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Analytics

Aulianisa Andina Hidayat; Trustorini Handayani; Trenggono Tri Widodo

2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The café industry has become increasingly competitive, including in the Arcamanik District of Bandung City. This study seeks to investigate the extent to which marketing intelligence capabilities influence the competitiveness of café MSMEs in the region. A descriptive and verificative research approach was employed, utilizing linear regression analysis with the assistance of SPSS version 20 software. The study population consisted of 43 café MSME entrepreneurs, selected through a saturated sampling technique, thereby including all members of the population. Data were collected through field studies—comprising questionnaires, interviews, and direct observations—as well as literature reviews to strengthenthe theoretical framework. The results demonstrate that marketing intelligence capabilities have a significant effect on competitiveness. This finding highlights the critical role of marketing intelligence in enabling café MSMEs to sustain their operations and enhance their competitive advantage. Strengthening marketing intelligence can serve as an effective strategic approach for café MSMEs to ensure business sustainability and improve competitiveness. The study suggests that future research may incorporate moderating variables such as digitalization or service quality to further explore the dynamics between marketing intelligence and competitiveness.

Aulianisa Andina Hidayat; Trustorini Handayani; Trenggono Tri Widodo

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The café industry has become increasingly competitive, including in the Arcamanik District of Bandung City. This study seeks to investigate the extent to which marketing intelligence capabilities influence the competitiveness of café MSMEs in the region. A descriptive and verificative research approach was employed, utilizing linear regression analysis with the assistance of SPSS version 20 software. The study population consisted of 43 café MSME entrepreneurs, selected through a saturated sampling technique, thereby including all members of the population. Data were collected through field studies—comprising questionnaires, interviews, and direct observations—as well as literature reviews to strengthenthe theoretical framework. The results demonstrate that marketing intelligence capabilities have a significant effect on competitiveness. This finding highlights the critical role of marketing intelligence in enabling café MSMEs to sustain their operations and enhance their competitive advantage. Strengthening marketing intelligence can serve as an effective strategic approach for café MSMEs to ensure business sustainability and improve competitiveness. The study suggests that future research may incorporate moderating variables such as digitalization or service quality to further explore the dynamics between marketing intelligence and competitiveness.

Aryanti, Diva Eka; Handayani, Titis

Dinamik 2026 Universitas Stikubank

Penelitian ini bertujuan untuk mengevaluasi Sistem Surat Keterangan Pendamping Ijazah (SKPI) di Universitas Semarang melalui audit dengan menggunakan kerangka kerja COBIT 2019, dengan fokus pada domain Deliver, Service and Support (DSS) dan Monitor, Evaluate and Assess (MEA). SKPI berfungsi sebagai dokumen resmi yang memberikan informasi tambahan mengenai kompetensi lulusan di luar nilai akademik (ijazah), sehingga penting untuk memastikan kualitas dan relevansinya dengan kebutuhan industri. Metodologi yang digunakan dalam penelitian ini meliputi pengumpulan data primer melalui observasi, wawancara, dan kuesioner, serta data sekunder dari literatur terkait. Hasil penelitian menunjukkan bahwa tingkat kapabilitas pada sub-domain DSS dan MEA berada pada level 4 yang dilabeli sebagai terkelola, dengan nilai rata-rata masing-masing 3,73 untuk DSS dan 3,85 untuk MEA. Meskipun demikian, terdapat sejumlah rekomendasi untuk meningkatkan nilai Maturity Level sistem, dengan GAP masing-masing sebesar 1,07 untuk DSS dan 1,04 untuk MEA. Rekomendasi yang disampaikan meliputi peningkatan kompetensi petugas teknis, pengembangan aplikasi mobile, dan sosialisasi prosedur penyajian SKPI secara digital. Dengan adanya rekomendasi tersebut, diharapkan dapat memberikan masukan positif dalam pengelolaan SKPI di Universitas Semarang dan meningkatkan daya saing lulusan di pasar kerja.Kata Kunci: Audit Sistem, Maturity Level, Rekomendasi, Deliver, Service and Support (DSS), Monitor, Evaluate and Assess (MEA)

Oktaviana, Lusi; Herwiyanto; Rohmad Suryadi; Dewi Purnasari; Inna Nur Rokhmah +2 more

