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Muh Arief Budiman; Muhammad Sauqi; Nor Anina; Nor Hikmah Sari

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

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

Rizky Aprilia Andinda Putri

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The development of discipline in children should begin at an early age, particularly in managing time for studying, playing, worship, and resting. Simple time management assistance activities are conducted to help children understand the importance of time regulation and to foster disciplined behavior in their daily activities. These activities include introduction sessions, material delivery, question-and-answer sessions, as well as the distribution of gifts and group photo sessions, all carried out in an interactive and participatory manner. The results indicate that children begin to organize their daily schedules, follow instructions, and demonstrate gradual improvements in discipline. The research method used is Participatory Action Research (PAR), which actively involves children, facilitators, and teachers/ustadzah in the stages of planning, implementation, observation, and reflection. This approach enables children to learn by doing, fostering a sense of responsibility, critical thinking skills, and the development of positive habits in a sustainable manner. The activity is also supported by the active participation of teachers/ustadzah and the facilitation team to enhance the effectiveness of the learning process; therefore, simple time management assistance based on the PAR method is effective in fostering discipline and orderliness in children from an early age.

Ika Parma Dewi; Siti Nur Fajriahni; Sulthan Trianda Arisco; Deha Mutrisa Ervita; Najla Afifah Aprilia +3 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Nagari Pandam Gadang is a village in Gunuang Omeh District, Lima Puluh Kota Regency, West Sumatra Province, with an area of 64.00 km² and a population of approximately 5,058. This article aims to present a comprehensive profile of the village, covering aspects of geography, history, public facilities, tourism potential, and the economic conditions of the community. The data in this article is compiled based on the Administrative Map created by KKN students from Padang State University in 2026, supported by field observations and related literature sources. Geographically, this village has a potential natural landscape for the development of the agricultural and tourism sectors. From a historical perspective, Nagari Pandam Gadang is known as the birthplace of national hero Ibrahim Datuk Tan Malaka. In addition, this village has natural tourism potential such as the Many Fish Tourism and the Lotus Cave, which have not been optimally managed. The community's economic condition is still dominated by the traditional agricultural sector. Therefore, an integrated development strategy is needed to improve community welfare through the sustainable utilization of local potential based on local wisdom.

Apolus Firnandus; Varel Varel; Rendy Stalar

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to evaluate the implementation of Palangka Raya City Regional Regulation Number 9 of 2024 concerning Tourism Villages at the Sei Batu tourist attraction in Sei Gohong Village, with a primary focus on facility maintenance and the development of the local community’s creative economy. In addition, this study seeks to understand the extent to which the policy is able to encourage community participation in managing tourism potential in a sustainable manner. The research employs a descriptive qualitative approach through field observations, in-depth interviews, and documentation, with informants purposively selected from management, local government, and community elements. The results indicate that the implementation of the policy has not been optimal, as reflected in weak communication among stakeholders, limited human and financial resources, low commitment among implementers, and ineffective institutional coordination. Furthermore, the lack of regular monitoring and evaluation has also slowed the achievement of policy objectives. This condition has led to neglected tourism facilities and the underdevelopment of local creative economy products as part of community empowerment efforts. These findings indicate a gap between the formulated policy and the reality of its implementation in the field. Therefore, comprehensive improvements are needed in aspects of communication, resources, disposition, and bureaucratic structure, accompanied by enhanced collaboration among relevant stakeholders, so that the objectives of community-based tourism development can be achieved sustainably and provide tangible benefits to the local community

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.

Siti Ismatus Zahro; Husnul Hotimah; Sabrina Salsabila; Mu’alimin Mu’alimin

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This research aims to analyze the strategic role of management psychology in enhancing the performance and effectiveness of educational organizations through a systematic literature review. The development of modern educational organizations demands human resource management that is not only oriented toward administrative aspects but also considers the psychological dynamics of individuals, including behavior, motivation, and interpersonal relationships. The research method used is qualitative with a literature review approach, analyzing relevant scientific articles from the Google Scholar database. The results of the study indicate that management psychology contributes significantly to organizational productivity through three main aspects: effective organizational communication to build trust, psychology-based leadership that increases work motivation and satisfaction through recognition and fairness, and constructive conflict management that transforms tension into opportunities for innovation. The conclusion of this study emphasizes that the integration of various psychological dimensions, such as organizational citizenship behavior (OCB) and self-efficacy, is a key element in creating a conducive work environment. Therefore, leaders of educational institutions are advised to adopt a humanistic leadership style to optimize the potential of human resources and achieve superior educational quality in a sustainable and effective manner within the modern era.

