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Community Health Centers (Puskesmas) are facilities established to implement promotive, preventive, curative, and rehabilitative health services by the government, local authorities, and the community. The system of drug planning and procurement plays a pivotal role in determining drug availability and the budget allocation required. This study aims to evaluate the process of drug planning and procurement using a combination of the ABC-VEN and Reorder Point (ROP) methods at the Belik Community Health Center, Pemalang Regency. This research is a descriptive analysis employing a retrospective case study design with data collection from January to December 2023 and supported by interviews. The results show that the ABC-VEN combination analysis identified: AV group (1 item; 0.29%; cost IDR 4,662,000), AE (45 items; 12.86%; IDR 271,578,813), AN (7 items; 2.00%; IDR 65,272,502), BV (7 items; 2.00%; IDR 7,825,526), BE (53 items; 15.14%; IDR 70,352,382), BN (11 items; 3.14%; IDR 15,283,936), CV (19 items; 5.43%; IDR 3,687,488), CE (194 items; 55.43%; IDR 42,690,036), and CN (13 items; 3.71%; IDR 2,779,589). Drugs in groups AN, BN, and CN (Additional group) should be prioritized for reduction; AE, BE, and CE (Main group) are second priority; while AV, BV, and CV (Priority group) must always be available. The highest Reorder Point (ROP) was for Dexamethasone at 64,067 tablets, while the lowest was Betason skin ointment with 0 tubes.

This study analyzes the differences between the neoliberal and social democratic paradigms in poverty alleviation policies in Indonesia, by adding an Islamic Economic perspective as an alternative. The neoliberal paradigm focuses on free market mechanisms, deregulation, and minimizing the role of the state, but often exacerbates social inequality. In contrast, the social democratic paradigm balances the role of the market and state intervention through resource redistribution and protection of vulnerable groups through sustainable social programs. Islamic economics offers a complementary approach oriented towards the principles of distributive justice, balance, and solidarity, by integrating spiritual values ​​into socio-economic policies. A qualitative approach is used in this study, with policy analysis of programs such as the Family Hope Program (PKH) and the National Health Insurance (JKN). The results show that the social democratic paradigm is more effective in reducing poverty systemically than neoliberalism, especially through increasing access to education, health, and social protection. However, budget constraints, corruption, and infrastructure gaps remain significant challenges. The Islamic Economic perspective emphasizes the importance of zakat, waqf, and infaq as instruments of wealth redistribution that have the potential to strengthen inclusive and sustainable poverty alleviation policies. This study recommends strengthening the synergy between the paradigm of social democracy and the values ​​of Islamic Economics to create policies that are more effective, equitable, and oriented towards the welfare of society holistically.  

This study explores digital marketing strategies employed by Small and Medium Enterprises (SMEs) to enhance customer engagement in an increasingly competitive business environment. By leveraging tools such as social media, email marketing, content marketing, and search engine optimization (SEO), SMEs can establish stronger connections with their target audience. The research highlights key practices, including personalized communication, interactive content, and data-driven decision-making, which contribute to customer loyalty and retention. Furthermore, challenges faced by SMEs, such as limited budgets and technological expertise, are discussed alongside potential solutions. The findings provide actionable insights for SMEs to optimize their digital marketing efforts and foster long-term customer relationships.  

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

In the rapidly developing digital era, technology provides opportunities and challenges for society, especially in the economic and business sectors. This study aims to review digital marketing strategies that can help the development of Micro, Small, and Medium Enterprises (MSMEs). Using qualitative research methods and literature studies, this study found that digital marketing allows MSMEs to expand market share, attract customers, and build closer relationships with consumers. Digital marketing also provides the competitive advantage and innovation needed in this era. However, MSME actors still face obstacles in understanding technology, budget, and adaptation to digital transformation. Therefore, it is important for MSMEs to conduct an in-depth analysis of business needs and challenges, and evaluate the performance of digitalization strategies to ensure business sustainability and growth.

This study aims to analyze the maintenance strategy of railway lines in West Sumatra using the Life Cycle Cost (LCC) approach to determine the most economically efficient and sustainable maintenance option. The main issues raised are the high cost of reactive maintenance and the risk of operational disruption due to track damage. The research method involved collecting construction, operational, and maintenance cost data from railway operators, as well as LCC-based scenario simulations to compare preventive and reactive maintenance strategies. The results of the analysis show that the preventive maintenance strategy results in lower total life cycle costs, compared to the reactive strategy. In addition, the preventive strategy also supports operational sustainability by minimizing the risk of service disruption and improving user safety. SWOT analysis shows that LCC implementation has great potential to improve budget efficiency and support local economic growth, although challenges such as data limitations and natural disaster risks need to be mitigated. This research concludes that an LCC-based approach can be the basis for designing more effective, efficient and sustainable railway maintenance policies. Recommendations include prioritizing preventive maintenance, using monitoring technology, and strengthening supporting policies.

