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A. Fahrur Rozi; M. Romli Muar; Nur Ridwan; Ardhelia Setyo Rismalda

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Physical education in schools is still dominated by the introduction of popular sports, thus limiting students' sports literacy and opportunities for early childhood sports development and development. This condition results in less than optimal development of students' overall potential. This community service activity aims to encourage increased sports literacy, the formation of active lifestyle habits, and the emergence of the embryo of woodball athlete development at the school level. The method used is a library-based community service with data collection techniques through book reviews, scientific journals, research reports, and various relevant literature related to student development, sports development, and the introduction of woodball. The data obtained were analyzed using content analysis techniques to identify patterns, concepts, and relationships between variables. The results of the community service indicate that the introduction of woodball as an alternative sport has significant potential to increase sports literacy, support character development, develop motor skills, and encourage more inclusive and sustainable sports development in the school environment.

Fikri, Muhammad Luthfi Ali; Mustofa, Ahmad Junaydi; Lail, Ibnaty Hidayatul; Nabila, Firzanah Uma; Hidayati, Amalia Nuril

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Baitul Maal wat Tamwil (BMT) is an Islamic microfinance institution that plays an essential role in expanding financial access for low-income communities and supporting sustainable economic development. This article aims to analyze the role of BMT as an inclusive monetary instrument within the framework of the Sustainable Development Goals (SDGs). The study employs a library research approach with descriptive-analytical methods based on secondary data from books, academic journals, research reports, and official documents. The findings show that BMT significantly contributes to financial inclusion through real-sector-based Islamic financing, especially for micro-enterprises and low-income households. Moreover, BMT’s social function—realized through the management of zakat, infaq, and sadaqah—strengthens income redistribution, poverty alleviation, and community welfare. BMT supports several SDG targets, particularly in reducing poverty, creating decent employment, developing MSMEs, and minimizing socioeconomic inequality. However, the optimization of BMT’s role still faces challenges such as limited capital, governance constraints, digital transformation, and institutional strengthening. Therefore, synergy between BMT, the government, regulators, and the community is needed to enhance BMT’s contribution as an inclusive, sustainable, and Sharia-compliant economic development agent.

Hendri, Dhika Nadia; Ismaniar, Ismaniar

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

Verbal abuse in early childhood represents a form of non-physical violence that has serious implications for children's socio-emotional, cognitive, and psychological development. This issue continues to escalate alongside the declining quality of parenting experiences and weakened social control within communities, where verbal aggression is often perceived as an acceptable disciplinary practice. This study aims to identify and analyze the relationship between parenting experiences and community social control with the occurrence of verbal abuse through a Systematic Literature Review (SLR) approach. Data were collected from reputable journal articles published between 2020–2025 using inclusion–exclusion criteria and content analysis techniques. The findings reveal that authoritarian parenting, emotional stress, a history of violence, and misconceptions about discipline serve as primary triggers of verbal abuse. In contrast, social environments characterized by strong social bonds, collective anti-violence norms, and active community participation have been shown to effectively reduce the occurrence of verbal abuse within families. This study concludes that verbal abuse is an interactive phenomenon shaped by parenting factors and social structures; therefore, prevention requires a family-based educational approach in conjunction with strengthening community roles through Pendidikan Non Formal.

Ripa Sabila Usni Sitompul; Adeliya Saragih; Juliana Nasution

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study aims to examine in depth the contribution of meatball micro, small, and medium enterprises (MSMEs) to local economic development in Singa Village. As a business sector closely aligned with community needs, meatball MSMEs have significant potential to create job opportunities, increase community income, and stimulate local economic activity. This study employed a qualitative approach with a literature review method, focused on collecting and analyzing information from various relevant sources, such as journals, research reports, and policy documents related to MSME empowerment. The study results indicate that the existence of meatball MSMEs not only serves as a source of income for entrepreneurs but also creates a ripple effect on the economy, such as increased demand for local raw materials and the opening of other supporting business opportunities. These findings are expected to serve as a reference for the village government, related organizations, and stakeholders in formulating strategies for empowering meatball MSMEs as a key sector for sustainable economic development in Singa Village. Therefore, it can be concluded that meatball MSMEs contribute significantly to village economic growth.