Dudiyanto Pakaya

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Population mobility is a dynamic phenomenon that plays an important role in regional development processes. Population movement is influenced by various interconnected factors, particularly social, economic, and environmental aspects. This study aims to analyze the factors influencing population mobility using a Systematic Literature Review (SLR) approach. Data were collected from relevant national and international scientific literature published within the last ten years. The results indicate that economic factors are the primary determinants driving population mobility, particularly in relation to employment opportunities and income improvement. Meanwhile, social factors such as education and social networks act as supporting elements in the mobility process. Environmental factors also show significant influence, especially in the context of climate change, natural disasters, and environmental degradation. The interaction among these factors demonstrates that population mobility is a multidimensional phenomenon that requires a comprehensive analytical approach. This study is expected to contribute to the development of population studies and serve as a reference for sustainable development policy formulation.

Galuh Nabila Audry Rahmania; Risma Anita Puriani

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Adolescent mental health is a crucial factor in supporting students’ academic success, social interactions, and personal development within the school environment. The various pressures faced by adolescents such as academic demands, developmental changes, and the influence of social and digital environments can increase the risk of mental health issues. Therefore, effective protective factors are needed, one of which is social support. This study aims to examine the relationship between social support and adolescent mental health in the school environment using a qualitative method with a literature review approach. Data were obtained from relevant, openly accessible national journals published between 2020 and 2025. Analysis was conducted using content analysis on 14 articles that met the inclusion criteria. The results of the study indicate that social support has a positive and significant relationship with adolescents’ mental health. Support from family, peers, and teachers has been shown to reduce stress and anxiety levels, as well as improve students’ psychological well-being, resilience, and coping abilities. Conversely, low levels of social support contribute to an increased risk of mental disorders among adolescents. Thus, social support serves as an important protective factor in maintaining and improving students’ mental health. The implications of this study underscore the importance of the involvement of families, schools, and the social environment in building a sustainable support system for adolescents.

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.

Nurmi Nurmi; Basri Bado; Citra Ayni Kamaruddin; Sri Astuty; Muhammad Imam Maruf

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

This study examines the tourism development strategy to increase Local Original Revenue (PAD) in Bulukumba Regency, South Sulawesi. Despite having significant tourism potential, such as Bira Beach and the Pinisi shipbuilding tradition, the contribution of the tourism sector to PAD remains fluctuating and has not been fully optimized. Therefore, this study aims to formulate an effective and targeted tourism development strategy. The research employs a quantitative descriptive approach using observation, Likert-scale questionnaires, and documentation, with data analyzed through SWOT analysis, IFAS-EFAS matrices, and the Grand Strategy Matrix. The findings indicate that the tourism sector has strong internal strengths (5,09) and significant external opportunities (4,99), exceeding its weaknesses (4,56) and threats (3,95), placing it in Quadrant I (aggressive strategy). The results suggest that the most appropriate strategy is the SO (Strengths-Opportunities) strategy, which focuses on optimizing tourism potential, enhancing digital promotion, strengthening cultural-based tourism, and expanding investment in infrastructure. The study concludes that implementing an aggressive and integrated strategy can improve the tourism sector’s contribution to PAD and support regional economic development. These findings highlight the importance of aligning tourism potential with strategic planning to achieve sustainable fiscal growth.

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).

Budi Wahono; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Increasingly digitalised and globally integrated market competition demands that micro, small and medium-sized enterprises (MSMEs) no longer merely excel in local markets, but are also capable of building sustainable competitiveness in broader markets. Recent literature indicates that innovation, digital capabilities, and international networks are increasingly viewed as strategic determinants of MSME competitiveness, although the relationships between these variables are often examined in isolation and are not always consistent. This study aims to analyse the influence of innovation, digital capabilities, and international networks on the global competitiveness of MSMEs. The research employs an explanatory quantitative approach with a cross-sectional design. The sample consists of 200 owners or principal managers of SMEs in East Java, selected using purposive sampling. Data were collected via a structured questionnaire and analysed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results of the analysis indicate that innovation, digital capabilities, and international networks have a positive and significant influence on the global competitiveness of SMEs. The path coefficient values indicate that digital capabilities are the strongest predictor, followed by international networks and innovation. These findings confirm that strengthening the global competitiveness of MSMEs requires an integrated strategy that links value renewal, digital transformation, and the sustainable development of external networks.

