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Fredy Ied Fitriadi; Aldhitama Ramadhan; Fasub Hanal; Jimmi MP Aritonang

Prosiding Seminar Nasional Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the foundational framework and evolving dynamics of Indonesian civil procedural law (Hukum Acara Perdata) amid its transformation from colonial legal heritage toward a modern, digitalized justice system. Using normative-doctrinal legal research methodology combined with empirical court statistics from 2022–2024, the study analyzes four dimensions: (1) core procedural principles rooted in the HIR and RBg; (2) the mandatory mediation framework under PERMA No. 1 of 2016; (3) the evolution of evidence law toward electronic evidence under the amended UU ITE (Law No. 1 of 2024); and (4) mechanisms of judicial decisions and legal remedies. Findings show that e-court implementation has dramatically increased efficiency minutasi productivity rose from 64.35% (2022) to 96.50% (2024)—while 594,816 users registered through e-court by 2023. The study concludes that Indonesia’s civil procedural law is actively adapting to technological disruption, though structural challenges such as digital inequality, electronic evidence authentication gaps, and regulatory harmonization remain unresolved.

Susy Putri Wihadi; Alfred Ariyanto; Nunuk Jati Saputri; Thomas Mulyanto Kurniawan

Prosiding Seminar Nasional Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The digital transformation of the Indonesian judicial system through the implementation of e-court and e-litigation necessitates a redefinition of conventional evidentiary laws, which have historically been governed by the Herziene Inlandsch Reglement (HIR) and the Rechtreglement voor de Buitengewesten (RBg). This research aims to analyze the evidentiary strength of electronic documents as expanded means of proof in civil proceedings and to identify the challenges regarding their implementation. The research method employed is normative legal research using a statutory approach and a conceptual approach. The findings indicate that based on the principle of functional equivalence, electronic documents hold a legal status equivalent to paper-based documents, provided they meet the requirements of integrity, accessibility, and authenticity through certified electronic signatures as mandated by Law Number 1 of 2024 concerning Electronic Information and Transactions. The evidentiary strength of an electronic document may reach the level of conclusive evidence, similar to an authentic deed, if supported by a reliable electronic system. However, implementation still faces technical hurdles concerning metadata verification and limited human resource competency within the judiciary. This research recommends the urgent need for a new codification of civil procedural law and the standardization of digital forensic procedures in trials to ensure legal certainty and justice for all parties in the digital era.

Huliandro Di’Almon Pan

Sukacita : Jurnal Pendidikan Iman Kristen 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the participation of the faithful in the Sacrament of Penance and to identify the pastoral challenges influencing its practice in the Vicariate of West Sulawesi, Archdiocese of Makassar. Theologically, the Sacrament of Penance serves as a means of reconciliation that restores the relationship between humanity, God, and the Church. However, in contemporary contexts, its practice encounters various social, psychological, and pastoral dynamics. This research employed a descriptive quantitative approach involving 267 respondents from four parishes through questionnaire distribution. The data were analyzed using percentage-based statistics to map participation frequency, spiritual motivation, level of understanding, post-sacramental experiences, and perceived obstacles. The findings indicate that although most respondents demonstrate strong theological understanding, sincere spiritual motivation, and positive spiritual experiences after receiving absolution, participation remains largely seasonal and periodic. The principal challenges include psychological factors such as shame and anxiety, structural limitations related to schedule and accessibility, and formative deficiencies such as insufficient ongoing catechesis. The study concludes that the primary issue is not a crisis of faith in the sacrament itself, but a gap between theological awareness and concrete practice, thus calling for more dialogical, communicative, and contextual pastoral renewal.

