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This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

This study is motivated by the proliferation of regulations that facilitate the exploitative extraction of natural resources in Indonesia as a consequence of the penetration of neoliberal ideology, which deviates from the mandate of Article 33 of the 1945 Constitution of the Republic of Indonesia. The significance of this research lies in the strategic role of Muhammadiyah through the "Constitutional Jihad" movement in restoring state sovereignty over natural resources for the benefit of the public welfare. The study aims to analyze the philosophical foundations of Constitutional Jihad in reconstructing the vision of a Progressive Indonesia (Indonesia Berkemajuan) and to examine Muhammadiyah’s legal advocacy strategies in resisting the hegemony of liberal economic policies. The research focuses on how Muhammadiyah’s philosophical framework and litigation strategies are capable of correcting national energy policies, as reflected in Constitutional Court Decision Number 36/PUU-X/2012. This research employs a normative legal method using statutory, case, and theological-ideological approaches. The findings reveal that, philosophically, Constitutional Jihad represents the transformation of Al-Ma’un theology and the concept of Darul Ahdi wa Syahadah into a constitutional framework that integrates divine sovereignty with popular sovereignty. In terms of strategy, Muhammadiyah utilizes Public Interest Litigation supported by interdisciplinary expert collaboration and moral mobilization rooted in civil society. The analysis of Constitutional Court Decision No. 36/PUU-X/2012 demonstrates that Muhammadiyah’s advocacy successfully invalidated unconstitutional provisions of the Oil and Gas Law that had weakened state control, while simultaneously reaffirming the state's direct management function over natural resources. The study concludes that Constitutional Jihad constitutes an effective form of national ijtihad in reconstructing a progressive, sovereign, and socially just legal order in Indonesia.

This study aims to analyze the implementation of legal responsibility by goat farmers in managing waste from Etawa goat farming based on a circular economy model at Nusantara Farm, Sidoarjo. The study employs both normative juridical and empirical juridical approaches, with data collection techniques including literature review, interviews, and field observations.The results indicate that waste management is carried out through direct utilization, such as using livestock manure as organic fertilizer, selling waste, and distributing it to the surrounding community. These practices demonstrate that waste is not disposed of carelessly but rather reused, thereby creating economic and functional value.From a legal perspective, this condition reflects the fulfillment of the farmers' responsibilities in accordance with applicable laws and regulations, particularly in efforts to prevent environmental pollution. Furthermore, these waste management practices partially embody the principles of the circular economy, especially in terms of reuse.However, the current waste management practices remain conventional and are not yet optimally integrated. Therefore, there is a need to develop a waste management model based on an integrated closed-loop system to enhance the economic value of waste while ensuring more effective environmental sustainability.

The International Community Service Seminar on the Application of Artificial Intelligence (AI) for students of SMA Muhammadiyah Program Khusus Kotabarat Surakarta was conducted to enhance digital literacy and provide practical understanding of AI utilization in daily life and learning activities. The program aimed to introduce basic concepts of artificial intelligence, its functions, benefits, and challenges in modern education. Through presentations, interactive discussions, and quizzes, participants were exposed to real-life applications of AI such as digital assistants, personalized learning systems, and time management tools. The seminar involved participants from Indonesia and Malaysia, creating a cross-cultural learning environment that enriched the discussion. Both students and teachers gained improved understanding of how AI can support adaptive and effective learning processes. The activity highlighted the importance of responsible technology use in education. Integrating AI into learning environments was found to improve creativity, efficiency, and engagement among participants while also supporting teachers in administrative and instructional tasks.

Vision+ pay television. This study uses a descriptive qualitative approach to gain an in-depth understanding of Public Relations practices at MNC Channels. Data collection techniques were carried out through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman interactive model which includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that the role of Public Relations is not yet fully optimized, especially in the strategic decision-making process. Public Relations functions more as a technical implementer of communication rather than as a management advisor. This condition has an impact on the less than optimal efforts to strengthen the Vision+ brand image. Therefore, it is necessary to strengthen the role of Public Relations as an expert prescriber, communication facilitator, problem-solving facilitator, and communication technician to support the company's communication strategy and improve brand image. In addition, this study also found that internal coordination, utilization of digital media, and consistency of communication messages are important factors in building positive public perception. The lack of integration between the Public Relations function and strategic management causes the messages delivered to be not fully aligned with brand positioning