Sunari Sunari; Vania Zerlinda; Badrus Salam; Wahyu Dwi Antikasari; Yora Surya +22 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

In response to the rapid development of technology in the economic sector, every Micro, Small, and Medium Enterprise (MSME) is required to accelerate its competitive capacity. The Community Service Program (Kuliah Kerja Nyata/KKN) plays a role as a form of community engagement aimed at empowering local potential, including Micro, Small, and Medium Enterprises (MSMEs). Several challenges faced by the cassava chips MSME at the KKN location include low business capacity and competitiveness due to limited branding and minimal utilization of digital marketing technology.The objective of this community service activity is to accelerate the capacity and competitiveness of the cassava chips MSME through digital branding assistance and the utilization of digital marketplaces. The implementation employed observation, socialization, and direct assistance methods to MSME actors, which included the creation and updating of brand identity (logo), registering the business location on Google Maps, and mentoring in the establishment of digital stores on e-commerce platforms. The results of this activity indicate an increase in MSME actors’ understanding of the importance of branding and digital marketing, as well as an expansion of product marketing reach through online channels. This KKN activity has a positive impact on enhancing business capacity and serves as an initial step toward strengthening the sustainable competitiveness of MSMEs.

Sri Rahayu; Mirza Anindya Pangestika

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Early Childhood Education (PAUD) or Kindergarten (TK) is an important level of education in building the foundations for children's overall development, covering aspects of religious and moral values, physical-motor skills, cognitive skills, language, social-emotional skills, and the arts. The development of PAUD/TK currently shows a positive trend, as seen in the increasing public awareness, number of institutions, and participation of children aged 4–6 years. However, challenges still arise, such as limited facilities and infrastructure, variations in educator competence, differences in access to services between regions, and the need for stimulation at home. Competition among early childhood education institutions is quite fierce, driving innovation in learning quality, teacher competence, facilities, and flagship programs. In this context, marketing management plays a strategic role in building the institution's image, conveying information about educational services, identifying community needs, and increasing the institution's competitiveness in an ethical and sustainable manner. TK Muslimat NU Pakembaran, as a religious-based PAUD institution, plays an important role in developing children's development and instilling Islamic values. Although the marketing strategy is still simple and predominantly based on a familial approach and word-of-mouth promotion, these efforts are effective in building community trust and loyalty. In the future, strengthening a more systematic marketing management can increase competitiveness, expand the reach of information, and support the sustainability of the institution in providing quality, religious, and character-building early childhood education services.

Savira, Anggey; Indri Rahmadini; Trisya Oktaviani Indah

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the factors that influence economic growth. Economic growth is an important indicator used to measure the success of a country's development because it reflects the increasing capacity of an economy to produce goods and services. This research uses a descriptive approach by examining several factors affecting economic growth, including investment, labor, unemployment, and international trade. The results show that investment plays a significant role in increasing production capacity and encouraging the development of industry and infrastructure. Labor also contributes to economic productivity through the production of goods and services. On the other hand, a high unemployment rate can hinder economic growth because part of the labor force is not absorbed into productive activities. In addition, international trade through export and import activities can support economic growth by expanding markets for domestic products and fulfilling the need for raw materials and technology in the production process. Therefore, economic development policies need to consider these factors to achieve sustainable economic growth and improve public welfare

Cicik Septiani Sugiarti

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of digital marketing through Instagram on purchasing decisions at UMKM Jamu Bu Bekti in Karawang Regency. The research uses a quantitative approach, with data collected through questionnaires distributed to consumers who have seen or purchased the products. The data analysis technique applied is regression analysis to examine the relationship between marketing content and promotional variables on consumer purchasing decisions.The results show that marketing content shared on Instagram does not have a significant effect on purchasing decisions. However, the content is considered quite attractive, informative, and helpful in providing product information to consumers. On the other hand, promotion has a positive and significant impact on increasing consumer interest and encouraging purchasing decisions. This indicates that consumers are more responsive to promotional strategies such as discounts, bonuses, or special offers rather than relying solely on content quality.These findings suggest that promotional strategies play a crucial role in digital marketing, especially for small and medium enterprises (SMEs). Therefore, business owners are advised to focus more on creating attractive, creative, and targeted promotional activities on social media to boost sales. This study is expected to contribute to the development of more effective, efficient, and sustainable digital marketing strategies for SMEs in the future.

