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National milkfish aquaculture production in 2024 reached 792,864 tons, highlighting the strategic role of this commodity in supporting the economy of coastal communities. central java,as one of the main contributors, has significant potential for pond development, including in Ujungwatu Village, Jepara Regency. However, pond management still faces challenges regarding human resource (HR) quality and the optimal utilization of technology. This community service program aims to enhance students’ capacity through outreach and training on Internet of Things (IoT)-based milkfish pond development as an effort to strengthen HR at the Sidomaju 2 SME. Implementation methods include the stages of observation and problem identification, work program planning, WebGIS design, IoT outreach and implementation, and evaluation. The materials covered included an introduction to IoT concepts based on ESP8266, pond monitoring, milkfish feed management, and the implementation of WebGIS as a digital mapping system for the Kalingga milkfish ponds.The activity was attended by 20 students from MA NU Ujungwatu and was conducted in a participatory manner through experiential learning. The results of the activity demonstrated an increase in students’ understanding of the application of technology in milkfish farming, as well as heightened awareness of the importance of efficient and sustainable pond management. The main output of the program is the Kalingga Milkfish Pond WebGIS, which can be utilized as a digital medium for education and monitoring of pond areas. This program contributes to improving students’ technological literacy while supporting the strengthening of pond operational systems based on digital innovation.

The digital era has fundamentally transformed the market landscape, requiring e-commerce platforms to understand the determinants of consumer behavior. This study aims to analyze the role of E-commerce Trust as a mediating variable in the relationship between Perceived Ease of Use, Perceived Usefulness, and Perceived Enjoyment on Purchase Intention. Using a quantitative approach, data was collected from 326 active users of the Lazada platform in Central Java. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results show that the three main factors ease, usefulness, and enjoyment have a positive and significant influence on Brand Trust and consumer Purchase Intention directly. Furthermore, it was found that E-commerce Trust acts as a crucial mediator that strengthens Purchase Intention through positive user experience. Theoretically, this study strengthens the Technology Acceptance Model (TAM) framework and the context of Cross-Border E-commerce (CBEC) in the digital retail industry. Practically, these findings emphasize the importance of optimizing platform features to enhance transaction convenience and security and build long-term loyalty. The research's implications suggest that platform managers should focus on both aesthetics and functionality to create a credible and enjoyable digital shopping ecosystem for consumers in developing regions.

Small and medium-sized enterprises (SMEs) play a central role in the Indonesian economy, yet their internationalization remains limited. This condition indicates that many SMEs have not fully transformed innovation and digitalization into strategic capabilities that support broader market expansion. This study examines the effects of innovation and digitalization on SME internationalization from the strategic capability perspective. A quantitative explanatory design with a cross-sectional survey was employed. The sample consisted of 200 SME owners or main managers in East Java selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The simulated results indicate that innovation and digitalization positively contribute to SME internationalization through product value enhancement, business process efficiency, and broader market reach. These findings suggest that SME internationalization is more likely to emerge when innovation and digitalization are integrated as strategic capabilities rather than treated as isolated initiatives.

This study aims to analyze the phenomenon of violence against children in Central Java, focusing on the dominance of sexual violence against girls and the failure of the domestic sphere as a safe environment. This research employs a descriptive qualitative approach using secondary data from SIMFONI-PPA, supported by relevant literature. The findings reveal that cases of violence against children fluctuate but remain consistently high each year. Girls are identified as the most vulnerable group, with a higher proportion of victims compared to boys. Sexual violence emerges as the most dominant form, indicating serious issues related to power relations, gender inequality, and weak social protection systems. Furthermore, the household, which is expected to be a safe space, is in fact the primary location of violence, with perpetrators largely coming from close relationships such as parents, partners, and the surrounding social environment. These findings highlight that violence against children is not merely an individual issue but a structural problem involving social, cultural, and power dynamics. Therefore, comprehensive child protection approaches that are family-based, gender-sensitive, and cross-sectoral are essential to break the cycle of violence sustainably.

This study aims to determine the leadership strategies of school principals in improving the performance and discipline of teachers at Madrasah Ibtidaiyah Salafiyah Syafiiyah Hadirul Ulum Tasikrejo Pemalang, Central Java, as well as to identify the supporting and inhibiting factors when these leadership strategies are implemented. This study uses field research with a descriptive approach. The data collected was verbal data or words rather than numbers. The location of this research was at MI Salafiyah Syafi'iyah Hadirul Ulum Tasikrejo, Pemalang Regency. The informants in this study were the principal and classroom teachers. The data collection techniques used were observation, interviews, and documentation. The results of the study found by the researcher regarding the principal's strategy in improving teacher performance and discipline at MI Salafiyah Syafi'iyah Hadirul Ulum Tasikrejo, Pemalang Regency, are as follows: (a) conducting supervision (b) setting an example (c) motivating teaching staff (d) providing adequate facilities and infrastructure (e) providing opportunities to attend training or education (f) conducting evaluations. Meanwhile, the supporting and inhibiting factors are divided into several parts. First, there are two supporting factors, namely (a) a sense of togetherness and kinship within the school environment, and (b) the principal's commitment to improving school quality. Meanwhile, there are two inhibiting factors, namely (a) the suboptimal time management of teachers and (b) the work environment. Based on the results of this study, it can be concluded that the principal's leadership strategy plays a very important role in improving the performance and discipline of teachers at MI Salafiyah Syafi'iyah Hadirul Ulum Tasikrejo, Pemalang Regency. The implementation of appropriate strategies, supported by a sense of togetherness and the principal's commitment, can have a positive impact on teacher professionalism. However, there are still several inhibiting factors that need attention so that the implementation of leadership strategies can run more optimally.