The Community Service carried out at this school aims to provide a direct contribution to the quality of education and skill development for students and teachers in the school environment. This activity is focused on empowering and increasing the competence of students and teaching staff in facing educational challenges in the modern era. The methods used include education, sharing sessions and mentoring based on real needs in the field .This service activity is carried out with the aim of increasing the quality of the learning process through the application of methods that are more effective and enjoyable for students. It is hoped that, through this activity, a more inclusive and innovative educational environment can be created, which in turn will have a positive impact on the quality of education in schools and encourage active community participation in supporting educational progress in the area.

This study examines the legal construction of the obligation to prepare  Academic Draft s in the process of forming regional regulations in Indonesia. Academic texts have a strategic role as a scientific and rational basis to ensure that the Regional Regulations produced are in accordance with the needs of the community, based on the principles of good regulation formation, and do not contradict higher legal norms. This study uses a normative juridical method with a statutory approach and conceptual analysis to identify the relevance, implementation, and challenges in the implementation of  Academic Draft  obligations. The results of the study show that the obligation to prepare  Academic Draft s has been regulated in laws and regulations, but its implementation is often faced with various obstacles, such as low technical understanding, limited budget allocation, and lack of expert involvement. Therefore, it is necessary to strengthen regulations and increase institutional capacity to ensure a more participatory, transparent, and accountable process for the formation of regional regulations. This research is expected to contribute to the development of policies that support the formation of quality and responsive regional regulations to the needs of the community.

This study aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.

Education plays a vital role in creating quality, competitive human resources, which is a national priority, including in Indonesia. This study focuses on the effectiveness of managing the committee funds at MTsN 1 Banyuwangi to support educational financing that is not fully covered by the state budget (APBN). Using a qualitative approach through interviews, observations, and documentation, the results show that the management of committee funds has been efficient. In 2021-2022, the received funds amounted to IDR 1,357,610,000, with a realization rate of 93.87%. The following year, committee funds amounted to IDR 1,130,600,000, with 100% realization and a surplus of IDR 33,600,000, which was carried over to 2023-2024. In this period, the received funds amounted to IDR 1,351,125,000, with a proposed budget of IDR 2,080,715,000. As of now, the realization stands at 64.93%, and the management is ongoing as the school year has not yet finished. The committee funds play a crucial role in fulfilling the educational financing needs not fully covered by the national budget and contribute to the improvement of educational quality at MTsN 1 Banyuwangi.

This study discusses the Function of the Central Kalimantan DPRD Secretariat in the realization of good governance. In the context of regional autonomy, this article explains the role of local governments in improving community welfare through effective public services. Local governments are given the authority to regulate government affairs to achieve community welfare through improved services and public participation. Based on Law No. 32 of 2004 and Law No. 23 of 2014, the role between the local government and the DPRD is explained, where the regional head is responsible for the implementation of the government and the DPRD carries out the functions of legislation, supervision, and budget. Public service is an important aspect of the government bureaucracy, which reflects a commitment to bureaucratic reform. This research also explores the concept of good local governance which is increasingly becoming a demand of the community, as well as the role of the government, the private sector, and the community in realizing it. Special focus is given to the Secretariat of the Central Kalimantan Provincial Parliament in optimizing its functions to support the implementation of good governance. The method used is empirical juridical, which combines legal aspects with direct observation in the field. The results of the study show that the Secretariat of the Central Kalimantan Provincial Parliament has an important role in realizing the principles of good governance, including transparency, accountability, and public participation. Thus, good government management can improve the quality of life of the community in general.  

This study evaluates the efficacy of Smart Governance implementation in enhancing public services in Batam City. Smart governance, a principal facet of the smart city paradigm, seeks to enhance efficiency, transparency, responsiveness, and accountability by the utilisation of information technology. Batam City, strategically positioned as an economic and trade hub, is dedicated to implementing smart governance concepts to enhance the quality of its public services. This research employs a descriptive methodology with qualitative analysis to assess the strategic measures implemented, including the digitalisation of public services, transparency and budget management, integrated data management, and enhanced community participation.The findings indicate that the adoption of smart governance in Batam has effectively enhanced administrative efficiency and transparency in public services. Nonetheless, difficulties such as the digital infrastructure deficit in remote regions and insufficient digital literacy within the population remain significant impediments. This research recommends enhancing digital infrastructure, creating more user-friendly applications, and implementing digital literacy training programs for the community.  With an appropriate strategy, Batam City may persist in advancing Smart Governance as a sustainable smart city paradigm.

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

This research aims to analyze the policies implemented by SPNF-SKB Medan City in providing non-formal education for the community. This institution plays an important role in providing equal access to education, skills training and socio-cultural development. This research uses a descriptive method with a qualitative approach involving interviews and field observations. The research results show that the programs held at SPNF-SKB Medan City, such as Packages A, B, and C, have contributed greatly to improving the education of people who do not have access to formal education. Apart from that, the skills training provided is able to improve people's abilities in the world of work and entrepreneurship. However, budget constraints are the main challenge in developing this educational service. This research suggests the need for further support from the government and collaboration with other institutions to overcome these barriers and expand the reach of non-formal education services.

