Indonesian Journal of Cultural and Community Development
type: channel
description: Indonesian Journal of Cultural and Community Development (IJCCD) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo three times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. The scope of this journal is appropriate subjects including, but not limited to, the knowledge of the rural, urban, culture, heritage, and community development.
publisher: Universitas Muhammadiyah Sidoarjo
language: en
publication name: Indonesian Journal of Cultural and Community Development
issn: 2615-6180
items: The Style of Abstract Art and Its Impact on Contemporary Design in Architecture
items: Contemporary Museum Strategies in Employing Digital Art: An Analytical Study on the Preservation and Display of the Digital Image
items: Information Technology and Its Role in Revitalizing the Tourism Sector in Iraq
items: Accounting Treatment of Damaged Products in UMKM Production Cost Calculation
items: BUMDesa Management Practices Driving Growth of Village Original Revenue
items: Village Apparatus Performance and Public Service Discipline in Pesawahan Village
items: Posyandu Cadres’ Roles in Supporting Stunting-Free Village Initiatives
items: Online Population Administration Services in Dukuhsari Village Governance Practice
items: Web-Based Library Information System for Prasung Village Community Services
items: YouTube Sentiment Reveals Public Perception of Lapindo Mud Tourism
items: Web-Based Tourism Information System for Pasuruan Regency Destinations
items: Business Duration Strengthens Capital and Cost Management for MSME Profitability
items: Target Costing for Accurate Production Costing in a Village Meatball MSME
items: Village Fund Allocation and Community Development Practices in Rangkah Kidul
items: Accountability and Transparency Practices in Village Fund Governance
items: Village Officials and Accountable Governance of Village Funds for SDGs 8
items: Self-Optimism Psychoeducation and Resilience Patterns among Prison Inmates
items: Educational Milk Processing for Community-Based Educational Tourism in Babadan Village
items: Inter-Actor Coordination Challenges in Community-Based Mental Health Services
items: Value Engineering-Based Chip Cutting Machine for Rural UMKM Productivity
items: Women’s Empowerment Through Bouquet Craft Training in Rural Communities
items: Health Based Parenting Education for Child Physical and Mental Wellbeing
items: Role of BUMDes in Community-Based River Tourism Management
items: Human Resource Capacity Challenges in Village Information System Implementation
items: Gadget Use and Islamic Education Achievement among Elementary School Children
items: Qori-khona Architecture of the 18th Century as the Naqshbandiya Museum
items: Extended Village Head Tenure and Community Welfare in Tanggulangin
items: Internal Control and Integrity in Preventing Village Financial Fraud
items: Sustainable Business Development of Village Enterprises
items: Financial Accountability in Village-Owned Enterprises Governance

The Style of Abstract Art and Its Impact on Contemporary Design in Architecture
type: item
description: General Background: Abstract art emerged as a major transformation in modern aesthetics by shifting artistic expression from literal representation toward the exploration of line, color, space, and form as autonomous visual elements. Specific Background: In architecture, these principles have been adopted to reorganize mass, void, light, and material into compositions that communicate intellectual, symbolic, and cultural meanings beyond functional requirements. Knowledge Gap: Although abstract art is widely recognized in visual culture, its philosophical and formal contribution to contemporary architectural design, particularly in Arab and Iraqi contexts, remains insufficiently articulated. Aims: This study aims to identify how the style of abstract art is manifested in contemporary architectural design and to define its principal characteristics. Results: Using a descriptive-analytical approach and examining three architectural samples—the Sultan Qaboos Grand Mosque, the Heydar Aliyev Center, and the Mleiha Archaeological Centre—the study found that abstraction transforms architecture into an intellectual and aesthetic system characterized by geometric simplification, integration of function and beauty, symbolic use of light and color, spatial continuity, and reinterpretation of heritage through modern forms. Novelty: The study proposes a set of theoretical indicators that explain abstraction in architecture, including structural transformation, material reduction, spatial abstraction, elimination of direct reference, and visual dynamism. Implications: These findings demonstrate that abstract art provides a conceptual framework for contemporary architectural design and supports the development of culturally grounded architectural identities within a global design discourse. Highlights: • Abstract art redefines architecture as an intellectual and aesthetic system based on geometry and spatial order. • Light, color, and materials function as symbolic design elements …
subject: Village Development Articles
  topic: section
subject: Article Collections
  topic: category
subject: Computer Science
  topic: category
subject: Arts and Humanities
  topic: category
subject: Abstract Art
  topic: keywords
subject: Contemporary Architecture
  topic: keywords
subject: Architectural Design
  topic: keywords
subject: Geometric Abstraction
  topic: keywords
subject: Spatial Composition
  topic: keywords
creator: Sakina Hassan Khaif Hamad Al-Issawi
rights: Copyright (c) 2026 Sakina Hassan Khaif Hamad Al-Issawi https://creativecommons.org/licenses/by/4.0
date: 2026-05-17
publication date: 2026-05-17
starting page: 10.21070/ijccd.v16i2.1298
ending page: 10.21070/ijccd.v16i2.1298
doi: 10.21070/78efjm26

Contemporary Museum Strategies in Employing Digital Art: An Analytical Study on the Preservation and Display of the Digital Image
type: item
description: General Background: The integration of digital technology has transformed visual arts, giving rise to digital art and redefining museum practices. Specific Background: Contemporary museums increasingly adopt digital systems for displaying, documenting, and preserving digital images while incorporating interactive audience experiences. Knowledge Gap: Despite widespread adoption, challenges persist regarding long-term preservation, technological obsolescence, and the absence of unified digital management protocols. Aims: This study examines museum strategies in digital art display, analyzes preservation methods, and evaluates artist and institutional practices within digital museum contexts. Results: Findings reveal diverse display approaches ranging from individual screens to immersive interactive environments that facilitate direct audience engagement. However, insufficient technical expertise and lack of standardized preservation frameworks threaten the sustainability of digital artworks. Additionally, integrating educational technologies with digital exhibitions strengthens audience interaction, while structured digital governance policies support artwork continuity. Novelty: The study provides a comprehensive analytical synthesis linking display strategies, preservation challenges, and governance mechanisms within contemporary digital museums. Implications: Establishing standardized preservation protocols, strengthening technical training, and integrating educational and technological systems are essential to ensure the long-term sustainability and accessibility of digital art in museum environments. Highlights: Diverse exhibition formats enable direct visitor interaction with digital artworks. Absence of unified preservation standards risks media deterioration and data loss. Governance policies support continuity and re-exhibition of digital collections Keywords: Digital Art, Contemporary Museums, Digital Preservation, Interactive Display, Visual Arts
subject: Arts and Heritage Development Articles
  topic: section
subject: Arts and Humanities
  topic: category
subject: Digital Art
  topic: keywords
subject: Contemporary Museums
  topic: keywords
subject: Digital Preservation
  topic: keywords
subject: Interactive Display
  topic: keywords
subject: Visual Arts
  topic: keywords
creator: Buraq Ali Ahmed Alawadi
rights: Copyright (c) 2026 Buraq Ali Ahmed Alawadi https://creativecommons.org/licenses/by/4.0
date: 2026-04-30
publication date: 2026-04-30
doi: 10.21070/nd1edv36