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Industri Kecil dan Menengah (IKM) merupakan kontributor penting dalam pembangunan ekonomi daerah melalui penciptaan lapangan kerja, peningkatan nilai tambah, dan penguatan struktur ekonomi berbasis lokal. Namun demikian, banyak IKM masih menghadapi tantangan berkelanjutan yang berkaitan dengan keterbatasan kapasitas inovasi, rendahnya adopsi pemasaran digital, serta lemahnya akses terhadap kemitraan strategis. Sentra IKM Srikayu di Surakarta merupakan klaster industri furnitur yang mengkhususkan diri pada produk berbahan kayu jati dan mahoni dengan karakteristik kualitas yang kuat, namun perluasan pasar dan pengembangan kemitraannya masih belum optimal. Penelitian ini bertujuan untuk mengkaji kondisi internal dan eksternal Sentra IKM Srikayu menggunakan analisis strategis berbasis SWOT sebagai dasar perumusan strategi pengembangan akses pasar dan kemitraan. Metode penelitian yang digunakan adalah mixed-method dengan mengintegrasikan diskusi kelompok terfokus, wawancara mendalam, dan analisis data sekunder. Hasil analisis matriks IFAS dan EFAS menunjukkan skor masing-masing sebesar 2,82 dan 2,62, yang menempatkan sentra pada Kuadran I, yang mengindikasikan strategi pertumbuhan agresif. Rekomendasi strategi meliputi penguatan branding dan pemasaran digital, diversifikasi desain produk sesuai tren pasar, perluasan kemitraan strategis, serta peningkatan kapasitas produksi dan kapabilitas sumber daya manusia guna menjamin daya saing dan keberlanjutan jangka Panjang.

Abrar Guntar Damanik; Rendy Purwanto; Rafly Zam Zami Anwar; Abdurrozaq Hasibuan

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The implementation of industrial engineering technologies, such as automation, the Internet of Things (IoT), artificial intelligence (AI), and lean manufacturing, has significantly transformed human resource (HR) capabilities in the production sector, particularly in response to the Industry 4.0 paradigm. This study aims to examine the relatively low level of technology adoption in Indonesia, estimated at only 6–20% of manufacturing companies, and its impact on the development of HR competencies. The analysis focuses on changes in technical skill requirements, including digital literacy, data analytics, and technology-based decision-making, as well as the shift in job roles from manual tasks to more strategic functions. This research employs a qualitative descriptive approach grounded in sociotechnical systems theory and the strategic alignment model. The findings indicate that existing skill gaps can be addressed through continuous upskilling and reskilling programs, supported by strengthened triple helix collaboration among government, industry, and educational institutions. The implementation of these strategies has been shown to increase productivity by approximately 30–72% and enhance the competitiveness of the national production sector in the global industrial landscape.  

Dea Novica Putri; M. Avan Dwi Adi Nur Kholiq; Ahmad Mush`ab Ridlo Arjuan; Saidatus Sholeha; Ainnur Iqtaara Meilani +2 more

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

Rahma Puspita Rahayu; Nuralip Saipulpon Saiin; Intan Nur Aini; Selvin Arsya Karunia; Cindy Fa’era Islamy +8 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Kaloran Village is an area characterized by steep slope topography that makes it vulnerable to landslides, especially during the rainy season with high rainfall intensity. Although the landslide risk level in this village is still relatively low and has never caused any casualties, the potential for material losses and psychosocial impacts that may arise still need to be seriously anticipated. Disaster risk reduction efforts in Kaloran Village are carried out through the Disaster Resilient Village Work Program (Destana), which aims to increase the capacity and capability of the community in facing disaster threats. The program implementation method consists of three main stages: preparation through focus group discussions (FGDs) and interviews with stakeholders, preparation of the Destana document containing mitigation strategies and steps, and community empowerment through socialization activities and preparedness training. The results of the study indicate that Kaloran Village is categorized as a Medium Resilient Village with a resilience score of 68.97. This achievement serves as an important basis for strengthening the village preparedness system, which is followed up with the establishment of the Disaster Risk Reduction Forum (FPRB) "Kaloran Tangguh Rescue" as a community coordination forum. In addition, evacuation route maps were produced, which serve as technical guidance in the event of a disaster, and the development of the Destana (Disaster Preparedness and Disaster Management) and Contingency Plan (Renkon) documents, which serve as official guidelines for disaster mitigation and management efforts at the village level. This program demonstrates that active community participation, collaboration between stakeholders, and the development of strategic documents can strengthen village preparedness for the threat of landslides.

