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Empowering agricultural human resources is a strategic approach to support sustainable agricultural development and the achievement of the Sustainable Development Goals (SDGs), particularly SDG 2 (Zero Hunger), SDG 4 (Quality Education), and SDG 8 (Decent Work and Economic Growth). This community service article aims to describe the implementation of an agricultural instructor empowerment training program conducted through collaboration between Universitas Negeri Surabaya (Unesa) and the Ngudi Luhur Self-Reliant Agricultural and Rural Training Center (P4S) in Blitar Regency. The activity involved approximately 50 participants consisting of agricultural instructors and local agricultural practitioners. The methods included Focus Group Discussions (FGDs) and field visits to superior corn cultivation areas managed by P4S. The results indicate an increase in participants’ understanding of the importance of agricultural innovation and technology utilization to enhance productivity, supported by experiential learning through direct observation of high-yield corn fields compared to conventional practices. This program strengthens the role of agricultural instructors as innovation dissemination agents and contributes to the achievement of sustainable development goals in the agricultural sector.

This study aims to analyze the effect of utilizing online sales application technology on the economic growth of local product-based Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The rapid advancement of digital technology has encouraged MSMEs to integrate online sales applications into their business processes to enhance competitiveness and business sustainability. This research employs a quantitative explanatory approach using survey data collected from MSME actors who actively utilize online sales application technology. The independent variable in this study is the utilization of online sales application technology, while the dependent variable is MSME economic growth, measured through sales growth, income growth, and market expansion. Data were analyzed using multiple linear regression, including t-test, F-test, and coefficient of determination (R²). The results indicate that the utilization of online sales application technology has a positive and significant effect on MSME economic growth. These findings emphasize the strategic role of digital technology adoption in strengthening MSME performance and supporting inclusive economic growth in Indonesia. The study provides important implications for policymakers and stakeholders in promoting digital transformation among MSMEs.

Purpose– The objective of this research is to develop an integrated operational management model for Smart & Green Villages (SGVs), combining the principles of smart villages and green villages to promote sustainable, inclusive, and adaptive rural development. This research emphasizes operational efficiency, environmental sustainability, digital technology utilization, and community participation as key pillars. Design/Methodology/Approach – A mixed-methods approach was adopted, involving surveys of villages in Indonesia that have begun adopting SGV principles, in-depth interviews with village officials and key stakeholders, and case studies of villages that have successfully implemented smart technologies and environmentally friendly practices. Data triangulation was applied to strengthen the validity of the findings. Findings – The study shows that integrating functional organizational structures, optimizing digital technologies such as the Internet of Things (IoT) and village information systems, and building participatory community mechanisms significantly improve public service delivery, reduce operational costs, enhance environmental management, and strengthen socio-economic well-being. The study also identified new operational variables, including cost-effective innovation, digital local governance, inter-village shared resources, and socio-environmental audits as a multidimensional evaluation tool. Practical implications – These findings provide a practical framework for policymakers, local governments, and community leaders to implement and evaluate SGV. The multidimensional indicators proposed in this study enable continuous monitoring and adaptation of village operations to local conditions and resource constraints. Originality/Value – This study is one of the first to propose a concrete and replicable SGV operational management model by introducing new variables and multidimensional evaluation indicators. It enriches the theoretical discourse on smart and green village integration while offering actionable strategies for sustainable rural governance.

This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.

This study aims to examine the role of human resource managers in strategic decision-making regarding employee training and development programs. The research method used is a literature study that analyzes various relevant theories and previous research findings. The results indicate that the role of HR managers has shifted from administrative functions to strategic business partners who are responsible not only for implementing training programs but also for long-term planning based on competency needs analysis. Factors such as leadership support, organizational culture, resource availability, and technological advancement significantly influence the quality of strategic HR decisions. Well-aligned and data-driven decisions enhance training effectiveness, employee motivation, and organizational productivity. This study highlights the importance of analytical capability, adaptive leadership, and digital technology utilization for HR managers to develop relevant and competitive training policies. The findings are expected to serve as a reference for organizations in formulating more targeted human resource development strategies that positively impact overall organizational performance.  