Thesa Monica; Ismaniar Ismaniar; Lili Dasa Putri

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This article analyzes the challenges and solutions surrounding funding for Early Childhood Education (ECE) institutions in Indonesia, with a particular focus on the high dependence on parental fees and the limited availability of external support. ECE plays a crucial role in supporting children’s development during their early years; however, many institutions struggle with financial instability due to inadequate and inconsistent funding sources. This study uses a literature review approach by synthesizing relevant books, journal articles, government regulations, and institutional reports to provide a comprehensive understanding of the funding landscape. Findings show that most ECE institutions rely heavily on parental contributions, causing financial vulnerability, limiting program development, and reducing access for low-income families. Government assistance through the Operational Education Assistance (BOP) remains insufficient and often delayed. Meanwhile, collaborations with the private sector, CSR programs, and community-based support are still minimal. Financial challenges negatively affect institutions’ ability to provide adequate facilities, ensure teacher welfare, and implement holistic-integrative learning programs. The study suggests several solutions, including strengthening financial management capacity, applying participatory budgeting, diversifying funding sources, and initiating creative economic programs such as school bazaars and community partnerships. These strategies are expected to improve sustainability and enhance the quality of ECE services in Indonesia.

Keken Putri Rahayu; Ismaniar Ismaniar; Lili Dasa Putri

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

This article examines the implications of parental verbal violence on the socio-emotional development of early childhood aged 3–6 years. The study was conducted through an extensive literature review supported by general field observations in community settings. The purpose of this research is to describe the phenomenon of verbal violence experienced by young children, analyze its effects on their emotional security, self-confidence, and social adaptation, and identify contributing factors from both the family environment and parental characteristics. Using a qualitative descriptive approach, relevant books, journal articles, and institutional reports were synthesized to construct a comprehensive understanding of how negative communication patterns shape children’s socio-emotional development. The findings indicate that verbal violence such as yelling, scolding, insulting, labeling, and threatening can disrupt children’s emotional regulation, lower their self-esteem, and hinder their ability to interact positively with peers. Repeated exposure to harsh language also increases the risk of anxiety, aggression, and social withdrawal. Conversely, positive, supportive, and empathetic parental communication fosters emotional resilience, empathy, and healthy social behavior. This article highlights the urgent need for parents, educators, and communities to strengthen awareness regarding the harmful impact of verbal violence and to promote nurturing communication practices that support the holistic development of young children.

Zaini Hartika; Zumirrahilza Haq; Ahmad Agil; Aprizal Ahmad

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research examines the comparison of Islamic education innovations in Japan and Singapore with a focus on technological approaches and local cultural integration. Japan and Singapore are two developed countries in Asia that have developed Islamic education systems with unique characteristics despite not being Muslim-majority countries. This study uses a qualitative method with a library research approach through document and literature analysis. Data were collected from scientific journals, books, and educational policy documents in both countries. The results show that Japan develops Islamic education with an adaptive approach that integrates digital technology and Japanese cultural values such as discipline and kaizen. Meanwhile, Singapore builds a structured Islamic education system integrated with the national education system through MUIS with innovations in the aL.I.V.E curriculum and SIES. The main difference lies in the level of institutionalization and government support, where Singapore has a more formal structure while Japan is more flexible and community-based. Both models provide valuable lessons for the development of Islamic education in Indonesia, particularly in terms of technology integration, local cultural adaptation, and contextual curriculum development.

