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Ridwan Galema; Kalih Trumansyahjaya; Rahmayanti Rahmayanti

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

Gorontalo Province possesses significant mineral resource potential, particularly gold, silver, and copper, positioning the mining sector as a key driver of regional economic growth. However, a shortage of skilled local labor and the scarcity of vocational educational institutions in the mining field severely hamper human resource development in this sector. This study aims to design a Mining Polytechnic Campus in Gorontalo by applying sustainable architecture principles, encompassing energy efficiency, environmentally friendly materials, sound wastewater management, and user comfort. The research approach involves literature studies, field observations, interviews with relevant stakeholders, and quantitative data analysis regarding resource potential, the number of senior high school students, and educational space requirements. The design results emphasize site arrangement, building mass configuration, utility systems, and interior and exterior spaces that support academic, social, and community activities. The application of sustainable architecture principles is expected to create a campus that not only meets the needs of mining vocational education but also contributes to environmental conservation and sustainable regional development.

Anita Puspa Meilina; Meysila Sesilia Putri; Bunga Regina Andini; Erliza Azzahra

Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze strategies for increasing reading interest in developing a literate generation among elementary school students and to identify factors influencing literacy culture within school and family environments. The phenomenon of low reading interest among elementary school students has become a significant concern because the rapid development of digital technology tends to shift students’ attention from reading activities to audiovisual entertainment. This research employed a descriptive qualitative approach using a case study method at SDN 1 Notoharjo. Data were collected through semi-structured interviews, observations, and documentation studies. The participants consisted of one classroom teacher and four third-grade students of SDN 1 Notoharjo. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was tested using source triangulation and method triangulation. The findings revealed that literacy strengthening was implemented through morning reading activities, book discussions, the use of visual and digital media such as e-books, and the utilization of reading corners and school libraries. The study also found that students’ reading interest was influenced by the availability of reading materials, the comfort of literacy environments, family support, and the dominant use of gadgets for entertainment purposes. This study contributes scientifically by strengthening the concept of collaborative literacy involving schools, families, and digital technology in developing reading culture among elementary school students. The findings imply the need for more integrated, adaptive, and sustainable literacy programs to improve students’ reading interest in the digital era.  

Hartono Hartono; Muhamad Firdaus; Dora Anak Athan

International Journal of Mathematics and Science Education 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Inclusive education aims to provide equal learning opportunities for all students, including those with special needs, within regular educational settings. However, mathematics learning in inclusive classrooms remains challenging because mathematical concepts are often abstract and require logical reasoning that may not be easily accessible to learners with diverse cognitive characteristics. Ethnomathematics has emerged as an alternative approach by integrating cultural practices, local wisdom, and students’ daily experiences into mathematics instruction, creating more meaningful and accessible learning environments. This study aims to analyze the development, implementation patterns, opportunities, and research gaps related to ethnomathematics in inclusive mathematics learning. A literature review method was employed by examining scientific publications from 2020–2025 obtained from Google Scholar, Scopus, ERIC, Springer, and ProQuest databases. Data were analyzed through content analysis involving reduction, classification, interpretation, and synthesis. The findings indicate that ethnomathematics has been implemented through cultural artifacts, digital teaching materials, and project-based contextual learning. The approach supports inclusive learning through multi-representational access, instructional adaptations, scaffolding strategies, and collaborative teaching practices aligned with Universal Design for Learning principles. Furthermore, ethnomathematics enhances students’ motivation, conceptual understanding, mathematical literacy, and cultural identity. Nevertheless, studies focusing on disability-specific adaptations and long-term learning outcomes remain limited and require further investigation.