Bonifasius Laksana Matahari; Tjang, Yanto Sandy; Amandus Suhaedi Dol; Bonifasius Bonifasius; Budi Tjahja Halim +3 more

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The study highlights the importance of spirituality as a foundational framework for shaping adolescents’ life orientation in the complex digital era, marked by pervasive distractions and fragmented meaning. Ignatian spirituality, emphasizing reflection and lived experience as loci of encounter with God, provides a contextual approach to help adolescents construct deeper existential meaning. The study aims to examine how reflective practices within this framework support students of SMK Katolik St. Mikael Surakarta in internalizing spiritual values and navigating digital challenges. Using a qualitative descriptive case study design, data were collected from 195 reflective writings of twelfth-grade students and reduced to 90 representative samples. The film Hacksaw Ridge was employed as a reflective stimulus to enhance affective and existential engagement. Data analysis was conducted using the four pillars of Jesuit education: Competence, Conscience, Compassion, and Commitment. The findings reveal that all reflections contain at least one element of the 4C framework integrated with Ignatian spirituality. Reflection serves not only as a medium of self-expression but also as a transformative process fostering moral awareness, social sensitivity, and commitment to action. It effectively enables students to process both personal and digital experiences into meaningful learning. The study affirms the strong relevance of integrating spirituality, reflection, and Ignatian pedagogy in contemporary education, contributing to the formation of reflective, value-oriented individuals committed to the common good.

Inigo Sang Arya Nagarjuna; Yanto Sandy Tjang; Paula Leony Putri Terigas; Joyce Anggraeni; Rosalia Enny Astuti +3 more

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The rapid development of digital technology has significantly transformed the ways in which faith is experienced, particularly in the lives of adolescents. From the perspectives of digital religion and mediatization of religion, digital space is no longer merely a medium, but has become a cultural arena that actively shapes religious practices and meanings. The study aims to analyze these dynamics, especially within the context of Generation Alpha, by examining the opportunities and challenges that emerge in the lived experience of faith in the digital age. The findings indicate that digital environments offer creative, participatory, and contextual opportunities for evangelization, enabling young people to engage actively in constructing their religious experiences. However, this dynamic is inherently ambivalent, as it also risks reducing the meaning of faith to symbolic, instant, and less sacramentally grounded experiences, detached from the communal life of the Church. Furthermore, the formation of religious identity in digital spaces tends to be fluid and performative, potentially leading to superficial relationships and fragmented identities. Therefore, technologically mediated religious experience should be understood as a bridge, rather than a substitute, for authentic faith encounters. The Church is thus called to adopt adaptive and reflective pastoral approaches, positioning media as a means of fostering communio without obscuring the essence of faith. An integrative approach through the synergy of Church, family, and educational institutions is essential to balance digital literacy and spiritual depth, ensuring that adolescent faith continues to grow reflectively and remains rooted in real-life experience.

Maximilian Edward Tjang; Timothy Arthur Harrison; Evan William Woo; Yanto Sandy Tjang; Maria Francisca Widyastuti Estiningtyas +1 more

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The study aims to analyze the role of digital media as a distracting factor affecting the faith loyalty of Catholic adolescents in their relationship with God amid religious pluralism in Indonesia. The development of digital media has transformed how adolescents understand, express, and live out their faith, while simultaneously presenting both opportunities and ambivalent challenges. This research employs a qualitative approach using a library research method, analyzing various theological, sociological sources, and Church documents. The findings indicate that digital media can serve as a broad and participatory space for expressing faith, but it also has the potential to create distractions in three main dimensions: cognitive, affective, and practical. Cognitively, adolescents experience confusion in understanding faith teachings due to the diversity of information available. Affectively, there is a shift in orientation from a relationship with God toward the pursuit of emotional gratification in digital spaces. Practically, there is a decline in engagement in concrete religious practices. Within the context of religious pluralism, this complexity intensifies and influences the formation of adolescents’ faith identity. This study also finds that digital media does not only have negative impacts but also holds positive potential as a means of deepening faith when used critically and reflectively. Therefore, the role of the Church is essential through contextual, dialogical, and integrative pastoral accompaniment combined with critical digital literacy. Through this approach, adolescents are expected to integrate their digital experiences into a more mature, authentic faith life rooted in a deeper relationship with God.

