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Sabila Inayatul Kafiyah; Neisya Syafarina; Naerul Edwin Kiky Aprianto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..

Fajar Budiyanto; Kesia Dyar Prasetyawati; Fajarul Ihfan Nurhuda; Nopi Yanto; Riska Ayu Maharani +20 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The farmer empowerment program in Dilem Village, Gondang District, was implemented through training on the production of solid compost based on livestock manure as an effort to enhance the independence and agricultural productivity of the local farming community. This training was designed to utilize local resources through a village potential–based approach that emphasizes the optimization of livestock waste and organic materials available in the surrounding environment. The implementation methods included socialization activities, material delivery, hands-on practice in compost production, and post-training assistance to ensure the sustainability of technology application at the farmer level. The results of the program indicated an increase in farmers’ knowledge and skills in the compost-making process, enabling them to produce organic fertilizer independently and reduce dependence on chemical fertilizers. This program also had a positive impact on soil quality, production cost efficiency, environmental cleanliness, and supported environmentally friendly and sustainable agricultural practices. Thus, this training activity contributes to strengthening the local economy, improving farmers’ welfare, and developing a sustainable agricultural system based on local resources in Dilem Village in a continuous and practical manner.

Sri Hartanti; Muflikhul Amin

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Donorojo Village, Pacitan Regency, East Java, has significant agricultural potential, particularly in spice commodities. However, the utilization of spices by local farmers remains limited to the sale of raw materials in traditional markets at relatively low prices and with restricted market reach. In fact, spices have high economic value and strong potential to be developed into value-added products, such as herbal beverages. This community service activity aimed to enhance the knowledge and skills of the PKK women’s group in Donorojo Village in processing spice-based “biofarmaka” as an effort to empower the local economy and strengthen the spice value chain. The methods employed included lectures, demonstrations, and hands-on practice, conducted over five days at the Donorojo Village Hall and involving 20 participants. The products generated from this activity included “jahe gajah beverage”, “instan jahe merah”, “instan beras kencur”, and “instan kunir asem”. The results indicated an improvement in participants  understanding of the health benefits of spices, hygienic processing stages, and their ability to produce instant herbal beverage products. Furthermore, this activity has the potential to strengthen linkages between spice farmers as raw material suppliers and the PKK group as processing actors. The development of spice-based “biofarmaka” provides economic value addition, expands market opportunities, and encourages the growth of rural entrepreneurship. Therefore, spice-based “biofarmaka” processing training can serve as a strategy for rural agro-industry development that supports the improvement of economic stability in Donorojo Village.

Ananda Firza Ramadhan; Nisrina Nabila A`bidah; Muhamad Salsabil Fadilah; Heny Indriani; Budi Santoso +2 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Putri Septihan Melinda; Rozzy Aprirachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the direct, indirect, and subsequent impacts of Car Free Day (CFD) activities in Labuhan Badas Sub-district, Sumbawa Regency. The approach used is Multiplier Effect Analysis, which utilizes multiple effects based on real conditions in the field. In addition, this study also evaluates the perceptions of the community, labor, and businesses towards CFD activities with Descriptive Statistical Analysis, specifically through the Chi-Square Test. The data used is primary data, obtained through direct interviews with relevant respondents. With primary data collection and qualitative analysis, multiplier effect calculations can be performed. The results of the Multiplier Effect analysis show that the Keynesian Income Multiplier is 2.43, which means that every additional public expenditure of one rupiah can increase income by around 2.43 rupiah. In addition, the Income Multiplier Ratio of 1.06 indicates that every investment of one rupiah in CFD-related business units will result in an increase in income of 1.06 rupiah, including both direct and indirect impacts. Based on these results, the Multiplier Effect Analysis of CFD in Sumbawa Regency succeeded in achieving the research objectives, namely knowing the impact of Car Free Day activities on the local economy.

Astohar Astohar; Maualan Ihsan Yusufi Suyatno; Tri Sumiyanti; Selvi Okta Rosa

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village-Owned Enterprises (BUMDes) are established to support the improvement of the local economy. One of the recurring challenges faced by BUMDes is capital availability, which is essential for business expansion and achieving shared objectives. This study aims to analyze the effect of cognitive bias on investment decisions through reward-based investment balance as a mediating variable. The study employed a sample of 165 BUMDes distributed across the Pati Residency, using a combination of purposive sampling and cluster sampling, where the selected BUMDes represented each district and involved investors from the local community or community groups. Data were collected from BUMDes located in five districts within the Pati Residency, and the analysis was conducted using SMART PLS. The results indicate that cognitive bias has a direct and significant effect on community investment decisions as well as on reward-based investment balance. Furthermore, reward-based investment balance was found to have a direct effect on investment decisions. The findings also confirm that reward-based investment balance mediates the relationship between cognitive bias and investment decisions.