Managerial mentoring in a collaborative manner is an effective strategy to improve the ability of Madrasah heads in preparing Madrasah Work Plans (RKM). This assistance is carried out through an approach based on cooperation, sharing, and discussion without being patronizing. Through this approach, Madrasah heads feel helped in carrying out their tasks, especially in preparing the RKM which is a reference for Madrasah management. The drafted RKM aims to: (1) achieve predetermined goals, (2) support coordination among stakeholders in Madrasah, (3) ensure consistency between planning, budgeting, implementation, and supervision, (4) optimize community participation, and (5) use resources efficiently, effectively, and sustainably. The results showed that the ability of Madrasah heads in preparing RKM had increased significantly after the assistance. In Cycle I, the average score of the RKM prepared was 74.70, increasing to 81.37 in Cycle II, with an increase of 8.93%. This finding shows that collaborative managerial assistance is effective in improving the competence of Madrasah heads in preparing quality RKM.

This study aims to analyze the implementation of the fulfillment of socio-economic rights of the community in Rote Ndao Regency, as one of the underdeveloped regions in Indonesia, and to identify the obstacles faced by the local government in its efforts to fulfill them. Socio-economic rights, such as access to education, health, employment, and public services, are part of the human rights guaranteed by the constitution. However, their implementation often encounters various obstacles in areas with less developed socio-economic conditions. This study uses a qualitative method with a descriptive analytical approach. Data were collected through in-depth interviews, document studies, and field observations. The results of the study indicate that the implementation of socio-economic rights in Rote Ndao Regency is still not optimal. This can be seen from the low level of community access to educational facilities, health services, and basic infrastructure. On the other hand, the local government faces a number of significant obstacles, such as budget constraints, lack of adequate infrastructure, low quality of human resources, geographical barriers, and weak coordination between agencies. As a solution, this study recommends increasing budget allocations for priority sectors, developing basic infrastructure, improving the quality of human resources through education and training, and strengthening cross-sectoral coordination. In addition, active community involvement in the planning and implementation of development programs is also very important to improve the effectiveness of policies. The results of this study are expected to contribute to local governments and other stakeholders in formulating more effective strategies to accelerate the fulfillment of people's socio-economic rights, while improving the quality of life in Rote Ndao Regency.

This study aims to describe the implementation of the Deming Model performance management (PDCA cycle) at the Tanjungpinang City Satpol PP office. The type of research used is descriptive research with a qualitative approach, with data obtained through in-depth interviews with Mr. Ray as secretary, and staff involved in daily operations, as well as direct observation. Data analysis uses thematic analysis techniques that include three main steps: data reduction, data presentation, and conclusion drawing. The results showed that the implementation of the PDCA cycle at the Tanjungpinang City Satpol PP office has had a positive impact on improving organizational performance. Through structured stages from planning (Plan), implementation (Do), checking (Check), to corrective action (Act), the Satpol PP Office is able to plan and implement policing programs more effectively and efficiently. However, there are obstacles such as lack of training, budget limitations, and suboptimal coordination between sections. Performance evaluation needs to be improved in terms of more integrated measurement and monitoring. The implications of this study emphasize the importance of coordination and systematic evaluation for continuous improvement.

Operational risk is one of the significant challenges that can hinder the achievement of a company's goals, especially in strategic departments such as the Engineering Department. Risk identification and mitigation are important steps to ensure smooth operations and maintain the company's overall productivity and performance. This study aims to evaluate and optimize operational risk mitigation strategies in the Engineering Department of PT XYZ, which operates in the cement production sector. With a qualitative approach, this study analyzes various risks faced, including design suitability, reliability of safety monitoring, and budget management. The results show that the implementation of systematic and proactive mitigation strategies can significantly reduce potential risks that can interfere with smooth operations. In addition, this study found that effective communication with stakeholders and the implementation of feedback from customers are essential to increase customer satisfaction and trust. The resulting recommendations include the preparation of project completion time standards, periodic evaluations of performance, and more detailed mapping of budget needs. Thus, this research contributes to the development of best practices that can be adopted by other companies in the same industry. The results of this study are expected to improve PT XYZ's operational performance and strengthen its position in a competitive market.

Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.  

In the era of globalization and rapid development of information technology, communication is a crucial element in supporting the success of organizations, including within the scope of the Student Representative Council (DPM) of the Tarutung State Christian Institute. As a student legislative body, DPM has the task of forming regulations, overseeing the implementation of policies, and carrying out supervisory functions over the executive budget institution. However, communication challenges often hinder the effectiveness of DPM's performance, such as the lack of integrated communication channels, low understanding of organizational communication, and information gaps between DPM, students, and the campus. Therefore, an innovative communication policy is needed, both internally and externally. Internally, this policy must encourage openness, transparency, and collaboration between members. Externally, an effective communication strategy will strengthen the relationship between DPM, students, and the campus, so that the legislative function can run optimally and create a synergistic relationship.