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Wardani, Afifah Layla; Yuliani Natalia; Yasmin Eka Febrianti

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

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.

Nur Fadila, Aisyah; Ellya Roziana, Norma; Chauliya Nadina Putri, Rayshya; Muharwati, Marini; Naufarezi, Rayhan +2 more

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

Ningsih, Ayu; Mubaroq, Husni; Rahmadi, Andhi Nur

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

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.

Junaidi, Saviola Cinka Dihansa Junaidi; Supriyanto, Supriyanto; Yunus, Eko Yudianto

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

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.

Azimah Syahidah; Putri Dian Dia Conia

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

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.

Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Popi Permata; Rada seftika

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

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.

Anita Kartika Putri; Ida Budiarty

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Stunting remains a persistent nutritional challenge that threatens human capital development in Indonesia. This study examines the effects of exclusive breastfeeding, female education, sanitation, access to safe drinking water, inadequate food consumption, and poverty on stunting prevalence across 34 provinces in Indonesia during 2017–2024. The study employs a random-effects Panel EGLS estimator with Panel Corrected Standard Errors (PCSE) to address heteroskedasticity and cross-sectional dependence in provincial panel data. The findings reveal that exclusive breastfeeding, female education, and adequate sanitation significantly reduce stunting prevalence, while poverty significantly increases it. Interestingly, inadequate food consumption is negatively associated with stunting prevalence, potentially reflecting the contribution of government nutritional assistance and social protection programs. In contrast, access to safe drinking water does not show a statistically significant effect. Among the explanatory variables, female education is strongly associated with reductions in stunting. These findings highlight the importance of strengthening women’s education, improving sanitation quality, and expanding poverty-alleviation and nutrition-sensitive interventions to accelerate reductions in stunting and support the achievement of Sustainable Development Goal 2 in Indonesia.

Ester Lidia Paseki; Nofierni Nofierni; Sandra Dewi

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Effective communication is essential for teamwork effectiveness in healthcare, particularly in inpatient units where patient care requires coordination among multiple professionals. Internal data from Hospital X showed that more than 50% of medical incidents in the last two years were related to miscommunication among healthcare workers. In addition, the 2024 employee satisfaction survey reported that workplace communication satisfaction was only 62%, below the hospital target of 75%. This study aimed to examine the influence of effective communication on teamwork effectiveness with interprofessional collaboration as an intervening variable at Hospital X.This study used a quantitative cross-sectional design involving 226 healthcare workers, including doctors, nurses, and medical support staff. Data were analyzed using the Three-Box Method and PLS-SEM. The findings revealed that effective communication significantly influenced teamwork effectiveness both directly and indirectly through interprofessional collaboration. Interprofessional collaboration also acted as a significant mediating variable between communication and teamwork effectiveness. These results indicate that communication is a key foundation for strengthening collaboration and improving teamwork in hospitals. Therefore, hospitals should enhance communication training and interprofessional collaboration programs to improve healthcare quality and patient safety

Fitria Lestari; Shanti Ariandini; Shinta Purnamasuti; Afthalia Oktavisha; Siti Fauziatu +2 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

World Health Organization (WHO) reports that immunization is able to prevent approximately 3–5 million deaths each year; however, a number of children still do not receive optimal immunization coverage due to insufficient parental knowledge. This study aimed to analyze the effect of health education on improving mothers’ knowledge regarding early childhood immunization in RW 04, Kertamaya Subdistrict, Bogor City, in 2026. This study employed a pre- experimental design with a one-group pretest–posttest approach involving 30 respondents. Knowledge levels were measured using a questionnaire before and after the health education intervention and analyzed using the Paired Sample T-Test. The results indicated a statistically significant difference in mothers’knowledge levels before and after the health education intervention (p = 0.029). In addition, the proportion of respondents with good knowledge increased from 76.7% in the pre-test to 93.3% in the post-test. These findings demonstrate that health education has a significant effect on improving mothers’ knowledge and can serve as an effective promotive intervention to support the success of community-level immunization programs.

Yovita Serviana Ona Watu; Theny I. B. K. Pah; Belandina L. Long; Cataryn V. Adam

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of the Regional Disaster Management Agency (BPBD) of East Flores Regency in managing the eruption disaster of Mount Lewotobi Laki-Laki during the pre-disaster, emergency response, and post-disaster phases. The study employed a descriptive qualitative method involving 18 informants from BPBD and affected communities in Wulanggitang and Ile Bura Sub-districts. Data were collected through observation, interviews, and documentation. The findings show that during the pre-disaster phase, BPBD implemented preparedness measures through disaster-prone area mapping, the establishment of Disaster Preparedness Teams and Disaster-Resilient Villages, public outreach, and the use of local wisdom. However, outdated contingency plans, limited early warning systems, weak relocation efforts, and low public awareness contributed to panic and casualties during the eruption. In the emergency response phase, BPBD successfully coordinated evacuation efforts, established emergency posts, and distributed logistics effectively. Nevertheless, displaced communities experienced discomfort due to prolonged emergency conditions and limited fulfillment of basic needs in temporary shelters. In the post-disaster phase, BPBD conducted rehabilitation and reconstruction through transportation recovery, trauma healing programs, and permanent housing development based on the Rehabilitation and Reconstruction Plan (R3P). However, limited funding and delays in reconstruction processes remained major challenges. Therefore, improving coordination, institutional capacity, disaster communication, and community participation is essential for effective disaster management.