Regional financial accountability is a fundamental principle in good governance. However, the management of regional finances still faces various challenges, particularly related to the potential occurrence of fraud and the suboptimal functioning of internal control systems. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in strengthening regional financial accountability through the implementation of internal oversight based on Fraud Risk Control. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method, which utilizes secondary data from various scientific literature, previous research findings, and policy documents relevant to internal oversight in the public sector. The results indicate that internal oversight is a crucial mechanism in preventing fraud in public sector financial management. The implementation of Fraud Risk Control plays a role in identifying, assessing, and controlling fraud risks, thereby enhancing the transparency and accountability of regional financial management. Furthermore, APIP has a strategic role through internal audit functions, risk-based oversight, and providing consultation to improve regional financial management systems. Strengthening APIP’s capabilities, enhancing the maturity of the Government Internal Control System (SPIP), and ensuring the independence of internal supervisors are essential factors in realizing transparent and accountable regional financial governance.

Bureaucratic reform in Indonesia has encouraged the strengthening of civil service management oriented toward performance through the policy of appointing Government Employees with Work Agreements (PPPK) in order to improve the effectiveness of public organizations. This study aims to analyze the performance of PPPK in supporting the implementation of tasks at the Environmental Agency of Jambi City by using Mangkunegara’s performance theory as the analytical framework. This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews and documentation, and then analyzed using data reduction, data display, and conclusion drawing techniques. The results show that the performance of PPPK is generally in the good category and contributes positively to organizational effectiveness. This is reflected in the aspects of work quality, work quantity, and responsibility as explained in Mangkunegara’s performance theory. The alignment between job placement and competence, increased work motivation due to employment status certainty, and organizational support through training and coaching are the main factors supporting performance optimization. However, there are still constraints, particularly the suboptimal understanding of main duties and functions, thus requiring strengthened organizational communication and continuous capacity development. This study confirms that competency-based management and systematic development of PPPK play an important role in improving the effectiveness of task implementation in the public sector.

Public service performance serves as a crucial measure of how effectively government agencies provide services to the public. Rising expectations from the public compel governments to ensure that services are delivered in an efficient, open, responsible, and responsive manner. Within the realm of public administration reform, the standard of public services has emerged as a key issue for governments looking to enhance public confidence and governance. The Indonesian government has created the Public Service Index (Indeks Pelayanan Publik/IPP) as a tool to assess the performance of public services. The IPP functions as an all-encompassing measurement system to evaluate the quality, efficiency, and responsibility associated with public service provision across government entities. This research intends to explore the definition of public service performance, the legal framework that regulates public services in Indonesia, and the metrics employed for calculating the Public Service Index. The study uses a qualitative descriptive method and a literature review approach, evaluating various pertinent books, regulations, and scholarly articles concentrating on public service management and performance evaluation. The results indicate that the Public Service Index plays a vital role in assessing service quality, institutional effectiveness, and the degree of public satisfaction. Additionally, the application of the IPP measurements fosters transparency, bolsters accountability, and encourages ongoing enhancements in public service delivery. Therefore, enhancing public service performance necessitates robust regulatory backing, institutional dedication, and the utilization of clear and quantifiable performance metrics to guarantee enduring improvements in service quality.

Public service quality has emerged as a crucial metric for assessing how well the government functions and the efficiency of its administration. Recently, rising expectations from the public have led gov-ernments to offer services that are open, responsible, effective, and attuned to citizens' needs. Alongside administrative changes and the evolution of governance models focused on efficiency and citizen satisfaction, the appetite for high-quality public services has surged. Nonetheless, numerous public entities continue to struggle with providing reliable and top-notch services due to a lack of defined service norms and systems for measuring performance. The purpose of this research is to investigate ways to enhance public service quality by establishing robust service standards and quantifiable performance metrics. The study employs a qualitative descriptive methodology, drawing on a review of relevant lit-erature from the past seven years. Multiple academic sources were analyzed to uncover essential ideas, frameworks, and empirical evidence concerning public service management, the enhancement of service quality, and the assessment of performance in governmental organizations. The results show that adopting well-defined service standards, along with measurable performance metrics, can greatly en-hance service effectiveness, accountability, and overall public satisfaction. Additionally, merging prin-ciples of service excellence with quantifiable indicators promotes transparency, boosts organizational performance, and fosters ongoing improvements in service delivery. The research concludes that to enhance public service quality, a structured framework for service standards, ongoing performance assessments, and a firm organizational dedication to innovation and service enhancement are necessary.