Aditya Ramdhani; Anggita Puspa Nirwana; Denissa Angela Sihombing; Gandina Suciyani Fitria H; Dede Sri Kartini

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research analyzes the adaptive capabilities of Ponggok Village Government in responding to the changes brought by Law No. 6 of 2014 concerning Villages, using the Dynamic Governance framework developed by Neo and Chen. Employing a qualitative method through focus group discussions, interviews, and document analysis, the study investigates the village government’s capacity in thinking ahead, thinking again, and thinking across. Findings show that Ponggok Village successfully adapted to legal reforms by implementing participatory planning, institutional innovation through BUMDes, human resource development, and digital governance. These adaptive efforts demonstrate a responsive and future-oriented local governance model supported by competent actors and agile processes. The case of Ponggok Village illustrates how dynamic capabilities can transform regulatory changes into opportunities for sustainable development.

Ikhsan Muhammad Fajar; Zalzabila Puteri Herdini; Maulika Rahmatulaili; Shahla Eliza Nurhidayah; Dian Fitriani Afifah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research explores the institutional capabilities of Local Government and BUMDes Tirta Mandiri in managing the tourism potential of Umbul in Ponggok Village, Klaten Regency. It aims to assess the extent to which local actors demonstrate capacity in the dimensions of thinking ahead, thinking again, and thinking across, as conceptualized within the dynamic governance framework. Employing a qualitative descriptive approach, this research adopts a case study method through field observations, in-depth interviews, and analysis of village planning documents. The findings indicate that the success of Umbul Ponggok’s tourism development is not merely attributable to its natural endowments, but also to the capacity of the village government and BUMDes to formulate long-term policy directions, critically review and refine existing initiatives, and foster cross-sectoral collaboration. These results highlight the critical importance of strengthening village institutional capabilities and human resources as a foundation for implementing adaptive and forward-looking policies.

Nawwar Shafwan Mudlaffar Aksah; Imam Fadhil Nugraha

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This paper analyzes bilateral cooperation between Indonesia and the UK in the field of cybersecurity. Cyber ​​threats are increasingly complex and require a collaborative approach that cannot be addressed independently by each country. Indonesia as a developing economy with high internet faces significant cyber dynamics, while the UK has technological advantages and mature cybersecurity experience. Using a descriptive qualitative analysis approach, this paper examines bilateral agreements, data, and related literature to understand the dynamics of this cooperation. Therefore, this paper shows that this cooperation is based on the strategic interests of both countries in maintaining regional and global security stability, as well as the rampant cyber threats in the current digital era. Indonesia chose the UK as its main partner because of its technological advantages in AI and digital innovation. This cooperation is implemented through personnel exchange mechanisms, technical training, and research and development collaboration.

Dermawan, Steven; Afifah Trista; Ahmad Abdullah Hisyam; Elianna Katherine Untoro

ISAINTEK: Jurnal Informasi, Sains dan Teknologi 2025 Politeknik Negeri FakFak

Penelitian ini membahas implementasi kerangka kerja COBIT 5 dalam manajemen risiko teknologi informasi pada UMKM XYZ, dengan fokus pada evaluasi domain APO12 (Manage Risk) dan EDM03 (Ensure Risk Optimisation) untuk mengukur kapabilitas tata kelola TI. Hasil evaluasi menunjukkan bahwa UMKM XYZ berada pada Level 4 (Performed Process), yang menunjukkan bahwa manajemen risiko telah berjalan secara konsisten, meskipun masih perlu penyempurnaan, seperti rencana penanganan risiko yang terdokumentasi dan prosedur komunikasi serta eskalasi yang jelas. Analisis risiko mengidentifikasi 8 faktor risiko dengan 21 risiko, terdiri dari 3 risiko tinggi dan 18 risiko sedang. Rekomendasi yang diajukan untuk meningkatkan kapabilitas manajemen risiko antara lain menyusun rencana penanganan risiko yang terdokumentasi, memperbaiki prosedur komunikasi dan eskalasi, serta menyusun kebijakan manajemen risiko yang komprehensif. Langkah mitigasi yang disarankan meliputi penyusunan disaster recovery plan, pemeliharaan rutin sistem, backup data berkala, solusi jaringan alternatif, dan monitoring laporan keuangan serta kondisi perangkat keras. Dengan implementasi rekomendasi ini, UMKM XYZ diharapkan dapat meningkatkan kapabilitas tata kelola risiko TI dan menghadapi tantangan teknologi secara lebih efektif dan berkelanjutan.

