This study aims to evaluate the transparency and effectiveness of the use of the 2025 Regional Revenue and Expenditure Budget (APBD) in flood management in DKI Jakarta Province. Although the provincial government has allocated a large budget, the problem of flooding is still an annual issue that has not been resolved. Using a qualitative case study approach and George C. Edward III's policy implementation theory as an analytical tool, this study examines four key variables: communication, resources, implementer disposition, and bureaucratic structure. The results of the study indicate that policy implementation faces various obstacles such as communication with minimal public participation. Limited technical and human resources, implementer caution due to bureaucratic pressure, and weak integration between agencies. This study concludes that the problem of flooding in Jakarta is not only related to technical aspects, but is also a reflection of the suboptimal regional financial governance and sustainable and accountable public policy implementation system.

Di Lombok Barat, banyak peternak mengalami kesulitan karena minimnya lahan untuk menggembalakan ternak akibat konversi lahan menjadi perumahan dan area industri. Dalam situasi ini, peternak mungkin lupa atau tidak tepat waktu dalam memberikan pakan, serta menghadapi kesulitan dalam mencari rumput. Sebagai solusinya, dikembangkanlah sistem pemberian pakan pelet otomatis untuk sapi yang berbasis Internet of Things (IoT). Metode yang diterapkan dalam pengembangan sistem ini adalah metode prototype. Hasil penelitian menunjukkan bahwa sistem pemberian pakan otomatis berbasis IoT berfungsi dengan baik sesuai dengan komponen yang digunakan. Sistem ini memanfaatkan servo, sensor ultrasonik, sensor RTC, dan dilengkapi dengan LCD untuk menampilkan informasi mengenai sisa pakan dan status pakan (on atau off).

The use of technology in website-based buying and selling transactions has grown rapidly, especially in e-commerce. However, marketing of processed sea cucumber products is still done conventionally, which causes limited market reach and transaction efficiency. This study aims to develop a web-based e-marketspace system to improve the effectiveness of marketing and transactions of processed sea cucumber products. The method used in this study is the Web Information System Development Methodology (WISDM), which allows for rapid and sustainable system development according to user needs. The results of the study indicate that the system developed can improve transaction efficiency, expand marketing reach, the development of a website-based e-marketspace system for selling sea cucumbers can provide significant benefits for business actors in increasing efficiency and marketing reach. This system simplifies the transaction process by providing a digital platform that can be accessed by customers widely, thus supporting the growth of the marine product industry, especially processed sea cucumber products.
 

The Terashijab store was founded in 2018, is engaged in fashion sales, located in Dukuh Kajaan RT 01 RW 03, Purworejo Village, Ringinarum District, Kendal Regency, Central Java. In carrying out its activities, there are always promotions, sales and purchase transactions. However, the Terashijab shop does not yet have a special media as a place to increase sales and expand the sales area of ??the shop. In recording sales and purchase transactions, manual recording is still used, namely the recording is still in the ledger which results in the resulting financial reports being unsuitable, as well as the vulnerability of data storage and difficulty in finding data so that it is not yet effective and easier in making financial reports. Based on this research, the authors designed and made the E-Commerce System application at the Hijab Store Using the Accrual Basis Method in Recording Transactions. The purpose of making this system is so that the store has a special media in increasing sales and expanding the sales area of ??the store and for handling, processing sales data and making financial reports no longer manually and becoming more efficient and safer in storing company data.