Yuma Akbar; Frencis Matheos Sarimolle; Dwi Swasono Rachmad; Muhammad Derry Oktaviandi

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to analyze public sentiment toward the hashtag #KaburAjaDulu, which has circulated widely on the social media platform X (formerly Twitter). The hashtag reflects the growing anxiety among the public, especially younger generations, regarding socio-political issues in Indonesia. The data were collected using web scraping techniques, focusing on user-generated tweets that contain the hashtag. A comprehensive text preprocessing phase was conducted to clean the raw data by removing irrelevant elements such as URLs, emojis, numbers, and punctuation. The research applies a hybrid classification approach using a combination of Support Vector Machine (SVM) and Random Forest algorithms to categorize sentiment into three classes: positive, negative, and neutral. The performance of the model was evaluated using metrics such as accuracy, precision, recall, and F1-score to determine the effectiveness of the classification. The study aims to demonstrate that combining algorithms can improve classification performance compared to using a single algorithm. This research contributes to the field of sentiment analysis and provides valuable insights for researchers, policymakers, and social observers in understanding public opinion trends in digital media.

Untung Surapati; Dadang Iskandar Mulyana; Dedi Gunawan; Anggit Purnama

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Early detection of a potential heart attack is a crucial step in preventing sudden death from heart disease. This research aims to develop an Internet of Things (IoT)-based health monitoring system capable of measuring vital body data in real time and predicting the likelihood of a heart attack from CSV data obtained from sensors, integrated through RapidMiner as learning data using a machine learning algorithm, the Support Vector Machine (SVM). The system was built using an ESP32 microcontroller connected to a MAX30102 sensor to measure heart rate and finger oxygen levels (SpO₂), as well as a DHT22 sensor to measure temperature and humidity. The resulting data is sent to the Blynk application to display real-time data according to its parameters. The initial prediction logic was developed using a rule-based method based on medical thresholds for four vital parameters. The data was then used to train an SVM model as a classification system to detect potential heart attacks. Test results showed that the system can identify abnormal conditions with a good level of accuracy and provide early warnings based on changes in vital parameters in real time. This system is expected to be an initial solution for personal health monitoring, especially for individuals at risk of heart disease. It can be further developed with cloud integration and automatic notifications to users' devices.

Riska Perwita Sari; Ferdi Saviola; Hilyah Farah Firdaus

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.

Kayla Gunawan; Salsa Nabil Aenur Rokhmah; Fatkhur Rokhman

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

Untung Surapati; Agus Tanti Rahayu; Tatinia Arda Rizqi Amalia; Lusi Noviani

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

SR12 Herbal Cosmetics is a company engaged in the field of herbal and skin care. Founded in 2015 byToni Firmansyah, S. Farm., Apt. and Asrianty Salam, Farm. This company has a vision to provide benefits to many people through the herbal and skin care products they produce. SR12 Herbal Cosmetics products are formulated based on research from certified scientists, and have been tested at the Sucofindo Laboratory, are free of mercury and hydroquinone, and have been registered with the Indonesian Food and Drug Supervisory Agency (BPOM RI). SR12 Herbal Cosmetics has several factories in West Java Province and has an extensive distribution network with hundreds of distributors and tens of thousands of partners throughout Indonesia. The goal to be achieved is to produce a management information system model including a management information system for PT SR12 Herbal Cosmetics. The research object chosen is a company in the field of cosmetics and skin care which has its head office in Gunung Sindur, West Java. This selection aims to form a management information system design model that is able to produce relevant and timely information for planning, controlling, decision making and evaluating the performance of activities. For the Web-Based Instagram Content Management Information System Design project to Support SR12 Herbal Cosmetics' Brand Awareness, I used Agile (Scrum) due to the dynamic nature of digital marketing and potential changes to the Instagram API or business needs. This allowed SR12 to get core functionality faster and provide iterative feedback, ensuring the system built was truly relevant to their brand awareness needs.

