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

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

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

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

The relocation of the Social Welfare Shelter Environment (Lingkungan Pondok Sosial/Liponsos) in Sidoarjo represents a strategic effort to address social and spatial issues characterized by overcapacity, limited facilities, and an inadequate living environment that does not fully support the physical and psychological needs of people with social welfare problems (PMKS). These conditions indicate that the challenges faced by Liponsos are not merely social in nature but are also closely related to the quality of the built environment, which significantly influences the rehabilitation and recovery process of its residents. Therefore, a human-centered design approach is required in planning social service facilities. This study aims to analyze the application of humanistic architecture principles in the planned relocation of the Sidoarjo Liponsos as a foundation for creating a more livable, dignified, and user-oriented environment. The research employs a literature review method by collecting data from relevant books, journals, regulations, and previous studies. The analysis is conducted using descriptive and content analysis to examine the relationship between humanistic architectural principles and the needs of residents within social welfare facilities. The results indicate that the humanistic architectural approach is highly relevant to the relocation of Liponsos, particularly through spatial zoning based on levels of privacy and security, the provision of green open spaces and communal areas as media for social interaction and therapeutic activities, and the design of self-development spaces that support rehabilitation and empowerment. The implementation of these principles is expected to create a built environment that not only fulfills basic functional requirements but also supports psychological recovery, social stability, and sustainable improvement in the quality of life of PMKS residents.  

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

This research aims to analyze the implementation of the "Jalak Wadul Mas" (Jawa Timur Layanan Pengaduan Warga dan Dukungan Masyarakat/East Java Citizen Complaint Service and Community Support) innovation program in improving the welfare of people with social welfare problems (PMKS) in East Java Province. The Social Service of East Java Province developed this program as an integrated digital platform for complaint handling, social assistance distribution, and empowerment of vulnerable groups. Using the policy implementation theory from Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at the Social Service of East Java Province during June-August 2025. Informants include program managers, field social workers, PMKS beneficiaries, and community stakeholders. The results indicate that the Jalak Wadul Mas program has successfully served 45,678 PMKS across 38 districts/cities in East Java, with a 78% complaint resolution rate and average response time of 3 working days. The program integrates multiple services, including emergency assistance, rehabilitation referrals, skills training, and economic empowerment. Key success factors include strong leadership commitment, adequate technology infrastructure, and collaborative networks with community organizations. Challenges remain in human resource capacity, internet connectivity in remote areas, and cross-sectoral coordination. This study recommends strengthening digital literacy training for beneficiaries, expanding mobile service units, developing real-time monitoring dashboards, and establishing sustainable funding mechanisms.

According to Sigmund Freud's psychoanalytic theory, mental disorders occur due to conflicts between the id, ego, and superego that give rise to anxiety and abnormal behavior. At the Pamardi Raharjo Banjarnegara Social Service House, this conflict is diverted through a skills guidance program that aims to improve the independence and quality of life of Beneficiaries (PM). The program includes training in doormat crafts, salted egg making, paving blocks, and flannel crafts, each of which is guided by a dedicated mentor and followed by a stabilized PM. The activity of making mats aims to train motor skills and social interaction and produce products with selling value. The making of salted eggs not only teaches production skills, but also fosters confidence and economic independence. Paving block activities are more focused on motor training and cooperation between PMs even though they are not yet worth selling. Meanwhile, flannel handicrafts guided by Mbak Retno became a new activity that provided space for expression and creativity. All of these activities are designed to distract PM's passive behavior and equip them with useful practical skills after leaving the orphanage. Thus, skills-based approaches have proven to be effective in supporting the overall rehabilitation and empowerment process of PM.