Bureaucratic reform at the village level is a crucial prerequisite for achieving professional, effective, and accountable village governance. One of the key pillars of this reform is the implementation of a merit system in the management of village human resources, particularly in the recruitment and appointment of village officials. In this context, the Computer-Assisted Test (CAT) has emerged as a policy innovation designed to enhance objectivity, transparency, and procedural fairness in the selection of village officials. This study aims to analyse the contribution of CAT implementation to strengthening the merit system and its impact on transforming village social conditions, especially in building public trust in village government. Quantitative data were collected through a survey of village residents and analysed using descriptive statistics, correlation analysis, and multiple linear regression in SPSS. Qualitative data were obtained through in-depth interviews, field observations, and document analysis to elaborate further and explain the quantitative findings. The results indicate that transparency, objectivity, and procedural fairness in the selection process have positive and significant effects on public trust in village government, with procedural fairness emerging as the most influential variable. Qualitative findings confirm that public acceptance of selection outcomes is more strongly influenced by perceptions of fairness and openness in the process than by the selection results themselves. This study concludes that the implementation of CAT functions not only serves as a technical selection instrument but also as an institutional mechanism that helps transform village social relations from patronage-based practices toward merit-based village governance.

Environmental pollution and degradation remain serious issues in Indonesia, causing significant impacts on ecosystems and the social life of communities. One of the fundamental principles in environmental law aimed at ensuring ecological restoration is the Polluter Pays Principle (PPP), which obliges polluters to bear all costs arising from environmental pollution or damage caused by their activities. This study aims to analyze the effectiveness of enforcing the Polluter Pays Principle as a mechanism for ecological restoration in resolving environmental disputes in Indonesia. The research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that although the Polluter Pays Principle has been normatively adopted in Law Number 32 of 2009 on Environmental Protection and Management, its implementation in practice remains suboptimal. Major obstacles include weak law enforcement, power imbalances between business actors and affected communities, lack of transparency in the use of compensation funds, and limited public participation in environmental restoration processes. Therefore, strengthening regulatory frameworks, enhancing the capacity of law enforcement institutions, and adopting a restorative justice approach are necessary to ensure that the Polluter Pays Principle functions effectively in achieving ecological restoration and environmental justice in Indonesia.

The development of information technology has triggered significant changes in the Indonesian healthcare system, including through the implementation of telemedicine as a key innovation. This digital health innovation requires strengthening the role of health law to ensure service quality, patient safety, and legal guarantees for healthcare workers and service providers. This paper aims to examine the function of health law in the management of national healthcare services, with a particular focus on telemedicine healthcare services, and to evaluate the suitability of its regulations in protecting patient rights. The methodology used is normative legal analysis, which involves examining various laws and regulations such as Law Number 72 of 2023 concerning Health, Law Number 8 of 1999 concerning Consumer Protection, and Regulation of the Minister of Health Number 20 of 2019 concerning the Implementation of Telemedicine Services. Supporting data was obtained from reviewing national scientific journals, which discuss aspects of health law and telemedicine in Indonesia. The results of the study indicate that health law functions as a mechanism to regulate service standards, protect patient rights, and oversee the accountability of healthcare workers in telemedicine practices. However, the implementation of regulations related to telemedicine still faces several obstacles.

Civil servant pension administration is a vital yet insufficiently studied public service function within decentralized governance systems, particularly in remote and peripheral local governments where administrative capacity and service accessibility are limited. Although pension policies are nationally standardized, their local-level implementation often reveals disparities in institutional resources, human capital, coordination mechanisms, and infrastructure, leading to uneven service quality and increased administrative burdens for retirees. This literature review aims to synthesize and critically examine scholarly discussions on civil servant pension administration from the perspectives of public service delivery, administrative capacity, and Public Human Resource Management (Public HRM), with a focus on remote and peripheral governance contexts. Employing a narrative–systematic literature review approach, the study analyzes peer-reviewed international journal articles using thematic analysis and conceptual synthesis. The review identifies four dominant themes: the procedural and coordination-intensive nature of pension administration; persistent administrative capacity constraints involving human resources, institutions, and systems; the exacerbating effects of geographic isolation and spatial inequality on service delivery; and the strategic yet underrecognized role of pension administration within public sector HRM and lifecycle governance. The findings suggest that pension administration challenges in remote regions reflect structural capacity mismatches inherent in decentralized systems rather than isolated implementation failures. This review contributes theoretically by integrating public service theory, administrative capacity, and Public HRM within a peripheral governance framework, and practically by emphasizing the need for context-sensitive, capacity-oriented pension service reforms to promote service equity, accountability, and organizational legitimacy in local governments.

