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This study aims to analyze the implementation of the internal control system over the payroll system for Civil Servants (ASN) in addressing overpayments and underpayments at the Regional Financial and Asset Management Agency (RFAMA) of Sikka Regency. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The analysis is conducted based on the five components of the Government Internal Control System (GICS), namely control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate thet the implementation of internal controls has been carried out in accordance with regulation, but it is not yet fully optimal. Overpayments and underpayments still occur due to delays in updating personel data, input errors, and delays in issuing Decrees. Strengthening data validation, coordination between units, and regular monitoring are necessary to minimize the risk of payment errors and improve accountability and the quality of regional financial governance

This study examines the management of educational finances at TK Panti Rini with a focus on accountability and transparency. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation techniques. The results show that the financial management system at TK Panti Rini has implemented proportional mechanisms of planning, control, accountability, and transparency. Although the financial reporting has not fully adopted non-profit accounting standards such as ISAK 35, periodic supervision by the Foundation enhances monitoring and evaluation of fund management effectiveness. These findings indicate that the institution has applied accountability principles consistent with good governance practices.

An internal control system is a system consisting of an organizational structure, plans, methods, and coordinated procedures that help safeguard company assets, improve operational effectiveness and efficiency, and support the implementation of regulations established by management.This study aims to analyze the effectiveness of the implementation of internal control systems in cash management through the cash opname mechanism at KSP Kopdit Tuke Jung Head Office Nelle. Data collection in this study used interview, observation, and documentation methods. This study uses a qualitative descriptive approach referring to the COSO (Committee of Sponsoring Organizations of the Treadway Commission) components, which consist of five components, namely control environment, risk assessment, control activities, information and communication, and monitoring. The research results show that the effectiveness of the internal control system in cash management through cash opname has been implemented but has not fully met the five components of the internal control system according to COSO. The elements that have not been fulfilled are control activities, information and communication, and monitoring. Nevertheless, some components of the internal control system implemented at KSP Kopdit Tuke Jung have been operating effectively.

This internship report analyzes the implementation of internal control systems in safeguarding member investments at KSP Kopdit Obor Mas Pasar Tingkat Branch. The study was conducted from August 1 to December 19, 2025, using observation, interview, and documentation methods. The internal control system analyzed refers to the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that KSP Kopdit Obor Mas has implemented an internal control system to protect member assets and investments; however, weaknesses were identified in several aspects, such as cases of misappropriation of member savings by employees, highlighting the need for strengthening internal control policies. These findings emphasize the importance of an effective internal control system in maintaining member trust and the operational sustainability of credit cooperatives. This report provides improvement recommendations to enhance the effectiveness of the internal control system to minimize the risk of fund misappropriation and increase the security of member investments.

Type 2 diabetes mellitus in the elderly significantly impacts quality of life (QoL) due to physiological changes in aging, comorbidities,and the risk of chronic complications. Nutritional management is considered a key intervention to improve glycemic control and functional status in the elderly.Objective: To review the current evidence regarding the effect of nutritional interventions on the quality of life in elderly with type 2 diabetes mellitus through a Literature Review approach.Methods: The Literature Review was conducted by identifying articles from the Scopus database published in 2020–2025. The review process included screening based on inclusion-exclusion criteria, eligibility assessment, and narrative synthesis of relevant studies,including controlled trials,quasi-experimental studies, observational studies, and systematic observations.Results: From the selected studies, interventions with a low glycemic index diet and a balanced diet have been shown to reduce HbA1c levels and the risk of complications; a multicomponent program combining diet and exercise produces synergistic effects on glucose control, physical function,and quality of life.Structured nutrition education (DSME) and family involvement improve satisfaction and metabolic outcomes.The use of technology (mobile apps) shows potential in monitoring intake and glucose,although digital literacy challenges and limited sample size and study design are often limitations.Conclusion: Targeted nutrition interventions, especially when combined with exercise, education,family support,and age-friendly technology,have the potential to improve metabolic control and quality of life in older adults with T2DM.Recommendation: Large-scale RCTs and more robust longitudinal studies are needed to establish the long-term effectiveness and cost-effectiveness of multicomponent nutrition interventions and technology adaptations for older adults with multimorbidity.

