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Nurmi Nurmi; Basri Bado; Citra Ayni Kamaruddin; Sri Astuty; Muhammad Imam Maruf

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

This study examines the tourism development strategy to increase Local Original Revenue (PAD) in Bulukumba Regency, South Sulawesi. Despite having significant tourism potential, such as Bira Beach and the Pinisi shipbuilding tradition, the contribution of the tourism sector to PAD remains fluctuating and has not been fully optimized. Therefore, this study aims to formulate an effective and targeted tourism development strategy. The research employs a quantitative descriptive approach using observation, Likert-scale questionnaires, and documentation, with data analyzed through SWOT analysis, IFAS-EFAS matrices, and the Grand Strategy Matrix. The findings indicate that the tourism sector has strong internal strengths (5,09) and significant external opportunities (4,99), exceeding its weaknesses (4,56) and threats (3,95), placing it in Quadrant I (aggressive strategy). The results suggest that the most appropriate strategy is the SO (Strengths-Opportunities) strategy, which focuses on optimizing tourism potential, enhancing digital promotion, strengthening cultural-based tourism, and expanding investment in infrastructure. The study concludes that implementing an aggressive and integrated strategy can improve the tourism sector’s contribution to PAD and support regional economic development. These findings highlight the importance of aligning tourism potential with strategic planning to achieve sustainable fiscal growth.

Kalay, Agusthinus; Asthenu, Jean Rosalina; Gomies, Stevanus Johan; Titioka, Stenly Ronaldo; Pattipeilohy, Victor Ringhard +2 more

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The global tourism industry is experiencing significant growth with a contribution of USD 11.1 trillion to the world's GDP by 2024. Maluku Province has extraordinary natural tourism potential, one of which is the Waai Tree House in Central Maluku Regency which offers a glamorous camping (glamping) concept with the natural beauty of the mountains. Despite having natural advantages, this tourist attraction faces problems of damaged access roads, lack of supporting facilities, and not optimal promotional strategies. This research aims to identify strategic factors through SWOT analysis and formulate effective development strategies to increase the competitiveness of Waai Tree House tourism in a sustainable manner. The research method uses a descriptive qualitative approach with data collection techniques through participatory observation, in-depth interviews with managers and visitors, visual documentation, and literature studies. The data is analyzed using SWOT analysis to identify strengths, weaknesses, opportunities, and threats, then formulated into four development strategies. The results show the main strengths in the form of natural beauty, unique glamping concepts, and personal service, while the critical weaknesses are damaged road infrastructure and limited facilities. Opportunities include digital promotion and collaboration with governments, while threats include limited accessibility and competition for new destinations. The strategy formulation resulted in four approaches: SO (intensive digital promotion), WO (priority infrastructure improvement), ST (service differentiation), and WT (consistent facility updates) strategy. The implementation of the WO strategy is a top priority with a gradual roadmap of 6-24 months. This research contributes to a contextual strategic framework for the development of glamping tourism in the remote archipelago of Eastern Indonesia.

Fatieli Halawa; Yeremia Hia

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This PKM examines the transformation of traditional burial practices in Terusan Village, Ketapang Regency, West Kalimantan, in light of 1 Timothy 6:7. The local community has a tradition of accompanying and placing all the personal belongings of the deceased on the grave as a form of respect and the belief that the deceased's spirit needs these items to prevent them from returning angry. This belief is reinforced by the community's past spiritual experiences, including the testimony of traditional leaders about dreams in which the deceased's spirit asks for their belongings. Using a theological and anthropological approach, this PKM assesses this tradition in relation to the biblical teaching that humans bring nothing into or out of the world. Using theories from theologians and anthropologists, this PKM formulates a dialogical, inculturative, and transformative spiritual development strategy, so that local culture can be guided without experiencing rejection. This PKM concludes that changes in burial practices must be carried out with a pastoral approach that emphasizes the value of spiritual wealth, the hope of resurrection, and an understanding of death in Christ. Thus, local traditions are not erased, but are guided toward new meanings that align with God's Word, leading the community from cultural heritage to genuine spiritual transformation.

