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Heni Anggraeni; Akbar NPD Wahana; Ari Kristiana; Slamet Bambang Riono

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The effectiveness of Village Fund management is an essential indicator of good village governance in achieving accountable financial management and improving community welfare. However, its implementation continues to face various challenges, particularly regarding financial transparency and the competence of village officials. This study aims to examine the influence of transparency and the competence of village officials on the effectiveness of Village Fund management in Blubuk Village, Losari District, Brebes Regency. A quantitative approach with an explanatory research design was employed. The study involved 30 respondents, consisting of all village government officials, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that transparency has a positive and significant effect on the effectiveness of Village Fund management. Likewise, the competence of village officials also has a positive and significant influence on the effectiveness of Village Fund management. Simultaneously, both independent variables significantly affect the effectiveness of Village Fund management, with an adjusted coefficient of determination of 88.8%, indicating that most of the variation in management effectiveness is explained by transparency and the competence of village officials. These findings imply that strengthening financial transparency and enhancing the capacity of village officials are essential strategies for improving effective, transparent, accountable, and sustainable Village Fund management.

Inggrid Welerubun

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2026 Universitas Muhammadiyah Manado

This community service initiative aims to enhance the knowledge and skills of the residents of Ilih Village, Damer District, Southwest Maluku Regency, regarding the use of banana corms as a nutritious and cost-effective alternative food source. Banana corms have historically been underutilized and generally treated merely as agricultural waste. Through training and mentoring sessions, the community was educated on the nutritional content of banana corms, processing techniques, and business opportunities for home-based banana corm nugget production. The methods employed included outreach, demonstrations, hands-on nugget-making training, and an evaluation of the activity's outcomes. The results indicate a high level of community enthusiasm for the innovation of processing banana corms into nuggets. Following the activity, participants demonstrated increased knowledge regarding the utilization of local food ingredients, hygienic processing techniques, and the economic potential of the processed product. The banana corm nuggets offered a pleasant taste and appealing texture, and were well-received by the community. Furthermore, the product's low production cost suggests it could serve as a source of additional income for villagers. This initiative is expected to support local food security and improve community welfare through the development of food businesses based on local resources.

Siregar, Ramser Bonardo; Puji P.M, Mostien Adi; Supardi, Endi

Amphibious Journal 2026 Akademi Angkatan Laut

The Kampung Bahari Nusantara (KBN) Program is one of the Indonesian Navy's community empowerment initiatives aimed at improving the welfare of coastal communities through the development of economic, educational, health, tourism, and defense sectors. Tlocor Hamlet, Kedungpandan Village, Jabon District, Sidoarjo Regency, possesses significant coastal resource potential and marine tourism opportunities; however, the implementation of the program has not yet achieved optimal results. This study aims to analyze the implementation of the Kampung Bahari Nusantara Program and formulate strategies to optimize its contribution to community welfare improvement. The research employed a qualitative descriptive approach through observation, interviews, and documentation involving village officials, community members, and representatives of the Indonesian Navy. The findings indicate that the program has positively impacted infrastructure development, tourism growth, and public service accessibility. Nevertheless, several challenges remain, including limited community participation, inadequate human resources, insufficient educational and health personnel, and weak inter-agency coordination. The study concludes that optimization can be achieved through strengthening stakeholder collaboration, enhancing community empowerment, improving infrastructure maintenance, and expanding educational and health services. These efforts are expected to promote sustainable welfare improvement and strengthen maritime resilience in coastal areas.