Azzimatul Hikmah; Sihab, Wahyu

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study is motivated by the increasing complexity of global culture, which demands a value system capable of providing direction and meaning in human life. In this context, Islam is viewed as having the potential to serve as a global value system through a cultural concept grounded in revelatory values. This study aims to analyze the concept of culture from an Islamic perspective as a global value system by examining the thought of Ali Ahmad Madkur. The method used is a qualitative approach based on a Systematic Literature Review (SLR), systematically and critically examining various relevant scientific literature. The results of the study indicate that Islamic culture in Madkur’s thought is built upon two main dimensions: the normative dimension, which is derived from the Qur’an and Sunnah, and the practical dimension as its actualization in social life. Although this approach has strengths in maintaining the integrity of values, it still faces challenges in responding to the complex, dynamic, and hybrid nature of global cultural dynamics. Therefore, a more integrative approach is needed to ensure that Islamic cultural values remain relevant and operational in a global context. This study has implications for strengthening more contextual studies of Islamic culture and developing Islamic education that is adaptive to the changing times.

Agisni Bepi Rosadi; Alya Nur Fauziyah; Fatihul Noer Ihsan; Nabilla Nur Amalia

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

The field of education, especially Islamic Religious Education (PAI), has seen substantial changes as a result of the advancement of digital technology and artificial intelligence (AI). The existence of digital media and AI offers numerous opportunities to improve the effectiveness, efficiency, and quality of education through interactive, flexible, and easily accessible learning resources. The purpose of this article is to analyze how artificial intelligence (AI) and digital media are used in Islamic Religious Education. This includes the idea of AI and digital media, AI-based learning materials, the use of AI in educational activities, ethical considerations of AI use, the effects and difficulties of integrating AI, and the Islamic viewpoint on technological advancement. This study employed a library research method by collecting data from relevant journals, books, and other scholarly sources. The findings indicate that the use of AI and digital media in PAI learning can enhance access to information, personalize learning experiences, improve evaluation effectiveness, and increase student engagement in the learning process. However, the implementation of AI also presents several challenges, such as limited digital literacy among teachers, inadequate facilities and infrastructure, ethical concerns, and the potential decline of direct educational interaction between teachers and students. Therefore, the utilization of AI in Islamic Religious Education should be carried out wisely while maintaining Islamic values, ethics, and the primary goal of Islamic education in shaping students’ character.

Amanda Syabila Putri Maulana; Diyani Diyani; Irfan Maulana; Muhammad Faisal Arrayan

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

In the era of the Industrial Revolution 4.0 and Society 5.0, digital technology is developing rapidly. This has prompted the world of education to make major changes in learning methods, including in Islamic Religious Education (PAI). Until now, PAI has used outdated methods. These methods are inadequate to meet the needs of children who are accustomed to technology. Therefore, there is a need for technology integration in the learning process. This study aims to determine how to use E-Learning, Learning Management Systems (LMS), and Artificial Intelligence (AI) in PAI learning. This study also aims to determine the benefits, challenges, and strategies for implementing these technologies. This study used a qualitative approach with a literature review type. Data were obtained from various sources, such as books, scientific articles, journals, and relevant documents. The results show that the use of E-Learning, LMS, and AI can improve the quality of PAI learning. E-Learning makes learning easier and more flexible. LMS helps manage learning more systematically. AI helps make learning more personalized and tailored to students' needs. However, the implementation of these technologies still faces several challenges, such as limited infrastructure and low digital skills of teachers and students. Therefore, a strategy is needed to address these challenges. This strategy includes enhancing digital capabilities, strengthening technological infrastructure, developing innovative learning media, and monitoring the use of technology based on Islamic values. This will ensure optimal integration of technology into Islamic Religious Education learning.