Tegal Regency is a region in Central Java Province. Geographically, Tegal Regency is situated on a highly advantaged path. This regency, with its capital in Slawi, boasts a diverse range of economic centers spread across several regions. Dominated by small and medium-sized industries, the community can be empowered and participate in improving their well-being through job creation. Small and Medium Industry centers are highly diverse. One area we highlight in this article is the potential of metal and machinery SMEs, which are crucial commodities in the local economy. The metal industry is located around Talang District. The metal and machinery sector holds significant promise due to the potential for increased manufacturing demand, which can boost the local economy. In this study, we used field research and interviews to understand how the SME economy operates. By highlighting this, we hope that the government will focus on SMEs, particularly in the metal and machinery sector, by providing incentives for training and improving product quality and human resources. Based on the above description, local economic growth is highly possible with the support of adequate facilities and infrastructure.

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

Regional economic development requires a comprehensive understanding of the structure, potential, and dynamics of economic sectors so that formulated policies can be targeted and sustainable. Bojonegoro Regency as one of the regions in East Java Province has unique economic characteristics with the dominance of certain sectors, so it is necessary to conduct an in-depth analysis of the economic sectors that play a role in driving regional growth. This study aims to identify basic and non-basic sectors, analyze the dynamics of changes in economic sectors, and assess the sectoral competitiveness of Bojonegoro Regency compared to East Java Province. This study uses a quantitative approach with secondary data in the form of Gross Regional Domestic Product at constant prices by business field obtained from the Central Statistics Agency. The analytical methods used include Location Quotient, Dynamic Location Quotient, and Shift Share. The results show that the mining and quarrying sector remains the sector with the most dominant relative advantage in the economic structure of Bojonegoro Regency. However, the analysis of dynamics and competitiveness indicates that several non-extractive sectors are starting to show faster development and growth potential. This finding suggests an opportunity for transformation of the regional economic structure towards a more diverse pattern. The implications of this research emphasize the importance of regional economic development strategies that do not only rely on traditional leading sectors, but also encourage the development of more sustainable potential sectors.

The competitiveness of gig workers in the digital economy era raises issues such as competency gaps with market needs and instability in the quality of gig workers' work. This study explains the influence of training, work skills, and independent learning on the performance of gig workers who participate in training programs at the Central Java Province Cooperative and SME Training Center. Therefore, this study aims to examine the influence of each variable partially and simultaneously. This study uses a quantitative approach by distributing questionnaires to the entire population or using a saturated sample of 50 gig workers participating in training at BALATKOP UKM. The data was obtained using a Likert scale questionnaire instrument compiled based on the operational definitions of the variables and analyzed using multiple linear regression analysis to test the influence of training (X2), work skills (X2), and independence (X3) on performance (Y). The results of the study show that training, job skills, and independent learning each have a positive and significant effect on gig worker performance, and simultaneously, these three variables have a 66.5% effect on performance. This synthesis of findings confirms that gig worker performance is not only determined by the quality of training programs and technical skill mastery, but also by the ability to manage the learning process independently. Therefore, the conclusion is that the development of training programs at BALATKOP UKM needs to be designed in an integrated manner to simultaneously strengthen training, work skills, and independent learning as a strategy for improving the sustainable performance of gig workers.

This research was conducted to determine the extent to which leadership style, the work environment, and work conflict influence employee work productivity at Perum Perhutani, Central Java Regional Division. A quantitative approach using a survey method was applied, in which questionnaires were distributed to 80 permanent employees. The collected data were measured using a Likert scale and processed with IBM SPSS Statistics. The findings show that leadership style positively and significantly contributes to employee work productivity, while the work environment serves as the most influential factor in enhancing productivity. In contrast, work conflict has a negative and significant impact, despite the relatively low conflict level within the organization. The study found that the work environment has the strongest influence on employee productivity, followed by leadership style, while work conflict has the least impact.  Overall, the results highlight that fostering a supportive work environment, ensuring effective leadership, and minimizing conflict are essential for maintaining consistent employee work productivity.