Sutisna Sutisna; Tri Wahyudi; Dwi Swasono Rachmad; Fachrur Rozi

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Social media X (Twitter) has become the main platform for the Indonesian public to express opinions, including on the trend of 'kabur aja dulu' (let's just run away for a bit). This research aims to classify the sentiments of the public using the Naïve Bayes and Support Vector Machine (SVM) methods, and to compare the accuracy of both in sentiment analysis. Data was collected via the Twitter API with the hashtag #kaburajadulu, resulting in 2,067 tweets, which, after the cleansing process and manual labeling, left 385 data points. The analysis process followed the CRISP-DM stages, which include business understanding, data understanding, data preparation, modeling, evaluation, and deployment. Model evaluation was conducted using a confusion matrix with accuracy, precision, and recall metrics. The classification results show that 82% of tweets have a positive sentiment and 18% negative. The Naïve Bayes algorithm achieved an accuracy of 86.49%, slightly lower than SVM, which reached 88.05%. In conclusion, Support Vector Machine is more effective in sentiment classification on public opinion data. This research contributes to the digital mapping of public opinion and recommends the development of automatic labeling methods as well as the exploration of advanced algorithms in the future.

Mesra Betty Yel; Sopan Adrianto; Rasiban Rasiban; Eva Widiyanti

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

The growth of information technology has driven changes in consumer behavior, one of which is through e-commerce platforms such as Shopee. This phenomenon has generated a large number of customer reviews, including those for local cosmetic products such as Wardah. These reviews serve as an important source of information for understanding customer perceptions and satisfaction levels. However, manual analysis of large and linguistically diverse datasets is inefficient and potentially subjective. This study aims to implement the multi-category Naive Bayes algorithm to classify the sentiment of Wardah product reviews on Shopee into three categories: positive, negative, and neutral. The data were collected using a web scraping technique and processed through a series of preprocessing stages including case folding, tokenization, stopword removal, stemming, and text cleaning. Subsequently, term weighting was performed using the TF-IDF method prior to classification. Model performance was evaluated using a confusion matrix as well as accuracy, precision, and recall metrics. The results indicate that the multi-category Naive Bayes algorithm achieved an accuracy of 86.00%, a precision of 86.63%, and a recall of 98.24%. This approach can assist business practitioners in objectively understanding customer opinions and support decision-making in business strategy and product development.

Annida Bunga Fitria; Nur Azizah Indriastuti

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Postpartum depression is a postpartum mental health disorder that significantly impacts maternal well-being, infant development, and family functioning. The high prevalence of postpartum depression in Indonesia is due to limited access to health services, low mental health literacy, and social stigma in the community. This indicates a significant gap between the need for maternal mental health services and the availability of existing interventions, making education a crucial component in efforts to prevent postpartum depression early. This study aims to analyze the prevention of postpartum depression in postpartum mothers through telenursing-based education and screening using the Edinburgh Postnatal Depression Scale (EPDS) in the community. A descriptive case study design was used, involving one respondent, a 25-year-old primigravida mother residing in the Bantul area. The intervention was implemented online via WhatsApp and video calls, including structured health education on postpartum psychological changes, adaptive coping strategies, and the importance of social support. The intervention also included daily remote monitoring of the respondent's condition via the WhatsApp mobile application. The EPDS was administered as a pre-test and post-test to evaluate changes in the respondent's psychological condition. The findings showed a significant decrease in the EPDS score from 16 (moderate depression) to 6 (minimal depression), indicating significant psychological improvement. These results imply that integrating EPDS screening, structured health education, and daily monitoring is an effective and accessible community-based approach to preventing postpartum depression, particularly for mothers with limited mobility and access to health services.

Septiana Septiana; Happy Fitria; Ahmad Wahidy

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the influence of principal leadership and school culture on teacher discipline in public junior high schools (SMP Negeri) in Sembawa District, Banyuasin Regency. Teacher discipline is an important factor in supporting the effectiveness of the learning process and achieving educational goals. Therefore, understanding the factors that contribute to teacher discipline is essential for improving school performance. This study employed a quantitative research method with a purposive sampling technique. Data were collected through the distribution of questionnaires consisting of 66 statement items measured using a five-point Likert scale. The collected data were analyzed using statistical techniques to determine both partial and simultaneous effects of the independent variables on teacher discipline. The results indicate that principal leadership has a positive and significant partial effect on teacher discipline, as evidenced by a t-value of 5.127, which is greater than the t-table value of 1.9809. School culture also has a positive and significant partial effect on teacher discipline, with a t-value of 7.244 exceeding the t-table value of 1.9809. Furthermore, principal leadership and school culture simultaneously have a positive and significant effect on teacher discipline, as indicated by an F-value of 34.152, which is greater than the F-table value of 3.07. These findings suggest that strengthening principal leadership and fostering a positive school culture can significantly improve teacher discipline.

