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Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.

This study aims to analyze the determinants of success of PT Makmur Susanti Group, a processed food MSME in Tulungagung, East Java, in achieving “Born Global” status by bypassing the traditional incremental internationalization process and penetrating global markets within only 2.5 years. The research employed a qualitative approach using a single case study method. Data were collected through semi-structured in-depth interviews with the owner as the key informant, participatory observation, and documentation, and were analyzed using the Miles, Huberman, and Saldaña interactive model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the company’s rapid internationalization was supported by three main factors, namely visionary managerial capability reflected in entrepreneurial alertness, continuous product innovation through selective raw material use and flavor localization, and the optimal utilization of digital ecosystems such as B2B platforms and Alibaba. In addition, the study identified a “symbiotic” business model involving export aggregators to serve diaspora niche markets, which challenges the conventional assumption that Born Global firms must independently manage international logistics. Furthermore, the owner’s legal background became a strategic advantage in addressing complex halal regulations and international certification requirements. This research contributes a new perspective on the phenomenon of “non-intentional” Born Global firms and highlights the importance of legal-formal competence for MSMEs, while also providing practical insights for regional MSMEs in integrating local comparative advantages with global competitive standards.

Micro, Small, and Medium Enterprises (MSMEs) in Kemasantani Village have considerable potential in developing cassava-based products using MOCAF flour, particularly Antari chips. However, limited brand identity, unattractive packaging, and the underutilization of digital marketing have constrained product competitiveness and revenue growth. This community service program aimed to strengthen branding and optimize digital marketing strategies to support MSME revenue growth. A qualitative participatory approach was employed through surveys, interviews, observations, documentation, and direct assistance in brand identity development, packaging redesign, and social media management. The results indicate improvements in product image, packaging attractiveness, and market reach through digital platforms. The integrated application of branding and digital marketing successfully increased consumer engagement and led to an approximate 35% increase in MSME revenue within a three-month period. These findings suggest that strategic branding and digital marketing are effective approaches for enhancing competitiveness and ensuring the sustainability of locally based MSMEs in rural areas.

The problem of household waste in Kalanganyar Village, Sedati District, Sidoarjo Regency, is increasing along with population growth, while residents' knowledge about waste sorting is still minimal and processing facilities are limited. This community service program aims to increase awareness and cleanliving behavior through education and mentoring on household waste processing based on the 3R concept (Reduce, Reuse, Recycle). This activity adopts an Asset-Based Community Development (ABCD) approach that focuses on mapping and utilizing local potential, such as health cadres, youth organizations, the spirit of mutual cooperation, and the availability of potential land. The implementation methods include appreciative inquiry, focus group discussions (FGDs), in-depth interviews with the Head of the Sopo Nyongko TPS and community leaders, participatory observation, and practical mentoring for housewives, youth organizations, and TPS managers on February 9. The results of the activity showed an increase in residents' understanding of PHBS and waste management, indicated by the enthusiasm of participants during the educational session. The program also successfully activated local agents of change: youth groups began implementing inorganic waste recycling, and health cadres designed a home-based waste sorting system.

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

The manufacturing industry in Indonesia has experienced rapid growth along with the increasing demand from society for various industrial products. This condition encourages manufacturing companies to improve productivity, product quality, and production process efficiency in order to compete in the global market. One of the efforts that companies can undertake is the consistent implementation of Standard Operating Procedures (SOP) at every stage of the production process. This activity aims to determine the implementation of SOP in the emboss production process at PT Nikomas Gemilang and to examine its influence on the work efficiency of operators. The method used in this activity is a qualitative descriptive method with a participatory approach. Data collection was carried out through observation, direct work practice, and documentation during the implementation of the internship program (Kuliah Kerja Praktik/KKP). The results of the activity indicate that the implementation of SOP in the emboss production process has been carried out through several stages, namely the preparation stage, machine operation stage, and production result evaluation stage.

