This study aims to evaluate the efficiency and effectiveness of the management of the Village Revenue and Expenditure Budget (APBDesa) in Yosonegoro Village, Limboto Barat District, Gorontalo Regency, for the 2019–2023 fiscal years. The research is grounded in the strategic importance of optimal village fund management as a key instrument to promote sustainable rural development. A mixed-methods approach was employed using a case study design, combining quantitative analysis of budget realization data with qualitative insights from interviews with village officials. The findings reveal that expenditure efficiency remains relatively low, with an average efficiency ratio of 94.57%, primarily due to underutilized funds in key sectors such as MSMEs, community empowerment, and cultural programs. In contrast, revenue management performed well, with an average effectiveness ratio of 97.50%, indicating the village's ability to meet most of its revenue targets. These results suggest the need for more thorough program evaluations, increased community participation, and enhanced transparency in financial governance to strengthen fiscal accountability and ensure village development aligns with the actual needs of local residents

Kompetensi Sumber Daya Manusia (SDM) merupakan hal yang sangat penting dalam sebuah organisasi atau instansi, selain itu Budaya organisasi juga tak kalah pentingnya. Budaya organisasi bisa menjadi instrument keunggulan kompetitif yang utama, yaitu bila budaya organisasi mendukung strategi organisasi, memiliki strategi dalam menjalankan usaha/bisnis sangatlah penting agar dapat eksis dalam menghadapi iklim persaingan dan ekonomi yang cukup lesu saat ini. Oleh sebab itu peran budaya dan sumber daya manusia untuk mencapai tujuan. Dengan adanya dua komponen diatas diharapkan bagi para pemilik/karyawan UMKM bisa memaksimalkan kinerja mereka dan bisa mempertahankan usaha tersebut. Adapun Permasalahan yang ada pada usaha UMKM ini adalah perlunya meningkatkan kompetensi SDM kemudian membangun dan menguatkan budaya organisasi, meningkatkan manajemen strategi, keterampilan sehingga bisa meningkatkan kinerja UMKM dan bisa bertahan ditengah persaingan yang sengit pada saat ini. Pada intinya yang dimiliki SDM masih perlu ditingkatkan untuk menciptakan kesadaran mengenai pentingnya memiliki kompetensi dan membangun budaya kerja yang lebih baik baik sehingga bisa tetap bertahan dan sustainable. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan peningkatan kompetensi sumber daya manusia.
 
Metode yang digunakan dalam melaksanakan kegiatan ini adalah membuat rencana kegiatan pengabdian pada masyarakat yang meliputi tahap persiapan, perencanaan dan pelaksanaan.

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta.
Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded.
Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions.
Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.

This study explains innovation strategy's role in mediating entrepreneurial orientation's effect on MSME business performance. This research was conducted in MSME in Central Java, Indonesia. This analytical study explores empirical relationships using a descriptive observational, cross-sectional, deductive, and quantitative approach, statistical software Smart PLS, and a sample of 260 respondents. The analysis results show that entrepreneurial orientation also has a significant positive effect on innovation strategy, which in turn has a significant positive effect on MSME business performance. Entrepreneurial orientation has a significant positive effect on the performance of MSMEs. Innovation strategy has a mediating factor between entrepreneurial orientation and MSME business performance.

Islamic religious education in schools plays an important role in instilling religious values through effective communication between teachers and students and using appropriate media. This study aims to analyze the influence of communication styles (verbal and non-verbal) and communication media (print and electronic) of Islamic Religious Education teachers on students' religious attitudes in schools. The approach used is an associative quantitative approach to explore the relationship between these variables. Data collection was conducted using a questionnaire with a Likert scale, selected to measure students' religious attitudes objectively. The research sample comprised 86 respondents, chosen through purposive sampling with specific criteria, such as students actively participating in lessons and at specific grade levels. The data obtained were analyzed using SPSS, involving validity and reliability tests, classical assumptions, and multiple linear regression (including t-test and F-test). The analysis results show that the teachers' communication style has a significant and positive effect on students' religious attitudes (Sig. 0.000). In contrast, the communication media shows a significant but negative effect (Sig. 0.004). Simultaneously, both variables significantly affect students' religious attitudes (F-test, Sig. 0.000). These findings indicate that although a good communication style can improve students' religious attitudes, inappropriate communication media may negatively affect those attitudes. Therefore, teachers need to choose the right communication style and media, considering the context and characteristics of the students, to support the optimal development of religious character. 