Emilianus Eo Kutu Goo; Maria Dignata Sophina; Maria Marfani; Maria Vivilani; Markus Valentino Putra +1 more

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the development strategy of the Jeanete business, located in Maumere City, Jl.  Kesehatan No.  3, Lorong Masuk SDK Yos Sudarso, using the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach.  The research employs a descriptive qualitative method with data collected through observation, interviews, and documentation of the Jeanete business operations.  The results indicate that the main strengths of the business include affordable product prices, unique item variations, and increasing consumer interest in preloved products.  However, Jeanete also faces several weaknesses, such as dependence on supplies from outside the region, limited stock availability, and fluctuating bale prices.  On the other hand, opportunities include the growing trend of thrifting among young consumers and rising demand for environmentally friendly products.  The threats faced by the business involve increasing competition, shifting consumer preferences, and the risk of products not passing quality control.  Based on these findings, the development strategy for Jeanete should focus on improving product quality, strengthening digital promotion, and maintaining more stable supply management.

Kholidah Hannum Hasibuan; Yusrina Gultom; Silvia Anggraini Hsb; Reyhan Hidayat; Zulhimma Zulhimma

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

Strengthening family-based microenterprises is one strategic approach to improving the economic resilience and independence of local communities. Family microenterprises not only serve as a source of income, but also as an important instrument in maintaining the social and economic stability of households. This study aims to describe the conditions of family-based microenterprises, identify obstacles to their development, and formulate strategies for optimizing family economics in Neighborhood I of Padangmatinggi Village, Padangsidimpuan City. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation studies. Research informants include family micro-business actors, village officials, and other related parties. The results show that family-based micro-businesses have a real contribution to increasing household income and meeting basic family needs. However, business development still faces limitations in capital, low financial literacy, limited product innovation, and minimal marketing access. Therefore, an integrated development strategy is needed that includes increasing human resource capacity, facilitating access to financing, utilizing digital technology, and institutional support from the local government to realize the sustainability of family micro-businesses.

Elma Purwantie; Martesa Martesa

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Youth and youth ministry plays a strategic role in shaping the faith, character, and spiritual maturity of the younger generation. This study aims to analyze the spiritual needs, struggles, and relevant Christian Religious Education (PAK) strategies for youth at GBI Pondok Daud. Using a descriptive qualitative approach, data were obtained through direct observation, interviews with instructors, facility observations, and documentation during worship services. The results indicate that youth are highly enthusiastic about attending worship services and are actively involved in various ministry sectors, such as music, multimedia, and ushering. However, they face several struggles, including academic pressure, the influence of social media, and instability in personal spiritual discipline. Primary spiritual needs include Christian character development, a deeper understanding of God's Word, a supportive community, and consistent spiritual guidance. The implemented PAK strategies, such as creative worship, small group discussions, mentoring, and the use of digital media, have proven effective in addressing the needs of youth. This study concludes that GBI Pondok Daud's youth ministry has been successful, but still needs to strengthen discipleship, improve spiritual discipline, and develop experiential learning activities.

Muhammad Maulana Nazril; M. Faishal Fadhlurrahman; Fayzah Nazmah; Novita Ayu Fitri Wulandari; Muhammad Aulia Rahman +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

Ahmad Yusuf Akbar; B. Miftahulzannah Siregar; Syahrina Aisyah Lubis; Reni Ria Armayani Hasibuan

Jurnal Strategi Bisnis Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as the backbone of Indonesia’s economy through their significant contribution to employment creation and Gross Domestic Product (GDP). However, many MSMEs continue to face structural challenges, including limited managerial capacity, low levels of innovation, and weak adaptation to digital transformation. In response to these challenges, entrepreneurship education has emerged as a strategic instrument for strengthening MSME competitiveness and sustainability. This study aims to analyze the role of entrepreneurship education as a development strategy for MSMEs in supporting Indonesia’s economic growth. Employing a descriptive qualitative approach with a case study design, this research examines several MSMEs that have participated in entrepreneurship education and training programs organized by government and educational institutions. The findings reveal that entrepreneurship education contributes to strengthening entrepreneurial mindset, improving managerial and financial skills, encouraging business innovation, and enhancing digital technology adoption among MSME actors. Moreover, entrepreneurship education supports business resilience and market expansion, enabling MSMEs to adapt to dynamic economic conditions. These findings indicate that entrepreneurship education is not merely a capacity-building tool, but a strategic policy instrument for developing competitive and sustainable MSMEs. Therefore, the institutionalization of integrated and continuous entrepreneurship education is essential to optimize the role of MSMEs in fostering inclusive and sustainable economic growth in Indonesia.