This study aims to identify the types of products or creative works produced by Indonesia’s golden generation in the context of developing a talent-based creative economy in the digital era. A talent-based economy refers to an economic model that leverages individual skills, creativity, and innovation as the main capital for generating economic value. Using a literature review approach, this research analyzes the implementation of a talent- driven creative economy, particularly how the youth especially Gen Z and millennials produce various digital outputs such as illustrations, animations, educational applications, video content, NFTs, and social media-based e-commerce products. This implementation reflects the integration of individual creativity with digital technology utilization, aligning with core 21st-century skills such as critical thinking, collaboration, communication, and digital literacy. The findings reveal that the creative economy contributes not only to cultural and artistic sectors but also to real economic sectors such as digital MSMEs, content industries, educational technology (edutech), and the broader digital economy. These insights show that with the support of digital infrastructure, technological literacy, and affirmative policies, the golden generation can foster innovation with economic value while enhancing national competitiveness amid global transformation toward Indonesia Emas 2045.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Intellectual capital represents information that reflects the quality of human resources and the knowledge assets owned by a business unit. This study aims to examine the influence of intellectual capital on business performance in creative sector MSMEs, specifically in the fashion and beauty industries in Surabaya. Data were collected through questionnaires distributed to business owners to capture their understanding of the components of intellectual capital and its impact on business performance. The study employs a quantitative method with a correlational approach to analyze the relationships between variables. The results of significance tests indicate that intellectual capital overall has a notable impact on business performance. Specifically, Human Capital, Structural Capital, Relational Capital, Technological Capital, and Business Capital exert a positive influence, demonstrating that the quality of human resources, organizational structure, business relationships, technology utilization, and business assets are key factors in improving MSME performance. Conversely, Customer Capital shows a negative influence, highlighting the need for more effective strategies in managing and leveraging customer-related resources. These findings confirm that intellectual capital significantly affects the performance of creative sector MSMEs, suggesting that proper management and development of each component of intellectual capital is essential for enhancing competitiveness, sustaining growth, and ensuring the long-term success of small and medium enterprises.

This study aims to analyze the development of the creative economy through the utilization of textile waste, particularly patchwork fabric, by leveraging digital platforms. Employing a qualitative approach with a case study method, the research involved creative entrepreneurs who transform patchwork waste into economically valuable products, such as bags, wallets, accessories, and home decorations. Data were collected using in-depth interviews, participatory observation, and document studies, and then analyzed thematically. The findings reveal that patchwork fabric waste can be successfully converted into high-value creative products through innovative designs and diversification strategies. Furthermore, the adoption of digital platforms, including social media and online marketplaces, plays a pivotal role in product promotion, enhancing brand awareness, and expanding market reach beyond local boundaries. This integration not only provides economic benefits, such as increased income for entrepreneurs and the creation of new job opportunities, but also fosters social and environmental impacts, including raising community awareness of sustainable waste management practices. The study emphasizes that the creative transformation of textile waste contributes to circular economy principles, supporting resource efficiency and reducing environmental burden. In conclusion, the integration of creativity, innovation, and digital technology utilization emerges as a sustainable strategy for developing a creative economy based on waste materials. These findings provide insights for entrepreneurs, policymakers, and communities in promoting environmentally friendly business models while simultaneously driving inclusive economic growth.

This research examines the process of internalizing civic values within the context of multicultural education in Indonesia, which faces complex challenges in forming citizens with strong national identity while appreciating diversity. The study aims to analyze effective models and strategies for internalizing civic values in multicultural educational environments and identify implementation challenges. The research methodology employs a qualitative approach with literature study analyzing relevant academic publications from 2021-2025 through qualitative content analysis techniques. Findings indicate that internalizing civic values in multicultural education requires a holistic approach integrating cognitive, affective, and behavioral dimensions through learning strategies based on local wisdom, modern technology utilization, and transformative pedagogy. Main challenges include lack of stakeholder support, policy implementation gaps, and resistance to learning paradigm changes. The research indicates the need for reconstructing civic education paradigms from indoctrination models toward reflective-contextual learning that emphasizes tolerance, inclusivity, and appreciation for cultural diversity. Research implications emphasize the importance of synergy between educational policies, teachers' roles as transformation agents, and continuous evaluation to realize civic education responsive to the challenges of Indonesia's multicultural society

This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.     

