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The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

This study examines the effectiveness of the GOOL (Dukcapil Go Online) service in accelerating the issuance of birth certificates at the Population and Civil Registration Office of Probolinggo City. GOOL is a digital-based civil administration service innovation that allows residents to process civil documents without visiting the office in person. This study employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentation. Effectiveness indicators were based on Campbell's (2014) theory, covering: program success, goal achievement, community satisfaction, and overall objective attainment. The findings indicate that the GOOL service is generally effective in expediting birth certificate issuance. Supporting factors include collaboration with healthcare facilities (Indonesian Midwives Association and hospitals), an integrated 3-in-1 service program, and adequate technological infrastructure. Inhibiting factors include technical difficulties during document uploads, unstable internet connections, and limited digital literacy among some residents.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

This study aims to examine the effectiveness of implementing forgiveness therapy in enhancing the personal growth of inmates at the Tangerang Class II-A Women’s Correctional Facility. The method used was a pre-experimental study with a one-group pretest-posttest design. Nine subjects aged 20-40 years were selected from 50 inmates based on low to moderate scores on the forgiveness scale and the psychological well-being scale. The intervention consisted of six sessions adapted from the forgiveness model developed by Enright and Fitzgibbons. Data analysis utilized a paired-sample t-test and the N-Gain formula. The results showed a significant increase in personal growth scores from the pretest (M = 7.00; SD = 1.225) to the posttest (M = 9.44; SD = 1.424), with t(8) = −8.315 and p < 0.001. An N-Gain value of 0.610 indicates moderate effectiveness. The follow-up measurement (M = 9.67; SD = 1.118) did not differ significantly from the post-test (p = 0.347), indicating the sustainability of the changes achieved. Forgiveness scores also increased from 65.33 (pre-test) to 86.67 (post-test) and 87.33 (follow-up), confirming the role of forgiveness as a psychological mechanism for personal growth. These findings support the integration of structured forgiveness therapy into correctional programs for women’s prisons.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

This study aims to determine the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang. The focus of the study includes planning, implementation, supervision, and evaluation of quality standards in health laboratory services. This research employed a qualitative method with an observational study approach. Data collection techniques were conducted through observation, interviews, and documentation involving parties engaged in laboratory management. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study indicate that health laboratory management at UPTD LABKESDA Kota Serang has implemented quality standards in various aspects of service, including administrative management, quality control of examinations, management of facilities and infrastructure, and improvement of laboratory personnel competencies. However, several obstacles were still identified, such as limited human resources, supporting facilities that are not yet optimal, and the need for periodic supervision and evaluation improvements. The implementation of quality standard-based management is considered capable of improving the effectiveness of laboratory services and maintaining public trust in health examination results. Based on the findings, it can be concluded that the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang has been carried out fairly w, although further improvements and developments are still needed to optimize the quality of laboratory services.

This study aims to analyze the effect of financial literacy on financial management behavior through financial attitudes among students of Universitas Kebangsaan Republik Indonesia (UKRI). The background of this research is the increasing importance of financial understanding among students in managing their personal finances effectively. This study uses a quantitative approach with a survey method, where data were collected through questionnaires distributed to UKRI students. The data were analyzed using statistical methods to examine both direct and indirect relationships between variables. The results indicate that financial literacy has a positive and significant effect on financial management behavior. Furthermore, financial attitudes are proven to mediate the relationship between financial literacy and financial management behavior, indicating that better financial knowledge shapes positive attitudes, which in turn improve financial behavior. The findings imply that improving financial literacy and fostering positive financial attitudes are essential in promoting better financial management among students. Therefore, educational institutions are encouraged to enhance financial education programs to support students in achieving financial well-being.

The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interaction, emotional connection, and trust more effectively than conventional advertising. This study examines the role of influencer marketing in shaping the digital behavior of Generation Z in Indonesia. A qualitative literature review method was employed by analyzing secondary sources drawn from academic journals, books, and related publications. The findings indicate that influencer marketing has a meaningful influence on information-seeking behavior, decision-making processes, and the level of digital engagement among Generation Z. Influencers are commonly viewed as more credible, relatable, and authentic sources of information. Furthermore, the effectiveness of influencer marketing is determined more by credibility, authenticity, and the quality of interaction than by follower count alone. These findings suggest that companies should adopt digital marketing strategies that are more interactive, personalized, and relationship-oriented in order to engage Generation Z more effectively.

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 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.