Dona Martilova; Muthia Fahira

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

The physiological changes that occur during pregnancy, both physically and mentally, may be rather uncomfortable, particularly in the second and third trimesters. Pregnant women often report back discomfort, muscular aches, trouble sleeping, excessive exhaustion, and irregular sleep patterns. Mothers' physical and mental health as well as the health of their unborn children may be significantly impacted by inadequate sleep quality during pregnancy. To enhance comfort and the quality of sleep during pregnancy, one non-pharmacological technique is to use an aromatherapy maternity pillow. An ergonomic and ecologically sustainable invention to enhance mother comfort during pregnancy was the goal of this research, which intended to produce a Pregnancy Pillow Therapy product with pineapple leaf fiber and aromatherapy. A descriptive research design using a prototype creation technique was used in this study. The stages of the research included problem identification, literature review, product design, material selection, prototype manufacturing, and product evaluation. Data were collected through literature studies and observations related to sleep discomfort in pregnancy, maternity pillow utilization, aromatherapy therapy, and pineapple leaf fiber characteristics. The developed product was designed ergonomically to support the back, abdomen, waist, and legs of pregnant women. The addition of aromatherapy was intended to provide a relaxing effect and improve sleep quality. The use of pineapple leaf fiber also supports environmentally friendly product innovation through agricultural waste utilization. The results indicate that Pregnancy Pillow Therapy has the potential to become a supportive product for improving comfort and sleep quality among pregnant women. Further studies are recommended to evaluate product effectiveness directly among pregnant women.

Khansa Aulia Putri; Handajany, Sofie

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Sleep duration and sleep quality are essential physiological needs that play a significant role in the emotional and behavioral development of children aged 3–6 years. Adequate sleep supports brain development, cognitive functioning, emotional regulation, and social interaction skills in early childhood. Conversely, poor sleep duration and low sleep quality may negatively affect children’s attention, mood stability, and ability to interact socially with peers and caregivers. This article is a literature review using a systematic review approach that analyzes 10 scientific articles published between 2016–2026 to evaluate the relationship between sleep duration and sleep quality with emotional and behavioral problems in preschool children. The article selection process followed the PRISMA flow diagram, with articles sourced from Google Scholar, PubMed, and ScienceDirect databases. The findings consistently indicate that inadequate sleep duration and poor sleep quality are associated with increased emotional and behavioral problems, including hyperactivity, anxiety, emotional dysregulation, and difficulties in social interaction among children. Furthermore, sleep disturbances were found to negatively influence children’s emotional self-regulation abilities, which are crucial for adaptive behavior. Therefore, ensuring adequate sleep duration and improving sleep quality are important strategies to support optimal emotional and behavioral development in preschool-aged children.

Usni Caroline Hikaru Simanjuntak; Limunada Umbase

Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

To address the negative impacts of teenage romantic relationships on peer dynamics and academic achievement at SMP Negeri 5 Sipahutar, school authorities implemented a regulation prohibiting dating, in line with Pancasila character education principles. This study aimed to evaluate the influence of this policy on fostering positive social behavior among ninth-grade students. The research employed a quantitative descriptive approach and involved 81 students as respondents. Data were collected using a four-level multiple-choice agreement questionnaire consisting of ten items. The analysis results showed a total score of 2707, a mean score of 33.42, a standard deviation of 4.8, and an average scale score of 3.34. The findings revealed that 78.2% of students agreed that the regulation encouraged peer cooperation, improved discipline in obeying school rules, and supported effective group learning. In addition, the policy appeared to contribute to a more positive school environment by reducing distractions associated with adolescent dating behavior. These findings indicate that school-based regulations can play an important role in shaping adolescent character and social behavior based on national values. Therefore, such policies may serve as an effective preventive strategy for educational institutions that aim to strengthen character education and promote responsible student conduct.

