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Sukabanjar Village is one of the villages striving to improve basic infrastructure quality, particularly in drainage construction and road repair. However, limited understanding among village officials and communities regarding standardized construction cost estimation methods, specifically the Unit Price Work Analysis (AHSP), has become an obstacle in preparing accurate and efficient Budget Plans (RAB). This community service program (PKM) aims to improve the understanding of village officials, village hall staff, and Sukabanjar Village community regarding AHSP-based construction cost estimation planning as the standard reference for construction work cost calculation in Indonesia. The program involved socialization and training for 20 participants, consisting of village officials (RW/RT), village hall staff, and general public, introducing the basic concepts of AHSP, RAB component elements, and simple simulations of drainage and road work cost calculations. Evaluation was conducted through pre- and post-tests. The results of the activity showed a very significant improvement in participants' understanding. The average pre-test score was 42, which then increased to 75 in the post-test, reflecting an increase of 33 points (78.6%). In conclusion, the AHSP-based cost estimation planning socialization was effective in improving the village community's understanding of construction infrastructure budget management, although continued mentoring is still needed for optimal and sustainable implementation.

Educational planning management is an essential process in managing educational institutions to achieve educational goals effectively and efficiently. One form of implementing educational planning management is through the preparation of the Madrasah Work Plan (RKM) and School Work Plan (RKS). This article aims to describe the concept of educational planning management through the preparation of RKM/RKS, their objectives, preparation processes, and implementation in schools and madrasahs. The research method used is library research with a qualitative descriptive approach by collecting data from books, scientific journals, government regulations, and other supporting documents. The results of the study indicate that RKM/RKS has a strategic role as a guideline for implementing educational programs, a basis for decision-making, an evaluation tool, and an instrument for improving the quality of education. The preparation of RKM/RKS is carried out systematically through team formation, school/madrasah self-evaluation, formulation of priority programs, preparation of medium-term and annual work plans, and budgeting plans. Proper implementation of RKM/RKS can improve the effectiveness of educational management, accountability, transparency, and the quality of educational services in schools and madrasahs.

This research was motivated by the low Food Security Index in Serang City, particularly in Unyur Village, which became the target area of the Safe Food Village Program initiated by the Serang BBPOM in 2021. The program aims to increase community independence in achieving sustainable food safety through community empowerment, especially among housewives. This study aims to analyze the implementation of the Safe Food Village Program in Unyur Village. The research used a descriptive qualitative method and applied the Van Meter and Van Horn policy implementation model as the analytical framework. The results indicate that the program implementation has not yet run optimally or sustainably on an independent basis. The main obstacles include poor communication and coordination between village authorities and food safety cadres, limited human resources and lack of financial incentives for cadres, low leadership commitment in integrating the program into village work plans, and budget limitations after BBPOM intervention ended. Nevertheless, the social conditions and community infrastructure in Unyur Village actually have strong potential to support program sustainability if utilized strategically by the village government.

Financial literacy is an important skill that needs to be introduced from an early age so that children can understand the value of money and manage it wisely. This activity aims to improve basic financial literacy among children at LKSA Santa Anna Bojonegoro through a participatory educational approach. The implementation method included pre tests, interactive material delivery, discussions, and simple case studies on priority scales and budgeting. Of the 37 participants, 20 children aged 8–18 were sampled. The pre-test results showed an average understanding of basic financial literacy concepts of 73.6%. After the activity, there was an increase in understanding, indicated by the participants' ability to differentiate needs from wants, develop spending plans, and foster savings awareness. The facilitator also found that the main issue among participants was self-control over consumptive behavior, which was addressed through reflective exercises and the implementation of strategies for delaying purchasing decisions. This activity was well-received and proven effective in fostering a rational mindset regarding pocket money management. Overall, this socialization of basic financial literacy can be the first step in developing responsible financial habits from an early age.

The success of this program is highly influenced by the quality of regional planning coordinated by the Regional Development Planning, Research, and Innovation Agency. This research aimed to identify and analyze the role of the Regional Development Planning, Research, and Innovation Agency in planning the handling of uninhabitable houses, understand the stages of the planning process, and determine the factors that influence its effectiveness. This research used a descriptive qualitative approach through observation, interviews, documentation, and literature study during the internship period in the Infrastructure and Regional Development Division. The results showed that the Regional Development Planning, Research, and Innovation Agency has carried out its functions as a facilitator, verifier, and evaluator by integrating the uninhabitable houses program into the Regional Medium-Term Development Plan, the Regional Government Work Plan, and the Strategic Plans of regional agencies. However, several obstacles were still encountered, including limited budget allocation, delays and inaccuracies in data, inadequate human resource capacity, and suboptimal coordination among stakeholders. Therefore, it was necessary to improve institutional capacity, strengthen information systems, and enhance cross-sectoral synergy so that the planning for handling uninhabitable houses can be implemented more effectively, accurately targeted, and sustainably.