Field Experience Practice (PPL) or internship is a practical course carried out directly in a company according to the student's field of study, with the aim of integrating lecture theory and real work practice. PPL is worth 6 credits and is a mandatory part of the curriculum for undergraduate students at the Putera Bangsa Tegal Islamic Economics College. Students who have not participated in PPL are not considered to have met the academic qualifications as graduates. This program aims to produce competent graduates as academics, researchers, consultants, accounting practitioners, and creative, innovative, and professional Muslim entrepreneurs. Through PPL, students are expected to improve their personal qualities, work experience, and understanding of the business world and development policies. The PPL implementation took place from September 14, 2025 to January 15, 2026 at PT Masanda Jaya. The Sharia Business Management Study Program views PPL as a strategic tool to understand management practices, SWOT analysis, governance, and company strategies in achieving organizational goals. The PPL report compiled by the author has the theme of the FAJAR internship.

Clean and healthy living habits are an essential foundation in shaping a generation that is mindful of personal and environmental health. These habits need to be instilled from an early age, both at school and at home, so that they can become a sustainable part of students' lifestyles. This community service activity aims to improve the knowledge and skills of students at SD Negeri 1 Mertoyudan in consistently applying Clean and Healthy Living Behaviors (PHBS) in their daily lives. The implementation methods comprised three main approaches: interactive discussion-based education, a demonstration of proper handwashing techniques in accordance with WHO standards, and hands-on practice in maintaining personal hygiene. These approaches were chosen to ensure that students not only understand the concept of PHBS theoretically but are also able to apply it independently in real-life situations. The results of the activity showed a significant improvement in students' understanding of the importance of washing hands with soap at critical moments as a form of personal hygiene responsibility. Through a demonstrative approach that involved active student participation, participants were able to practice proper personal hygiene steps accurately and confidently. This activity is hoped to have a long-term impact in shaping students who are disciplined, responsible, and attentive to both personal and environmental health, while also serving as an effective preventive measure in reducing the risk of infectious diseases among school-age children.

The increasing spread of HIV/AIDS in Jayapura City requires immediate and sustainable preventive efforts, particularly through reproductive health education for adolescents. This program aimed to improve adolescents’ understanding of reproductive health, puberty changes, and behaviors that may increase the risk of HIV/AIDS transmission. The activity was conducted for adolescents participating in Sunday School at GKKD Buper Waena, aged between 10 and 15 years. The program was carried out in April 2025 through counseling sessions, question-and-answer activities, and focus group discussions. These approaches were chosen to provide participants with an interactive learning experience while also creating opportunities for them to share their personal experiences and perspectives related to reproductive health. A total of fifty adolescents participated enthusiastically in the activity. During the sessions, participants asked various questions that were answered directly by the speakers to clarify their understanding of reproductive health and risky behaviors. In addition, six focus group discussions were conducted to discuss participants’ personal experiences regarding puberty, friendships, dating, and behaviors such as kissing. The results of the activity indicate that reproductive health education can improve adolescents’ knowledge, awareness, and skills in maintaining personal health and avoiding behaviors that may increase the risk of HIV/AIDS transmission.

The digital transformation in Indonesia’s banking sector has significantly increased the use of digital banking services; however, it has not been fully accompanied by optimal customer trust. This study aims to examine the effect of perceived risk, data privacy protection, and digital service quality on customer trust, both partially and simultaneously. A quantitative approach was employed using survey data collected from 150 digital banking users in Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that perceived risk has a negative and significant effect on trust, while data privacy protection and digital service quality have positive and significant effects on trust. Simultaneously, all variables significantly influence trust, with an R² value of 0.672, indicating strong explanatory power. Compared to prior studies, this research contributes novelty by integrating these three variables into a comprehensive model. The findings reveal that digital service quality is the most dominant factor influencing customer trust. This study concludes that enhancing customer trust requires an integrated approach through effective risk management, strengthened data protection, and continuous improvement in digital service quality.

Algorithmic technologies are widely used in contemporary marketing strategies due to the growth of the digital economy. Digital companies can evaluate consumer activity data in real time and provide highly personalized digital experiences thanks to artificial intelligence-based solutions, especially machine learning. In addition to examining how algorithmic governance and surveillance capitalism affect algorithmic personalization, this study looks into how these mechanisms affect consumer engagement, purchase intention, and perceptions of hyperreality within the digital market ecosystem. 356 active users of digital platforms, such as social media and e-commerce, were surveyed as part of this study's quantitative methodology. The links between the constructs in the suggested conceptual model were examined through data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the development of algorithmic personalization systems is strongly influenced by data-driven capitalism practices and algorithmic governance. Additionally, it has been demonstrated that algorithmic personalization improves customers' sense of hyperreality and increases their interaction with digital platforms. Additionally, the study shows that the most powerful factor influencing purchase intention is consumer interaction. By combining viewpoints from technology, the political economics of data, and hyperreality theory into a thorough empirical framework, these findings add to the body of knowledge on digital marketing.