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Qadri, Muhammad Saleh; Yasin, as; Wati, Risnah; Milida, Rizkia; Nur Ainun, Rizkita

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The implementation of healthy and safe school standards is a strategic effort to create a learning environment that supports the health and safety of elementary school students. This study aims to evaluate the implementation of healthy and safe school standards at SDN 6 Kendari, which is characterized by its proximity to a market and a main road. The study employed a qualitative approach using a case study design, involving field observations, the completion of a healthy and safe school indicator questionnaire, and interviews with educators. The results indicate that SDN 6 Kendari has met most of the healthy school indicators, evidenced by well-maintained buildings, adequate ventilation and lighting, proper sanitation and waste management, and students’ consistent practice of clean and healthy living behaviors. Regarding the safe school aspect, the school’s social environment is relatively conducive and free from risky behaviors, supported by the availability of a monitoring system and collaboration with relevant parties. However, several areas still require improvement, such as the equitable distribution of handwashing facilities, more strategic placement of portable fire extinguishers, and strengthening traffic risk mitigation measures due to the school’s location. Overall, the implementation of healthy and safe school standards at SDN 6 Kendari has been proceeding well, but requires continuous improvement to achieve optimal compliance with the standards.

Anisa Anisa; Assyfaturrahmah Assyfaturrahmah; Rizki Suwandi; Umi Hasnah; Zumi Nur Faiza +2 more

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

Classroom management is an important aspect of creating a conducive learning environment and supporting the achievement of learning objectives. This study aims to analyze the permissive approach and the cookbook approach in classroom management based on the results of an interview with a teacher. The research employed a descriptive qualitative method, with interviews used as the primary data collection technique. The findings indicate that the teacher does not fully implement either the permissive approach or the cookbook approach. The teacher provides students with freedom within limits that support the learning process while still enforcing agreed-upon classroom rules. In addition, the teacher does not rely on rigid procedures but instead adapts classroom management strategies to students' characteristics and the situations encountered in the classroom. The study reveals that the teacher tends to adopt an adaptive classroom management approach by combining firmness, empathy, and flexibility, thereby creating an orderly, comfortable, and effective learning environment that supports the achievement of educational objectives.

Dewilna Helmi

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Rapid developments in digital technology have had a significant impact on students’ lives, particularly in the use of social media and excessive consumption of digital content. The phenomenon known as Brain rot has become a growing concern because it can affect students’ concentration, learning motivation, and quality of thinking. This study aims to provide education regarding the impact of brain rot on students’ concentration and learning motivation in the digital era. The activities were carried out through counseling methods, interactive discussions, and mentoring for junior high school students. The materials presented included the definition of brain rot, the effects of excessive digital media use, the importance of learning time management, and strategies to improve learning focus. The results of the activity showed that students gained a better understanding of the negative impacts of uncontrolled digital media use. In addition, students began to realize the importance of limiting gadget use and increasing productive learning activities. This educational program also helped raise students’ awareness of the importance of maintaining mental health and cognitive abilities amid the rapid development of digital technology. Through this educational activity, students are expected to use technology wisely so that their concentration and learning motivation can improve optimally. Educational programs regarding brain rot need to be carried out continuously as part of strengthening digital literacy within the school environment.

Krido Eko Cahyono; Muhammad Yusron Assyadhili; Jesika Alifian; Allen Pranata Putra; Rizky Dermawan

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This community engagement initiative was prompted by students’ limited understanding of how to package local content into educational products with economic value, as well as the suboptimal integration of entrepreneurial values into teaching. The aim of this initiative is to foster an entrepreneurial spirit among students through edupreneurship, developed in the form of an exhibition based on local product. The method employed was the Participatory Action Research (PAR) approach, which involved students as active participants in the training, production, and marketing of local products, as well as in the organisation of the exhibition. The activity began with training on the basic concepts of edupreneurship, product packaging, and marketing strategies. The exhibition showcased various creative products such as food & beverage, eco bodycare, eco living style, and fashion accesories featuring local product motifs. This activity successfully enhanced students’ capacity for critical thinking, innovation, and productive collaboration. An entrepreneurship talk show held concurrently further strengthened students’ motivation and entrepreneurial insights. The results of the activity demonstrated that the management  exhibition effectively served as a medium for transforming local product such as food & beverage, eco bodycare, ecoliving style, fashion accesories learning into a contextual, practical, and economically valuable experience through the edupreneurship approach.