Muhammad Al Fatur; Madi Madi; Abdul Rahim

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the impact of nickel mining activities on the religious life of the community in West Kabaena District, Bombana Regency. The research employed a qualitative method with a descriptive approach to obtain an in-depth understanding of the social and religious changes occurring within the community. Data were collected through interviews, observations, and documentation involving religious leaders, community leaders, youth representatives, and mining workers. The collected data were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that nickel mining activities have not diminished the community’s understanding of environmental stewardship as a religious responsibility. However, increasing economic dependence on the mining sector has gradually reduced public concern for environmental preservation. In the religious sphere, mining activities have contributed positively by supporting the construction and improvement of worship facilities and religious programs. Nevertheless, work-related demands have reduced the participation of some community members in religious activities. Furthermore, mining activities have affected social solidarity within the community. Values such as brotherhood, mutual cooperation, and social care remain preserved, although changes in social interaction patterns and widening economic disparities have become increasingly apparent. The study concludes that nickel mining activities generate both positive and negative impacts on the religious life of the West Kabaena community. Therefore, balanced policies integrating economic development, environmental sustainability, and religious values are essential to promote sustainable community welfare and strengthen social harmony.

Anjar Dwi Arvita; Nasuhaidi Nasuhaidi; Galank Pratama; Muliono Muliono

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The implementation of agricultural productivity improvement policies is an important effort to increase agricultural production and improve farmers' welfare. Policy implementation is influenced not only by program design and resource availability but also by the interests of actors involved in the implementation process. This study aims to analyze actor interests in the implementation of agricultural productivity improvement policies in Rantau Indah Village, Tanjung Jabung Timur Regency. This research employed a qualitative descriptive approach. Data were collected through interviews, observations, and documentation involving representatives of the Food Crops and Horticulture Office, Agricultural Extension Workers, village government officials, farmer group leaders, and community leaders. The findings indicate that each actor has different interests in policy implementation, reflecting their respective institutional roles, responsibilities, and expectations. These differences influence program planning, coordination, decision-making, and policy execution. Nevertheless, effective communication, collaboration, and coordination among stakeholders contribute positively to minimizing conflicts of interest and supporting policy implementation. The active involvement of farmer groups and agricultural extension workers also strengthens the dissemination of agricultural innovations and encourages community participation in improving productivity. The study concludes that actor interests constitute an important factor influencing the implementation of agricultural productivity improvement policies in Rantau Indah Village. Therefore, strengthening stakeholder collaboration, improving institutional coordination, and ensuring transparent communication are essential to achieving sustainable agricultural development and enhancing farmers' welfare.

Fitria Alha; Nasuhaidi Nasuhaidi; Aditya Romadhon; Dimas Subekti

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the political culture of the community in supporting the implementation of social assistance programs in Rantau Indah Village, Tanjung Jabung Timur Regency. This research employed a descriptive qualitative approach to understand community political culture through cognitive, affective, and evaluative orientations toward social assistance programs. Data were collected through interviews, observations, and documentation involving village officials, RT/RW leaders, and social assistance beneficiaries. The findings indicate that community political culture plays an important role in supporting the implementation of social assistance programs. In the cognitive aspect, most people understand the existence and objectives of social assistance, although some still have limited understanding of beneficiary criteria. In the affective aspect, the community shows trust in village officials despite perceptions of inequality in aid distribution. Meanwhile, the evaluative aspect reflects community participation in supervision and feedback. Overall, community political culture tends to be participatory in supporting social assistance implementation. The study also reveals that transparent communication, active community involvement, and accountability of village authorities contribute significantly to strengthening public trust and improving the effectiveness of program implementation. Community participation in monitoring and evaluating the distribution process helps minimize potential conflicts and encourages greater transparency. These findings suggest that strengthening political awareness, enhancing public access to information, and promoting participatory governance are essential to ensure that social assistance programs are implemented fairly, effectively, and sustainably while improving community welfare and reinforcing good local governance practices.