The BIMP-EAGA Vision 2035 (BEV 2035) marks a significant paradigm shift in border management in Southeast Asia, with a primary focus on integrating a more inclusive, open, harmonized, and resilient system. In this context, sea-based border crossing posts (PLBN) in Indonesia, such as the Sebatik PLBN, the Serasan PLBN, and the Miangas and Marore Border Crossing Stations (BCS), play a strategic role as maritime connectivity nodes connecting Indonesia with neighboring countries. The transformation of these PLBNs faces several challenges, particularly related to the disharmony of CIQS (Customs, Immigration, Quarantine, and Security) regulations between countries, technical obstacles related to non-conventional vessels (NCSS), and inadequate port infrastructure. To overcome these obstacles, strategic measures are needed, such as revising cross-border trade agreements, increasing quarantine capacity and facilities, and strengthening maritime logistics networks between countries. Furthermore, the development of a sustainable blue economy in border areas is crucial to ensure that the PLBN functions not only as an administrative checkpoint but also as a key facilitator in driving economic growth based on maritime resources. Within the framework of the BIMP-EAGA Vision 2035, the Integrated Maritime PLBN is expected to reduce dependence on informal trade and improve the quality of life of border communities by accelerating connectivity, developing the maritime economic sector, and opening international market access for local products. Thus, the PLBN must transform into a catalyst for inclusive and environmentally friendly economic development in Indonesia's border regions.

This study evaluates the effectiveness of the SOSEK MALINDO (Malaysian-Indonesian Socio-Economic) regional collaboration program in addressing human trafficking, coordinated by the Regional Border Management Agency (BPPD) of the Riau Islands Province (Kepri). The Riau Islands Province, which borders Malaysia and Singapore, is a strategic entry point vulnerable to transnational crimes, including human trafficking. The main factors driving the people of Kepri to choose illegal routes to become Indonesian Migrant Workers (TKI) to Malaysia are economic pressure, limited job opportunities, attractive promises from brokers (tekong), complex and expensive official bureaucracy, and a lack of accurate information about official procedures. This situation is exploited by human trafficking networks through hidden routes, illegal ports, and methods of illegal labor and sexual exploitation. Although SOSEK MALINDO aims to improve the socio-economic welfare of communities in border areas and indirectly functions to reduce vulnerability to human trafficking, this program does not specifically make human trafficking its main focus. The BPPD plays a very important role as a liaison in cooperation with the Indonesian National Police, Immigration, and BP3MI for prevention and supervision. However, the BPPD faces challenges such as limited funding, overlapping authority between institutions, and a lack of accurate data on human trafficking. Strategic recommendations include making human trafficking a primary focus of the SOSEK MALINDO forum agenda, establishing a dedicated cross-border human trafficking task force, strengthening the BPPD's role in coordination and information gathering, and involving local communities, NGOs, and international organizations in mitigation efforts.

Traditional markets are an important component of the people’s economy and play a strategic role in supporting trading activities and community social life. The Government of Muaro Jambi Regency implemented a policy to relocate the Sengeti People’s Market to reorganize and improve the quality of trading facilities so they become more orderly, feasible, and representative. However, after relocation, market utilization has not functioned optimally, and various management problems persist. This study aims to analyze traditional market governance after relocation in Muaro Jambi Regency, using the Sengeti People’s Market as a case study. The research employs a qualitative approach with a case study method. Data were collected through field observations, in-depth interviews, and documentation, involving informants from the Trade Division of the Office of Cooperatives, SMEs, Industry, and Trade, as well as market managers, traders, and community members. Data analysis was conducted using descriptive qualitative techniques, including data reduction, data presentation, and conclusion drawing. The findings show that post-relocation governance has not been optimally implemented. Key issues include weak policy communication, mismatches between facilities and traders’ needs, limited trader participation, and poor coordination among relevant agencies. The study highlights that successful market relocation depends not only on physical development but also on participatory, transparent, and sustainable governance, supported by stronger institutional coordination, increased trader involvement, and continuous evaluation.