Petriana Dae Lelangwayan; Intansakti Pius X

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of digital technology has brought about significant changes in various aspects of life, including early childhood faith education. Today’s children are growing up in an environment familiar with digital media, making it necessary to adopt a catechetical approach that keeps pace with the times. This article aims to examine the use of digital catechesis as a tool for early childhood faith education. This study employs a qualitative method with a literature review approach, gathering data from books, scientific journals, research articles, Church documents, and other relevant sources. The data is analyzed using descriptive-qualitative methods to understand the benefits, challenges, and role of digital catechesis in fostering children’s faith. Research findings indicate that digital catechesis can serve as an effective, engaging, and interactive medium for helping children learn about the teachings of the faith from an early age. The use of animated videos, religious songs, educational images, and learning apps can enhance children’s interest in learning, attention, and understanding of Catholic faith values. Furthermore, digital catechesis also assists the Church, families, and schools in providing faith education that is more contextual and aligned with the world of today’s children. However, the use of digital media still requires the guidance of parents, teachers, and faith mentors so that children receive proper direction and are protected from the negative impacts of technology. Thus, digital catechesis is a relevant tool in the faith education of young children when used wisely and purposefully. The presence of digital media does not replace the role of faith educators but serves as a tool that enriches the process of proclaiming the faith in the modern era.

Veri Arinal; Nandang Sutisna; Nova Dahliyanti; Dinda Raudhatul Jannah

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

This study aims to develop a financial saving application to improve the saving habits of students, particularly in Islamic boarding schools, through an adaptive challenge approach. The system integrates a mobile iOS application with a backend service and Large Language Model (LLM) processing via Ollama. Transaction data entered by users is processed by the backend to generate contextual and personalized saving challenges, applying Reinforcement Learning concepts in an adaptive and data-driven manner. The research adopts a descriptive quantitative method using surveys and system testing with 50 respondents. Results indicate that the application functions as designed, with no significant bugs detected. User evaluation shows high satisfaction, with an average score of 4.3 out of 5, covering ease of use, interface design, and increased awareness of saving. The combination of gamification, reward systems, and adaptive personalization successfully motivates users to save regularly. This system demonstrates the potential of integrating AI-driven personalization to strengthen financial literacy and healthy financial habits among students in a fun and interactive way.methods, and a summary of the results. The abstract should end with a comment about the significance of the results or conclusions brief.

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.

Ahmad Muhammad Musain Nasoha; Afifah Nur Khusna; Erma Nur Fitriyani; Yesha Renata Andyne Ramadhani

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the integration of Pancasila values and Islamic Religious Education (PAI) in shaping digital ethics and to examine the development of digital law through the Islamic Sociological Jurisprudence Theory approach. This research employs a qualitative method with a literature study approach based on relevant academic sources and journals. The findings indicate that the integration of Pancasila and PAI serves as a comprehensive ethical foundation in shaping digital behavior by reinforcing moral, spiritual, and social values. Furthermore, digital law is understood as a product of the interaction between social and religious values, which is dynamic and adaptive to technological developments. The Islamic Sociological Jurisprudence Theory contributes to constructing a legal paradigm that is not only formal-legal but also contextual and oriented toward public welfare (maslahah). The ethical-based digital law development model integrating Pancasila and Islamic values is considered relevant in addressing contemporary digital challenges, such as misinformation, privacy violations, and cybercrime. However, this study also identifies limitations, particularly in the implementation aspect, which remains largely normative and has not been optimally integrated into concrete policies. Therefore, it is necessary to strengthen adaptive regulations, develop applicable digital ethics education, and conduct further empirical research to establish a just and sustainable digital legal system.

