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This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

This study aims to analyze how human development governance is implemented by the Government of South Sulawesi Province in reducing regional disparities, identify institutional factors influencing implementation quality, and examine its implications for human development outcomes. The study employs a qualitative approach using a case study design. Data were collected through interviews with key informants from the Regional Development Planning Agency (Bappeda) and relevant Regional Apparatus Organizations, analysis of regional planning documents such as RPJMD and RKPD, and statistical data from the Central Bureau of Statistics related to the Human Development Index (HDI), poverty, and employment. Data were analyzed thematically using triangulation to ensure validity of findings. The results show that the Human Development Index has been positioned as a key performance indicator in regional development planning documents and prioritized in education and health sector policies. Although overall HDI achievement in South Sulawesi is categorized as high, significant disparities remain across regencies and municipalities, particularly in education and standard of living. A poverty rate of 8.06 percent and the increasing trend of the Gini Ratio indicate that distribution of welfare has not been fully equitable. Furthermore, the dominance of the informal sector in the employment structure reflects challenges related to job quality, income stability, and limited social protection coverage. These findings suggest that the main challenge of human development in South Sulawesi lies not only in improving aggregate indicators but also in strengthening bureaucratic capacity, cross-sectoral coordination, and policy implementation consistency to ensure more inclusive and equitable development across regions.

This article examines the operational management model of villages in Garut Regency, West Java, by emphasizing four key dimensions: governance, digital innovation, community participation, and the optimization of local resources. The study explores how the integration of participatory governance, technological innovation, and local potential can strengthen the effectiveness of village development and build an adaptive, sustainable governance system in the era of digital transformation. Using a Systematic Literature Review (SLR) approach, the research analyzes scientific publications and policy documents sourced from international databases such as Scopus and Web of Science, as well as national references including the 2025–2030 Garut Regency Medium-Term Development Plan (RPJMD) and reports from the Ministry of Villages, Disadvantaged Regions, and Transmigration. From an initial pool of 126 publications, 32 primary sources were examined through thematic coding to identify patterns, relationships, and key insights related to village governance, multi-actor collaboration, and public service digitalization. The findings reveal that good governance enhances transparency and accountability, digital innovation improves efficiency and data-driven decision-making, community participation strengthens social legitimacy, and the optimization of local resources supports sustainable economic value creation. These elements form the “Integrative Operational Management Model for Garut Villages,” which emphasizes adaptive collaboration and data-based management. The study also proposes practical strategies related to digital capacity-building, participatory planning, and applied research.

Village development is an important pillar in national development, where community participation is a key factor in achieving success. The Village Medium-Term Development Plan (RPJMDes) serves as a strategic document that guides development policies and programs at the village level, with community involvement crucial to ensure that their needs and expectations are met. This study identified three important aspects of community participation: as a tool to obtain information, to increase trust in development programs, and as a democratic right. Despite challenges in involving the community, such as a lack of understanding of planning mechanisms and time constraints, the hope for increasing participation remains. Qualitative research methods were used to explore the most effective methods in increasing community involvement. The results showed that active community participation in the preparation of the RPJMDes in Tembung Village can increase transparency, accountability, and relevance of development programs, thus creating inclusive and sustainable development. Cooperation between residents and the village government is the key to achieving optimal development results that are felt by all levels of society.

This Based on BPS data, it can be seen that the Gender Empowerment Index in Tanjung Pinang will reach 76.64 in 2021. This figure is quite high and has increased from the previous year. in contrast to the Riau Islands Province's gender empowerment index, which has decreased from 62.02 in 2020 to 58.91 in 2021. This shows that so far, Tanjungpinang is committed to implementing development that guarantees gender equality and justice. The research method uses secondary data. The Tanjungpinang city RPJMD is a research method that uses existing data from the Tanjungpinang city RPJMD document as the main source of information. The data is then analyzed qualitatively to find out whether the RPJMD of Tanjungpinang City has paid attention to gender aspects in its planning. Data collection techniques in this method include document studies and content analysis.  

Village development plan preparation activies are carried out using a database that is already in the SID. Some of the data that will be used is village facilities and indrastructure data. The aim of this years PKM activity is to Provide Guidance to village government officials in preparing village development plans based on village facilities and infrastructure data in the SID. The method that will be used by the PKM team will be carried out in two stages of activity. This stage of activity begins with the preparation stage and then continues with the implementation stage. Preparation stage activities include: Coordination with village Apparatus, division of colloborative tasks with village apparatus and PKM team, collection and grouping of digital and non digital data, compilation of facilities and infrasrtucture data in SID. Meanwhile the activity implementaion stages include.: Evaluation of the previous RPJMDes, formation of the drafting tea, meeting of the drafting team in the context of aglining develpment policy direction, preparation of planning and design of the RPJMDes, determination of the RPJMDes. The impact of this activity is (1) The village has a village development planning document refeering to the complete, accurate and up to date condition of village facilities and infrastructure via SID. (2) The village has village government officials who are skilled at managing the village information system and utilizing it to improve community contributes to the preparation of village development planning by providding information directly through SID.

Rencana Strategis (Renstra)merupakan dokumen yang disusun Organoisasi Perangkat Daerah (OPD) jangka menengah. Renstra merupakan dokumen perencanaan Perangkat Daerah untuk periode 5 (lima) tahun yang memuat tujuan, sasaran, program, kegiatan dan sub kegiatan pembangunan yang disusun sesuai dengan tugas dan fungsi Perangkat Daerah serta berpedoman pada Rencana Pembangunan Jangka Menengah Daerah (RPJMD). Dalam perkembangannya muncul Peraturan Menteri Dalam Negeri (Permendagri) nomor 90 tahun 2019 tentang Klasifikasi, Kodefikasi, Dan Nomenklatur Perencanaan Pembangunan Dan Keuangan Daerah jo Keputusan Menteri Dalam Negeri (Kepmendagri) 050-5889. Melalui peraturan tersebut OPD dihadapkan pada ketentuan yang wajib dilaksanakan. Permasalahan yang dihadapi adalah belum semua perencana OPD memiliki kemampuan untuk dapat mengikuti ketentuan dalam Menyusun Renstra. Memahami Kepmendagri 050-5889 membutuhkan kesabaran dan ketelitian. Kepmendagri 050-5889 berisi daftar Kegiatan dan sub kegiatan yang telah tertulis tiap sub kegiatan dengan indikator output. Kesulitan OPD adalah jika masalah yang ada di daerah tidak dapat diselesaian dengan panduang sub kegiatan yang ada di Kepmendari 050-5889. Oleh karena itu diperlukan pendampingan untuk memudahkan OPD dalam Menyusun Renstra. Metode pengabdian masyarakat ini menggunakan pendekatan partisipatif yaitu membuka kesempatan bagi OPD untuk mengembangkan kreativitas sekaligus mampu mengidentifikasi sub kegiatan untuk menyelesaikan masalah sesuai tugas dan fungsi yang diemban. Melalui pendampingan ini OPD akan ditunjukan strategi memahai Kepmendasri 050-5889 dan strategi Menyusun renstra. Tujuan pendampingan ini adalah untuk meningkatkan pemahaman perencana di OPD dalam memahami hakekat Renstra, dan mendampingi agar Renstra yang disusun sesuai dengan ketentuan yang berlaku.

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village