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

This study examines the experience of access to health services and resilience strategies in adolescents with unplanned pregnancies in Makassar, Indonesia. Access to quality reproductive health services is important for adolescents' well-being, but they often face systemic barriers that affect access to health services and outcomes. The study used an Interpretative Phenomenological Analysis (IPA) approach on seventeen adolescent girls aged 15–19 years who had an unplanned pregnancy between June–November 2023. Data were collected through in-depth semi-structured interviews, recorded, verbatim transcribed, and analyzed by a six-stage science process. Two main themes were found: Navigating Closed Doors: Systematic Barriers to Care and Finding Light in Darkness: Resilience and Agency. Participants faced a variety of layered barriers, including a lack of information about health services and rights, geographical and economic constraints, age-based discrimination, parental notification obligations, fear of legal consequences especially related to abortion, family control over decisions, and limitations in adolescent-friendly services. Nonetheless, adolescents show resilience through seeking strategic help, resistance to pressure, spiritual and religious coping, peer support, gradual acceptance of maternal identity, educational sustainability, and positive meaningfulness of difficult experiences. These findings point to the need for a transformation of the health system that not only improves attitudes of health workers, but also addresses structural barriers such as confidentiality, age discrimination, and service availability, while strengthening agency and adolescent coping strategies.

Pemanfaatan teknologi informasi menjadi kebutuhan penting bagi usaha jasa persewaan untuk meningkatkan efisiensi dan kualitas layanan. Toko Akasa Teknik sebagai usaha persewaan mesin vacuum cleaner masih menghadapi permasalahan dalam pengelolaan data penyewaan, transaksi, dan pelaporan yang dilakukan secara manual sehingga berpotensi menimbulkan kesalahan pencatatan dan keterlambatan informasi. Penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem informasi persewaan berbasis web yang mampu mengintegrasikan seluruh proses bisnis secara terpusat. Metode pengembangan sistem yang digunakan adalah model Waterfall yang meliputi tahap analisis kebutuhan, perancangan, implementasi, pengujian, dan pemeliharaan. Sistem dikembangkan menggunakan bahasa pemrograman PHP dengan arsitektur Model–View–Controller (MVC) dan basis data MySQL. Pengujian dilakukan menggunakan metode Black Box Testing untuk memastikan setiap fungsi berjalan sesuai dengan kebutuhan pengguna. Hasil penelitian menunjukkan bahwa sistem yang dikembangkan mampu meningkatkan efisiensi pengelolaan data, mempercepat proses penyewaan, serta memudahkan pelanggan dalam melakukan pemesanan dan memantau status sewa. Dengan demikian, sistem informasi ini diharapkan dapat meningkatkan kualitas layanan serta mendukung daya saing Toko Akasa Teknik di era digital.

Gethsemane Salatiga website using Jakob Nielsen’s heuristic evaluation method combined with a triangulation approach. The evaluation involved 20 respondents, consisting of 7 UI/UX experts and 13 general users and guests, who assessed the website based on Nielsen’s ten heuristic principles, including visibility of system status, match between system and the real world, user control and freedom, consistency and standards, error prevention, recognition rather than recall, flexibility and efficiency of use, aesthetic and minimalist design, error recovery, and help and documentation. To minimize potential bias, the study integrated heuristic evaluation with user context analysis and empirical validation through usability testing, thereby providing a more comprehensive assessment. The results indicate that the overall UI/UX quality of the website is relatively good, with average scores ranging from 3 to 4 on a 5-point scale. Most identified issues fall within minor to moderate severity levels, with no critical problems affecting core functionalities. Consistency and standards received the highest average score (4.0), while alignment with user expectations and visual comfort still need improvement. Recommendations include enhancing system feedback, strengthening error prevention mechanisms, and improving help and documentation features. The differences in assessments between expert and non-expert respondents highlight the importance of professional evaluation in identifying usability issues. This study contributes to the refinement of a more reliable and contextually relevant UI/UX evaluation framework, particularly within the hospitality and tourism sector.

This research aims to develop a customized chatbot based on a local large language model (LLM) using Ollama Anything as a form of psychosocial support for Pencak Silat athletes. Mental toughness is a critical factor for Pencak Silat athletes, particularly when coping with competitive failure or sports-related injuries. Injuries sustained in Pencak Silat competitions often involve psychological consequences, including trauma, fear, anxiety, and disturbances in self-identity. To address these challenges, the proposed chatbot functions as a screen-integrated psychosocial support system for athletes. This research used an experimental method combined with Natural Language Processing (NLP) techniques was employed to construct a digital twin chatbot capable of simulating athlete-centered conversations. The Pencak Silat Athlete Chatbot is designed to assist athletes by providing responsive support when they experience defeat or performance setbacks during competitions. The research findings indicate that, although the chatbot is functional, its conversational responses remain relatively rigid, access times are prolonged, and further testing with Pencak Silat athletes in controlled settings is required. Overall, the development of the Pencak Silat Athlete Digital Twin Chatbot represents an ongoing effort to advance digital innovation and strengthen the ecosystem of sports achivements development in Indonesia.