Yakub Fransisko; Sirnawati Sirnawati; Roberth Jekson Msiren; Sarmauli Sarmauli

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the relevance of Robert Raikes' Christian educational thinking to the character formation of children in contemporary Sunday School services. This study uses a qualitative approach with a library research method. Data were obtained from various literature sources such as books, scientific journals, and research articles related to Christian education, character education, and the history of Sunday School development. Data analysis techniques were carried out through the stages of data reduction, grouping themes, interpretation, and drawing conclusions using descriptive qualitative methods. The results show that Robert Raikes' thoughts remain relevant in modern Christian education, especially in the formation of children's character through the teaching of God's Word, discipline, role models, and the instilling of Christian values. Sunday School plays an important role as a means of fostering faith, morality, and social responsibility in children from an early age. In addition, the challenges of the digital era require churches to develop more creative, interactive, and contextual learning methods without abandoning the basic values ​​of the Christian faith. This study confirms that the success of children's character formation depends not only on the church, but also on the role of Sunday School teachers and families who work together to build a conducive spiritual environment. Thus, Robert Raikes' thinking makes an important contribution to the development of Christian education that is relevant in the modern era.

Mays Kariem Jabbar; Bilal Noori Saeed

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

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

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.

Yogi Arrohman; Khairil Hidayat; Herlini Puspika Sari

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

The era of digital disruption has brought significant changes to various aspects of life, including Islamic education. Islamic educational institutions face various challenges, such as limited digital literacy among educators, minimal use of technology in the learning process, disparities in access to digital infrastructure, and challenges in maintaining Islamic values ​​amidst the flow of information globalization. Furthermore, the changing character of students, who are increasingly familiar with technology, demands innovation in learning methods and media. This study aims to identify the various challenges facing Islamic educational institutions in the era of digital disruption and formulate relevant adaptation strategies. The method used is a literature review analyzing various related scientific sources. The results of the study indicate that possible adaptation strategies include improving educators' digital competencies, integrating technology into the curriculum, strengthening character based on Islamic values, and developing flexible and innovative digital-based learning systems. Thus, Islamic educational institutions are expected to survive and develop adaptively without losing their identity and core values.

Tyeva Agil Nadiansyah; Alif Akmal Al Irsyad; Herlini Puspika Sari

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

The rapid development of globalization has significantly influenced modern education systems, requiring not only the advancement of knowledge but also the strengthening of moral and spiritual values. This study aims to analyze the integration of Islamic values within modern education systems in the era of globalization. The research employs a qualitative approach with a library research method, utilizing various academic sources such as books, journals, and relevant documents. Data are collected through documentation techniques and analyzed using content analysis to interpret and synthesize existing theories and findings. The results indicate that the integration of Islamic values can be effectively implemented through curriculum development, teaching methods, digital technology utilization, and the role of educators as value transmitters. Furthermore, the study reveals that a holistic and systematic integration approach is essential to balance intellectual, emotional, and spiritual development in learners. The implications of this research highlight the importance of developing an integrative education model that aligns Islamic principles with modern scientific and technological advancements, in order to produce individuals who are not only academically competent but also possess strong moral character in facing global challenges.

Yurin Yurin; Dorthea Aryani Wadibar; Sarmauli Sarmauli

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Christology is a branch of Christian theology that discusses the person and work of Jesus Christ as the core of the Christian faith. The development of the modern era, characterized by globalization, pluralism, technological advancement, and cultural diversity, presents new challenges in understanding Christ in a relevant and contextual manner. This research aims to examine the development of Christological reflection in various life contexts and explain its application in contemporary life. The research uses a qualitative approach with a literature study method thru the examination of various classical and modern theological literature from both Protestant and Catholic traditions. The analysis was conducted using a historical-critical approach to understand the development of Christological thot from the early church period to the modern era. The research results show that Christology is not only doctrinal but also has practical dimensions related to personal, social, cultural, interfaith dialog, ecological, and modern challenges. Christological reflection affirms that Jesus Christ is understood as the true God and true man, serving as the foundation of spirituality, ethics, and social action for Christians. Furthermore, the contextual Christological approach helps the church present Christ's teachings relevantly in a pluralistic and dynamic society. This research implies the importance of developing contextual, inclusive, and transformative theology so that the Christian faith remains meaningful in modern life.

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.