Information Technology and Its Role in Revitalizing the Tourism Sector in Iraq
type: item
description: General Background: Tourism is a strategic driver of sustainable development, yet the Iraqi tourism sector faces structural challenges in adapting to digital transformation. Specific Background: This study examines information technology through smart technologies, tourist impression, and tourist experience as determinants of tourism sector revitalization, including serious learning, socialization, stress reduction, and self-development. Knowledge Gap: Limited integration of digital tools in local tourism institutions and insufficient empirical models linking technological dimensions with psychological and social tourism outcomes remain unresolved. Aims: The research aims to analyze the role of information technology in revitalizing the tourism sector in Iraq based on employee perspectives in tourism and travel companies in Baghdad. Results: Using data from 117 valid responses analyzed via SPSS and SmartPLS, findings reveal a strong positive and statistically significant relationship, with information technology explaining 53% of tourism sector revitalization, while smart technologies, tourist impression, and tourist experience all show significant contributions. Novelty: The study presents an integrated applied model connecting technological dimensions with cognitive and social tourism outcomes within a local Iraqi context. Implications: The results highlight the necessity of strengthening digital infrastructure, supporting technology-based tourism services, and adopting e-tourism strategies to improve service quality, tourist satisfaction, and sectoral growth. Highlights: • Strong statistical relationship confirms digital systems as a key driver of tourism recovery • Technological dimensions jointly explain more than half of sector development factors • Employee perceptions indicate high readiness for adopting modern digital practices Keywords: Information Technology, Tourism Sector Revitalization, Smart Technologies, Tourist Experience, E-Tourism
subject: Arts and Heritage Development Articles
  topic: section
subject: Information Technology
  topic: keywords
subject: Tourism Sector Revitalization
  topic: keywords
subject: Smart Technologies
  topic: keywords
subject: Tourist Experience
  topic: keywords
subject: E-Tourism
  topic: keywords
creator: Rasool Salim Maseer
rights: Copyright (c) 2026 Rasool Salim Maseer https://creativecommons.org/licenses/by/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 10.21070/ijccd.v17i2.1295
ending page: 10.21070/ijccd.v17i2.1295
doi: 10.21070/ijccd.v17i2.1295

Accounting Treatment of Damaged Products in UMKM Production Cost Calculation
type: item
description: General Background: Accurate cost accounting is essential for small enterprises to determine reliable production costs and financial reports. Specific Background: Many rural UMKM still rely on simple daily cash records without following the accounting cycle, including in handling damaged products during production. Knowledge Gap: Limited understanding of proper accounting treatment for damaged goods causes miscalculation of cost of production and reduces the reliability of financial information for external use. Aim: This study examines how damaged products are treated in calculating the cost of production at Pia Karomah UMKM in Kampung Pia, Pasuruan. Results: Findings show that financial records are manual and limited to income–expense notes, damaged products are not recorded according to cost accounting procedures, and production costs are calculated only from visible expenses. Novelty: The study links damaged-product accounting practices with rural UMKM financial literacy within a village-based production center. Implications: Strengthening accounting knowledge through training and guidance is necessary to improve cost calculation accuracy and financial reporting practices among village UMKM.
subject: Community Education Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Damaged Products
  topic: keywords
subject: Cost Of Production
  topic: keywords
subject: UMKM Accounting
  topic: keywords
subject: Financial Records
  topic: keywords
subject: Village Enterprise
  topic: keywords
creator: Putri Maulidiah Khasanah
creator: Sarwenda Biduri
rights: Copyright (c) 2025 Putri Maulidiah Khasanah , Sarwenda Biduri https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/rqfsnb68

BUMDesa Management Practices Driving Growth of Village Original Revenue
type: item
description: General Background: Village-Owned Enterprises (BUMDesa) are strategic instruments for strengthening local economies and supporting village financial independence in Indonesia. Specific Background: BUMDesa Sumber Abadi Ngaban manages multiple business units contributing to the Village Original Revenue (PADes), yet faces managerial and legal challenges. Knowledge Gap: Limited studies examine how practical management principles within BUMDesa translate into measurable PADes growth at the village level. Aims: This study analyzes the management of BUMDesa Sumber Abadi Ngaban using Prajudi Atmosudirdjo’s management principles to understand its role in PADes growth. Results: Findings show that clear division of work, authority, discipline, direction, and team spirit supported the operation of four active business units, increasing PADes from IDR 120 million (2021) to IDR 240 million (2024), although planning and legal formalization remain constraints. Novelty: The study connects classical management principles with empirical BUMDesa practices and PADes data in a real village context. Implications: Strengthening planning capacity, human resources, and legal status is essential for optimizing BUMDesa governance and sustaining village revenue growth.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: BUMDesa
  topic: keywords
subject: Village Management
  topic: keywords
subject: PADes
  topic: keywords
subject: Community Development
  topic: keywords
subject: Organizational Governance
  topic: keywords
creator: Rizky Akbar
creator: Hendra Sukmana
rights: Copyright (c) 2025 Rizky Akbar, Hendra Sukmana https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/6xmyjz25

Village Apparatus Performance and Public Service Discipline in Pesawahan Village
type: item
description: General Background: Village government plays a central role in delivering administrative public services that directly shape community satisfaction. Specific Background: In Pesawahan Village, Porong District, inconsistencies were observed in task distribution, work discipline, and service timeliness among village apparatus. Knowledge Gap: Previous studies discuss village service quality, yet limited attention is given to how internal discipline, technological ability, and task misalignment simultaneously shape service delivery. Aim: This study describes and analyzes the performance of village apparatus based on work quality, promptness, and responsibility. Results: Findings show that work quality and responsibility are well demonstrated through friendliness, document accuracy, and collaborative task completion, supported by adequate facilities and technological use. However, promptness remains problematic due to irregular attendance, absence of service hour information, and dependence on certain officials for signatures. Novelty: This study reveals how strong service quality can coexist with weak time discipline, creating hidden inefficiencies in village administration. Implications: Strengthening SOP implementation, work discipline, and task alignment is essential for improving administrative reliability at the village level.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Village Governance
  topic: keywords
subject: Apparatus Performance
  topic: keywords
subject: Public Service
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Administrative Services
  topic: keywords
creator: Abigil Satria Rifana
creator: Lailul Mursyidah
rights: Copyright (c) 2025 Abigil Satria Rifana, Lailul Mursyidah https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/m87bgb11