M Goris Hoirul M

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to examine the contribution of Islamic education management in enhancing organizational effectiveness through the application of sharia-based values. Using a qualitative approach and content analysis method, this research explores the benefits, challenges, and implementation strategies of Islamic educational management through a systematic literature review. The findings indicate that Islamic education management plays a key role in efficiently managing educational resources, grounded in the Qur’an, the Sunnah, and national regulations. Core principles such as efficiency, ethics, and da'wah mission are essential in its practice. Furthermore, this management contributes to strengthening the social and spiritual capital of educational institutions. These results are expected to provide both theoretical and practical contributions to the development of Islamic education institutions that are relevant and adaptable to current dynamics.

I Wayan Gede, Narayana; I Wayan Gede, Narayana; M Samsudin; I W Bandem W.P.N; Komang Eka Andra Tri Dharma

Jurnal Elektronika dan Komputer 2024 STEKOM PRESS

E-Learning becomes a platform which supports technology-based learning on many aspects. The usage of E-Learning becomes the main choice especially in education world. SMK TI Bali Global Jimbaran, which is a middle level vocational school, utilizes this platform in its learning process. In its implementation process, there needs to be a precise and thorough supervision to ensure that the system runs according to business goals. This mapping is conducted to know the process used for measurements. This mapping is done by framework with COBIT 5 by applying PAM (Process Assessment Model), which is adjusted with the condition on research place. The activity measurement are derived from several domains on COBIT 5 with mapping process based on the business goals and institution goals. The domains used are EDM03, AP003, BAI07, DSS05 and MEA01. The results of governance measurement process on current capability level is on level 4 (predicable process) and the expected capability level is on level 5 (Optimizing Process) which has gap value of 2 level.

Ananda Dwi Putra; Windhy Puspitasari

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kapabilitas terhadap pencegahan kecurangan (fraud prevention), serta peran moderasi nilai etika dalam hubungan tersebut. Menggunakan desain penelitian kausal, data dikumpulkan melalui survei menggunakan kuesioner kepada 311 pimpinan dan karyawan Grup PT. Asvia Laguna Medis. Analisis dilakukan dengan metode kuantitatif untuk mengevaluasi hubungan antar variabel. Hasil penelitian menunjukkan bahwa tekanan, peluang, rasionalisasi, dan kapabilitas memiliki pengaruh positif dan signifikan terhadap pencegahan kecurangan. Selain itu, nilai etika memperkuat pengaruh tekanan terhadap pencegahan kecurangan, namun memperlemah pengaruh peluang, rasionalisasi, dan kapabilitas terhadap pencegahan kecurangan. Kesimpulan dari penelitian ini adalah bahwa faktor-faktor internal seperti tekanan, peluang, rasionalisasi, dan kapabilitas penting dalam mencegah kecurangan, dan nilai etika memainkan peran kritis dalam memoderasi hubungan ini.

Agustian Pangihutan Manullang; M. Chaerul Rizky

Jurnal Kajian dan Penalaran Ilmu Manajemen 2024 CV. Aksara Global Akademia

Di tengah - tengah era globalisasi dan transformasi digital, perusahaan industri menghadapi tantangan kompleks yang membutuhkan strategi kepemimpinan yang adaptif dan berkualitas, dengan sumber daya manusia (human capital) sebagai aset strategi yang menentukan keunggulan kompetitif organisasi. Perubahan teknologi, persaingan global, dan kebutuhan efisiensi mendorong perusahaan untuk mengembangkan pendekatan kepemimpinan yang lebih komprehensif dan dinamis, yang berfokus pada pengembangan kapabilitas sumber daya manusia melalui integrasi dan pengembangan potensi talenta internal. Penelitian ini menggunakan kajian pustaka atau literature review yang berkaitan dengan langkah – langkah Penerapan komitmen terhadap efektif dalam perusahaan. Penelitian ini menggunakan metode penelitian kualitatif, dimana kajian digunakan secara konsisten dengan asumsi – asumsi metodogis. Dengan mengumpulkan beberapa literatur yang relevan, dapat dikatakan bahwa penelitian ini bersifat eksploratif.

Hafizh Abiyyu Firdaus; Siti Mukaromah; Doddy Rodwandono

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2024 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Abstract The utilization of information technology plays a crucial role in the operations of organizations or companies, including the Communication and Informatics Agency of East Java Province. The utilization of information technology is governed by Presidential Regulation No. 95 of 2018 on the Electronic-Based Government System (SPBE). The purpose of conducting risk management evaluation is to reduce the impact of risks within the organization and to determine the level of SPBE risk management capability. This research uses the Control Objectives for Information and Related Technologies (COBIT) 5 framework. The current assessment results for EDM03 Ensure Risk Optimization (as is) have reached Level 2 – Managed Process with a score of 74.9%, and APO12 Manage Risk (as is) has reached Level 1 – Performed Process with a final score of 79.39% with the category of L (Largely Achieved). Based on this assessment, the gap for EDM03 is one level, and the gap for APO12 is two levels