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

Prescription waiting time is a key indicator of pharmacy service quality that directly influences patient satisfaction and hospital efficiency. Data from the Outpatient Pharmacy Installation of Pelabuhan Jakarta Hospital show average waiting times of 30.49 minutes for non-compounded medications and 35.93 minutes for compounded medications. Although these figures are still within national standards, they have not met the hospital’s internal targets, indicating inefficiencies that require systematic improvement.This study aimed to analyze prescription waiting times and identify waste in outpatient pharmacy services using Lean Hospital and Continuous Improvement approaches. A qualitative analytical method with a case study design was applied. Data collection involved participatory observation, in-depth interviews with key informants (head of pharmacy, pharmacists, and technicians), and document review. Analysis utilized Lean tools such as Value Stream Mapping (VSM), identification of Value Added (VA) and Non-Value Added (NVA) activities, bottleneck analysis, fishbone diagram, and Failure Mode and Effects Analysis (FMEA).The findings revealed that service processes were dominated by non-value-added activities, especially during prescription receipt, verification, packaging, and dispensing. Major wastes included waiting, motion, and overprocessing. Contributing factors were uneven staff distribution, suboptimal e-prescribing systems, incomplete prescriptions, and lack of standardized procedures. The proposed future state VSM demonstrated potential improvements in reducing waiting time and enhancing service efficiency.

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation.

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

Bullying in secondary schools is a serious issue that affects students’ psychosocial well-being and academic achievement, and significantly disrupts the learning climate and the quality of social relationships among students. This community service activity aimed to implement the Child-Friendly School Program through anti-bullying socialization at SMA N 1 Kersana in order to enhance the understanding and commitment of all school members in creating a safe, inclusive, and sustainable learning environment. The method employed a participatory approach, including needs assessment, interactive socialization sessions, focus group discussions, case simulations, and structured evaluation using pre-test and post-test instruments. The results indicated a 23% increase in participants’ understanding based on the comparison of scores before and after the intensive implementation of the program. Furthermore, a “Bullying-Free School” declaration was established along with a plan to strengthen the Violence Prevention and Handling Team as a more systematic sustainability strategy. These findings confirm that participatory-based socialization effectively reinforces the implementation of the Child-Friendly School Program and fosters a safe, inclusive, sustainable, and responsive school culture that supports students’ positive character development.

This community service program was initiated in response to the need to strengthen collaboration between parents and schools in fostering character development and noble morals among elementary school students. The main issue addressed was the lack of structured and sustainable educational collaboration between parents and the school in supporting character-building practices. The program aimed to develop a participatory and reflective collaboration model through a systematic parenting initiative. A qualitative participatory approach based on community engagement was employed, consisting of needs assessment, joint discussion and planning, parenting program design, workshops and Focus Group Discussions (FGDs), mentoring and monitoring, as well as evaluation and reflection. The results highlight significant improvements in two-way communication between parents and teachers, increased collective awareness of the family’s strategic role in character education, and the establishment of a regular communication forum as a new social structure within the school community. Positive changes were also observed in parenting practices, including the implementation of positive discipline and empathetic communication at home aligned with school values. The emergence of local parent leaders further strengthened program sustainability. Overall, the participatory educational collaboration model proved effective in promoting social transformation and reinforcing sustainable character and moral development among students.

This community service program aims to develop an empowerment model for Etawa goat milk micro, small, and medium enterprises (MSMEs) in Kepuh Klagen Village, Wringinanom District, Gresik Regency through an Islamic Social Entrepreneurship (ISE) approach. Kepuh Klagen Village has significant economic potential in Etawa goat farming; however, MSME actors face several challenges, including limited halal-thayyib-based production capacity, low literacy in Islamic business management and finance, weak branding and marketing strategies, and the absence of sustainable collaboration among farmers. This program employed a participatory approach through mentoring, training, and capacity building activities. The implementation stages included identifying potentials and problems, providing training on Islamic Social Entrepreneurship values and Islamic business ethics, improving production quality based on halal-thayyib standards, strengthening Islamic financial management practices, and developing digital marketing capabilities. The results indicate an increase in MSME actors’ understanding of Islamic social entrepreneurship, improvements in production hygiene and product quality, and the emergence of collaborative awareness among Etawa goat milk entrepreneurs. The ISE approach proved effective not only in enhancing economic value but also in strengthening social responsibility, spiritual values, and business sustainability. This empowerment model is expected to be replicable for other local commodity-based MSMEs in rural areas.