Posyandu Cadres’ Roles in Supporting Stunting-Free Village Initiatives
type: item
description: General Background: Stunting remains a critical public health concern in Indonesia, requiring community-based prevention at the village level. Specific Background: Posyandu cadres serve as frontline community actors who assist health workers in monitoring child growth and educating mothers. Knowledge Gap: Limited studies describe how cadres’ roles operate through behavioral, facility, and social support factors in village stunting prevention. Aims: This study examines the roles of toddler Posyandu cadres in Balongdowo Village using Lawrence Green’s predisposing, enabling, and reinforcing factors. Results: Findings show that cadres actively provide education through pregnant-mother classes and WhatsApp communication (predisposing), face limitations in facilities and infrastructure that require borrowing equipment and personal initiative (enabling), and receive strong support through training and collaboration with health professionals and nutritionists (reinforcing). However, participation barriers and limited cadre capacity due to age remain challenges. Novelty: The study integrates behavioral theory with real community health practices to explain how cadre roles function within village stunting prevention. Implications: Strengthening facilities, cadre regeneration, and sustained training are essential to support community-driven stunting prevention and village health services.
subject: Community Education Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Posyandu Cadres
  topic: keywords
subject: Stunting Prevention
  topic: keywords
subject: Community Health
  topic: keywords
subject: Village Development
  topic: keywords
subject: Maternal Education
  topic: keywords
creator: Hamri Oky
creator: Ilmi Usrotin Choiriyah
rights: Copyright (c) 2025 Hamri Oky, Ilmi Usrotin Choiriyah https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/tjez9x48

Online Population Administration Services in Dukuhsari Village Governance Practice
type: item
description: General Background: Digital transformation in public services encourages villages to adopt online administrative systems to improve service delivery. Specific Background: Dukuhsari Village implements the Plavon Dukcapil platform to manage population administration requests through a village-facilitated online process. Knowledge Gap: Limited empirical evidence explains how village institutions operationalize digital services amid infrastructure limits, digital literacy variation, and persistent offline preferences among residents. Aims: This study analyzes how village governance practices align with online population administration through goal achievement, integration, and adaptation perspectives. Results: Findings show strong institutional commitment, alignment between village goals and citizen needs, adequate facilities, and responsive staff support, while challenges include website delays, overlooked system notifications, limited waiting space, and KTP-EL blank shortages. Novelty: The study reveals how digital service implementation in rural settings depends not only on technology availability but on organizational readiness, physical facilities, and continuous digital literacy efforts. Implications: Insights inform village governments and policymakers on managing digital population services through organizational coordination, infrastructure support, and human resource preparedness.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Village Governance
  topic: keywords
subject: Digital Public Service
  topic: keywords
subject: Population Administration
  topic: keywords
subject: Digital Literacy
  topic: keywords
subject: Rural Service Delivery
  topic: keywords
creator: Nadela Zakaria Azizi
creator: Isna Fitria Agustina
rights: Copyright (c) 2025 Nadela Zakaria Azizi, Isna Fitria Agustina https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/15f64a20

Web-Based Library Information System for Prasung Village Community Services
type: item
description: General Background: Information technology adoption in community facilities is increasingly necessary to support organized public services. Specific Background: The Prasung Village Hall library managed borrowing, returns, and membership records manually, leading to inefficiencies and data risks. Knowledge Gap: Limited implementation of structured web-based systems in village libraries constrains systematic data management and service delivery. Aims: This study designed and implemented a website-based library information system tailored to the operational needs of the Prasung Village library. Results: The system computerized member registration, book cataloging, borrowing–return transactions, barcode generation, reporting, and fine management, verified through black-box testing with successful functional outcomes. Novelty: The integration of flowchart, DFD, ERD, and the waterfall model produced a context-specific digital library system for village-level services. Implications: The system supports organized library administration, reduces paper-based records, and provides structured access to educational resources for the local community.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Web-Based System
  topic: keywords
subject: Village Library
  topic: keywords
subject: Information System Design
  topic: keywords
subject: Community Education Service
  topic: keywords
subject: Digital Library Management
  topic: keywords
creator: Ivan Khasani
creator: Hindarto
creator: Sumarno
creator: Nuril Lutvi Azizah
rights: Copyright (c) 2025 Ivan Khasani, Hindarto, Sumarno, Nuril Lutvi Azizah https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/4vzd0h26

YouTube Sentiment Reveals Public Perception of Lapindo Mud Tourism
type: item
description: General Background: Social media platforms provide extensive public opinion data that can be utilized to understand perceptions of tourism destinations. Specific Background: YouTube comments related to Lapindo Mud tourism contain diverse viewpoints reflecting visitors’ experiences and societal responses to the site. Knowledge Gap: Limited studies analyze public sentiment toward disaster-related tourism destinations using machine learning–based text mining approaches. Aims: This study classifies YouTube user comments to identify sentiment patterns regarding Lapindo Mud tourism using TF-IDF weighting and the K-Nearest Neighbor (K-NN) algorithm. Results: From 520 labeled comments, the model achieved 78% accuracy, with higher precision and recall in identifying negative sentiment than positive sentiment. Novelty: The study integrates sentiment analysis, expert-based labeling, and tourism perception assessment to examine how digital discourse represents a disaster-turned-tourism site. Implications: Findings provide insights for tourism stakeholders and local authorities to understand public perception and inform strategies for managing the image and communication of Lapindo Mud as a tourism destination.
subject: Tourism and Hospitality Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Cultural Studies
  topic: category
subject: Sentiment Analysis
  topic: keywords
subject: YouTube Comments
  topic: keywords
subject: Lapindo Mud Tourism
  topic: keywords
subject: K-Nearest Neighbor
  topic: keywords
subject: TF-IDF
  topic: keywords
creator: Muhammad Iqbal Nahariqi
creator: Yulian Findawati
creator: Irwan Alnanrus Kautsar
creator: Mochamad Alfan Rosid
rights: Copyright (c) 2025 Muhammad Iqbal Nahariqi, Yulian Findawati, Irwan Alnanrus Kautsar, Mochamad Alfan Rosid https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/ycffb102