Rizqa Fithra Ramadhani; Rita Markus Idulfilastri

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This Community Service Program (PKM) was conducted to address work-related stress experienced by partner institutions amid economic uncertainty and rapid digital transformation, particularly in the era of artificial intelligence (AI). The main issues identified included role ambiguity, job insecurity, and increasing demands for competency adaptation, which contribute to psychological stress, emotional exhaustion, reduced well-being, and declining work effectiveness. To respond to these challenges, the implementation team organized educational activities in the form of seminars and interactive sharing sessions titled “Thriving at Work in the AI Era: The Dynamics of Work Stress.” The program aimed to enhance participants’ understanding, awareness, and skills in identifying sources of work stress and applying adaptive stress management strategies. A participatory education method was applied, beginning with a pre-test and concluding with a post-test to assess changes in participants’ knowledge. The results showed a notable improvement in understanding, as reflected by a decrease in incorrect responses from 27.2% to 10.8% and an increase in correct responses from 72.8% to 89.2%. The implementation process consisted of three stages: preparation (team coordination, partner needs analysis, material development, and technical preparation), implementation (delivery of materials and interactive discussions), and evaluation and reporting. The mandatory outputs of this program include a PKM report and the publication of an article in a community service journal. Additional outputs involve dissemination through mass media and the development of a booklet intended for Intellectual Property Rights (IPR) registration.

Putri Nabila Agustin

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Early Childhood Education (PAUD) honorary teachers in West Sumatra face serious welfare challenges, with incomes far below the Provincial Minimum Wage (UMP). This condition affects work motivation, limits access to professional development, and reduces the quality of early childhood education services. This study aims to analyze the current welfare conditions of PAUD honorary teachers, identify the factors contributing to low welfare, and offer strategic solutions involving the government, PAUD institutions, the community, and the teachers themselves. This research employed a literature review method by examining scientific journals, educational department reports, statistical data, government regulations, and supporting theories such as Human Capital and Work Motivation. The findings indicate that low welfare is caused by limited regional government budgets, reliance on parental fees, weak legal status of PAUD teachers, limited certification opportunities, and insufficient CSR and community support. Recommended solutions include increasing government funding, expanding ASN/PPPK recruitment opportunities, strengthening institutional management, collaborating with private sectors, and enhancing teacher competence through continuous training. In conclusion, improving the welfare of PAUD teachers is an urgent step to strengthen the quality of early childhood education services and support the achievement of national education goals from an early age.

Andika, Dira Meri

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Early Childhood Education (PAUD) plays a fundamental role in shaping children's character, moral values, and intellectual potential from an early age. However, many PAUD institutions in Indonesia still face serious challenges in management, where attention is focused more on operational sustainability than on improving educational quality. This study aims to describe the actual condition of PAUD institutions, analyze the causes of weak management, and identify the impact of operational orientation on educational quality. The method used is a literature study through analysis of various sources such as books, scientific journals, research reports, and government policies related to PAUD implementation. The results of the study indicate that weak management is caused by limited human resources, low managerial competence, minimal funding, weak planning, and a lack of supervision and community support. The impact is seen in the decline in educational quality and low public trust in PAUD institutions. Therefore, it is necessary to strengthen quality-based management that emphasizes improving educator competence, community involvement, effective management of infrastructure, utilization of educational technology, and implementation of continuous evaluation. Professional and adaptive PAUD management is key to realizing superior, high-quality institutions that are relevant to the developmental needs of early childhood in the modern era.

Silvy Novianty; Aisyah Aulia; Assyfa Futri Ananta; Jauzari Helmi; Edy Akhyari

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

Digital transformation has brought about major changes in leadership patterns, especially in the public sector. In this context, digital leadership is key for leaders to drive innovation and adaptation to technological developments. However, the success of digital leadership is also inseparable from democratic leadership values that emphasize participation, openness, and collaboration. The synergy between these two values is an important foundation for building an effective and humanistic leadership style in the digital age. This study aims to analyze the role of Dedi Mulyadi's digital leadership in developing digital talent through the 2025 Jabar Istimewa Digital Academy (JIDA) program in West Java. The approach used is qualitative with a literature study method, sourced from 14 scientific journals and three official news reports. The results of the study show that Dedi Mulyadi applies a visionary, adaptive, and collaborative digital leadership style. Democratic values are also evident through a participatory approach that involves the community, educational institutions, and the industrial sector in the implementation of the JIDA 2025 program. This program has proven to strengthen digital literacy, expand access to technology training, and improve the readiness of West Java's human resources in facing the challenges of the digital economy. Thus, digital leadership combined with democratic principles plays an important role in realizing inclusive, competitive, and sustainable human resource development in the era of digital transformation.