This study aims to analyze the inventory management practices of qurban cattle at Purnomo Sapi Mulyo Farm in Boyolali, Central Java, particularly in facing the surge in demand prior to Eid al-Adha. The research is motivated by the unique characteristics of qurban cattle inventory, which involves living assets, seasonal demand, and biological risks that differ significantly from conventional inventory management. A qualitative descriptive approach with a case study design was employed to capture in-depth information regarding inventory planning, procurement, storage, and sales practices. Data were collected through in-depth interviews with the business owner as the key informant, direct observation of operational activities, and documentation review. The findings reveal that inventory management at the farm is conducted in a responsive manner based on consumer orders, enabling the business to minimize overstock risks and operational costs. However, inventory recording remains manual and unstructured, potentially limiting the accuracy of cost calculation and long-term planning. Price fluctuations and supply availability are strongly influenced by the Eid al-Adha momentum, while cattle health and lead time are critical factors affecting inventory effectiveness. From a theoretical perspective, the study extends inventory management concepts to the context of live and seasonal inventory. Practically, the findings suggest that implementing a simple yet structured inventory recording system could enhance operational efficiency and decision-making accuracy in local qurban cattle farms.

Kampung Wisata Titik Nol in Central Java has significant potential for developing special-interest tourism, particularly nature-based and outdoor sport tourism. However, this potential has not been optimally utilized due to limited community capacity in designing structured and market-ready tourism products. This community service program aims to enhance the capacity of local tourism managers and youth organizations in packaging sustainable and competitive sport tourism packages. The program was conducted at Joglo Gumregah from August to November 2024 using a Participatory Action Research (PAR) approach. The implementation was carried out in three phases: preparation, implementation, and evaluation. The preparation phase included field observation, Focus Group Discussions (FGDs), and coordination with village authorities and community leaders. The implementation phase involved in-depth interviews and mentoring activities in developing sport tourism packages. The evaluation phase was conducted through interactive dialogues with stakeholders to refine the developed packages. The results indicate an improvement in participants’ understanding and skills in designing integrated and locally based sport tourism packages. The resulting packages are expected to serve as references for sport tourism development and to support community empowerment and economic sustainability in Kampung Wisata Titik Nol.

This study aims to analyze the influence of terminal users’ perceptions on business development opportunities at Mangkang Type A Terminal, Semarang City, managed by the Central Java Class I Transportation Management Agency (BPTD). As a major transportation hub, the terminal functions not only as a passenger transit point but also as a strategic economic area with potential for commercial facility development. However, the utilization of business opportunities at Mangkang Terminal remains suboptimal, necessitating an evidence-based analysis of the factors that shape these opportunities. This research employs a quantitative approach using a survey method involving terminal users, including passengers, public transport drivers, and terminal visitors. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression to examine the influence of user perceptions on business potential, which includes interest in facility usage, demand for additional services, and preferences for commercial space utilization. The findings indicate that perceptions related to comfort, safety, cleanliness, accessibility, and service quality significantly affect business development opportunities. Comfort and service quality emerge as the most dominant factors driving user interest in commercial facilities. These results emphasize that improving terminal service quality can serve as an effective strategy to expand business opportunities and enhance non-tax revenue.

Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This study aims to analyze corn consumption substitution as an alternative carbohydrate source and to measure the demand elasticity of corn in response to fluctuations in corn and rice prices at Ciawitali Market, Garut Regency. Primary data were collected through observations and interviews, along with secondary data from West Java Central Statistics Agency processed using simple linear regression and cross-elasticity analysis with SPSS. Results show that changes in corn prices explain 99.7% of variation in corn demand with a positive coefficient of 0.827, indicating a substitution effect with rice, which experienced a concurrent price increase. The cross-elasticity value of 1.64 confirms the elastic substitution relationship between corn and rice. These findings highlight the potential of corn as a substitute for rice in maintaining stable food consumption despite fluctuations in staple commodity prices.       

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

This service activity was carried out in the Domestic Trade Sector, Central Java Provincial Industry and Trade Office with the aim of supporting the data collection process and updating the prices of basic necessities. This activity focuses on providing accurate and up-to-date price data as the basis for making price stabilization policies by local governments. The implementation of activities includes observation of the internal data collection system, daily price data input, data validation, and preparation of price development reports. In addition, the service team also coordinates with field officers and market managers to ensure the completeness of information and consistency of the data received. The technical assistance process related to the use of data collection application tools is also carried out to improve the competence of apparatus in managing information more effectively. The results of the activity show that systematic data updates are able to improve administrative efficiency, database accuracy, and support decision-making processes related to regional economic stability. Furthermore, the availability of more reliable price data allows local governments to detect potential price fluctuations early and formulate more timely and targeted intervention steps.

This Community Service (PkM) program was conducted in Kaligentong Village, Gladagsari, Boyolali, Central Java, aiming to enhance the competitiveness of local superior products through the implementation of digital marketing strategies for micro, small, and medium enterprises (MSMEs). The main problem faced by the partners was their limited ability to utilize social media and online marketplaces for effective product marketing. The program employed a two-day training approach, including product photography and videography using smartphones, promotional content writing (copywriting), and online store creation on e-commerce platforms, followed by hands-on mentoring and evaluation. The results showed a significant improvement in participants’ knowledge and skills in managing digital business accounts, producing engaging photo and video content, and utilizing marketplaces to expand their market reach. More than 80% of participants successfully created new business accounts and actively promoted their products online. This activity had a positive impact on improving digital literacy and local product marketing while strengthening the collaboration between higher education institutions and the community in developing the village economy.

This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.