Tria Restiani; Sri Astuti; Arif Makhsun

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

Ferdiansyah Himawan; Rendi Rendi; Ahmad Wijayanto; Masnama. K

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play a strategic role in supporting the local economy, but still face limitations in the use of technology and market expansion. The Banana Chip MSME (Toko Agung) in Banatorejo Village, Tapango District, Polewali Mandar Regency is one of the local food businesses that has potential, but its management is still traditional. This community service activity aims to develop technology-based MSMEs to increase product competitiveness. The methods used are participatory assistance through observation, interviews, training, and evaluation, with a focus on digital marketing, packaging and branding improvements, and strengthening simple business management. The results of the activity showed an improvement in packaging quality, expansion of marketing reach through digital media, and improvements in business financial record keeping. Technology-based development has a positive impact on the readiness of MSMEs to face broader market competition. The implications of this activity show that integrated technology assistance can be an effective strategy in increasing the competitiveness and sustainability of local food MSMEs.

Bobby Hartanto; Rika Surianto Zalukhu; Suci Etri Jayanti S; Rapat Piter Sony Hutauruk; Suwadi Suwadi +8 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) in rural areas still face various challenges in improving product competitiveness, particularly related to the utilization of digital technology and professional product presentation. One of the main issues encountered by MSME actors in Silau Rakyat Village is the limited understanding of digital branding and the lack of innovation in product packaging, which hinders their ability to compete effectively in the digital market. This community service program aims to enhance MSME competitiveness through training and mentoring in digital branding and product packaging innovation. The program was implemented using a participatory and applicative approach through several stages, including preparation, training, and hands-on practice. The main materials delivered focused on MSME digital branding strategies and product packaging innovation as efforts to increase product value. The results indicate an improvement in participants’ knowledge, skills, and awareness regarding the importance of brand identity, the use of digital media, and attractive and informative packaging. In addition, MSME actors began to apply more professional packaging designs and demonstrated a more adaptive attitude toward digital marketing. This community service activity is expected to support the sustainability of MSMEs and strengthen the local economy in Silau Rakyat Village.

Iswati Iswati; Bayu Ardiwansyah; Retno Fajarwati; Faizah Kanti Pandia; Handini Lutfiana Alfaqih

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

The revitalization of the Rukun Masyarakat (Parukmas) Market through innovative Instagrammable photo spots is a strategic effort to develop the potential for creative tourism in Yosodadi Village, Metro Timur District. The market, which previously served only as a center of local economic activity, is being revitalized into a public space-based tourist destination that is aesthetic, educational, and attractive. This transformation aims to create a new experience for visitors by presenting an engaging, thematic visual design that aligns with social media trends, particularly Instagram. This research aims to design and implement Instagrammable photo spots that can enhance the appeal of Parukmas Market and evaluate their impact on increasing visitor numbers and empowering the surrounding community economically. The research method used is participatory, involving the community, vendors, and local stakeholders in the planning, design, and construction of the facility. Evaluation is conducted through direct observation of market activities and visitor satisfaction surveys to assess responses and perceived benefits. The expected outcome of this activity is the creation of a creative space that can enhance social interaction, strengthen local identity, attract tourists, and open new business opportunities for the community, thereby strengthening the local economy and increasing vendor income.

M. Haris Syafitri; Ayu Niken Faizati; Abdul Kadir; Noorlaily Maulida; Dewi Ariefahnoor +1 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in both the national and local economies, including in Banjar Regency. However, MSMEs often face significant challenges in managing human resources (HR), which can directly affect employee motivation levels. This community service activity aims to provide education and support to MSME actors in Banjar Regency regarding effective HR practices, with a focus on improving work motivation. The methods used include socialization, training, and guidance in implementing a simple yet effective motivation system. The results of the activity showed an increase in participants' understanding and application of better HR strategies. It is hoped that this will have a positive impact on the productivity and sustainability of MSMEs in Banjar Regency, as well as contribute more to the local economy. The guidance provided also helps MSME actors better understand the importance of motivation in creating a productive work environment, which in turn can increase the competitiveness of their businesses in an increasingly competitive market.