Web-Based Tourism Information System for Pasuruan Regency Destinations
type: item
description: General Background: Rapid advances in information technology enable regions to disseminate tourism information through accessible digital platforms. Specific Background: Pasuruan Regency possesses diverse natural, cultural, culinary, and religious attractions but lacks an integrated system that presents comprehensive and user-participatory tourism data. Knowledge Gap: Previous tourism information systems mainly provided static information without community contribution and administrative validation features. Aims: This study develops a web-based tourism information system that allows users to submit destination data subject to admin verification. Results: The system was built using the waterfall method, successfully passed black-box testing with fully valid functions, and achieved a System Usability Scale score of 68.75, categorized as grade C (acceptable). Novelty: The platform integrates public participation in destination submission with an admin validation workflow within a structured tourism database. Implications: The system provides an accessible medium for tourists and supports local authorities and communities in disseminating tourism information to broaden visitor reach and regional economic activity.
subject: Tourism and Hospitality Development Articles
  topic: section
subject: Computer Science
  topic: category
subject: Social Sciences
  topic: category
subject: Special issue dedicated to International Conference on Tourism 2020---Part 2
  topic: category
subject: Web-Based System
  topic: keywords
subject: Tourism Information
  topic: keywords
subject: User Participation
  topic: keywords
subject: Admin Validation
  topic: keywords
subject: Pasuruan Regency
  topic: keywords
creator: Alan Budi Kusuma Kusuma
creator: Ade Eviyanti
creator: Mochamad Alfan Rosid Rosid
creator: Azmuri Wahyu Azinar Azinar
rights: Copyright (c) 2025 Alan Budi Kusuma Kusuma (Author); Ade Eviyanti , Mochamad Alfan Rosid Rosid, Azmuri Wahyu Azinar Azinar https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/etdcbd93

Business Duration Strengthens Capital and Cost Management for MSME Profitability
type: item
description: General Background: Micro, Small, and Medium Enterprises (MSMEs) play a vital role in sustaining village economies and community livelihoods in Indonesia. Specific Background: Sayangan MSMEs in Kebakalan and Kesambi Villages represent hereditary manufacturing businesses facing challenges in managing capital, production costs, and sales turnover to achieve stable profitability. Knowledge Gap: Prior studies show inconsistent findings regarding how these factors relate to profitability, particularly regarding the role of business duration as a moderating variable in village-based MSMEs. Aim: This study examines the relationships between business capital, production costs, and sales turnover with profitability, while positioning business duration as a moderating factor. Results: Findings reveal that capital and sales turnover are positively associated with profitability, production costs are significant, and business duration strengthens the relationships between capital and costs with profitability but not between sales turnover and profitability. Novelty: The study integrates business duration as a moderating variable within a localized village MSME context, providing a community-based managerial perspective. Implications: Results offer practical guidance for MSME actors to prioritize efficient cost control, optimal capital use, and experiential learning to maintain sustainable profitability in rural enterprises.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: MSMEs
  topic: keywords
subject: Profitability
  topic: keywords
subject: Business Capital
  topic: keywords
subject: Production Costs
  topic: keywords
subject: Business Duration
  topic: keywords
creator: M. Syamsudin Al Hanafi
creator: Heri Widodo
rights: Copyright (c) 2025 M. Syamsudin Al Hanafi, Heri Widodo https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/wsr6pz69

Target Costing for Accurate Production Costing in a Village Meatball MSME
type: item
description: General Background: Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in village economies, yet many rely on traditional cost calculations. Specific Background: Kedai Bakso Gede 5758 in Tenggulunan Village determines selling prices using only raw material and direct labor costs, excluding overhead and distribution expenses. Knowledge Gap: This practice results in understated production costs and imprecise pricing decisions, indicating the absence of comprehensive cost classification in daily operations. Aim: This study analyzes production costs using the target costing method to obtain more accurate cost information and appropriate selling prices. Results: The calculated production cost per portion using target costing is Rp 5,937, higher than the shop’s calculation of Rp 5,500, due to inclusion of factory overhead and delivery costs. The resulting target selling price is Rp 7,718, compared to the current price of Rp 7,000. Novelty: The study demonstrates how target costing can be practically applied in a village culinary MSME with detailed daily production data. Implications: Proper cost classification supports better pricing decisions and cost awareness for village-based MSMEs.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Cultural Studies
  topic: category
subject: Target Costing
  topic: keywords
subject: Production Cost
  topic: keywords
subject: MSME
  topic: keywords
subject: Village Enterprise
  topic: keywords
subject: Cost Classification
  topic: keywords
creator: Melinda Sindy Lorenza
creator: Sarwenda Biduri
rights: Copyright (c) 2025 Melinda Sindy Lorenza , Sarwenda Biduri https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/fegxb478

Village Fund Allocation and Community Development Practices in Rangkah Kidul
type: item
description: General Background: Village funds constitute a central policy instrument for supporting rural development and community welfare in Indonesia. Specific Background: In Rangkah Kidul Village, these funds have been allocated to physical infrastructure and non-physical programs such as health services, social assistance, and community empowerment. Knowledge Gap: Existing studies often emphasize financial outcomes, while limited attention is given to how village fund allocation is realized in daily governance practices and perceived by the community. Aims: This study aims to describe the utilization of village funds in supporting development activities and community programs in Rangkah Kidul Village, Sidoarjo Regency. Results: Using a qualitative descriptive approach through interviews, observation, and documentation, the findings show that village fund allocation aligns with development priorities, particularly infrastructure provision, health services, and social assistance, although challenges remain in human resource capacity and administrative procedures. Novelty: This study offers contextual insight into village-level governance by integrating community perceptions with program implementation processes. Implications: The findings provide practical references for village governments to improve participatory planning, administrative readiness, and sustainable community development practices.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Village Funds
  topic: keywords
subject: Rural Governance
  topic: keywords
subject: Community Development
  topic: keywords
subject: Village Infrastructure
  topic: keywords
subject: Local Empowerment
  topic: keywords
creator: Arik Atus Solikah
creator: Isna Fitria Agustina
rights: Copyright (c) 2025 Arik Atus Solikah, Isna Fitria Agustina https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/3ffdvn66