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

Wise financial management from adolescence is an important skill that needs to be instilled early. However, low levels of financial literacy among students often make it difficult for them to manage their pocket money effectively. This community service activity aims to provide financial literacy education to students of SMA Negeri 3 Medan to improve their understanding and skills in managing their pocket money wisely and responsibly. The activity implementation methods included interactive counseling, group discussions, and simple financial planning simulations. The results of the activity showed an increase in students' understanding of basic financial literacy concepts, such as the importance of saving, budgeting, and distinguishing between needs and wants. Furthermore, students also showed high enthusiasm in participating in the activity and were able to independently develop personal financial plans. This education is expected to provide initial provisions for adolescents in developing healthy financial habits and encourage the creation of a more financially literate young generation

Flooding is a natural disaster that still frequently occurs in Singkep District, Lingga Regency, Riau Islands Province. This disaster has quite serious impacts on the community, both in the economic, social, and health sectors. Therefore, the problem of flooding should be a serious concern for the local government, particularly in improving the effectiveness of coordination between agencies directly involved in flood mitigation efforts. This study aims to determine the coordination process between the Regional Disaster Management Agency (BPBD) and the Public Works and Spatial Planning Agency (PUTR) of Lingga Regency in flood management, as well as to identify obstacles encountered in its implementation. The research method used is qualitative with a descriptive approach. The researcher uses the coordination theory of Harold Koontz which emphasizes four important elements: work planning, meetings or interactions, communication, and division of tasks. Data were collected through in-depth interviews, field observations, and documentation from both related agencies. The results of the study indicate that inter-agency coordination has not been running synergistically. The work plans of each agency have not been fully integrated, resulting in the implementation of the flood mitigation program running independently based on their respective duties and functions. The Regional Disaster Management Agency (BPBD) places greater emphasis on non-structural mitigation approaches such as education and simulations, while the Public Works and Housing Agency (PUTR) focuses on technical aspects such as flood control infrastructure development. Inter-agency meetings remain formal and have not yet become collaborative forums for formulating joint policies. Communication and task allocation have occurred, but are limited to the information dissemination stage. Key obstacles to this coordination include budget constraints, a lack of competent personnel, and low public awareness and participation in supporting mitigation programs. The lack of drainage construction in several affected villages also demonstrates weak inter-agency integration in program implementation.

This community service program aims to improve the financial literacy and financial management skills of micro and small business (MSME) actors in Kertomulyo Village, Brangsong District, Kendal Regency. The main issues faced by local residents include limited access to formal financial institutions and a lack of understanding of business financial planning. The activity was held on November 19, 2024, using both classical and individual approaches, including lectures, demonstrations, and hands-on practice. Training materials covered budgeting, identifying funding sources, setting profit targets, and evaluating financial plans. A total of 60 MSME participants actively took part in the training. The results show increased participant understanding of basic financial management concepts, although further assistance is still needed by some. This activity demonstrates that practical-based training is effective in improving MSME financial capabilities and can serve as a replicable model for other regions facing similar challenges.

This study aims to analyze the effectiveness of village fund expenditure in Kedamean Village, Kedamean District, Gresik Regency in 2025. The approach used is qualitative with descriptive methods, through in-depth interviews with the Village Head, Treasurer, and Village Consultative Body, as well as analysis of official documents such as budget realization reports and Village Budget Work Plans. The results of the study indicate that village fund expenditure in Kedamean Village is classified as very effective which has followed the principles of transparency and accountability according to regulations, but several obstacles are still found such as inconsistencies between planning and implementation, limited capacity of village officials, and less than optimal realization of development programs and community empowerment. This study recommends strengthening the capacity of village officials, increasing community participation, and optimizing internal and external supervision to increase the effectiveness of village fund expenditure in order to achieve sustainable village development and improve community welfare.