The 2025 Pelita Warna Program is a form of participatory-based community service implemented at the Class II Children's Special Development Institution (LPKA) in Jakarta. This activity aims to design and implement relevant development programs for foster children using a contextual, psychosocial, and vocational skills approach. The main problems behind this activity include minimal access to development that suits the children's needs, limited infrastructure, and psychological challenges faced by foster children. The implementation method begins with observation, needs assessment, coordination with LPKA and partners, program development, and implementation and evaluation. The programs implemented include barbershop training, creative literacy, psychological assistance, and ready-to-work training. Evaluation is carried out formatively and summatively through qualitative and descriptive approaches, using indicators of involvement, attitude change, skill improvement, and foster children's work results. The results of the activity show a significant increase in the foster children's self-confidence, self-awareness, technical skills, and motivation to live independently. This program is considered successful in creating a safe and supportive space that encourages positive transformation among participants. In the future, this model has the potential to be replicated in other institutions as a form of humanistic and sustainable development

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

The dynamics of student organization structure have significant implications for talent retention and student career development. This study aims to comparatively analyze the influence of centralization and decentralization structures in the Information Technology Study Program Student Association on the effectiveness of talent retention strategies and career development capacity. The research method uses a quantitative approach with a comparative design involving 120 respondents selected through purposive sampling technique with criteria of at least one period of organizational experience. Data collection instruments use structured Likert scale questionnaires that have been tested for validity and reliability with Cronbach's Alpha values above 0.80. Data analysis uses Structural Equation Modeling and independent sample t-test to compare both structural models. The results show that the decentralization structure has a strong significant effect on talent retention with a path coefficient of 0.628 compared to centralization of 0.312. Comparative analysis identifies substantial differentiation in all dimensions of career development with the decentralization structure consistently outperforming centralization, especially in the aspect of decision-making autonomy. The findings confirm that the distribution of authority in decentralization creates a learning ecosystem that facilitates diversification of leadership experiences and strengthens students' organizational commitment through participatory empowerment mechanisms.

This study aims to analyze the marketing strategies of Islamic bank products based on sharia values implemented in Mojoarno Village (Ikhsanudin et al. 2024). The background of this research is the increasing development of Islamic banking in Indonesia which is not always followed by sucient understanding of sharia nancial products at the rural level (Qothrunnada et al. 2023). This condition requires Islamic banks to design marketing strategies that are not only focused on product promotion, but also on education, empowerment, and strengthening public trust (Damayanti 2023). This research uses a qualitative case study approach on an Islamic bank that actively conducts marketing activities around Mojoarno Village (Yin 2018). Data were collected through in-depth interviews with bank marketing sta , religious leaders, and customers, participatory observation in socialization and religious activities, as well as documentation of promotional materials and internal reports (Miles and Huberman 2014). The data were analyzed through data reduction, data display, and conclusion drawing with source and technique triangulation to ensure validity. The ndings show that marketing strategies integrated with sharia values—such as justice, transparency, and avoidance of riba, gharar, and maysir—combined with religious and cultural approaches through mosques and majelis taklim can increase public literacy and interest in Islamic bank products (Rahman, Aji, and Sopingi 2023). However, several challenges still remain, including low initial nancial literacy, strong informal nancial practices, and limited marketing resources in rural areas (Syifa, Nasution, and Inayah 2024). The implications of this research emphasize the importance of synergy between Islamic banks, religious leaders, and local communities to develop sustainable sharia-based marketing models in rural contexts.

This study aims to analyze the relationship between leadership style and effective communication in the decision-making process within an organizational environment. The leadership style applied by a leader is highly instrumental in determining the quality of communication established between the leader and employees. Effective communication characterized by the clear transmission of information, openness to input, and the ability to listen actively can enhance the accuracy of information, speed, and quality of decisions made. Using a qualitative descriptive approach, this research illustrates how leaders employ specific communication styles to foster employee engagement, strengthen coordination, and minimize misunderstandings during the decision-making process. The findings indicate that the more effective the leader's communication style, the better the quality of the resulting decisions, as the process involves a transparent, participatory, and responsive exchange of information. Thus, effective communication is a key element connecting leadership style with successful decision-making within an organization.

This study aims to analyse the relationship between leadership communication style and the effectiveness of decision-making in the Department of Tourism and Culture of Sikka Regency. The research emphasises the importance of open, clear, and participatory communication in supporting organisational coordination and improving the quality of decisions. Using a descriptive method, data were obtained through interviews with the Head of Department and a staff member involved in communication and policy implementation. The findings show that the leader applies a combination of democratic communication through the local Kula Babong approach and situational authoritarian communication. The democratic style enhances information flow, strengthens employee involvement, and increases acceptance of decisions. Meanwhile, the authoritarian style ensures discipline, clarity, and timely execution when firm direction is required. Staff members perceive the leader’s communication as polite, direct, and easy to understand, contributing to motivation and readiness to act. Overall, leadership communication significantly influences decision effectiveness across organisational contexts and growth.