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This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

This study aims to examine and review the impact of language learning through text-based methods on the cognitive abilities of elementary school students. The research approach used is a qualitative study with the main instrument being the researcher, and supporting instruments including observation, interviews, and documentation of student learning outcomes at the elementary school level. Research data was obtained from various library sources, such as books, scientific articles, national and international journals, and other relevant scientific works related to text-based learning and student cognitive development. The results of the study indicate that the implementation of Indonesian language learning with text-based methods has a diverse impact on students. Differences in learning outcomes are not only influenced by the strategies and learning processes implemented by teachers, but are also closely related to students' cognitive abilities in understanding, interpreting, and processing information from Indonesian texts. Thus, text-based methods need to be adapted to the characteristics and levels of students' cognitive abilities so that learning objectives can be optimally achieved.

Sexual behavior among adolescents is a reproductive health issue that can lead to various consequences, such as unplanned pregnancy, sexually transmitted infections, and the risk of dropping out of school. Technological developments and easy access to digital media also influence how adolescents obtain information and shape their attitudes and behaviors. Therefore, innovative, engaging educational media that align with the characteristics of younger generations are needed; one example is the use of animated videos. This community service activity aims to increase students' knowledge about sexual behavior through animated videos. The activity was held on May 6, 2024, at SMA Negeri 5 Surakarta, with 51 students in attendance. The methods used included interactive lectures, screenings of 3-minute 4-second animated videos, discussion sessions, and evaluations through pre- and post-tests. The evaluation results showed an increase in students' knowledge with an average score of 2.84 points. Thus, animated videos have proven effective in increasing adolescents' knowledge about sexual behavior and have the potential to be an engaging and educational health promotion medium.

Sexual behavior among adolescents is a reproductive health issue that can lead to various consequences, such as unplanned pregnancy, sexually transmitted infections, and the risk of dropping out of school. Technological developments and easy access to digital media also influence how adolescents obtain information and shape their attitudes and behaviors. Therefore, innovative, engaging educational media that align with the characteristics of younger generations are needed; one example is the use of animated videos. This community service activity aims to increase students' knowledge about sexual behavior through animated videos. The activity was held on May 6, 2024, at SMA Negeri 5 Surakarta, with 51 students in attendance. The methods used included interactive lectures, screenings of 3-minute 4-second animated videos, discussion sessions, and evaluations through pre- and post-tests. The evaluation results showed an increase in students' knowledge with an average score of 2.84 points. Thus, animated videos have proven effective in increasing adolescents' knowledge about sexual behavior and have the potential to be an engaging and educational health promotion medium.

This activity focuses on directing class XI students at SMA N 1 Cepogo in the way of forming offline and online business entities. In addition, this activity aims to channel information and knowledge about the forms of offline and online business entities, the characteristics of offline and online business entities and also basic principles to examples of offline and online business entity forms, this aims to help the students at SMA N 1 Cepogo in building small-scale businesses. Through this community service activity, it is hoped that class XI students at SMA N 1 Cepogo will get an overview of how to do business properly and correctly. The method applied in this community service includes direct socialization to the students of class XI at SMA N 1 Cepogo regarding the knowledge of offline and online business entity forms, with stages of explanation about the definition, characteristics, principles, similarities and differences as well as examples/implementation of the aforementioned offline and online business entity forms, and the implementation of the community service activity. This socialization event received a positive response from the school, especially from the students, because it provides understanding and knowledge related to the forms of offline and online business entities which can help them to build business spirits (entrepreneurship spirit) as well as providing positive and beneficial activities for them.

This activity focuses on directing class XI students at SMA N 1 Cepogo in the way of forming offline and online business entities. In addition, this activity aims to channel information and knowledge about the forms of offline and online business entities, the characteristics of offline and online business entities and also basic principles to examples of offline and online business entity forms, this aims to help the students at SMA N 1 Cepogo in building small-scale businesses. Through this community service activity, it is hoped that class XI students at SMA N 1 Cepogo will get an overview of how to do business properly and correctly. The method applied in this community service includes direct socialization to the students of class XI at SMA N 1 Cepogo regarding the knowledge of offline and online business entity forms, with stages of explanation about the definition, characteristics, principles, similarities and differences as well as examples/implementation of the aforementioned offline and online business entity forms, and the implementation of the community service activity. This socialization event received a positive response from the school, especially from the students, because it provides understanding and knowledge related to the forms of offline and online business entities which can help them to build business spirits (entrepreneurship spirit) as well as providing positive and beneficial activities for them.

The rapid development of digital technology requires communities to possess basic digital marketing literacy and skills in order to adapt to technology-based communication and marketing patterns. The main problem faced by the target participants in this Community Service Program was the low level of understanding and basic skills in utilizing digital media, particularly YouTube and TikTok, for promotion and information dissemination. This program aimed to enhance the capacity of beginners through an applied and contextual basic digital marketing training. The method employed an educative and participatory approach through interactive lectures, discussions, and hands-on content creation practices. The results indicate an improvement in participants’ understanding of digital marketing concepts, their ability to use social media functionally, and their initial readiness to produce simple digital content. These findings confirm that a beginner-oriented training model is effective as a community empowerment instrument in the digital era. This program contributes to strengthening digital literacy and has the potential to be replicated in other communities with similar characteristics.