Astrid Kinanti Putri; Hendriyaldi Hendriyaldi; Ovie Yanti

Pusat Publikasi Ilmu Manajemen 2026 Fakultas Ekonomi & Bisnis, Univ

The empowerment of rural communities is a strategic effort to improve the well-being and economic self-reliance of communities in rural areas. One of the instruments developed by the government to support this objective is the establishment of Village-Owned Enterprises (BUMDes) as economic institutions managed by the village and the community in a participatory manner. This study aims to analyze the role of BUMDes in Semaran Village, Pauh Subdistrict, Sarolangun Regency, in empowering the rural community through the management of local potential, the development of productive business units, and the increase in community income. The research method used is a qualitative descriptive approach with data collection techniques through observation, interviews, and analysis of various business programs run by BUMDes. The results indicate that the Semaran Village Government plays a crucial role as a facilitator, initiator, mentor, and supervisor in the management of BUMDes Maju Bersama. The village government is involved in providing initial capital, institutional development, and training to enhance community capacity. Supporting factors for success include Village Fund support, visionary leadership from the Village Head, and active community participation. The main challenges faced include limited capital, a lack of business innovation, low human resource capacity, and limited market access. However, with effective and sustainable management, BUMDes have the potential to serve as a driving force for rural economic development as well as a means of inclusive and sustainable community empowerment.

Eunike Eunike; Lidiawati Lidiawati; Matius Kalatiku

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

This study explores the dynamics of children’s character formation within Christian families in the digital era from the perspective of church parents. Employing a descriptive light mixed-methods design, the study integrates survey data and semi-structured interviews to obtain both quantitative and qualitative insights. The findings indicate that digital media has become an integral and unavoidable part of family life, making children’s character formation highly dependent on parental guidance, reflective communication, and consistent faith-based education at home. Parents face various challenges related to time constraints, limited digital literacy, and the increasing exposure of children to external values that may not align with Christian teachings. At the same time, many parents actively utilize technology as a supportive and accessible tool for spiritual learning and moral development. The study concludes that character formation is shaped not merely by technology itself but more significantly by the quality of family relationships and parental role modeling grounded in Christian values. Therefore, the findings recommend strengthening faith-based digital literacy among parents and enhancing church–family collaboration to foster more holistic, balanced, and sustainable character development in children.

Septia Wahyuni; Delfia Herwanis; Al Musanna; Suminah Suminah; Rahmanita Zakaria +1 more

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

Curriculum reform in Indonesia has repeatedly emphasized flexibility, deep learning, and student-centered instruction. Nevertheless, many reforms have not been translated effectively into classroom practice. Existing studies tend to focus on teacher competence and policy readiness, while the deeper dimension of teacher beliefs remains underexplored. This study aims to unpack how teacher beliefs shape responses to curriculum reform and to identify the belief-related factors that influence the success or failure of curriculum innovation. A qualitative descriptive design was employed using pre-Delphi reflective questionnaires and Focus Group Discussion data involving senior secondary school teachers and educational stakeholders. Data were analyzed thematically to identify recurring patterns of belief, challenge, and adaptation. The findings reveal that teacher beliefs constitute the most decisive factor in curriculum implementation. Three major themes emerged: (1) a persistent gap between curriculum policy and classroom practice, (2) the difficulty of transforming teachers’ mindsets from fixed to growth-oriented perspectives, and (3) the construction of an ideal teacher identity characterized by reflection, adaptability, collaboration, and moral commitment. More importantly, teachers viewed curriculum change not merely as a technical demand, but as a moral and spiritual responsibility. Curriculum reform will remain ineffective unless it addresses teachers’ internal beliefs. Sustainable transformation requires professional development that integrates cognitive, emotional, and spiritual dimensions of teaching.      

Ayyi Afifah; Devi Novita Sari; Siti Nurlaila; Dilla Erlianti

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

Food security is a complex issue closely related to various aspects such as agriculture, nutrition, health, and the environment. In the context of global development, food security is an integral part of the Sustainable Development Goals (SDGs), particularly Goal 2: Zero Hunger. This study aims to analyze the implementation of food security policies in supporting the achievement of the SDGs and to identify the factors that hinder the successful implementation of these policies. This research uses a qualitative approach with a literature study method, examining various secondary data sources including books, journal articles, laws and regulations, official government reports, mass media, and relevant online publications. The results show that the Indonesian government has undertaken various efforts to achieve food security through strengthening regulations, starting from Law Number 18 of 2012, Government Regulation Number 17 of 2015, and Presidential Regulation Number 125 of 2022. These efforts are supported by increased budget allocation, local wisdom-based food diversification programs, food estate programs, and strengthening national food reserves through cross-sectoral coordination. However, the implementation of these policies still faces four structural constraints, namely high population growth, the conversion of agricultural land, the impact of climate change on agricultural productivity, and low interest among the younger generation, which threatens farmer regeneration. The implications of this study indicate that the successful implementation of food security policies in supporting the achievement of the SDGs requires comprehensive, sustainable strategies and effective cross-sector collaboration.