Jenal Maulana; Nunung Nadila; Ridwan Ridwan; Wulansari Wulansari; Vany Dwi Putri

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The observation of guidance and counseling activities was conducted at SDN 2 Pasaleman, located in Pasaleman Village, Kresna Street, Dusun Pon. This study aimed to identify the problems faced by students and to examine the role of teachers in implementing guidance and counseling services at the elementary school level. Data were collected through direct observation in the school environment and interviews with homeroom teachers. The results indicated several student-related issues, including verbal bullying such as teasing, low learning motivation, fighting behavior among lower-grade students, and a tendency to skip school among upper-grade students. These issues were influenced by peer environments, limited supervision, and low awareness of the importance of education. Teachers have made various efforts, including providing guidance, applying individual approaches, and maintaining communication with parents. Additionally, character values are integrated into daily learning activities. In general, guidance and counseling services have been implemented, but further improvement in more systematic strategies and broader support is still required.

Anthony

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The rapid development of Artificial Intelligence (AI) has transformed various sectors of human life, including church ministry and religious organizational management. This study aims to analyze Christian leadership ethics in the use of AI within modern church ministry. The research employs a qualitative descriptive method through theological literature review and analysis of recent studies concerning digital technology and pastoral ministry. The findings indicate that AI provides significant benefits for church administration, digital communication, congregational data management, and online evangelism. Nevertheless, ethical challenges also emerge, such as the weakening of pastoral relationships, data privacy concerns, algorithmic bias, and the risk of dehumanization in ministry practices. From a Christian theological perspective, ministry is fundamentally relational and incarnational, reflecting the example of Jesus Christ who ministered through personal presence, compassion, and direct interaction with people. Therefore, AI should be understood as a supportive instrument rather than a substitute for spiritual authority and pastoral presence. Christian leadership in the digital age must be grounded in integrity, transparency, spiritual discernment, and respect for human dignity as the image of God (imago Dei). This study contributes to the development of ethical guidelines for churches in utilizing AI responsibly while maintaining theological integrity and Christian spiritual values.

Amin Mustofa; Siti Rokhmah; Asep Rosadi

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the implementation of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah at TPQ Fattuhul Qulub, Doyo Baru District. The background of this research is based on the importance of Islamic religious education in shaping children’s character and morals from an early age amid the decline in the morality of the younger generation. TPQ, as a non-formal educational institution, has an important role in instilling Islamic values through learning the Qur’an, aqidah, and morals. However, in its implementation, several obstacles are still found, such as the low understanding of students regarding religious values, varying abilities in reading the Qur’an, and the lack of support from family and community environments.This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation at TPQ Fattuhul Qulub, Doyo Baru District. The focus of the research includes the planning, implementation, and evaluation processes of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah.The results of the study indicate that the instillation of Islamic Religious Education values has been carried out through structured stages of planning, implementation, and evaluation. The learning process was conducted using the methods of Iqra’, tahsin, tahfidz, talaqqi, lectures, role modeling, habituation, and exemplary stories. In the Qur’anic aspect, students were guided to read the Qur’an according to tajwid rules and memorize short surahs, while in the Aqidah aspect, students were taught the pillars of faith, the attributes of Allah and His Messenger, and the formation of Islamic morals. The evaluation results showed improvements in Qur’anic reading skills, memorization, understanding of aqidah, and changes in students’ religious behavior, such as becoming more disciplined, polite, and diligent in worship. This success was supported by the exemplary behavior of the teachers and the involvement of parents in the learning process.

Adra Ayu Ningsih; Agung Widhi Kurniawan; Rezky Amalia Hamka; Romansyah Sahabuddin; Burhanuddin Burhanuddin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

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.