Nur Alyah; Syahdikin Syahdikin; Fadilla Ulfah; Novia Sri Dwijayanti

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Sita Rofiana; Ahmad Faidlon; Diah Ayu Nurlaila; Fenti Novita Sari

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

National milkfish aquaculture production in 2024 reached 792,864 tons, highlighting the strategic role of this commodity in supporting the economy of coastal communities. central java,as one of the main contributors, has significant potential for pond development, including in Ujungwatu Village, Jepara Regency. However, pond management still faces challenges regarding human resource (HR) quality and the optimal utilization of technology. This community service program aims to enhance students’ capacity through outreach and training on Internet of Things (IoT)-based milkfish pond development as an effort to strengthen HR at the Sidomaju 2 SME. Implementation methods include the stages of observation and problem identification, work program planning, WebGIS design, IoT outreach and implementation, and evaluation. The materials covered included an introduction to IoT concepts based on ESP8266, pond monitoring, milkfish feed management, and the implementation of WebGIS as a digital mapping system for the Kalingga milkfish ponds.The activity was attended by 20 students from MA NU Ujungwatu and was conducted in a participatory manner through experiential learning. The results of the activity demonstrated an increase in students’ understanding of the application of technology in milkfish farming, as well as heightened awareness of the importance of efficient and sustainable pond management. The main output of the program is the Kalingga Milkfish Pond WebGIS, which can be utilized as a digital medium for education and monitoring of pond areas. This program contributes to improving students’ technological literacy while supporting the strengthening of pond operational systems based on digital innovation.

Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Yesi Amelinda; Dania Hasanah; Nova Tri Wulan Wahyu Ningsih; Suci Dinaria; Ramadhan Ramadhan +2 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Education is a fundamental element in an individual's life that aims to optimize human potential across cognitive, affective, and psychomotor domains. This research is motivated by the importance of students' ability to manage their study time effectively to support optimal learning outcomes. The purpose of this study is to describe and compare students' study time management based on gender. This study used a descriptive comparative method, with a sample of several eighth-grade students at Islamic Boarding School X. Data were collected using a Likert scale instrument, then analyzed using descriptive techniques and an independent-samples t-test using the (Jeffreys’s Amazing Statistics Program) JASP application. The results indicate that several students are able to manage their study time well. Furthermore, no significant differences were found between male and female students in managing their study time. These findings indicate that the ability to manage study time is relatively even and is not influenced by gender.

Ermayori Lumban Raja; Rifka Tamara Hutabarat; Rusmewahni Rusmewahni; Imelda Mardayanti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of entrepreneurship education and motivation on students' entrepreneurial interest. The background of this study is based on the low interest of students in entrepreneurship despite having received entrepreneurship education at university. This study uses a quantitative approach with an associative method. The study population was students of the Management Study Program, Class of 2022, STIE Bina Karya Tebing Tinggi, with a purposive sampling technique in accordance with certain criteria determined by the researcher. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that motivation has a positive and significant effect on entrepreneurial interest, while entrepreneurship education has no significant effect partially. However, simultaneously, both variables have a significant effect on entrepreneurial interest. The coefficient of determination shows that the variables of entrepreneurship education and motivation can explain 54.8% of entrepreneurial interest, while the remainder is influenced by other factors outside the study. The implications of this study emphasize the importance of increasing motivation and strengthening more practical entrepreneurship learning to be able to encourage student interest in entrepreneurship.