This study uses a qualitative method and starts from the title “The Role of Human Resource Management in Improving the Quality and Productivity of Cow’s Milk: A Literature Study”. This study aims to examine in depth how human resource (HR) management plays a role in improving the quality and productivity of cow’s milk through a literature review. Effective HR management, such as employee placement according to workload, ongoing training, and competency development, has been shown to increase production efficiency and the quality of cow's milk. In addition, factors such as health management, technology utilization, and work environment management are also important aspects in supporting dairy farm productivity. This literature study found that the synergy between HR management and optimization of internal resources, such as finance, technology, and physical, contributed significantly to the development of dairy farming businesses and the achievement of sustainable milk production standards. Thus, an integrated HR management strategy is needed to answer the challenges and demands of the ever-growing market in the dairy farming sector.

As an archipelagic nation with the fourth largest population in the world, Indonesia faces challenges in employment opportunities due to the imbalance between population growth and job availability. Consequently, both central and regional governments are now focusing on the development of the informal sector, which contributes significantly to the economy and employment creation. In the era of the digital economy, this sector benefits from technological advancements. However, informal entrepreneurs continue to face obstacles such as limited access to technology, human resources, and capital. This study aims to examine the influence of education, capital, and information technology on the income of informal sector actors who utilize e-commerce in Denpasar City, both simultaneously and partially. The data used in this study consists of both primary and secondary sources, collected through interviews with 100 respondents selected using purposive sampling. The analytical methods employed include descriptive analysis and multiple linear regression analysis. The results show that the variables of education, capital, and information technology simultaneously have a significant influence on the income of the informal sector. Partially, each of these variables also exerts a positive and significant influence on income. Based on these findings, it is recommended to increase attention to education and training in digital technology utilization, as well as improve access to capital for informal entrepreneurs. These efforts can enhance sales performance, expand market reach, and consequently increase income.

The implementation of office management systems in government agencies is one of the efforts to improve administrative efficiency. This study is motivated by the importance of the effectiveness of administrative work in the modern era, especially in the Office of the Ministry of Religious Affairs of East Kutai Regency. This study aims to determine how much influence the implementation of office management systems has on administrative efficiency. The method used is a quantitative approach with simple linear regression analysis. The population in this study was 40 respondents. The results showed that the office management system variable (X) had a positive effect on administrative efficiency (Y), with a correlation coefficient of 0.867 and a significant t-test value. The contribution of the office management system to administrative efficiency was 75.2%. Thus, the implementation of the office management system has a major impact on administrative efficiency, although there are other factors that also influence it. Therefore, improving the quality of office management, including document management, technology utilization, internal communication, and supervision, needs to be continuously developed to support optimal administrative services..

This paper provides a comprehensive examination of the concept and implementation of skill management as a cohesive set of competencies encompassing technical, interpersonal, conceptual, and strategic skills within organizational and entrepreneurial contexts. The background highlights the critical role of skill management in addressing the challenges posed by a highly competitive and rapidly evolving business environment, where mastery of these competencies determines both individual and organizational effectiveness in planning, organizing, leading, and controlling resources to achieve collective objectives. Grounded in a literature review of seminal works by Robbins & Coulter, Katz, Drucker, Mintzberg, Armstrong, and Barney & Hesterly, this study adopts a structured approach that covers definitions, classification of skill types, their roles in organizations, development strategies, implementation challenges, and applications in entrepreneurship. The findings indicate that: (1) technical, human, and conceptual skills are complementary across different managerial levels; (2) skill development requires a blend of formal education, field practice, mentorship, and technology utilization; (3) primary challenges include technological adaptation, complexity of decision-making, and limitations in training resources; and (4) in entrepreneurial ventures, effective skill management is fundamental to planning, finance, human resources, innovation, and communication. In conclusion, skill management should not be viewed as a static competency but as a strategic asset that must be continuously enhanced through lifelong learning, enabling both individuals and organizations to sustain growth and resilience in the era of globalization and digital transformation.