Yuliatin Azizah; Ihsanudin Ihsanudin; Saiful Amin

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to optimize the utilization of woodcraft waste and broken tiles in Tamansari Village through training in briquette charcoal production and effective marketing strategies. The wood waste, which has not been optimally utilized and has become an environmental issue, is expected to be processed into high-economic-value products. The conversion of waste into briquette charcoal is expected to reduce pollution while opening up new environmentally-friendly business opportunities. The implementation method includes socialization on the potential and benefits of briquette charcoal, technical training covering material preparation, carbonization process, mixing, molding, and drying, as well as assistance with marketing strategies both offline and digitally. Participants include local residents, small business owners, and craftsmen. The expected outcomes are an increase in the community's skills in processing waste into marketable products, the growth of new businesses based on alternative energy, and increased awareness of environmentally-friendly waste management. This program is expected to make Tamansari Village a model for creative, independent, and environmentally-conscious villages with strong competitiveness in the local economy.

Mutiara Mutiara; Mika Ardila; Puti Andiny; Martahadi Martahadi; Safuridar Safuridar

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

This study is motivated by the tourism potential of Tamsar 27 in Bengkelang Village, Bandar Pusaka Sub-district, Aceh Tamiang Regency, which offers clear river streams, scenic natural landscapes, and a peaceful rural atmosphere, yet has not been optimally managed to improve the local economy. The purpose of this research is to analyze strategies for community-based tourism management to enhance local welfare. The research employs a qualitative descriptive approach, using field observations, interviews, and documentation as data-collection techniques. Data were analyzed through reduction, presentation, and conclusion-drawing stages. The results reveal five main strategies for improving community economy through tourism management at Tamsar 27: (1) improving tourism infrastructure; (2) empowering local communities through training in tourism management and entrepreneurship; (3) diversifying tourism-related businesses such as homestays and local specialty products; (4) optimizing digital promotion; and (5) strengthening partnerships among the village government, village-owned enterprises (BUMDes), and private sectors to ensure sustainable tourism development. The implications of this study demonstrate that applying the principles of community-based tourism and empowerment theory provides an effective foundation for developing sustainable rural tourism destinations while simultaneously enhancing local income and community self-reliance.  

Ditto Arfin Al-Maraghi; Rahmawati Apia; M. Khairul Nawwari; Syawal Novaliansyah; Muhamad Rizky Putra Ramadhan +1 more

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

Palembang City has emerged as a hub for culinary and cultural tourism, particularly through traditional cuisine and the production of songket and jumputan textiles, as part of efforts to stimulate local economic development. This study aims to examine the role of cultural tourism and traditional craftsmanship in supporting local economic growth and cultural sustainability. A descriptive qualitative approach was employed, with data collected through in-depth interviews, field observations, documentation, and questionnaires. Data analysis was conducted using the Miles and Huberman interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal that cultural tourism and traditional textile industries generate positive economic impacts for local business actors, especially micro and small enterprises engaged in culinary and handicraft activities. In addition to economic benefits, cultural tourism contributes significantly to the preservation of local cultural values by encouraging active participation from artisans and entrepreneurs in maintaining the authenticity of traditional products. Overall, cultural tourism exhibits strong strategic potential as a dual mechanism for fostering local economic development and ensuring sustainable cultural preservation. These results provide important insights for policymakers in designing integrated tourism-based development strategies that balance economic growth with cultural conservation.

Deta Septea; M. Habbi Husnul Mubarok; Sri Rahayu Wulaningsih; Yansuri , Yansuri; M. Daffa Firdianza

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

Religious tourism in Palembang continues to grow through visits to historic mosques, sacred sites, and cultural heritage areas. These visits encourage local economic activities and create new livelihood opportunities for surrounding communities. This study assesses the role of religious tourism in improving the economic welfare of local residents. A descriptive quantitative approach was used. Data were collected through questionnaires, interviews, and field observations involving 49 respondents consisting of traders, service providers, and local managers. The findings show that higher levels of tourist visits increase business opportunities and household income. Areas with frequent tourist activity experience stronger economic dynamics, supported by the growth of trading activities and service-based enterprises. Residents who have lived longer in the area show a stronger ability to adapt and benefit from emerging economic opportunities. Religious tourism generates positive economic impacts through income growth, expanded employment opportunities, and strengthened micro and small enterprises. Overall, religious tourism serves as a key driver of local economic development and supports community-based economic empowerment in Palembang City.

Nafisah Nurulrahmatiah; Ita Purnama; Nur Khusnul Hamidah; Putri Nabilah; Juhal Hidayat

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to provide outreach to the Merah Putih Cooperative and prepare simple financial reports in Karijawa Village, Dompu Regency. This program stems from several key issues, such as limited access to capital, low cooperative literacy, and the lack of institutional economic governance at the village level as an effort to strengthen the local economy sustainably. Through a participatory, collaborative, and educational approach by the STIE Bima Impact Community Service Team in Karijawa Village, Dompu Regency, social identification and outreach were carried out in accordance with Law No. 25 of 1992. The outreach was carried out through face-to-face meetings and group discussions regarding the urgency of the Merah Putih Cooperative. This community service activity demonstrated an increase in community understanding of cooperatives as an instrument of sustainable local economic independence, as well as encouraging academic-community collaboration in the development of cooperatives and economic nationalism. This cooperative is expected to have a significant contribution in improving the sustainable economic welfare of the community.