Ardiyanto Saleh Modjo

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The province of Gorontalo holds significant potential for entrepreneurial development due to its abundant natural resources. However, entrepreneurs in this region often face challenges in financial management, which negatively impacts the growth of their businesses. This training aims to enhance the financial management capabilities of entrepreneurs in Gorontalo through a financial analysis training program. The methodology involved the identification of target areas and participants, the preparation of training materials, and the implementation of the training through offline sessions. The training was attended by 20 participants, consisting of 15 officials from the provincial cooperative and industry office and 5 local entrepreneurs. The results indicate that the training successfully improved the participants' understanding and skills in managing their business finances. Evaluation of the four participant groups showed that 75% achieved very good scores, with an overall average score of 89. These findings suggest that the training program effectively enhanced the participants' financial literacy and financial analysis skills, which is expected to contribute to the sustainable growth of businesses in the Province of Gorontalo.

Ksatria Anantiar Putra; Bima Aditya Ramadhan; Anak Agung Ngurah Bayu Adhi Perdana; Fadlan Razak; Abid Triasa +1 more

Jurnal Hukum, Politik dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

A witness is a person who can provide information for the purposes of investigation, prosecution and justice regarding a criminal case that he himself heard, saw for himself and experienced for himself. The rules regarding the procedures for how a person can be presented as a defendant and then whether he will then be sentenced or not are regulated in a series of writings called the Criminal Procedure Law. In handing down a criminal decision, according to article 183 of the Criminal Procedure Code, a judge may not impose a crime on someone unless there are at least two pieces of evidence. One of the pieces of evidence that can be used by a judge is witness testimony. Children can be witnesses in a criminal trial. However, the validity of children's testimony is often still in doubt and further investigation is needed regarding the validity of children as witnesses in court. In Indonesia itself, the definition of child is regulated in various statutory regulations, including Law Number 23 of 2002 concerning Child Protection. A child is defined as someone who is not yet 18 (eighteen) years old, including children who are still in the womb. This article will explain more specifically the involvement of children as children in conflict with the law in the case of children who are witnesses to criminal acts, the position of children as witnesses in criminal trials, and the strength of the evidence of child witnesses' statements in criminal trials.

Wesly Tumbur ML Tobing; Lukman Santoso; Reni Veliyanti

Jurnal Riset dan Inovasi Manajemen 2024 International Forum of Researchers and Lecturers

The purpose of this research is to examine the role of business process agility in creating a significant relationship between digital marketing capabilities and marketing performance in construction companies in Java. The research method was carried out quantitatively by collecting data by distributing questionnaires through electronic forms and printed formats which were delivered directly to respondents where the respondent was a director working for a contractor company on the island of Java. The sampling technique was carried out purposively based on the criteria for a director who has worked for at least five years in a contractor company on the island of Java. Based on these criteria, there are 211 company directors who have met these criteria. Data were analyzed using statistical software AMOS 22. The results showed that digital marketing capabilities had a positive and significant effect on business process agility. Digital marketing capabilities have a positive and significant effect on marketing performance. Likewise, business process agility has a positive and significant effect on marketing performance

Muhammad Ronny Zulian; Jamhur Poti; Okparizan Okparizan

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The problem in the capability of the village government is that the village fund allocation has not been used for the reporting and accountability process. This research uses theories from Leonard-Barton (1992:4-5). This research uses a qualitative approach with a descriptive type of approach. The data collection techniques used are observation, interviews and documentation. Research results (1) In the indicators of knowledge and skills capability, the Advanced village government already has knowledge and skills, by implementing several actions in the process of managing village fund allocation. (2) In the technical system capability, the village government has been able to manage the allocation of village funds, due to its management techniques that are consistent with regent regulations and also regulations related to the allocation of village funds. (3) In the capability of the managerial system, the village government continues to manage the allocation of village funds, starting from planning to accountability, which has been transparent to the community by providing billboards and information boards regarding management information. (4) On capability values and norms, the village government continues to apply the values and norms obtained from training and education in managing the allocation of village funds and in providing services to the community. The conclusion of the study is that the capability of the village government in managing the allocation of village funds has not run optimally because there are still obstacles that have not been implemented digital systems or information technology in the process. The village government is expected to immediately apply information technology or digital systems in the process of managing the allocation of village funds to make it more transparent, accountable and accountable.