Kahardani, Moh Zalmi; Erwin Santosa

This study presents a systematic qualitative literature review examining regulatory, ethical, and organizational challenges in the adoption of artificial intelligence (AI) for letter of credit (LC) automation in trade finance. Synthesizing prior interdisciplinary research, the review finds that AI technologies—such as machine learning and natural language processing—offer substantial efficiency, accuracy, and transparency gains in documentary credit examination. However, these benefits are constrained by regulatory uncertainty stemming from legacy legal frameworks, ethical concerns related to algorithmic opacity, bias, and accountability, and organizational challenges involving trust, governance, and workforce readiness. The findings highlight that AI-driven LC automation constitutes a socio-technical transformation rather than a purely technological upgrade, requiring alignment between evolving regulation, responsible AI governance, and organizational change management. This study contributes to the trade finance and digital transformation literature by providing an integrated perspective on how transparency can be institutionalized without undermining trust in automated financial decision-making

Elsa Pramudita; Cinta Aprilia Putri; Wiwin Luqna Hunaida

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

Eva Athifah; Muhamad Ihsan Khuluki; Beta Hikmah Zahrotunnisa; Dinda Rahmanida; Siswadi Siswadi

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

Azhar Amir Zein; Jihan Fakhirah Yahya

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Nahwu (Arabic grammar) is a fundamental discipline in learning the Arabic language, helping to prevent errors in speech and serving as a primary key to clearly understanding Islamic legal texts. However, in practice, the teaching of Nahwu often faces complex challenges, particularly the lack of active participation among female students and their uneven mastery of the subject. Therefore, this study aims to explore the problems in teaching Nahwu at Al-Madani Islamic Boarding School in Cikalong and to identify the factors causing these issues. This study aims to: (1) reveal the problems faced by second-grade female students of KMI in learning Nahwu at Al-Madani Islamic Boarding School in Cikalong, and (2) identify the contributing factors influencing the emergence of these problems. This research employs a descriptive qualitative approach. The researcher used three data collection techniques: classroom observation, in-depth interviews with the Nahwu teacher, and questionnaires distributed to the students. For data analysis, the researcher applied the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. To ensure data validity, data triangulation techniques were used. The results of the study indicate that the problems are divided into two main aspects: (1) learning-related problems, including the gap between memorization of grammatical rules and their application (i‘rab), high levels of academic anxiety, and decreased classroom concentration; and (2) contributing factors, including methodological factors, linguistic-psychological factors, and classroom management factors. The researcher suggests that teachers adopt more interactive teaching methods and media, as well as innovative visual tools to reduce the abstract nature of Nahwu materials and enhance students’ functional understanding. Additionally, activating “Halaqah Nahwiyyah” (grammar study circles) in dormitories is recommended to overcome psychological barriers and improve students’ linguistic confidence.

Fittin Nurhaliza; Putri Damayanti; Mhd. Hatta; Mhd. Daswar; Kasman Kasman

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The implementation of active learning models such as Problem-Based Learning (PBL) and Project-Based Learning (PjBL) at the junior high school level is often constrained by the complexity of instructional time management. This study aims to examine the role of the principal’s instructional leadership in addressing time management dilemmas in the implementation of active learning at SMP Negeri 6 Panyabungan. A qualitative approach with a descriptive method was employed in this study. Data were collected through non-participant observation and in-depth interviews with key informants, namely the school principal and an Islamic Religious Education (PAI) teacher selected as representatives of field conditions. The findings reveal three main results. First, teachers’ time management constraints are caused by weak control of learning activity transitions, noisy classroom conditions during group division, and low initial student learning readiness. Second, the principal implemented several concrete interventions, including the adoption of block scheduling, clinical supervision focused on classroom management, and the optimization of the Subject Teacher Forum (MGMP) or school learning community. Third, these interventions improved teachers’ instructional efficiency, strengthened classroom activity control, and created a more structured active learning process. However, sustainability challenges remain, particularly resistance from senior teachers who tend to prefer conventional teaching methods. This study concludes that adaptive and solution-oriented instructional leadership is a key factor in addressing the complexity of time management constraints in active learning implementation.