Belia Agustina; Soca Anggraini; Siti Zumrotus Sa’adah

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Students as agents of change play an important role in the process of community development, not only in the academic environment but also in responding to various social issues. Community service is part of the Tri Dharma Perguruan Tinggi (Three Pillars of Higher Education), which emphasizes the application of knowledge while improving the social, spiritual, and economic quality of society. This study explores the implementation of the “Student Service: Al-Qur'an Generation, Literacy, and Economic Independence” program in Merambung Village, Tangkit Hamlet. This program focuses on three main aspects, namely strengthening religious education through Al-Qur'an teaching at the Al-Qur'an Education Park (TPA), improving basic literacy through guidance in reading, writing, and arithmetic, and empowering the local economy through assistance for micro, small, and medium enterprises (MSMEs). The Participatory Action Research (PAR) method was used, actively involving the community in every stage of the program's implementation. The results of the study showed a significant increase in the ability to read the Qur'an and the application of spiritual values, an increase in interest and skills in basic literacy, and an increase in the competitiveness and independence of MSME actors through training and the use of promotional media. In addition to providing direct benefits to the community, this program also helped develop students' capacity in the application of knowledge, social empathy, and leadership competencies. The findings of this study confirm.

Muhamad Rafly Anshaory; Rusmini Icha Indryani; Zulfa Zakiatul Hidayah

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was carried out by students of Universitas Pelita Bangsa in Karangsetia Village, Karang Bahagia District, Bekasi Regency, as a concrete effort to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in facing the challenges of digitalization. MSMEs in this area still encounter various obstacles, such as the absence of formal business legality, limited understanding of branding strategies, and minimal utilization of digital technology for both marketing and payment systems. These conditions have weakened business competitiveness and hindered the growth of local enterprises. The program focused on three interrelated aspects: legal compliance, brand development, and digital adoption. Business legality was facilitated through the issuance of the Business Identification Number (NIB), which provides legal certainty while granting access to government programs and financial institutions. Branding was strengthened by designing logos, banners, and simple promotional media to enhance business identity, professionalism, and consumer appeal. Digitalization was promoted through business registration on Google Maps to improve visibility, and the adoption of the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method that is efficient, secure, and widely accepted. The methods employed included observation, socialization, mentoring, and participatory evaluation with business owners. The results demonstrated significant progress, as most MSMEs successfully obtained legal registration, adopted QRIS in daily transactions, registered their businesses on Google Maps, and developed clearer visual identities. This program had a positive impact by increasing entrepreneurial confidence, expanding market reach, and fostering awareness of the importance of digital transformation. Overall, the community service program contributed to strengthening the competitiveness, sustainability, and independence of MSMEs in Karangsetia Village, while supporting the development of the local economy.

Dian Septiana Sari; Annisa Ilmi Faried; Tuan Zamilah Binti Tuan Husain; Widia Br. Ginting

Proceeding. of The International Conference on Business and Economics 2025 Universitas 17 Agustus 1945 Semarang

Pulau Ketam, a small fishing village in Selangor, Malaysia, faces persistent economic challenges despite its abundance of marine resources and longstanding tradition of herbal knowledge. Limited access to modern markets, dependence on middlemen, and a lack of digital literacy have restricted the community’s ability to fully benefit from its local assets. This study aims to explore the implementation of digital branding strategies as a means of empowering local communities and strengthening the marketing of seafood and herbal products. Employing a community-based participatory approach, the research integrates digital marketing training, brand development workshops, and the establishment of an e-commerce platform tailored to local needs. Data collection was carried out through surveys of 150 local entrepreneurs, focus group discussions with community leaders, and performance metrics analysis over a six-month period. The intervention generated a 65% increase in online sales, a 40% improvement in product visibility, and notable progress in community digital literacy. Findings reveal that structured digital branding programs not only enhance entrepreneurial capacity and market competitiveness but also support the preservation of cultural identity and traditional knowledge systems. This study contributes to the growing body of literature on rural digital transformation by providing empirical evidence that community empowerment through technology adoption can lead to sustainable economic development. The results suggest that similar models can be replicated in other marginalized communities to bridge digital gaps, strengthen local economies, and promote inclusive growth.

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