Budget planning in Islamic educational institutions is a crucial factor in ensuring the sustainability and effectiveness of financial management. This article analyzes the strategies for preparing budget plans in Islamic educational institutions from operational and technical perspectives. Proper planning ensures the optimal allocation of resources to support the learning process, facility maintenance, and quality improvement in education. This study highlights the importance of transparency, accountability, and the use of performance-based approaches in budget management. Additionally, government regulations, stakeholder involvement, and the utilization of technology are key factors in enhancing the efficiency and effectiveness of budget planning in Islamic education. The findings of this study are expected to provide insights for Islamic education administrators in developing a more structured and sustainable financial strategy.

The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial management. The results indicate that the principles of efficiency, effectiveness, transparency, and accountability must be applied in managing educational funds to ensure optimal budget utilization. One of the key indicators for maintaining financial balance is the budget balance ratio, which measures the extent to which an organization’s revenue can cover its expenditures. If the ratio reaches or exceeds 100%, it indicates a surplus that can be allocated for institutional development. However, if the ratio is below 100%, a deficit occurs that must be addressed immediately through cost efficiency strategies, diversification of funding sources, and optimization of productive waqf assets. This study emphasizes that a systematic and sustainable financial strategy is essential for maintaining the financial stability of Islamic educational organizations. By implementing well-structured budget planning, strict supervision, and diversified funding sources, organizations can ensure financial sustainability and enhance the overall quality of Islamic education. 

Effective financial management is a crucial aspect in ensuring the sustainability and growth of an organization, including in the context of social and profit organizations (SOPI). The Revenue and Expenditure Budget Plan (RAPB) is the main instrument in financial management, which not only functions as a guideline for allocating resources, but also as a strategic tool in achieving organizational goals. This study uses a library research method to explore how systematic budget planning can improve financial efficiency and ensure transparent and accountable use of funds. This study highlights the importance of preparing formal documents such as annual work plans, budget work plans, and RAPB in ensuring that organizations can manage resources in a more structured and measurable manner. By applying analysis to various literature sources, this study identifies steps in preparing an effective RAPB, including revenue estimation, expenditure allocation, and budget evaluation and control mechanisms. The results of the study show that a well-prepared RAPB can help organizations set priorities, measure performance, and avoid waste of resources. In addition, RAPB also acts as an internal communication tool that clarifies the direction and goals of the organization to all stakeholders. With a strict evaluation system, organizations can ensure that the budget used has an optimal impact on achieving the vision and mission that have been set.

This study aims to describe and analyze: the relationship between the village government and the village consultative body (BPD) in the formulation of the APBDes and the obstacles faced by the village government and the village consultative body in the formulation of the APBDes in the village. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study showed. The relationship between the Village Government and BPD in the formulation of the Village Revenue and Expenditure Budget in Sidoraharjo Village, Kedamean District, Gresik Regency is a partnership. Each institution carries out its roles and functions in accordance with Gresik Regent Regulation Number 25 of 2024, Law Number 22 of 1999 and Law Number 23 of 2014. This relationship between the implementation of the legislative function of formulating the village budget and expenditure by the BPD and the Sidoraharjo Village Government has been carried out and in accordance with the Laws and Regulations and the correct stages.  The authority of the BPD and the Village Government is to discuss the draft budget and village expenditure in accordance with the stages of the stages, namely the initiation stage, the socio-political stage, and the juridical stage.  The implementation of coordination in the formulation of the village budget and expenditure by the BPD and the Sidoraharjo Village Government has been carried out and in accordance with the Laws and Regulations and the correct stages. The Village Government and BPD have carried out their respective wars through the preparation stage, making budget plans and ratification carried out together. The Village Consultative Body (BPD) has carried out its supervisory function by supervising all actions taken by the Village Executive on the implementation of the village budget and expenditure Obstacles faced by the Village Government and BPD in the process of formulating the village revenue and expenditure budget include: Internal obstacles are human resources (human resources) that are not qualified in the economic field External obstacles are the lack of technical guidance from the Regional Government, especially in the field of legislation.  

Road maintenance is a strategic effort to support community mobility and economic development. This study aims to determine the optimal duration and analyze the cost impacts of implementing the Time Cost Trade Off (TCTO) method. The method is applied through critical path analysis and adding overtime hours to reduce the project duration. Data is collected from project documents such as daily reports, S-curves, and cost budget plans, then analyzed using Microsoft Project software. The results show that the project duration can be shortened to 117 days with an additional cost of IDR 176,614,724.00, which is lower than the potential delay penalty of 1% per day. This adjustment leads to a time savings of 8.6% without causing significant changes to the project's organizational structure. The TCTO method proves to be a practical solution for addressing delays while maintaining a balance between time and cost.