This study aims to analyze the influence of Material Flow Cost Accounting (MFCA) and Green Accounting on Sustainable Development, with Resource Efficiency as a moderating variable. The independent variables in this study are Material Flow Cost Accounting and Green Accounting, while the dependent variable is Sustainable Development. Resource Efficiency serves as the moderating variable. The population in this study consists of employees working in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a simple random sampling technique, with a total of 84 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that Material Flow Cost Accounting and Green Accounting have a significant influence on Sustainable Development. Furthermore, Resource Efficiency strengthens the relationship between MFCA and Green Accounting with Sustainable Development

The training program in sports is the most important thing in achieving an achievement that is the main target of each team. This factor is none other than the existence of long-term coaching and various training programs. This factor is none other than the existence of long-term coaching and various training programs. A coach provides a variety or varied training program to be evaluated at the end of the training. The purpose of the evaluation itself is to correct mistakes from either the training program or the athlete. The research method of evaluating the CIPP program (context, input, process, product) using quantitative and qualitative descriptive methods. The results of the research on the Evaluation of the Coaching of the Futsal Club Mitra Fc U-20 Sumenep Regency, received a score of 3.35 which is categorized as very good. 3) Process The results of the research on the Evaluation of the Futsal Club Mitra Fc U-20 Sumenep Regency, received a score of 3.35 which is in the very good category. 4) Product The results of the research on the Evaluation of the Futsal Club Mitra Fc U-20 Sumenep Regency, received a score of 3.31 which is in the very good category. Based on the results of the research that has been carried out, there are the following conclusions: 1. Aspects of context, input, process, product. With good performance indicators, excellent efforts, and good results.
 

Attention to migrant workers is a cross-sectoral joint work, such as the penta-helix approach, especially when they change status to former migrant workers. The community can empower former migrant workers by paying attention to their potential. The purpose of the research is to provide ideas for the design of learning community models for creative economy actors in the performing arts sub-sector for former migrant workers. The research methodology approaches quantitatively two creative economy communities. The research sample of former migrant workers who are members of the creative economy community engaged in the performing arts sub-sector was 65 people. Research findings that the empowerment of former Indonesian migrant workers can be done with a non-formal learning approach. Through an andragogy approach, learning organizations, adult habits, and non-formal learning components encourage the entrepreneurial independence of creative economy actors, thus providing a reference for a learning community model design with six stages (community negotiation, activity planning, Training on the job, strengthening social networks, performance actions, activity evaluation). The conclusion of the research results shows the impact of the development of former migrant workers, after participating in activities in the creative economy community can exploit themselves and stimulate the embryo of a business group that is integrated between non-formal learning and a facility for creative economy activities performing arts.

The construction of the digital marketing transformation model is the result of input from several stakeholders, namely empirical condition analysis, theoretical studies, and in-depth studies of the results of the training so that the essence of digital marketing training is obtained in increasing the income of business actors. Marketing issues for business actors are the most important part of influencing the progress of a business, this is influenced by good communication skills. The digital era 4.0 encourages business people to always be adaptive to technology, especially when used as a marketing strategy for a business. Initially, small business actors were not very responsive to technological conditions, but Covid 19 had an impact on the sustainability of their businesses and only technology-adaptive business actors were still surviving. This research reveals a training model that can be used by the community or government in transforming digital marketing capabilities for small businesses. Qualitative research methods are used to uncover arguments, theoretical analysis, and empirical conditions that occur in society through interviews, documentation, and observation techniques. The results of the study show that this conceptual model can work well and is able to solve the financial problems of business actors if careful assistance is carried out involving various parties.

This study aims to analyze the effect of work motivation and organizational culture on job satisfaction and its impact on employee performance at the BMKG Malang Climatology Station. The research method used is quantitative with an explanatory research approach. Data were collected through questionnaires distributed to 37 employees using a census technique. Data analysis was conducted using path analysis with SPSS version 20. The results show that work motivation has a positive and significant effect on job satisfaction (? = 0.386; p = 0.011). Organizational culture also has a positive and significant impact on job satisfaction (? = 0.446; p = 0.004). Both work motivation and organizational culture have a positive effect on employee performance, with coefficients of 0.311 (p = 0.015) and 0.266 (p = 0.042), respectively. Job satisfaction significantly influences employee performance (? = 0.405; p = 0.004). The indirect effect of work motivation and organizational culture on performance through job satisfaction is 15.6% and 18.1%, respectively. In conclusion, enhancing work motivation and organizational culture can improve employee performance both directly and through job satisfaction. Therefore, BMKG is advised to strengthen its motivation system and foster a positive organizational culture to optimize employee satisfaction and performance in the workplace.