Accountability and Transparency Practices in Village Fund Governance
type: item
description: General Background: Village fund governance remains a central issue in achieving accountable local administration and sustainable community development. Specific Background: In Indonesia, the Alokasi Dana Desa (ADD) is designed to support village development and community empowerment, yet its management often faces administrative and participatory challenges. Knowledge Gap: Empirical evidence describing how accountability and transparency are practiced at the village level and how these practices relate to development outcomes is still limited. Aims: This study examines the implementation of accountability and transparency in managing ADD in Grinting Village, Sidoarjo Regency. Results: Using a descriptive qualitative approach through observations, interviews, and document analysis, the findings show that open reporting mechanisms, community involvement, and adherence to regulatory standards contribute to orderly financial administration and increased public trust. However, limitations remain in the capacity of village officials and the consistency of periodic reporting. Novelty: This study provides a detailed process-based account of ADD governance aligned with national regulations at the village level. Implications: The findings suggest that strengthening administrative capacity and public literacy is essential for sustaining accountable village governance and supporting equitable community development.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Village Fund Governance
  topic: keywords
subject: Accountability
  topic: keywords
subject: Transparency
  topic: keywords
subject: Community Empowerment
  topic: keywords
subject: Local Development
  topic: keywords
creator: Lailatul Widiya Astutik
creator: Hadiah Fitriyah
rights: Copyright (c) 2025 Lailatul Widiya Astutik, Hadiah Fitriyah https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/jcybgq66

Village Officials and Accountable Governance of Village Funds for SDGs 8
type: item
description: General Background: Village fund governance is central to strengthening local development and achieving Sustainable Development Goals (SDGs), particularly inclusive economic growth. Specific Background: In Indonesia, large fiscal transfers to villages demand transparent and accountable management by village officials to prevent misuse and ensure community benefits. Knowledge Gap: Existing studies often emphasize administrative compliance, while limited attention is given to how village officials operationalize transparency and accountability within local socio-institutional contexts. Aims: This study examines the role of village officials in managing village funds transparently and accountably as part of SDGs Goal 8 implementation. Results: Using a qualitative case study in Tambak Kalisogo Village, findings show that transparency is practiced through participatory budgeting, public reporting, and digital financial systems, while accountability is reinforced by multi-level reporting, community oversight, and institutional collaboration. Novelty: The study highlights a governance practice that integrates formal regulations with participatory and digital mechanisms at the village level. Implications: These findings suggest that strengthening institutional capacity and community involvement is essential for sustainable and inclusive village economic development aligned with SDGs 8.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Village governance
  topic: keywords
subject: Transparency
  topic: keywords
subject: Accountability
  topic: keywords
subject: Village funds
  topic: keywords
subject: SDGs 8
  topic: keywords
creator: Siti Fatikhatur Riskiyah
creator: Sigit Hermawan
rights: Copyright (c) 2025 Siti Fatikhatur Riskiyah, Sigit Hermawan https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/cy8a0g43

Self-Optimism Psychoeducation and Resilience Patterns among Prison Inmates
type: item
description: General Background: Prison inmates face psychological stressors that require strong resilience to adapt and prepare for social reintegration. Specific Background: Psychoeducation focusing on self-optimism is frequently used in correctional settings to support inmates’ mental adjustment, yet outcomes vary. Knowledge Gap: Empirical evidence remains limited regarding how self-optimism psychoeducation relates to changes in inmate resilience, particularly in Indonesian Class I penitentiaries. Aims: This study examined resilience patterns before and after self-optimism psychoeducation among inmates of Class I Surabaya Penitentiary. Results: Using a quasi-experimental one-group pretest–posttest design with 57 participants, statistical analysis showed no significant difference between pretest and posttest resilience scores, although descriptive data indicated shifts across low, moderate, and high resilience categories. Novelty: The study provides context-specific evidence that informational psychoeducation alone may not sufficiently shift resilience levels within a short intervention period. Implications: Findings suggest that psychoeducation should be integrated with sustained support strategies, such as social support and emotional coping approaches, to better address inmates’ psychological needs and rehabilitation goals.
subject: Community Education Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Psychoeducation
  topic: keywords
subject: Self-Optimism
  topic: keywords
subject: Resilience
  topic: keywords
subject: Prison Inmates
  topic: keywords
subject: Rehabilitation
  topic: keywords
creator: Wendy Afuan Fakhri
creator: Lely Ika Mariyati
rights: Copyright (c) 2025 Wendy Afuan Fakhri, Lely Ika Mariyati https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/2bxs4439

Educational Milk Processing for Community-Based Educational Tourism in Babadan Village
type: item
description: General Background Milk is a nutritious commodity with high susceptibility to microbial contamination if improperly processed. Specific Background Babadan Village possesses strong dairy farming potential, yet community understanding of hygienic processing and product diversification remains limited, constraining economic value and educational tourism opportunities. Knowledge Gap Previous community practices focused mainly on raw milk production with minimal educational integration and product innovation for tourism purposes. Aim This study aimed to develop community knowledge and skills in safe milk processing and flavored milk production as a basis for educational tourism activities. Results The program, implemented through coordination, observation, and hands-on education involving local elementary students and residents, demonstrated improved understanding of pasteurization, sterilization, and product diversification, alongside increased community interest in educational tourism. Novelty This work integrates dairy processing education with tourism-oriented learning experiences for school-aged participants in a rural setting. Implications The findings indicate that educational milk processing activities can support local economic initiatives, strengthen community learning, and position villages as destinations for educational tourism.
subject: Community Education Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Milk Processing
  topic: keywords
subject: Pasteurization
  topic: keywords
subject: Community Education
  topic: keywords
subject: Educational Tourism
  topic: keywords
subject: Rural Development
  topic: keywords
creator: Anis Khoirin Hayati
creator: Ali Adi
creator: Anissa Alifia Imaniah
creator: Mas Aldrin Zagna Rania Kartika
creator: Muhammad Athallah Hazel Ornando
creator: Yunita Wulandari
rights: Copyright (c) 2025 Anis Khoirin Hayati (Author); Ali Adi; Anissa Alifia Imaniah (Author); Mas Aldrin Zagna Rania Kartika, Muhammad Athallah Hazel Ornando, Yunita Wulandari https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/e66z0c93