Hesty Latifa Noor; Rahaju Muljo Wulandari; Lailathul Fitria Nandra

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Hidayah Boyolali General Hospital (RSU) was established by the Yayasan Dua September Boyolali and began operating since September 2, 2011 as a medical center, then officially became a hospital in May 2012 through the Decree of the Head of the Investment and Integrated Licensing Service Agency of Boyolali Regency No. 503/002/30 of 2012. As a type D private hospital, RSU Hidayah Boyolali is committed to providing professional health services that are oriented towards customer satisfaction. In the face of fierce competition between hospitals, especially in the Boyolali area, RSU Hidayah seeks to develop an effective marketing strategy to increase the number of patient visits. This Community Service activity aims to improve the knowledge and skills of the hospital development team related to marketing strategies through the Hospital Corporate Social Responsibility (CSR) approach. The solutions offered include education on CSR concepts and methods in hospital marketing, CSR implementation training, and assistance in developing strategies and user interfaces for customer data collection. The output of this activity includes the publication of the results of service in scientific journals, videos of online activities, increasing the knowledge and skills of the hospital development team, and integrating the results of the activities into the Hospital Marketing Management course. This activity is expected to be able to strengthen the ability of Hidayah Boyolali Hospital to compete and increase patient satisfaction and loyalty.

Nisrina Dzahabiyah Maia; M. Andy Hakim Chandra; Marwah Akilah Salma; Siti Afifatul Ummah

Digital transformation has revolutionized Islamic da'wah and counseling services, providing opportunities to reach a wider audience, especially millennials and Gen Z. This study aims to examine digital content innovation and creation that can improve the effectiveness of da'wah and counseling. The method used is a literature review with content-based data analysis, which identifies themes, patterns, and meanings from journals, books, and related digital documents. The results show that digital audiences tend to prefer content that is concise, visual, and easily accessible. Therefore, an effective content development model must encompass research, scripting, production, evaluation, and the selection of an appropriate distribution platform. In digital counseling services, aspects of ethics, privacy, and data security are crucial to maintain user trust. Furthermore, the integration of da'wah messages with counseling in a single platform is considered effective in simultaneously meeting the spiritual and psychological needs of the community. Challenges faced include information overload, misinformation, low digital literacy, and the risk of data breaches. In conclusion, the success of digital da'wah and counseling depends on understanding the audience and implementing a creative and ethical model, to provide a sustainable positive impact.

Yakub Fransisko; Devi Lestary; Sarmauli Sarmauli

Sabar : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research begins with the complexity of challenges faced by Christian families in the modern era, such as issues of communication, loyalty, and role imbalance. The aim is to examine the theological meaning of marriage as a divine institution in Christianity, focusing on the core values ​​of love, loyalty, and responsibility. Furthermore, this research formulates implementative strategies to create a harmonious and strong Christian family. This research uses a descriptive qualitative approach with a literature study method, analyzing various biblical sources, books, and journals on Christian marriage. Data were analyzed by selecting, grouping, and summarizing the contents of the readings using a theological relational model, where love and loyalty are the foundation that gives rise to responsibility. The results show that Christian marriage is the embodiment of God's plan, a reflection of Christ's love, and the foundation for a harmonious family. Implementative strategies in modern life include: building communication based on love, maintaining loyalty in the digital age, implementing servant leadership and equal partnerships, making the family a community of faith, and managing conflict with forgiveness. This research is expected to strengthen Christian family life in the modern era through a deeper understanding of the theological meaning of marriage and the application of relevant practical strategies. Academically, this research contributes to the development of practical theology.