Dewi Stopia Nengsi; Reflis Reflis; Devi Monika Sihite; Rahmawati Rahmawati; Aliyanti Zumrona

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze production levels and identify leading vegetable commodities in Rejang Lebong Regency during the period of 2023–2024. The data used is secondary data sourced from the Rejang Lebong Regency Agriculture Office and empirical calculations based on Location Quotient (LQ) analysis. The results show that the total vegetable production in Rejang Lebong Regency in 2023 reached 3,451,596 quintals and decreased to 3,198,925 quintals in 2024. The commodities with the highest average production were cabbage (647,021 quintals), eggplant (646,994.5 quintals), and carrots (339,041.5 quintals), while the lowest production was found in kale and long beans. LQ analysis shows that there are eight leading commodities (LQ > 1), namely spring onions, green beans, cauliflower, potatoes, cabbage, mustard greens, carrots, and large chilies, most of which are highly competitive highland crops. The results of this study confirm that Rejang Lebong Regency has strong potential as a horticultural center in Bengkulu Province. Therefore, a commodity-based agricultural development strategy is needed that is oriented towards increasing productivity, added value, and the region's competitiveness in a sustainable manner.

Bilqis Nabila Istiqlaliani; Agung Winarno; Wening Patmi Rahayu

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The development of digital technology has greatly influenced consumer behavior, particularly among Generation Z, who are dominant in Indonesia's hijab fashion market. This shift requires businesses to adapt their strategies to meet the dynamic, trend-driven, and digitally-savvy preferences of young consumers. This study examines the business development strategy of Leenavie.id, a hijab brand, and the challenges it faces in targeting Generation Z. Using a qualitative approach with case study methodology, in-depth interviews with business owners were conducted to gain insights into the business development process. The findings show that Leenavie.id focuses on product innovation, competitive pricing, social media as a primary distribution and promotion channel, and leveraging e-WOM for brand awareness and emotional connections with consumers. Success indicators include a high repeat order rate, positive market response, and external collaboration offers. However, challenges such as limited capital, small production capacity, and underutilization of the marketplace hinder scalability. The study suggests that enhancing digital adaptation, strengthening operational capacity, and fostering strategic collaborations are key to improving the competitiveness and sustainability of local hijab businesses. Future research should include consumer perspectives for a more comprehensive understanding of customer behavior and loyalty.

Adelia Gusfira; Ahmad Afandi; Naila Deswita; Riyan Rinaldi

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to describe students' perceptions of the impact of international trade on national development strategies amidst economic globalization. In this context, cross-border trade plays an important role in accelerating economic growth and improving the competitiveness of domestic products. Students' understanding, as part of the generation that will drive the future economy, is crucial to assess the extent to which they perceive the relationship between international trade and national development. This research uses a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to economics students. The findings show that the majority of students have a positive perception of the contribution of international trade, especially in terms of increasing exports, absorbing foreign investments, and creating job opportunities. However, a small proportion of respondents also noted the risks of dependency on global markets, which could affect domestic economic stability. Overall, these findings emphasize the importance of international trade in supporting sustainable and inclusive national development, balancing the benefits of globalization with domestic economic protection.

Meril Nawasabila; Natasa Lintang Safira; Mohammad Zain Al Ghifari; Galang Amru Octavian Ramadhana Al-Rizky; Amalia Nuril Hidayati