Local financial management in Indonesia still faces significant challenges, such as budget inefficiencies, high dependence on central funds, and lack of locally generated revenue (PAD), which exacerbates development inequality, especially in underdeveloped regions such as Papua. This research highlights the importance of cross-sector collaboration and technology utilization for the optimization of local finance to achieve sustainable development equity. Collaboration between central and local governments, the private sector, and the community can improve transparency and accountability of budget management, while technologies such as e-budgeting, blockchain, and the Local Government Information System (SIPD) can accelerate the budget planning and monitoring process. This study uses a descriptive qualitative approach with thematic analysis of primary and secondary data to evaluate the effectiveness of technology integration and cross-sector collaboration. The results show that a strong synergy between collaboration and technology can improve budget efficiency, reduce dependency on central funds, and accelerate infrastructure development and public services in disadvantaged areas. Policy recommendations include strengthening local government capacity, implementing a blockchain-based monitoring system, and involving communities in development planning. This research contributes to the local financial management literature by offering evidence-based solutions that support inclusive and equitable development in Indonesia.

The halal industry has experienced significant growth, encouraging Micro, Small, and Medium Enterprises (MSMEs) to continuously innovate in order to compete globally. This study aims to examine the strategies of halal product innovation implemented by MSMEs from the perspective of islamic business management, identify the key driving factors behind innovation in the global market, and analyze its influence on Muslim consumers preferences. This research adopts a literature review methode using various scholarly journals and academic sources. The findings show that effective innovation strategies include collaboration between the government and industry, improvement of ptoduct quality and halal certification, digital technology utilization, and marketing approaches aligned with Islamic pronciples. The main drivees of innovation consist of product and process development, technology and digitalization, the high consumption value of halal products among indonesian consumers a, comprehensive legal framework, import substitution policies, and stakeholder synergy. Halal product innovation has proven to positively influence Muslim consumers preferences, particularly in terms of trust, loyalty, and perceived value. This study highlights that Islamic business management, which emphasizes blessing, ethicts, and sustainability, plays a crucial role in strengthening the global competitiveness of halal MSMEs.

The Class 1 Immigration Office of East Jakarta plays a vital role in providing efficient immigration services, including passport and visa issuance, residence permits, and monitoring violations. These services are regulated by Law No. 6 of 2011 on Immigration, Government Regulation No. 31 of 2013, and internal policies. This study aims to analyze the communication strategy used by the office in implementing immigration services through a qualitative approach, collecting data via interviews, observations, documentation, and literature studies. The study identifies three main components of the communication strategy: Knowledge Core, Shared Expectations, and Participative Culture. Findings show that the office’s communication strategy focuses on transparency, technology utilization, community engagement, external collaboration, and employee training. These efforts have helped maintain strong public relations and a positive image, as evidenced by the Public Service Quality Perception Survey (SPKP) results.

This study aims to analyze the optimization of technology and digital marketing strategies in enhancing the competitiveness of Bakpia Wong Yogyakarta SMEs. Using a qualitative descriptive approach, the research explores the application of technology in production processes, such as modern machinery and production management systems, as well as digital marketing strategies through social media, e-commerce, and SEO. The findings reveal that technology utilization increases production efficiency by up to 30%, while digital marketing via online platforms boosts sales by 40%. However, challenges such as limited skilled human resources and digital infrastructure remain significant. This study recommends investing in human resource training, developing more integrated digital strategies, and product innovation to strengthen the competitiveness of SMEs in the digital era.

This study aims to analyze the theories of multicultural education approach and its application in the context of Islamic Religious Education (PAI). Using a qualitative approach based on literature study, this research explores theories such as social justice, pluralism, social interaction, constructivism, humanism, and social transformation, and their relevance to Islamic values. The results show that multicultural education is in line with Islamic teachings, such as tolerance, justice, empathy, and respect for diversity. The integration of these theories in PAI can create an inclusive learning environment that encourages intercultural dialogue, character development, and respect for differences. Implementation challenges include stereotypes, limited resources and lack of teacher training, while opportunities include increased tolerance, curriculum enrichment and technology utilization. This research highlights the importance of education policies that support multicultural inclusivity and relevance in building a harmonious society.