This research investigates intelligent cooling system design for main ship engines operating in tropical waters, integrating advanced machinery engineering with human factors to address thermal management challenges affecting engine performance, reliability, and crew operational effectiveness. Tropical maritime environments impose severe cooling demands through elevated seawater temperatures (28-32°C), high ambient conditions (28-35°C), and accelerated biofouling, reducing conventional cooling system effectiveness by 15-25% while increasing maintenance burdens and operational risks. Through qualitative analysis involving marine engineers, chief engineers with tropical operational experience, cooling system manufacturers, naval architects, automation specialists, and maritime training institutions, this study examines how intelligent cooling systems incorporating variable-speed pumps, adaptive control algorithms, predictive maintenance, and crew-centered interfaces can optimize thermal management while supporting effective human-machine collaboration. Results demonstrate that intelligent systems can reduce cooling energy consumption by 20-35%, improve temperature stability by 50-65%, extend maintenance intervals by 40-80%, and enhance crew situational awareness through intuitive monitoring interfaces, while requiring comprehensive training programs developing technical understanding and operational competencies. Key implementation challenges include control system complexity, sensor reliability in harsh marine environments, integration with existing engine management platforms, crew competency development requirements, and lifecycle cost justification. Findings reveal that successful intelligent cooling system implementation requires holistic sociotechnical approach addressing machinery engineering optimization, automation technology deployment, and human capability development through coordinated design and training strategies. This research contributes to marine engineering literature by providing integrated frameworks for intelligent system design incorporating machinery performance, automation capabilities, and human factors supporting operational excellence in tropical maritime operations.

This study analyzes the role of the indigenous belief system of the Dayak Tomun community as a foundation for social solidarity, a mechanism of non-formal social control, and a strategy of cultural adaptation in the context of modernization. Grounded in Émile Durkheim’s sociology of religion, particularly the concepts of mechanical solidarity and collective consciousness, this research employs a qualitative approach through a phenomenologically oriented literature review. Data were obtained from ethnographic documents, customary law manuscripts, scholarly articles, and official publications. The findings indicate that indigenous rituals, such as Babukung and Bana’i Tamu, function as means of strengthening emotional bonds and reproducing collective values through communal participation and sacred symbols. Customary law and the pamali system operate effectively as mechanisms of non-formal social control derived from supranatural authority, while simultaneously serving as strategies for ecological conservation. Indigenous beliefs also constitute the foundation of collective consciousness through the internalization of values such as mutual cooperation, respect for nature, and veneration of ancestors. Amid modernization, the Dayak Tomun community demonstrates creative adaptation through ritual reinterpretation, flexible application of pamali, and the integration of formal education with indigenous knowledge. This study affirms that the indigenous belief system of the Dayak Tomun functions as a strategic social, cultural, and ecological instrument in sustaining social cohesion, community resilience, and the continuity of collective identity in the face of contemporary social transformation.  

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

The increasing sedentary lifestyle in the digital era has the potential to cause various health problems due to lack of physical activity. One approach that can be taken to encourage physical activity is through the use of digital games with body movement-based control mechanisms. This study aims to develop a body gesture-based game character control system using a hybrid Convolutional Neural Network (CNN) and Long Short-Term Memory (LSTM) model. CNN is used to extract spatial features from each video frame, while LSTM serves to model the temporal relationship between frames so that movement patterns can be recognized sequentially. The research method used refers to the Machine Learning Lifecycle stages, starting from data collection, preprocessing, model development, to implementation in the endless runner game genre. Testing results show that the CNN–LSTM model is capable of classifying body gestures and generating outputs that can be used as commands to control game characters. The implementation of this system enables more natural and interactive game interactions without conventional input devices, and has the potential to encourage players to lead a more active lifestyle.