Desi Nopiyanti; Zulfanetti Zulfanetti; Helen Parkhurst

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

One key measure of a region's economic growth is the employment rate, as it reflects the ability of the economy to absorb labor and improve community welfare. In Jambi Province, employment opportunities are influenced by several factors, including Gross Regional Domestic Product (GRDP), population growth, and the Human Development Index (HDI). This study aims to analyze the effects of GRDP, population growth, and HDI on employment growth rates across regencies and cities in Jambi Province. The research employs a quantitative approach using panel data regression analysis covering 11 regencies and cities during the period 2017–2023. The findings indicate that GRDP growth, population growth, and HDI simultaneously influence employment levels. Partially, population growth and HDI have significant effects on employment, indicating that improvements in human development and demographic dynamics contribute to labor absorption. Meanwhile, economic growth, as measured by GRDP, has a relatively small negative effect on employment. This suggests that economic expansion does not always generate proportional employment opportunities, possibly due to structural changes and technological developments. Therefore, policies aimed at improving human capital and labor market conditions are essential to support sustainable employment growth in Jambi Province.

La Emrin; Lajusu Lajusu; La Jidi

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

D Dowry (mahar) is an obligation of a groom to his bride in Islamic marriage, symbolizing respect and responsibility. In the Buton community, mahar also develops as a customary tradition known as boka, which carries both symbolic and socio-cultural meanings. This study aims to analyze the concept of mahar according to the Shafi’i school of law and its implementation in Taduasa Village, South Buton Regency. This research uses a qualitative method with data collection techniques including interviews, documentation, and literature review. The findings show that mahar is viewed as a symbol of respect for women and is determined based on lineage and social status. According to the Shafi’i school, such practices are permissible as long as they are based on mutual agreement and do not burden the groom. However, excessively high dowry amounts in some cases may hinder marriage. This study concludes that the mahar tradition in Taduasa Village remains consistent with Shafi’i principles but should be adjusted to the Islamic values of ease and public welfare.

Junita Junita

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Urban poverty remains a complex social problem that affects various community groups, including scavengers who work within the informal sector. This study aims to analyze the survival strategies of scavengers in Tangerang City and reflect on their experiences from a Christian theological perspective. The research uses a qualitative approach through literature study and descriptive analysis of relevant social phenomena. The findings show that scavengers develop several survival strategies, including utilizing family and community networks, working persistently, selecting strategic collection areas, managing limited income, and adapting to uncertain environmental and economic conditions. Nevertheless, scavengers continue to face social marginalization, economic vulnerability, occupational risks, limited access to health services, and inadequate social protection. From a Christian theological perspective, this reality calls for a response grounded in love, justice, human dignity, and concern for marginalized communities. Therefore, churches, local communities, and wider society are expected to participate actively in empowering scavengers through holistic, inclusive, and contextual approaches that strengthen welfare, social recognition, and sustainable livelihoods.

Widiyanti Widiyanti; Ratna Tunjungsari; Agung Budiartono; Agus Prasetyo

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Digital transformation has driven significant changes in society's economic patterns and increased the need for stronger family economic independence. In this context, the Family Welfare Movement (PKK) plays a strategic role in empowering families through strengthening digital literacy, entrepreneurship training, capacity building, and the utilization of digital media to support productive economic activities. This study aims to analyze the strategic role of the PKK in digital-based family economic empowerment, identify the forms of empowerment programs implemented, and examine the challenges and strategies needed to increase program effectiveness in the digital era. The study employed a qualitative approach with purposive sampling techniques. Data were collected through participant observation, in-depth interviews, and documentation, and subsequently analyzed through data reduction, data presentation, and conclusion drawing. The findings reveal that the use of digital technology can expand marketing access, improve family economic skills, strengthen entrepreneurial capacity, increase community participation, and promote sustainable economic independence. However, limitations in digital literacy, unequal access to technology, limited infrastructure, and business sustainability remain major obstacles, highlighting the need for continuous mentoring, training, and collaborative support from various stakeholders.