Inter-Actor Coordination Challenges in Community-Based Mental Health Services
type: item
description: General Background: Community-based mental health services are central to achieving inclusive and sustainable public health goals, particularly in rural settings. Specific Background: In Indonesia, the Posyandu Jiwa program serves as a village-level mechanism to provide integrated mental health care through collaboration among health workers, village governments, cadres, and families. Knowledge Gap: Existing studies rarely examine how coordination among multiple local actors shapes the practical implementation of Posyandu Jiwa at the village level. Aims: This study aims to analyze coordination among actors in the implementation of the Posyandu Jiwa program in Kalitengah Village, Sidoarjo Regency. Results: The findings reveal that coordination structures formally exist; however, limitations persist in program integration, clarity of communication, division of roles, and discipline, particularly due to cadre role overlap and family resistance to treatment. Novelty: This study provides an in-depth, actor-centered analysis of coordination dimensions within a village-based mental health service context. Implications: Strengthening inter-actor coordination and fostering active family participation are essential for sustaining community-based mental health programs and improving service continuity.
subject: Community Education Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Inter-Actor Coordination
  topic: keywords
subject: Posyandu Jiwa
  topic: keywords
subject: Community Mental Health
  topic: keywords
subject: Village Governance
  topic: keywords
subject: Public Health Services
  topic: keywords
creator: Annisha Dini Koernea
creator: Isnaini Rodiyah
rights: Copyright (c) 2025 Annisha Dini Koernea, Isnaini Rodiyah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/qgam7941

Value Engineering-Based Chip Cutting Machine for Rural UMKM Productivity
type: item
description: General Background: Rural food-processing UMKM frequently face production bottlenecks due to limited and inefficient equipment. Specific Background: In Wonosunyo Village, cassava chip production relies on manual cutting, causing long processing times and unmet market demand. Knowledge Gap: Previous studies rarely quantify cost–function trade-offs when repurposing existing machines for UMKM-scale production. Aims: This study analyzes the modification of an existing selep machine into a cassava chip cutting machine using the Value Engineering method to achieve optimal function with minimal cost. Results: The modified machine reduced cutting constraints, offered additional functional features, and required a total cost of IDR 1,434,000, substantially lower than commercially available machines priced at IDR 9,500,000. Novelty: The study demonstrates a systematic Value Engineering application that maximizes underutilized village machinery into a multifunctional production tool. Implications: The findings provide a practical model for cost-efficient technological development that supports productivity and sustainability of rural UMKM without heavy capital investment.
subject: Village Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Value Engineering
  topic: keywords
subject: Cassava Chips
  topic: keywords
subject: UMKM Technology
  topic: keywords
subject: Machine Modification
  topic: keywords
subject: Village Development
  topic: keywords
creator: Dimas Eka Prasetyo Susanton
creator: Boy Isma Putra
rights: Copyright (c) 2025 Dimas Eka Prasetyo Susanton (Author); Boy Isma Putra https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/zmfw9b54

Women’s Empowerment Through Bouquet Craft Training in Rural Communities
type: item
description: General Background: Women’s economic empowerment is a strategic pathway to strengthening household welfare and community resilience in rural areas. Specific Background: In Kendalpecabean Village, limited income opportunities for women encouraged the village government to initiate bouquet craft training as a community-based economic activity. Knowledge Gap: Previous studies rarely explain how empowerment processes operate through concrete dimensions at the village level. Aims: This study analyzes women’s empowerment in improving the local economy through bouquet craft training. Results: Using a qualitative descriptive approach, the findings show that empowerment was realized through four dimensions: enabling, facilitating, consulting, and collaborating, involving village officials, PKK members, and external partners. The program increased skills, confidence, and income opportunities, although limited training frequency constrained broader participation. Novelty: This study offers an integrated analysis of empowerment dimensions applied to a creative craft-based village program. Implications: The findings suggest that sustainable empowerment requires continuous training, mentoring, and stronger market access to bridge gaps between skills acquisition and economic practice.
subject: Community Education Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: Cultural Studies
  topic: category
subject: Women Empowerment
  topic: keywords
subject: Community Development
  topic: keywords
subject: Creative Economy
  topic: keywords
subject: Village Training
  topic: keywords
subject: Bouquet Crafts
  topic: keywords
creator: Mochamad Junaidi
creator: Ilmi Usrotin Choiriyah
rights: Copyright (c) 2025 Mochamad Junaidi, Ilmi Usrotin Choiriyah https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/3bgp0904

Health Based Parenting Education for Child Physical and Mental Wellbeing
type: item
description: General Background Parenting practices play a central role in supporting children’s physical and mental wellbeing within family and community settings. Specific Background In rural areas, including Desa Kalipecabean, parenting remains largely conventional and has not fully adapted to contemporary challenges related to child mental health and family dynamics. Knowledge Gap Limited community-based initiatives have systematically addressed parenting education grounded in child health perspectives for rural populations. Aims This community service activity aimed to increase parental understanding of healthy, supportive, and evidence-based parenting related to children’s physical and mental health. Results The activity, delivered through interactive lectures and discussions involving fathers and mothers, demonstrated increased participant understanding of the relationship between parenting patterns and child physical and mental health, as well as heightened awareness of the shared role of both parents in childrearing. Novelty This program integrates health-based parenting education within a rural community service framework that explicitly addresses both physical and mental dimensions of child wellbeing. Implications The findings indicate that health-oriented parenting education can serve as a promotive and preventive approach in rural communities to support healthier family environments and optimal child development. Highlights: Parental understanding of links between caregiving practices and child wellbeing increased after the activity Shared involvement of fathers and mothers in childcare was recognized as essential Interactive community-based education addressed contemporary parenting challenges in rural settings Keywords: Parenting, Child Health, Mental Health, Community Service, Village.
subject: Community Education Development Articles
  topic: section
subject: Parenting
  topic: keywords
subject: Child Health
  topic: keywords
subject: Mental Health
  topic: keywords
subject: Community Service
  topic: keywords
subject: Village
  topic: keywords
creator: Dzulqarnain Andira
rights: Copyright (c) 2026 Dzulqarnain Andira https://creativecommons.org/licenses/by/4.0
date: 2026-01-12
publication date: 2026-01-12
starting page: 10.21070/s14f6e17
ending page: 10.21070/s14f6e17
doi: 10.21070/s14f6e17

