmentally sustainable tourism”. The method used is qualitative research with a descriptive approach to understand the phenomena experienced by the research subject. Data collection techniques include literature study and documentation. The findings show 1) The potential of Nusa Lembongan as one of the ecotourism-based tourist attractions offers a lot of amazing natural beauty that attracts the attention of tourists to visit and unwind by the hustle and bustle of the city air, not only local tourists but also many foreign tourists visit Nusa Lembongan because of the potential offered 2) Sustainable development is a strategy that limits the utilization of ecosystems and natural resources so that they are maintained. One of the new tourist destinations that is increasingly popular is the beauty of Nusa Lembongan Island.

This study aims to examine and provide solutions to legal issues arising from TJSL regulations in Indonesia. In addition, this study aims to examine the reconstruction of TJSL regulations for limited liability companies in support of SDGs based on Government Regulation No. 47 of 2012. This research is a type of legal research. It analyzes the relationship between legal rules and recommends changes to deficiencies in regulations. This research is prescriptive in nature. It uses a legislative approach. In addition, this research uses a conceptual approach. Based on this research, it was found that legal issues arising from TJSL regulations in Indonesia exist in various aspects. There are various legal issues arising from TJSL regulations in Indonesia, such as inconsistency and fragmentation in regulations, unclear sanctions, and the absence of a special body or institution to oversee TJSL. The government, in this case the president, needs to reconstruct TJSL regulations by establishing a thematic TJSL program that integrates the 17 SDGs into the TJSL program. The reconstruction of TJSL regulations must be carried out in PP 47/2012 by establishing thematic TJSL programs to ensure the implementation of TJSL is targeted and supports the achievement of the SDGs.