Santoso Suharjo; Janto Ngui; Mulyani Kurniawan

Jurnal Pengabdian Kepada Masyarakat 2026 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

This community service program was conducted at GPIA Sidoasri, Malang Regency, a church community located in a rural area with limited access to capital, technology, and market opportunities. To improve the economic welfare of its members, the church initiated a micro-enterprise producing banana chips and jackfruit chips. However, the business faced several challenges, including unattractive product packaging, a short shelf life due to the absence of preservatives, and difficulties in determining competitive and profitable selling prices. To address these issues, the service team provided training on marketing strategies and business capital management. The training covered product branding through attractive packaging, the use of digital promotion to expand market reach, the separation of personal and business finances, simple financial record-keeping, and responsible capital management practices. The program was implemented through lectures, interactive discussions, and participant mentoring. The results showed that participants gained a better understanding of marketing strategies and basic financial management. Although challenges such as limited capital and low digital literacy remained, participants demonstrated strong enthusiasm to apply the knowledge and skills acquired during the program. This activity highlights that the success of micro-enterprises depends not only on product quality but also on effective marketing strategies and sound capital management. Furthermore, the program reinforces the importance of careful planning and responsible stewardship in business, as reflected in the wisdom of Proverbs 21:5.

Yuntoro Tri Pranoto; Mokhamad Choirul Hudha

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The effectiveness of zakat management within the educational sector plays a crucial role in improving mustahik welfare. This study aims to analyze the management of zakat by the School Zakat Management Unit (UPZ) at SMKN Pringkuku Pacitan in enhancing the well-being of its beneficiaries. Utilizing a descriptive qualitative approach, data were gathered through interviews, direct observations, and documentary reviews. The findings reveal that the zakat management mechanism has been structured systematically, encompassing collection, distribution, and mustahik classification based on the eight categories of asnaf. Specifically, professional zakat (zakat profesi) is collected via a 2.5% monthly salary deduction from civil servant (PNS) and government employee (PPPK) staff, while zakat fitrah is accumulated from all teachers, staff, and students. The allocated zakat funds are regularly distributed to underprivileged students, orphans, and the community residing around the school environment. This financial intervention is proven to yield a positive impact by supporting educational expenses, fulfilling daily basic needs, and boosting students' learning motivation. The implication of this study emphasizes that the school-based zakat management model holds significant potential to be replicated as an effective social empowerment instrument to secure student welfare.

Permata Fayzah

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Quality education is one of the 17 global goals known as the Sustainable Development Goals (SDGs), particularly Goal 4. This goal aims to ensure equitable, inclusive, and quality education for all people. In Indonesia, elementary school teachers play the most important role because they interact directly with students every day. This article comprehensively examines the role of elementary school teachers in supporting SDG 4 from three main perspectives: teachers’ professional competence, innovative teaching methods, and teachers’ involvement within the school community. The method used is a systematic review of 45 selected scientific sources published between 2020 and 2024, including international journals, reports from global institutions, and Indonesian government policy documents.The findings show that competent, creative, and highly dedicated elementary school teachers are closely related to improving learning quality, increasing school participation, and developing positive character in students. However, several major challenges remain unresolved, such as unequal teacher distribution, low welfare, and limited access to technology—especially in remote areas. This article recommends three main actions: strengthening continuous teacher professional development policies, improving the teacher performance evaluation system to make it more comprehensive, and increasing collaboration among the government, universities, and local communities in order to achieve SDG 4 effectively in Indonesia.

Aisyah Larasati Tambunan; Desliana Dwi Tamalia; Divi Humairah; Enggar Fibianingtyas; Ratna Indriani +4 more

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines young people’s perceptions of the Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) and its impact on public trust in the government. The MBG program is one of the Indonesian government’s strategic policies aimed at improving nutritional quality, particularly for students, while supporting social welfare and human resource development toward Indonesia Emas 2045. In the digital era, social media plays a significant role in shaping public opinion, especially among Generation Z, who actively consume and disseminate information through online platforms. This research employed a qualitative descriptive approach with in-depth interviews, social media observations, and documentation studies as data collection techniques. The participants consisted of young people aged 18–25 years in Bandar Lampung selected through purposive sampling. The findings indicate that most informants perceive the MBG program positively because it is considered relevant to community needs, particularly in improving children’s nutrition and supporting economically vulnerable groups. However, public trust in the government remains conditional due to concerns regarding transparency, uneven distribution, food quality, and program supervision. The study also reveals that young people distinguish between support for the program itself and trust in the government as an institution. Positive perceptions of the program can increase political trust, but implementation weaknesses may reduce confidence in government performance. Therefore, transparency, consistency, and effective public communication are essential factors in strengthening public trust and ensuring the sustainability of the MBG program.

Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Muhammad Sauqi; Muhammad Syarif Dibaj; Siti Aisyah; Nuril Aulia Ramadhan M; Rohana Rohana

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

The concept of naskh and mansukh is one of the most crucial methodological instruments in the discipline of Ushul Fiqh, serving to dissect the dynamics of Islamic law determination (tasyri') diachronically. This article aims to comprehensively analyze how the mechanism of naskh operates within the Al-Qur'an and Hadith and its juridical implications on the process of istinbath (deduction) of Islamic law. The urgency of this study lies in the fact that a flawed understanding of the abrogated verses can lead a mujtahid to establish laws that are juridically expired. Utilizing a qualitative-normative research method with a socio-historical approach, this article explores the classifications of naskh, ranging from the sharp debate over the Sunnah's authority to abrogate the Al-Qur'an to the fundamental differences between naskh, takhshish, and taqyid. The analysis also encompasses a comparative study of the views among the four major schools of thought (Hanafi, Maliki, Syafi'i, and Hanbali) in responding to conflicting evidences. The findings indicate that naskh is not an indication of inconsistency within Divine revelation, but rather a manifestation of the principles of tadarruj (gradualism) and taysir (facilitation) that accommodate the mental readiness of the community and the welfare of human beings. Practical implications of this concept are found in the evolution of laws concerning the direction of the qiblah, the iddah period, and the prohibition of khamr. Through a profound understanding of naskh, Islamic law demonstrates its elasticity in addressing contemporary challenges without losing its divine substance. In the modern era, this principle can be actualized in national legislative drafting through gradual regulatory methods.

Sani Latifatul Khilmina; Dita Karina Putri; Nurul Hakim

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the traces of acculturation between Islam and local culture in Margorejo Village, Kerek District, Tuban Regency. The research is based on the understanding that the spread of Islam in Indonesia occurred peacefully, persuasively, and adaptively, allowing Islamic teachings to interact harmoniously with local traditions without eliminating existing cultural identities. This process produced forms of religious culture that combine Islamic values with local customs and continue to be preserved by the community. The study employed a qualitative descriptive approach. Data were collected through observation, interviews with religious leaders, community leaders, and local residents, as well as documentation of religious and social traditions. Data analysis was conducted through data reduction, presentation, and conclusion drawing. The findings show that acculturation is reflected in the tradition of pilgrimage to the tomb of Sheikh Ahmad Subaqir or Mbah Mboja, who is regarded as an important figure in spreading Islam in the region. The pilgrimage serves not only as a spiritual activity but also as a means of strengthening social solidarity. Another form of acculturation appears in the “sedekah bumi” or “manganan” tradition, which expresses gratitude for agricultural harvests and community welfare. The study concludes that Islam and local culture in Margorejo coexist harmoniously and contribute to strengthening religiosity, social solidarity, and cultural preservation.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Diana Dwi Putri; Hendra Riofita

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

This study aims to examine the role of the Merah Putih Village Cooperative (KDMP) in strengthening the village economy, using the lens of good governance and social capital. This study uses a qualitative method with a library research approach, referring to academic journals, books, and government policy documents as sources of information. The research shows that KDMP plays a significant role in improving the welfare of village communities by strengthening productive businesses, expanding access to capital, creating job opportunities, and developing local economic potential. The application of good governance principles such as transparency, accountability, and community participation is a crucial factor in the successful management of the cooperative. In addition, social capital such as mutual assistance, trust, and community collaboration also contribute to the sustainability of the village cooperative. However, the implementation of KDMP still has a number of challenges, including a shortage of human resources, limited cooperative management, and low digital literacy. Therefore, government support and capacity building of cooperative managers are crucial for KDMP to function as a tool for sustainable village economic development

Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.