Managerial mentoring in a collaborative manner is an effective strategy to improve the ability of Madrasah heads in preparing Madrasah Work Plans (RKM). This assistance is carried out through an approach based on cooperation, sharing, and discussion without being patronizing. Through this approach, Madrasah heads feel helped in carrying out their tasks, especially in preparing the RKM which is a reference for Madrasah management. The drafted RKM aims to: (1) achieve predetermined goals, (2) support coordination among stakeholders in Madrasah, (3) ensure consistency between planning, budgeting, implementation, and supervision, (4) optimize community participation, and (5) use resources efficiently, effectively, and sustainably. The results showed that the ability of Madrasah heads in preparing RKM had increased significantly after the assistance. In Cycle I, the average score of the RKM prepared was 74.70, increasing to 81.37 in Cycle II, with an increase of 8.93%. This finding shows that collaborative managerial assistance is effective in improving the competence of Madrasah heads in preparing quality RKM.

Plans are a vital component in a government to achieve directed and sustainable development. This research aims to identify the importance of plans in managing resources, setting priorities, and creating transparency and accountability in government. The method used in this research is qualitative analysis based on literature reviews and case studies related to plan implementation in various governments, both national and local. The focus of this research includes the role of plans in resource efficiency, risk mitigation, and coordination between institutions. The research results show that governments that have thorough planning are better able to optimize the use of budget, labor and time compared to governments without clear plans. In addition, a good plan helps the government anticipate potential risks and challenges, as well as provide strategic solutions to face them. In terms of transparency, planning documents enable the public to monitor government performance, increase public trust, and support public participation in the development process. This research also found that plans that are inclusive and involve various stakeholders are able to create stronger synergy between institutions and maintain program sustainability even if there is a change in leadership. In conclusion, plans in government are not only a tool to direct development, but also an important instrument to ensure stability, effectiveness and efficiency. With a structured plan, the government can achieve development goals optimally and have a significant impact on community welfare. This research recommends strengthening planning capacity at all levels of government to improve the quality of governance and public services.

One of the areas worked on in school-based management is financing management. Good financing management is necessary because it is believed that with efficient and effective school financial management, errors, leakages, and variations in the use of funds from the original plan and goals will be avoided. Schools are empowered to assess their own needs through school-based financing management, which transfers control over budget allocation and use to schools. To completely reduce dependence on government funding, schools are also allowed to engage in income-generating activities. Financing management needs to be carried out carefully, diligently, and comply with relevant regulations when implementing school-based management. The preparation of school revenue and expenditure budget plans (RAPBS) as well as various forms and sources of school funding are all included in the idea of school-based financing management.

The Regional People's Representative Council's Pokir is the result of absorbing community aspirations conveyed by members of the Regional People's Representative Council in official and informal forums. This Pokir aims to ensure that regional development policies reflect the needs and desires of the local community.To determine the role of the Aceh Singkil Regency People's Representative Council in formulating regional development policy plans through the Main Thoughts (Pokir) of the Regency People's Representative Council In legal research, there are two types of research, namely normative (doctrinal) research and empirical research. The type of research used in compiling this thesis is a combination of normative (doctrinal) research and empirical research. Data collection methods are techniques or methods that can be used by researchers to collect data. Techniques in designating an abstract word that is not manifested in objects, but can only be seen in its use through: questionnaires, interviews, observations, exams (tests), documentation, and others. The data analysis technique used in this legal research uses qualitative analysis methods Based on the results of the study, the Regency People's Representative Council also plays a role in determining the regional budget that will fund various development programs. In this process, the District People's Representative Council must ensure that the budget prepared reflects the development priorities that have been set based on community aspirations. Thus, the District People's Representative Council not only acts as a political representative, but also as a supervisor of budget use to ensure transparency and accountability in regional financial management. The results of the discussion regarding the role of the Aceh Singkil District People's Representative Council (DPRK) in preparing the main ideas (Pokir) show that the DPRK has a crucial role in regional development policy planning. In accordance with the Regulation of the Minister of Home Affairs Number 86 of 2017, the DPRK functions as a liaison between the community and the regional government by preparing Pokir that reflects the aspirations and needs of the community.So it can be concluded that according to the regulations, the District People's Representative Council is tasked with preparing the Main Ideas (Pokir) which are the results of absorbing community aspirations. This Pokir is then submitted to the regional government to be used as a basis for preparing development planning documents, such as the Regional Medium-Term Development Plan (RPJMD) and the Regional Government Work Plan (RKPD).