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digitalization has become a key factor driving global economic transformation, including the development of the Islamic economy in Indonesia. The purpose of this study is to evaluate the opportunities, challenges, and strategies for advancing the Islamic economy in the digital era through a literature-based research method. Information was gathered by reviewing documents, articles, and relevant literature related to the digitalization of the Islamic economy, including analyses of Sharia-compliant fintech, halal e-commerce, and digital Islamic banking.The findings indicate that digitalization offers numerous opportunities to enhance service efficiency, expand access to Islamic financial services, strengthen the capacity of MSMEs, and accelerate the growth of the halal industry. However, the digital transformation process also presents several challenges, such as low levels of digital and Islamic financial literacy, potential data breaches, the spread of misinformation, regulatory inefficiencies, and legal uncertainties associated with emerging technologies such as Sharia-compliant blockchain. In addition, digital inequality and ethical issues must be addressed to ensure alignment with the principles of maqāṣid al-sharī‘ah.This study highlights the importance of implementing a comprehensive Sharia-based development strategy through regulatory strengthening, education on digital ethics, enhanced supervisory functions, and collaboration between the government, academia, industry players, and society. With the right approach, digitalization can become a significant tool in building an Islamic economic ecosystem that is just, inclusive, and sustainable.

Indra Firmansyah; Akhmad Wahyu Nur Ikhsan; Bahril Aziq; Nurfatkhan Hamzah Firmana; Sutrisno Sutrisno

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

Bridge planning is a fundamental aspect in the development of transportation infrastructure that functions to connect regions, facilitate traffic flow, and support economic and social growth in the community. This study aims to comprehensively examine the stages of bridge planning, from identifying traffic needs and analyzing geotechnical conditions to selecting a structure type, and evaluating technical, economic, and environmental aspects. The methods used include field surveys, traffic data collection, design load analysis, and structural simulation using modeling software. The study results indicate that bridge type selection is not only determined by load capacity and cost efficiency, but must also consider sustainability, aesthetics, and the impact on the surrounding ecosystem. This study emphasizes the importance of integrating technical, social, and environmental aspects in bridge planning, so that the resulting design can provide a safe, efficient, and sustainable solution. Thus, bridge planning is not merely a technical process, but also a development strategy that supports connectivity and community welfare.

Nopriadi Nopriadi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of information and communication technology has driven digital transformation across various sectors, including local governments adopting the Smart Regency concept. Digital literacy plays a vital role in supporting the success of Smart Regency implementation, as it determines citizens’ ability to access, understand, and utilize technology effectively and safely. This study aims to measure the digital literacy level of Sleman Regency residents and analyze its contribution to Smart Regency development. The research employs a survey method by distributing questionnaires to residents in several areas of Sleman. The instrument was designed based on four dimensions of digital literacy: technological ability, digital security, problem-solving, and online communication and collaboration. Data were analyzed using descriptive quantitative techniques to illustrate digital literacy levels based on demographic factors and technology usage intensity. The results indicate that most Sleman residents possess a moderate level of digital literacy, with notable variations in digital security and online collaboration aspects. These findings provide implications for local governments to strengthen digital education programs and expand technology access as part of an inclusive and sustainable Smart Regency development strategy.

Muhammad Reza Pahlevi; Muhammad Rizqi; Damas Bhanuarta; Muhammad Akhsan Daffala; Ito Setiawan

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to formulate an information technology development strategy for CV. Situsindo Prima using the VRIO (Value, Rarity, Imitability, Organization) and SWOT (Strengths, Weaknesses, Opportunities, Threats) approaches. CV. Situsindo Prima is a company engaged in Software Development and IT Consulting, focusing on providing technological solutions for both public and private sectors in Purwokerto, Indonesia. The research employs a qualitative descriptive approach by utilizing secondary data obtained from the company profile, literature reviews, and previous studies relevant to strategic information systems management. The results indicate that the company possesses several competitive advantages derived from its competent human resources, strong project reputation, and well-established relationships with public institutions. The VRIO analysis reveals that these resources have significant strategic value and potential for sustainable competitive advantage if supported by an effective organizational system. The SWOT analysis further identifies that internal strengths can be leveraged to capture external opportunities, such as the increasing demand for digital transformation and government support for technological innovation. The formulated strategies include developing a knowledge management system, implementing Service Level Agreements (SLA) for after-sales services, innovating products based on cloud computing and Internet of Things (IoT), and enhancing human resource capabilities through training and certification programs. In conclusion, this research successfully achieved its objectives by producing a comprehensive and applicable IT development strategy for CV. Situsindo Prima. The findings are expected to serve as a reference for strategic planning and strengthening competitive advantage within the digital transformation era.

