Despite the recent reduction in the poverty rate in Indonesia, income inequality has not shown any improvement. Income inequality, also known as income disparity, has been a prolonged issue in Indonesia and has caused great dissatisfaction among the public. Many of them do not feel an improvement in their wellbeing. Most studies explore these issues based on microeconomics perspectives, and limited studies focus on macroeconomic determinants. Thus, it is imperative to investigate the potential macroeconomic determinants of income inequality in Indonesia, particularly energy consumption (ENC), corruption (COR), foreign direct investment (FDI), and other supporting determinants such as economic growth (GDP), financial development (FD), and CO₂ emissions. Data from 1984 to 2020 were collected and analyzed, employing the autoregressive distributed lag (ARDL) approach. The findings indicate that economic growth, corruption, and FDI can contribute to a smaller gap between the rich and the poor. At the same time, greater CO₂ emissions can intensify income inequality in Indonesia both in the short and long run. Pollution, as captured by CO₂ emissions, can affect the health of the poor. Health problems create difficulties for poor people to work and reduce the probability of earning income, ultimately widening income inequality. FD and energy use, on the other hand, do not influence income distribution in the long and short run. The findings indicate that boosting economic growth and FDI significantly reduce income disparity in Indonesia. Various policy recommendations are suggested in these studies based on the long-run outcomes.

Upper-middle-income economies (UMIE) are experiencing an economic slowdown, partly due to weak regulatory performance. This issue leads to slow growth in private sector participation, thus limiting the ability to achieve higher economic growth. At this critical point, the government’s role is to inject funds into economies, hoping that growth can be increased and sustained for an extended period. Nevertheless, injecting more funds through borrowings from external debt exposes economies to vulnerable conditions. Thus, this study aimed to examine how regulatory performance affects economic growth and moderates the debt–growth relationship in UMIE. By using the generalized method of moments (GMM) as an estimation method for 32 countries from 2004 to 2020, regulatory performance was found to adversely affect economic growth. Moreover, as regulatory performance improves, public debt is expected to enhance the economic growth of UMIE. These findings are novel, as they provide significant evidence for the importance of improving the regulatory performance of UMIE. Weak regulatory performance might force a government to become the engine of growth instead of the private sector, thus leading to the adverse effect of debt on growth in UMIE. These findings have to several policy implications, particularly regarding reducing bureaucracy and improving regulatory performance in UMIE. Future researchers could extend this study by comparing the results from different groups of economies or countries.

This article examine and analyze the factors that affect the Sustainable Development Goals (SDGs). In this study, the variables utilized to assess the ability to fulfill the Sustainable Development Goals (SDGs) include economic growth (GRDP), the Human Development Index (HDI), and the Environmental Quality Index (EQI). Panel data regression was employed as the research method. The data used is annual data from all provinces in Indonesia, specifically 34 provinces from 2018 to 2022. A Cartesian diagram is also used to determine which areas are capable of achieving the SDGs. The findings revealed that the determinants of the GRDP Index, HDI, and EQI affected the SDGs in 34 Indonesian provinces. The greatest influence occurs in the HDI variable, where increasing the HDI is the most efficient pillar in achieving the SDGs.

Pendidikan adalah suatu tata cara sistematis untuk memperbaiki tingkah laku seseorang agar proses belajar mengajar berjalan lancar, pengelolaan dan pengelolaan keuangan yang baik digunakan untuk menunjang proses pendidikan. Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Playschool Mutiara Kids Dusun Gamblok Kabupaten Temanggung. Mutiara Kids Playschool perlu memahami pengelolaan keuangan sekolah, pencatatan keuangan yang sudah ketinggalan zaman, dan pengeluaran insidentil berdasarkan kebutuhan. Tantangan lainnya adalah bendahara, dengan bantuan guru, sering melakukan penghitungan berulang-ulang dengan tangan menggunakan kalkulator sambil menyusun laporan keuangan karena uang sebenarnya di mesin kasir dan entri di buku kas berbeda. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pendampingan kepada mitra pengabdian dalam pengelolaan keuangan dan penyusunan laporan keuangan sekolah secara komprehensif berdasarkan permasalahan yang dihadapi mitra pengabdian. Tindakan strategis yang dilakukan antara lain penyediaan sumber daya, prosedur pengelolaan keuangan, dan pembuatan laporan keuangan sekolah. Secara umum, para peserta melaporkan kepuasan terhadap kegiatan pengabdian masyarakat, berdasarkan evaluasi wawancara peserta kegiatan. Para peserta sepakat bahwa praktik ini sangat bermanfaat dalam pengelolaan keuangan sekolah. Peserta juga berharap bahwa kegiatan ini akan bertahan lama, sehingga tidak hanya mendukung pembuatan laporan keuangan tetapi juga inisiatif lain yang meningkatkan upaya akademis. Education is a systematic procedure to improve one's behaviour to ensure that the teaching and learning process works smoothly, good management and financial management are used to support the educational process. This community service activity was performed in the Mutiara Kids Playschool at the Gamblok Hamlet, Temanggung Regency. The Mutiara Kids Playschool needs to understand school finance management, outdated financial records, and incidental spending based on needs. Another challenge is that the treasurer, with the teacher's help, frequently performs repeated calculations using a calculator while compiling financial reports since real money in the cash register and the cash book entries differ. This community service seeks to give community service partners training and assistance in financial management and the preparation of comprehensive school financial reports based on the issues faced by community service partners. The strategic actions adopted included the provision of resources, financial management procedures, and creating financial reports for schools. In general, the participants reported satisfaction with the community service activities, according to the interview evaluation of the activity participants. The participants agreed that this practice was highly beneficial for managing school finances. Participants also expect that the activities will be long-lasting, resulting not just in support of creating financial reports but also in other initiatives that enhance academic endeavours.

Environmental awareness, when nurtured from an early age, can develop into a positive habit that becomes embedded in one’s daily life. This community service partnership program was implemented at PAUD Mutiara Kids in Temanggung as a concrete step to build environmental awareness among young learners. Based on evaluations conducted by the community service team, 92% of the students were already able to distinguish between organic and non-organic waste. However, practical skills in waste utilization were still lacking, particularly in using recycled materials for educational purposes. In addition, environmental values had not yet been integrated into students’ daily routines. To address these issues, the “Zero-Waste Lifestyle” program was introduced as a strategic solution to empower teachers, students, and school staff. The program consisted of three key activities: (1) Introducing and promoting the “Zero-Waste Lifestyle” as a method for developing environmental literacy, (2) Facilitating collaborative workshops to create educational toys from recycled materials through the Pancasila Student Profile Strengthening Project (P5), and (3) Cultivating environmentally responsible behavior through consistent waste sorting habits. The program led to positive behavioral changes in students, particularly in waste management, and helped foster an environmental awareness aligned with the broader goals of sustainable development.