This research analyzes the legal status of zakat within the state financial system and explores its potential integration as a sharia-based fiscal instrument in Indonesia through a comparative study with Malaysia. In Islamic law, zakat functions both as a religious obligation and as a mechanism for wealth redistribution aimed at achieving social justice. However, under Indonesia’s positive law framework, zakat is still treated as a socio-religious institution outside the formal state fiscal system, as stipulated in Law Number 23 of 2011 on Zakat Management. In contrast, Malaysia has successfully integrated zakat into its Islamic fiscal policy through the authority of the State Islamic Religious Council (MAIN), which holds legal legitimacy as a regional public body. This study adopts a normative and comparative legal approach by examining statutory regulations, Islamic legal doctrines, and zakat institutional practices in both countries. The findings indicate that the integration of zakat into Indonesia’s fiscal system is constitutionally permissible and does not conflict with Article 23A and Article 34 paragraph (1) of the 1945 Constitution, as it aligns with welfare state principles and the state’s responsibility toward poverty alleviation. The legal implications of such integration include the establishment of lex specialis regulating zakat as a sharia fiscal instrument, harmonization with state finance laws, and the strengthening of institutional legitimacy and accountability in zakat management. Therefore, zakat holds significant potential to become a core pillar of Islamic economic law that supports economic equity and enhances national fiscal resilience.

This study is motivated by the high frequency and significant impacts of flooding in Indonesia, particularly the recurrent flooding of the Kali Lamong River in Gresik Regency, which causes substantial socio-economic losses each year. Although disaster management is normatively regulated by national policies, its effectiveness depends largely on collaborative governance among multiple actors. This study aims to analyze the practice of collaborative governance in flood mitigation in Gresik Regency using the model of Weber, Lovrich, and Gaffney (2005), which includes vertical, horizontal, and partnership dimensions, and to identify the key challenges that hinder its implementation. A descriptive qualitative approach was employed in flood-affected areas along the Kali Lamong River, involving BPBD, DPUTR, sub-district governments, village authorities, and local communities through interviews, observations, and document analysis. The findings reveal that collaboration has been established and functions relatively well, particularly in hierarchical coordination, division of roles among government agencies, strengthening of Destana, KENCANA, and SPAB programs, as well as CSR involvement and community participation all contributing to reduced flood duration. However, the implementation of collaborative governance remains constrained by slow land acquisition and infrastructure development, a predominantly reactive orientation, suboptimal early-warning systems between upstream and downstream areas, and uneven support from the private sector and academia. The study concludes that strengthening collaborative mechanisms and accelerating the resolution of structural barriers are essential to achieve more sustainable flood mitigation efforts in Gresik.

This qualitative study examines the Public Service Performance Gap at the Ponorogo Regency Transportation Agency (Dishub) in managing high-risk traffic assets, which stems from the failure to synergise Normative Governance with operational Public Asset Management (MAP). Utilising Edwards III's Policy Implementation Model and GG/NPS principles, the core finding indicates that synergy failure is mediated by a Reactive Bureaucratic Disposition. While Dishub adheres procedurally, asset maintenance is largely reactive—performed only after damage or public complaint—not preventive. This non-responsive attitude limits accountability to reporting outputs disconnected from physical service outcomes, leading to low service quality. The proposed substantive solution is to activate Community Involvement (NPS) as a key moderator, which is currently weak, by integrating Functional Participation into the agile MAP cycle. The research recommends an e-governance system with KPIs, where transparently integrated citizen reports automatically trigger work orders, creating external public accountability pressure that forces the reactive bureaucracy to act proactively.

This community service activity aims to improve the efficiency of inventory management at Zencha MSMEs through the design and implementation of a Standard Operating Procedure (SOP) and a spreadsheet-based inventory recording system. Prior to this program, Zencha MSMEs managed its inventory manually without written procedures, which often caused stock discrepancies, delays in restocking, and difficulties in monitoring raw material availability. The methods used in this activity included observation, interviews, SOP design, system socialization, and direct implementation assistance. The SOP was structured to regulate the process of receiving, recording, storing, and using raw materials, while the spreadsheet template functioned as a digital tool to record stock movements automatically. The results show that after the implementation, inventory management became more organized, transparent, and measurable. The business owner was able to monitor stock levels more accurately, determine restocking time more effectively, and reduce the risk of stock shortages. In addition, employees demonstrated better discipline in recording inventory according to established procedures. This program proves that the implementation of SOP and digital-based inventory recording can significantly improve operational efficiency and support the sustainability of micro and small enterprises.