Dian Rosita; Amirah Dwi Subarkah; Muthmainnah Barakatun Khoomsiati; Prasasti Nugrahaning Gusti; Afifah Salsabila

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

Freedom of expression is a fundamental human right, yet it is not absolute, as it may be restricted under certain conditions in accordance with international law, such as the protection of reputation, national security, and public order. In Indonesia, this right is guaranteed by the 1945 Constitution of the Republic of Indonesia and its derivative regulations. However, the rapid development of information and communication technology has reshaped the landscape of public discourse. The digital space, while facilitating easier access to and dissemination of information, also presents challenges, including hate speech, misinformation, cyberbullying, and the potential for criminalization due to ambiguous regulations.To respond to these challenges, the Regional Board of Nasyiatul Aisyiyah (PDNA) Semarang organized a community service program in the form of a public dialogue titled “Freedom of Speech: Between Rights and Risks” on August 9, 2025, at the Hall of the Central Java Provincial Archives and Library Service. This activity was carried out through a participatory approach by academics who are also members of PDNA, together with the PDNA Semarang board. Two speakers were presented, Dr. Mochamad Riyanto, S.H., M.Si., a legal expert from Universitas 17 Agustus (Untag) Semarang, and Aris Mulyawan, Chair of the Alliance of Independent Journalists (AJI) Semarang. The dialogue produced three main findings: first, the need for legal awareness so that freedom of expression does not lead individuals into legal problems; second, the importance of digital literacy to reduce the spread of hoaxes and hate speech; and third, the urgency of building safe digital spaces through collaboration among communities, media, and educational institutions. The discussion emphasizes that freedom of expression in the digital era must be understood as both a right and a responsibility, requiring a fair regulatory ecosystem and continuous digital literacy enhancement

Tasya, Ristiyanas; Putri Kayla Amanda; Salwa Nurul Azki

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Zakat is one of the pillars of Islam and plays a strategic role in creating spiritual and socio-economic balance among the people. As an instrument of Islamic economics, zakat serves to distribute wealth fairly, reduce social inequality, and empower the poor to achieve independence. This study aims to analyze the concept of zakat in Islam, its social and economic functions, and its implementation in the context of development in Indonesia. The research method used is qualitative descriptive with a literature study approach that examines primary sources such as the Quran and Hadith, as well as secondary literature from journals, BAZNAS reports, and previous research. Therefore, optimizing zakat requires a comprehensive strategy through digitizing the collection system, an empowerment-based productive approach, integrating national mustahik data, and synergy between the government, zakat institutions, and the private sector. With professional and empowerment-oriented management, zakat has the potential to become a crucial pillar in realizing sustainable socio-economic development and a just and prosperous society.

Suhardoyo Suhardoyo; A.Sudrajat; Roydawaty Bunga Sihol; Dudi Duta Akbar

POTENSI : Jurnal Pengabdian Kepada Masyarakat 2025 Fakultas Ekonomi dan Bisnis UNDARIS

Maternal and child health is an important indicator of public health development. However, at Posyandu Cendana, Bekasi, the optimal utilization of services remains low. Challenges include limited community knowledge, particularly among mothers, regarding the importance of posyandu services, low awareness of routine check-ups, and insufficient understanding among cadres in delivering clear and accessible health information. To address these issues, this community service program is designed in the form of socialization activities with participatory and educational approaches. The program covers maternal and child health education, practical training on child growth monitoring, the importance of immunization, balanced nutrition, and reproductive health. The stages include problem identification with cadres and posyandu managers, implementation through interactive lectures, group discussions, and field practice, as well as evaluation using pre-tests, post-tests, and observations of community participation. The program involves lecturers, students, posyandu cadres, and local officials to ensure sustainability. The expected outcomes include improved maternal knowledge of posyandu roles and publication of results in mass media and scientific journals.