This study investigates code-switching strategies between Indonesian and the Maumere local language in academic Indonesian language learning at the university level. In many higher education contexts, the dominance of standard Indonesian as the sole medium of instruction often creates cognitive, linguistic, and cultural distance for students who come from strong local language backgrounds. This qualitative study aims to describe the forms, pedagogical functions, and academic implications of Maumere–Indonesian code-switching in classroom interaction. Employing a case study design, data were collected through classroom observations, in-depth interviews with lecturers and students, and analysis of learning documents. The findings reveal that code-switching occurs systematically at the opening of lessons, during the explanation of abstract concepts, and in small-group discussions. The Maumere language functions as a cognitive and affective bridge that facilitates comprehension, increases student participation, and strengthens academic literacy. The study concludes that pedagogically controlled code-switching supports additive bilingualism and contributes positively to inclusive, contextual, and culturally responsive academic learning in multilingual higher education settings.

The development of multimedia-based interactive games requires a system capable of effectively managing game logic, character behavior, and the integration of visual and animation elements. This study aims to implement GDScript in the development of a 2D RPG game using the Godot Engine. The research method was carried out through the design of scene and node structures, the implementation of game logic using GDScript, and the application of Finite State Machine (FSM) to regulate enemy behavior. GDScript is used to control character movement, animation systems, and interactions between players and objects in the game. The implementation of FSM allows enemies to have dynamic behavior through state settings such as idle and wander. Functional testing results show that the game system can run according to the design and is capable of producing responsive interactions. In addition, the use of modular architecture in the Godot Engine facilitates system development and maintenance. Based on the research results, the Godot Engine and GDScript are considered effective for developing multimedia-based interactive games.

Technology-based information systems play an important role in financial management to enhance transparency. Financial transparency is a crucial factor for the sustainability of financial institutions and for building members’ trust. This study aims to analyze the implementation of a technology-based information system in financial management to improve transparency at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera. This research employed a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that financial management at Credit Union Bahtera Sejahtera has been conducted online using the ESCETE application. Through this application, members are able to independently access financial data, while the financial reporting process is carried out transparently and can be accounted for. Furthermore, financial management is implemented through several stages, including planning and budgeting, recording and processing financial transactions, internal control, reporting and accountability, as well as the application of financial governance and compliance. The implementation of a technology-based information system has proven to enhance transparency, strengthen accountability, and support increased member trust in cooperative management.

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

The shoe manufacturing industry demands a planned, integrated, and consistent production system in maintaining product quality. One of the crucial stages is the gluing process between the outsole (rubber) and the midsole (phylon), which determines the adhesive strength, comfort, and durability of the shoe. This study aims to analyze the implementation of internship activities in a series of gluing processes in the Stockfit Department of PT X. The research method uses a qualitative descriptive approach with data collection techniques through direct observation, involvement in production activities, and systematic field recording during the internship period. The analysis was carried out by linking the field findings with the operations management theory of Heizer and Render, the Crosby concept of quality management, and the principles of continuous improvement from Deming and Imai. The results of the study show that the gluing process has been systematically arranged, starting from material adjustment, primary application, the use of two types of glue, the rubber cutting process, to the final pasting. However, problems were found such as dependency between processes, inconsistency in glue thickness, as well as the influence of machine conditions and operator skills. These problems have the potential to reduce production efficiency and the quality of the final product. Therefore, it is necessary to strengthen process control and apply the principle of continuous improvement to improve overall production performance.

Online gambling has emerged as a growing public health and social concern, particularly in developing countries with rapid digitalization such as Indonesia. Increased internet accessibility, mobile device usage, and financial technology services have facilitated the widespread adoption of online gambling across diverse age groups, including adolescents. This study aims to investigate the phenomenon of online gambling and identify key determinants contributing to addictive gambling behavior. The method used is a narrative literature review, synthesizing findings from national and international studies related to online gambling, behavioral addiction, psychological mechanisms, and socio-environmental factors. The findings indicate that online gambling addiction is influenced by multiple interrelated determinants, including economic pressure, cognitive distortions such as illusion of control, low legal awareness, environmental exposure, and technological features embedded in gambling platforms. Neurobiologically, repetitive gambling behavior is reinforced by dysregulation of the brain’s reward system, particularly dopamine pathways, which strengthens compulsive engagement despite adverse consequences. Psychosocial impacts include increased risk of anxiety, depression, financial instability, social isolation, and criminal behavior. The study also highlights that adolescents are particularly vulnerable due to developmental factors and peer influence. The implications of these findings emphasize the need for comprehensive prevention strategies involving stricter legal enforcement, public education, mental health interventions, family support, and technological regulation. A multidisciplinary and public health–oriented approach is essential to reduce the prevalence of online gambling addiction and mitigate its long-term psychological, social, and economic consequences.