Role of BUMDes in Community-Based River Tourism Management
type: item
description: General Background: Village-Owned Enterprises (BUMDes) are strategic instruments for strengthening rural economies through community-based tourism management. Specific Background: In Tambakcemandi Village, the BUMDes-managed river tourism and Café Kalitikung represent local initiatives to utilize natural resources for economic development, yet face managerial, human resource, and funding challenges. Knowledge Gap: Empirical studies that comprehensively explain the concrete roles of BUMDes administrators in managing village tourism using role-based theoretical perspectives remain limited. Aim: This study aims to analyze the roles of BUMDes administrators in managing river tourism and Café Kalitikung in Tambakcemandi Village. Results: Using a qualitative descriptive approach, the findings show that BUMDes administrators perform three main roles: facilitator through provision of tourism infrastructure, mobilisator by engaging local resources and promoting environmental awareness, and regulator by establishing operational policies and environmental management rules. Novelty: This study offers a role-based analytical framework grounded in Edy Suhardono’s theory to explain village tourism governance at the operational level. Implications: The findings provide practical insights for village governments and BUMDes in strengthening sustainable, community-driven tourism management models.
subject: Tourism and Hospitality Development Articles
  topic: section
subject: Social Sciences
  topic: category
subject: BUMDes
  topic: keywords
subject: Village Tourism
  topic: keywords
subject: Community Development
  topic: keywords
subject: River Tourism
  topic: keywords
subject: Rural Economy
  topic: keywords
creator: Ahmad Rizal
creator: Isnaini Rodiyah
rights: Copyright (c) 2025 Ahmad Rizal, Isnaini Rodiyah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-15
publication date: 2025-09-15
doi: 10.21070/x03aa085

Human Resource Capacity Challenges in Village Information System Implementation
type: item
description: General Background: Digital governance has become a strategic instrument in strengthening transparency and public services at the village level in Indonesia. Specific Background: The Village Information System (SID) was introduced to support data management and administrative services; however, its utilization in many villages remains limited. Knowledge Gap: Existing studies largely focus on technical implementation or community response, while in-depth analysis of village officials’ human resource quality remains underexplored. Aims: This study aims to examine the quality of village apparatus human resources in implementing SID in Gemurung Village, Sidoarjo Regency, using indicators of knowledge, skills, and abilities. Results: The findings show that village officials generally understand SID functions, yet their knowledge and digital mastery are not optimal due to limited training and educational mismatch. Skills related to innovation and creativity are still low, as SID usage is confined to basic features. Nevertheless, SID supports accurate data processing and informed decision-making. Novelty: This study offers a human resource–centered perspective on SID implementation at the village level. Implications: Strengthening continuous training and digital capacity building is essential to optimize SID utilization and improve village governance.
subject: Village Development Articles
  topic: section
subject: Arts and Humanities
  topic: category
subject: Village Information System
  topic: keywords
subject: Human Resources
  topic: keywords
subject: Village Governance
  topic: keywords
subject: Digital Administration
  topic: keywords
subject: Public Service
  topic: keywords
creator: Ikko Della Pramesswary
creator: Isnaini Rodiyah
rights: Copyright (c) 2025 Ikko Della Pramesswary, Isnaini Rodiyah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/8fgfj171

Gadget Use and Islamic Education Achievement among Elementary School Children
type: item
description: The rapid expansion of digital technology has intensified concerns regarding children’s gadget use and its implications for learning outcomes, particularly in religious education contexts. In elementary education, inappropriate gadget exposure is often associated with declining academic performance, while guided use may offer educational benefits. This study aims to examine the relationship between gadget use and learning achievement in Islamic Religious Education among elementary school children. A quantitative correlational design was employed involving 20 elementary school students aged 6–11 years. Data were collected through questionnaires measuring gadget use, academic documentation of learning achievement, parental interviews, and structured observations. Statistical analysis was conducted using Pearson product–moment correlation with the assistance of SPSS. The results reveal a statistically significant and positive relationship between gadget use and Islamic education learning achievement, indicated by a perfect correlation coefficient (r = 1.000, p < 0.05). These findings suggest that gadget use, when regulated and supervised by parents, can support cognitive development and enhance learning outcomes in religious education. The novelty of this study lies in its community-based focus, integrating home supervision, village context, and religious learning achievement rather than school-centered analysis alone. The findings contribute to the growing literature on digital technology in education by highlighting the conditional benefits of gadget use in elementary Islamic education. Practically, the study underscores the importance of parental guidance and balanced digital engagement to optimize educational outcomes, while theoretically reinforcing the role of contextual and social factors in technology-supported learning.
subject: Community Education Development Articles
  topic: section
subject: Religious Studies
  topic: category
subject: Gadget Use
  topic: keywords
subject: Islamic Religious Education
  topic: keywords
subject: Learning Achievement
  topic: keywords
subject: Elementary School Children
  topic: keywords
subject: Community-Based Education
  topic: keywords
creator: Devany Rizky Fulan Meilany
creator: Imam Fauji
rights: Copyright (c) 2025 Devany Rizky Fulan Meilany, Imam Fauji (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/z3xmz236

Qori-khona Architecture of the 18th Century as the Naqshbandiya Museum
type: item
description: This study examines the architectural and cultural significance of the 18th-century Qori-khona in Kagan, currently functioning as the Naqshbandiya Museum, within the framework of Islamic educational architecture and Sufi traditions in Central Asia. The research addresses a critical gap in existing scholarship, which has predominantly focused on monumental madrasas and earlier historical periods while overlooking smaller-scale religious-educational structures and their contextual integration within the Naqshbandiya spiritual tradition. The investigation employed a qualitative methodology combining architectural analysis, field documentation, spatial surveys, and critical examination of historical and visual sources to evaluate the building's design principles, spatial organization, and adaptive reuse as a museum facility. Findings reveal that the Qori-khona exemplifies the Bukhara architectural school through its modest peshtaq, inward-oriented courtyard layout, minimalist ornamentation, and compact hujra configuration, all reflecting Naqshbandiya values of spiritual discipline, modesty, and contemplative concentration. The architectural composition demonstrates deliberate restraint in decoration and proportional harmony aligned with Sufi educational practices rather than syncretic or symbolic interpretations previously suggested in literature. The novelty of this research lies in establishing the Qori-khona as a coherent Islamic educational space rooted specifically in 18th-century Sufi architectural conventions, challenging generalized or chronologically imprecise characterizations. These findings contribute theoretical understanding of later-period Sufi architecture in Central Asia and provide practical implications for heritage conservation, demonstrating how adaptive reuse can maintain architectural integrity while extending the educational mission of religious monuments through contemporary museological frameworks. Keywords: Qori-khona architecture; Naqshbandiy…
subject: Arts and Heritage Development Articles
  topic: section
subject: Arts and Humanities
  topic: category
subject: Qori-khona architecture
  topic: keywords
subject: Naqshbandiya Sufism
  topic: keywords
subject: Bukhara architectural school
  topic: keywords
subject: Islamic educational buildings
  topic: keywords
subject: Central Asian heritage preservation
  topic: keywords
subject: 18th-century religious monuments
  topic: keywords
creator: Odina Olimova
creator: Azamat Rajabboyev
rights: Copyright (c) 2025 Odina Olimova, Azamat Rajabboyev https://creativecommons.org/licenses/by/4.0
date: 2025-12-21
publication date: 2025-12-21
doi: 10.21070/0q1hjr34