Dewilna Helmi

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Rapid developments in digital technology have had a significant impact on students’ lives, particularly in the use of social media and excessive consumption of digital content. The phenomenon known as Brain rot has become a growing concern because it can affect students’ concentration, learning motivation, and quality of thinking. This study aims to provide education regarding the impact of brain rot on students’ concentration and learning motivation in the digital era. The activities were carried out through counseling methods, interactive discussions, and mentoring for junior high school students. The materials presented included the definition of brain rot, the effects of excessive digital media use, the importance of learning time management, and strategies to improve learning focus. The results of the activity showed that students gained a better understanding of the negative impacts of uncontrolled digital media use. In addition, students began to realize the importance of limiting gadget use and increasing productive learning activities. This educational program also helped raise students’ awareness of the importance of maintaining mental health and cognitive abilities amid the rapid development of digital technology. Through this educational activity, students are expected to use technology wisely so that their concentration and learning motivation can improve optimally. Educational programs regarding brain rot need to be carried out continuously as part of strengthening digital literacy within the school environment.

Abriadi Abriadi; Ramlah Yusran; Fadhillah Afifah; Faradillah Rusliana; Sahrul Syawal

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of fine motor skills and collaborative character is an essential foundation during the golden age period to support children’s academic readiness and social development. However, learning stimulation at Tamalate State Kindergarten is still largely dominated by conventional methods that lack variety and interactive activities. This community service program aims to implement constructive Straw Connectorsmedia as an innovative learning solution to stimulate children’s fine motor skills and cooperative character. The implementation methods included teacher workshops, classroom application with students through collaborative constructive play activities, and evaluation of learning achievements. The findings revealed a significant improvement in children’s fine motor skills, with the average score increasing from 1.67 in the Pre-Test to 3.27 in the Post-Test. Furthermore, 60% of the children achieved the Very Well Developed (BSB) category in collaborative character development. Through the use of Straw Connectorsmedia, students were able to create complex architectural products such as construction bridges and windmills. The study concludes that Straw Connectorsmedia is effective in improving visual-motor coordination, creativity, and collaborative skills while fostering social empathy through interdependent interaction among children during the learning process.

Disiya Intan Setiyawati

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

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.

Maria Rosandi Dua Ani; Jacob Wadu; Belandina L. Long; Rafi A. Kholikin

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The problem of stunting is still a serious issue in health development in Indonesia because it has an impact on the quality of human resources. This study aims to analyze the efforts of the Pagomogo Village Government in handling stunting. The research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants were determined using purposive sampling consisting of village governments, health workers, cadres, and the community. The results of the study show that the village government has implemented various programs, such as Supplementary Feeding (PMT), strengthening Human Development Cadres (KPM), improving services through community institutions, and sanitation development. However, the implementation of the program has not been optimal because it is still constrained by economic factors, low public awareness, limited counseling, and access to clean water. This study concludes that the main problem does not lie in the availability of programs, but in the implementation and sustainability aspects. Therefore, it is necessary to strengthen community empowerment, improve education, and evaluate results-based programs.

Ahmad Sukandar; Endang Komara; Asdianur Hadi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Amid the accelerating rhythm of digital culture, academic competition, and the changing patterns of student life in higher education, the formation of Muslim student character has become an increasingly urgent concern. A campus mosque can no longer be viewed merely as a place of worship; it must also be understood as a strategic nonformal Islamic educational space that nurtures spirituality, morality, social awareness, and student identity in a more contextual way. This study aims to analyze the role of the campus mosque as a space for shaping Muslim student character through the Islamic mentoring program at Masjid Syamsul Ulum, Telkom University. This research employs a descriptive qualitative approach based on document study and thematic analysis of scholarly articles, mentoring program documents, and relevant works on campus mosques, religious moderation, and student character education. The findings show that the mentoring program at Masjid Syamsul Ulum is systematically designed through a clear structure, curriculum, methods, evaluation tools, and mentor regeneration, all of which are integrated with the institutional values of Harmony, Excellence, and Integrity. Socioculturally, the program functions not only as a medium for religious instruction but also as a process of value internalization, habituation of religious practice, strengthening of moderation, and construction of Muslim student identity within a technology-oriented university environment. This study proposes a conceptual understanding that the campus mosque can serve as a strategic space for shaping Muslim students who are religious, moderate, collaborative, and adaptive in the digital era.

Nur Alyah; Syahdikin Syahdikin; Fadilla Ulfah; Novia Sri Dwijayanti

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

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Madona Agustin Sari; Izzat Amini

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

Fahry Ganang Saputra; Erlin Kurniati

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

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.

Titin Sutinah; Dinari Ambarita

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.