Naya Dwiyanti; Mardhatillah Mardhatillah; Devy Febrianti

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Basic immunization is one of the main pillars in the effort to control infectious diseases, which is important for the health of children from an early age. In order to achieve optimal health, immunization helps prevent diseases such as diphtheria, tetanus, whooping cough, polio, and measles that can cause serious complications or even death. The immunization program implemented at Posyandu Terkini 1 in Mario Village has a positive impact on public health, with an immunization coverage rate showing 97.90% in the South Sulawesi region. This study focuses on factors that influence the utilization of basic immunization at Posyandu Terkini 1 in Mario Village. In a quantitative research design with a cross-sectional approach, researchers involved the entire population consisting of 89 infants and toddlers in Mario Village through a total sampling method. Using the Chi Square test, this study identified factors related to the utilization of immunization services, namely maternal knowledge, maternal attitudes, family support, and support from health workers. The results showed that these factors significantly influenced the utilization of basic immunization, while access to immunization services did not show a significant relationship. This research makes an important contribution to the development of public health policies, particularly in increasing community participation in immunization programs. With a more integrated approach, particularly in educating the community about the benefits of immunization and the importance of support from families and health workers, it is hoped that immunization coverage in villages will be broader and more equitable. These findings will be published in the Jurnal Kesehatan (Health Journal) to provide further insights for relevant stakeholders in improving the quality of immunization services. Furthermore, this study also emphasizes the importance of the active role of health workers in educating parents, especially mothers, about the benefits of immunization and the vaccine schedule.

Satria Lam Syafi’i Simamora; Imsar Imsar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study employs a qualitative library research method with the primary objective of analyzing the effectiveness of development administration in the management of regional budgets to support local economic development. Development administration is a crucial component in the governance process, encompassing the planning, organizing, directing, and supervising of budget utilization to ensure that resources are allocated in a targeted, efficient, and sustainable manner. Within the context of local governments, the effectiveness of budget management is considered a key indicator of the success of regional development, as it directly reflects the ability of local authorities to implement policies that foster equitable and inclusive growth. The data for this study were obtained from various scientific literature sources, including academic journals, textbooks, and relevant government policy documents addressing budgeting and regional development. The findings of the analysis highlight that successful budget management is strongly influenced by bureaucratic capacity, particularly in terms of administrative competence, professional integrity, and institutional stability. Furthermore, transparency in budget planning processes plays a significant role in building public trust and preventing misallocation of resources. Equally important is the participation of the community in monitoring and evaluating budget implementation, which ensures accountability and responsiveness to public needs. In addition, synergy between legislative and executive bodies is identified as a determining factor in strengthening checks and balances, thereby enhancing the accountability of public fund management. The study concludes that effective development administration not only supports efficient allocation of financial resources but also contributes to accelerating local economic growth, reducing social inequality, and improving community welfare. Ultimately, this research is expected to provide valuable insights and serve as a reference for local governments in formulating strategies for more optimal, transparent, and participatory budget management practices

Polrendyo Polrendyo; Ika Devy Pramudiana; Eny Haryati; Sri Kamariyah

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Digital transformation in the public sector has become a strategic agenda to improve the efficiency, transparency, and quality of government services, including in regional revenue management. This study aims to analyze the implementation of digital transformation in the Regional Revenue Agency (Bapenda: Badan Pendapatan Daerah) of East Java Province, especially in the Gresik Technical Implementation Unit (UPT: Unit Pelaksana Teknis), as well as its impact on administrative efficiency, transparency, and increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah). This study uses a non-empirical qualitative approach with a literature study method, which involves the analysis of secondary data from scientific journals, policy documents, government performance reports, and community digitalization indicators such as the Indonesian Digital Society Index (IMDI: Indeks Masyarakat Digital Indonesia). The results show that digital transformation through e-payment systems and web-based administration has significantly accelerated the service process, improved taxpayer compliance, and reduced revenue leakage. The receipt of PAD through digital channels increased by 60% in one year, while service efficiency increased by reducing administrative process time from three days to one day. The implementation of this digital transformation is also influenced by the readiness of infrastructure, apparatus competence, and community digital literacy, as described in the theoretical framework of the Technology Acceptance Model (TAM), Dynamic Capabilities, and TOE Framework. Despite positive achievements, challenges such as digital skills gaps, resistance to change, and system security issues are still obstacles in optimizing digital transformation. This research makes a theoretical contribution to the development  of e-governance literature  and digital public policy practices at the local level. These findings also provide concrete recommendations for other regions to replicate good practices of digital transformation that have succeeded in improving regional financial performance. Thus, digital transformation is not only a technological instrument, but also a governance strategy that requires synergy between technology, organizations, and society