Rizky Aprilia Andinda Putri

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The development of discipline in children should begin at an early age, particularly in managing time for studying, playing, worship, and resting. Simple time management assistance activities are conducted to help children understand the importance of time regulation and to foster disciplined behavior in their daily activities. These activities include introduction sessions, material delivery, question-and-answer sessions, as well as the distribution of gifts and group photo sessions, all carried out in an interactive and participatory manner. The results indicate that children begin to organize their daily schedules, follow instructions, and demonstrate gradual improvements in discipline. The research method used is Participatory Action Research (PAR), which actively involves children, facilitators, and teachers/ustadzah in the stages of planning, implementation, observation, and reflection. This approach enables children to learn by doing, fostering a sense of responsibility, critical thinking skills, and the development of positive habits in a sustainable manner. The activity is also supported by the active participation of teachers/ustadzah and the facilitation team to enhance the effectiveness of the learning process; therefore, simple time management assistance based on the PAR method is effective in fostering discipline and orderliness in children from an early age.

Jiyan Suhada; Hary Setyawan; Kelvin Andrean

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of Artificial Intelligence (AI) technology requires an improvement in digital literacy and skills among students, particularly at the vocational high school level. However, many students still lack sufficient understanding of the basic concepts and practical applications of generative AI in learning. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aims to enhance students’ understanding of AI technology through generative AI training at SMK Al-Muhajirin Depok. The methods used in this program include interactive lectures, demonstrations of generative AI applications, and hands-on practice sessions. The activity was attended by 30 students and supported by the school management. The results indicate a significant improvement in students’ understanding of generative AI concepts and their ability to apply the technology in a simple learning context. In addition, students gained awareness of the ethical use of AI in an appropriate and responsible manner. Therefore, this PKM activity contributes positively to improving students’ digital literacy and readiness to face technological advancements in the modern era.

Sri Rahayu; Mirza Anindya Pangestika

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Early Childhood Education (PAUD) or Kindergarten (TK) is an important level of education in building the foundations for children's overall development, covering aspects of religious and moral values, physical-motor skills, cognitive skills, language, social-emotional skills, and the arts. The development of PAUD/TK currently shows a positive trend, as seen in the increasing public awareness, number of institutions, and participation of children aged 4–6 years. However, challenges still arise, such as limited facilities and infrastructure, variations in educator competence, differences in access to services between regions, and the need for stimulation at home. Competition among early childhood education institutions is quite fierce, driving innovation in learning quality, teacher competence, facilities, and flagship programs. In this context, marketing management plays a strategic role in building the institution's image, conveying information about educational services, identifying community needs, and increasing the institution's competitiveness in an ethical and sustainable manner. TK Muslimat NU Pakembaran, as a religious-based PAUD institution, plays an important role in developing children's development and instilling Islamic values. Although the marketing strategy is still simple and predominantly based on a familial approach and word-of-mouth promotion, these efforts are effective in building community trust and loyalty. In the future, strengthening a more systematic marketing management can increase competitiveness, expand the reach of information, and support the sustainability of the institution in providing quality, religious, and character-building early childhood education services.

Arnelita Ayu Az-zahwa; Herdiani Romadhona; Annisa Aulia Rahmah; Blezend Syahrira Rona Maynando; Yesha Verlita Evelin +3 more

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

Bening Tirta Wibowo; Friski Ardeka Sahda Rianestu; Indra Devian Lumban Gaol

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

As a priority program that utilizes a large portion of the state budget in its implementation, the Free Nutritious Meals (MBG) program that requires transparent and accountable financial management. This study examines transparency and state financial oversight in the implementation of the Free Nutritious Meals Program. It employs a qualitative approach based on a literature review of various policy sources, government reports, and relevant news coverage. The results of the analysis indicate that the government has made efforts to strengthen governance through the development of digital reporting mechanisms and by enhancing the capacity of program implementers via e-learning systems and financial reporting applications for a partners of the Nutrition Service Units (SPPG). Strengthening and greater transparency of information regarding the allocation and implementation of the program’s budget are needed to ensure public access, thereby realizing transparent and accountable public financial management in the implementation of the Free Nutritious Meals Program.