Extended Village Head Tenure and Community Welfare in Tanggulangin
type: item
description: General Background: Villages play a strategic role in Indonesia’s governance structure, particularly in delivering development and public services at the grassroots level. Specific Background: Regulatory changes extending village head tenure from six to eight years aim to provide leadership continuity, as implemented in Tanggulangin Village, Sidoarjo. Knowledge Gap: Empirical discussions on how extended tenure translates into tangible community welfare outcomes, especially under crisis conditions, remain limited. Aims: This study examines how extended village head tenure relates to community welfare in Tanggulangin. Results: Interview-based findings indicate that longer tenure allows completion of delayed programs, sustained infrastructure development, improved public services, and consistent economic empowerment initiatives, despite challenges such as leadership stagnation and technological adaptation. Novelty: The study highlights extended tenure as a governance mechanism enabling recovery and program continuity during and after the COVID-19 pandemic. Implications: The findings inform policymakers on balancing leadership continuity with accountability to support sustainable village development and community welfare.
subject: Village Development Articles
  topic: section
subject: Article Collections
  topic: category
subject: Village Governance
  topic: keywords
subject: Village Head Tenure
  topic: keywords
subject: Community Welfare
  topic: keywords
subject: Local Development
  topic: keywords
subject: Rural Leadership
  topic: keywords
creator: Anggo Dwi Agustino
creator: Fatimah Mediawati
rights: Copyright (c) 2025 Anggo Dwi Agustino, Fatimah Mediawati (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-12
publication date: 2025-09-12
doi: 10.21070/czea0p40

Internal Control and Integrity in Preventing Village Financial Fraud
type: item
description: General Background: Financial fraud in village fund management undermines public trust and development effectiveness. Specific Background: Strengthening internal control, moral integrity, and transparency is crucial to prevent fraudulent practices in village administrations. Knowledge Gap: Prior studies emphasize financial systems but overlook behavioral and ethical determinants of fraud prevention. Aims: This research investigates how human resource competence, internal control systems, and moral integrity affect fraud prevention in village financial management. Results: Findings show that internal audits, ethical leadership, and whistleblowing systems significantly reduce fraud tendencies. Novelty: The integration of moral sensitivity with institutional controls provides a multidimensional framework for preventing village-level corruption. Implications: Strengthening human resource training and fostering ethical culture are critical for sustainable village governance. Highlights: Ethical culture minimizes fraud in village finance. Internal control improves accountability. Whistleblowing enhances transparency and trust.
subject: Community Education Development Articles
  topic: section
subject: Article Collections
  topic: category
subject: Fraud Prevention
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Integrity
  topic: keywords
subject: Village Finance
  topic: keywords
subject: Governance
  topic: keywords
creator: Dera Ika Fitrilia
creator: Dina Dwi Oktavia Rini
rights: Copyright (c) 2025 Dera Ika Fitrilia, Dina Dwi Oktavia Rini https://creativecommons.org/licenses/by/4.0
date: 2025-06-24
publication date: 2025-06-24
starting page: 10.21070/ijccd.v16i2.1259
ending page: 10.21070/ijccd.v16i2.1259
doi: 10.21070/ijccd.v16i2.1259

Sustainable Business Development of Village Enterprises
type: item
description: General Background: Village-Owned Enterprises (BUMDes) contribute to rural economic transformation through entrepreneurship and innovation. Specific Background: BUMDes development often faces obstacles such as limited managerial competence and weak strategic planning. Knowledge Gap: Few studies explore comprehensive development models that align business innovation with local potential. Aims: This study aims to examine development strategies implemented by BUMDes in enhancing local economic welfare. Results: The findings reveal that effective business unit diversification, market linkage expansion, and digital marketing increase BUMDes competitiveness and community income. Novelty: The study proposes a participatory business model emphasizing collaboration between government, youth, and local entrepreneurs. Implications: Policy strengthening, digital adaptation, and community participation are essential to achieve sustainable BUMDes growth. Highlights: Diversified units enhance BUMDes competitiveness. Digital tools expand rural business reach. Collaboration accelerates local economic resilience.
subject: Community Education Development Articles
  topic: section
subject: Article Collections
  topic: category
subject: BUMDes
  topic: keywords
subject: Business Strategy
  topic: keywords
subject: Rural Development
  topic: keywords
subject: Digital Economy
  topic: keywords
subject: Sustainability
  topic: keywords
creator: Fadya Salsabilla
creator: Isnaini Rodiyah
rights: Copyright (c) 2025 Fadya Salsabilla, Isnaini Rodiyah https://creativecommons.org/licenses/by/4.0
date: 2025-06-23
publication date: 2025-06-23
starting page: 10.21070/ijccd.v16i2.1258
ending page: 10.21070/ijccd.v16i2.1258
doi: 10.21070/ijccd.v16i2.1258

Financial Accountability in Village-Owned Enterprises Governance
type: item
description: General Background: Village-Owned Enterprises (BUMDes) are vital instruments for local economic growth and community self-reliance. Specific Background: Many BUMDes face challenges in financial management, accountability, and transparency, impacting their operational sustainability. Knowledge Gap: Previous research often focuses on financial performance but rarely integrates governance and community participation perspectives. Aims: This study evaluates BUMDes’ financial management efficiency and accountability practices across several Indonesian villages. Results: The analysis shows that proper financial documentation, accounting system application, and adherence to SAK-ETAP standards significantly improve financial control and public trust. Novelty: The research links financial governance frameworks with community empowerment models for sustainable BUMDes performance. Implications: Strengthening internal control, transparency, and training for village officials can optimize local revenue generation and community welfare. Highlights: Financial transparency strengthens BUMDes performance. Accountability builds trust and village participation. Governance training improves financial efficiency.
subject: Community Education Development Articles
  topic: section
subject: Article Collections
  topic: category
subject: BUMDes
  topic: keywords
subject: Financial Management
  topic: keywords
subject: Accountability
  topic: keywords
subject: Governance
  topic: keywords
subject: Village Economy
  topic: keywords
creator: Dwi Navila Sari
creator: Heri Widodo
rights: Copyright (c) 2025 Dwi Navila Sari, Heri Widodo https://creativecommons.org/licenses/by/4.0
date: 2025-06-22
publication date: 2025-06-22
starting page: 10.21070/ijccd.v16i2.1257
ending page: 10.21070/ijccd.v16i2.1257
doi: 10.21070/ijccd.v16i2.1257