Hendra Jatnika; Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Goals – Goals from studies This is For explore approach strategic in development System Information Management (SIM) as integral part in support digital transformation of modern organizations. Study This emphasize importance integration technology information , effective data management as well as improvement digital competence resources Power man in operation system. Design/ methodology / approach – Conceptual article This use method review library with analyze various work relevant academic and technical manuals , in particular related implementation of SIM in the sector public and private . Study This referring to the works Jatnika et al. (2022–2024), including utilization Microsoft Office applications as skills supporting basis​ organizational digital literacy . Findings – Findings studies This show that SIM development is not just effort technical , but rather need strategic in support digital transformation . Key strategies covers design modular systems , data mining integration , training programs based users , and evaluation system in a way periodic . Components This allows organization build responsive and adaptive SIM ecosystem . Implications practical – Organizations that want to do digital transformation is necessary invest in development digital capabilities of sources Power the human as well as ensure effectiveness use developed SIM system in a way strategic can become driving force main in increase efficiency , accuracy , and capability taking decision across work units . Originality / value – Study This offers a conceptual model structured about development of SIM in context digital transformation , based on literature applications and needs organizations in the real world . This article give outlook practical for taker policy , IT managers , and HR developers .  

Tika Kartika Asri; Tyara Poernomo Putri; Mujito Mujito; Dwi Oktiana Irawati

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the development strategy of micro, small, and medium enterprises (MSMEs) in the coffee sector using the Business Model Canvas (BMC) and SWOT Analysis approaches. A case study was conducted at Paul Coffee Shop, located in Tajurhalang, Bogor Regency. The research method employed was descriptive qualitative, with data collected through observation, interviews, and literature review. The results indicate that the current business model of Paul Coffee Shop has strengths in affordable pricing and personal relationships with customers but still has weaknesses in digital marketing and product innovation. Through SWOT analysis, development strategies were formulated, including product diversification, strengthening digital marketing, collaboration with local MSMEs, and customer loyalty programs. This study emphasizes that BMC can be used not only in the initial stage of business establishment but also as a tool for evaluation and strategy development for ongoing MSMEs.

Fadiah Aisyah; Julfie Zahara; Gama Pratama

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

Fitri Dewi Inayah Nasution; Ahmad afandi surbakti

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the Green Village Movement as a form of community empowerment in environmental conservation at Jl. Sosro Gg. Amban, Bandar Selamat Subdistrict. The increasing environmental degradation has encouraged local community-based initiatives to sustain environmental preservation. The Green Village Movement integrates active participation of residents in activities such as greening, waste management, and natural resource conservation through a bottom-up approach. This research employs a descriptive qualitative method with data collected through interviews, participatory observation, and document studies. The results indicate that the movement effectively empowers the community to actively maintain cleanliness and environmental beauty, while enhancing social solidarity. Despite challenges such as limited funding and awareness, the Green Village Movement positively impacts environmental quality and social life. This study concludes that the community empowerment model based on the Green Village Movement can be replicated as an effective sustainable rural development strategy.

Erika Putri Rezekina Sidabutar; Muhammad Husni Thamrin

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Job opportunities are available for prospective workers who are looking for work. The existence of job opportunities in an area will greatly open up opportunities for labor absorption, such as opening job opportunities for local inter-worker (AKL) workers, which is the placement of workers between regencies/cities working within one province. The research method used in this study is a descriptive research method with a qualitative approach. Data collection techniques were carried out through interviews, observations, and documentation at the Pematang Siantar City Manpower Office. All data obtained will be analyzed qualitatively with all data collected using the theory of Fred R. David (2019), namely Strategy Implementation with 3 variables, namely Strategy Development, Human Resource Allocation, and Determining Budget Funds. Based on the research that has been conducted, it can be seen that the Pematang Siantar City Manpower Office has attempted to provide the best solution by designing several programs to provide more job opportunities. Viewed from the development strategy perspective, the Manpower Office has realized several work programs such as job fair events held, competency-based training programs that are already running, and focusing on information about the labor market. The analysis revealed several shortcomings, including the government's inconsistency in implementing the program. Furthermore, the government's human resource allocation has been unable to improve the quality of human resources, particularly in Pematang Siantar City. Furthermore, the government's budget allocation has been ineffective in determining appropriate funding, resulting in limited funding and ineffective program implementation.