Publication Search

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies and results-oriented, which can ultimately improve the quality of public services and the sustainability of regional development. This is expected to improve the quality of public services and support the sustainability of regional development that is better, more transparent, and responsive to community needs.

This research, entitled “Implementation of a Web-Based Student Tuition Payment Information System at SMA Swasta Manda Elu,” aims to improve the efficiency of recording and managing students’ tuition fee payments. Previously, the tuition payment process was handled manually, which often led to recording errors, delays in reporting, and difficulties in retrieving student payment data. To address these issues, a web-based information system was developed to assist the school administration in recording, reporting, and monitoring tuition payments more effectively and efficiently. The development method used in this study is the Model View Controller (MVC) approach, which separates the system’s view, logic, and database layers to simplify system management and maintenance. The final result of this research is a web-based tuition payment application that runs properly, provides convenience for school administrative staff in recording transactions, and enhances the accuracy and speed of the school’s financial administration process at SMA Swasta Manda Elu.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

In today’s era, we are very familiar with operating systems that function to manage the work of hardware and software so they can be used properly. One of the most widely used operating systems is Windows, because it has an easy-to-understand interface and is capable of running multiple applications simultaneously. To support this, Windows requires a process management mechanism, namely a way for the system to organize running programs so they do not interfere with each other and remain stable. In process management, there is an important component called the Process Control Block (PCB). The PCB can be likened to an identity card or a complete record of a process, as it contains information such as the process ID, status, CPU usage, memory, and files being used. This study aims to analyze the role of the process control block, focusing on how the Process Control Block stores important information regarding the status and activity of each process, ensuring smooth, efficient, and non-conflicting application execution. In this research, experiments were conducted to measure CPU usage, memory, and execution time by various processes with different priorities to observe the information of running processes. The analysis results show that each application has its own Process ID and PCB, which records status, CPU registers, memory allocation, and I/O resources used. The PCB enables multiple applications to perform multitasking effectively.

The synchronization of mutex and semaphore mechanisms is an important technique in operating systems for managing concurrent resource access in multi-threaded environments. In the Android operating system, which relies on thread-based programming to maintain performance and responsiveness, these two mechanisms play a vital role in preventing race conditions and ensuring data integrity. A mutex is a locking object that ensures that only one thread can access a specific resource at a time, while a semaphore controls access to a limited number of resources by counting the number of threads that can access them simultaneously. In Android, these mechanisms are implemented using the Lock class for mutexes and the Semaphore class for semaphores, both of which can be used to control synchronization between threads in Android applications. This paper will discuss the application of these two mechanisms in the context of shared resource management, as well as a comparison of their performance and advantages in dealing with complex multi-threading scenarios on Android. Emphasis will also be placed on the challenges faced in using these two mechanisms in Android applications, as well as how proper programming can avoid deadlocks and improve application efficiency.

This research is motivated by the importance of the role of madrasah supervisors in providing effective supervision to improve the quality of madrasah principals' performance, especially in private Madrasah Tsanawiyah environments. Supervisory supervision not only functions as a quality control tool, but also as a means of coaching, mentoring, and empowering madrasah principals in carrying out managerial, leadership, and school development tasks. The purpose of this study is to analyze how supervisory supervision management can improve the performance of private Madrasah Tsanawiyah principals, as well as to identify the most relevant supervision strategies in supporting the achievement of educational quality. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation, which are then analyzed descriptively. The results of the study indicate that the implementation of planned, systematic, and continuous supervisory management has a positive effect on improving the competency of madrasah principals in the aspects of planning, program implementation, and educational evaluation. The findings also show that participatory and communicative supervision can build motivation and a sense of responsibility of madrasah principals in managing institutions effectively. The implication of this research is the need to improve the capacity of madrasah supervisors through training and role strengthening so that supervision can truly drive optimal madrasah principal performance, thus impacting the quality of education in private junior high madrasahs.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.

Labor is a complex interaction between psychological and physiological drives in women. (90%) delivery is accompanied by pain. In the active phase there is an increase in the intensity and frequency of contractions, so that the peak pain response is in this phase. Pain and soreness during labor are basically caused by strong contractions during labor. Breathing relaxation techniques can control pain by minimizing sympathetic activity in the autonomic nervous system. This study aims to determine the effect of deep breathing relaxation techniques on reducing labor pain in the first active phase. The type of design in this study is pre-experimental with The number of samples was taken according to the Accidental Sampling technique, samples were taken when patients went to the Andra Agustiana PMB Clinic with a minimum of 30 respondents. The data collection technique used a questionnaire sheet and a Numeric Rating Scale (NRS) pain scale. Data analysis used the Wilcoxon test. The results showed that before being given the breathing relaxation technique, most respondents experienced severe pain or pain levels on a scale of 7-10, namely 25 respondents (71.4%) and after being given deep breathing relaxation technique treatment, most respondents experienced moderate pain (scale 4-6) as many as 28 respondents (80%). The results of data analysis obtained the Asymp.significancy value = 0.000 (ρ<0.05). The conclusion is that there is an effect of providing deep breathing relaxation techniques on reducing labor pain in the first active phase. It is hoped that deep breathing relaxation techniques can be applied in the management of labor care as an alternative to reduce labor pain for mothers giving birth in the first active phase

The Web-Based Information System for Family Planning (FP) Participant Registration at the Wee Karou Community Health Center in West Sumba Regency aims to simplify the registration process for FP participants, improve efficiency, and provide easier access for the community to FP services. Previously, the registration process was conducted manually, which often led to delays, data processing errors, and time inefficiency. Therefore, an information system is needed to digitalize the registration and data management processes of FP participants. This system is developed using web-based technology that enables the Wee Karou Health Center to conduct online FP participant registration, monitor program progress, and generate reports more quickly and accurately. The main features of the system include online FP participant registration, participant data management, service schedule monitoring, and the generation of statistical reports related to FP services. The implementation of this system is expected to reduce data entry errors, accelerate the registration process, and enhance transparency and data accuracy. In addition, it provides convenience for the community to register without having to visit the health center directly. Thus, the Family Planning services at Wee Karou Community Health Center are expected to become more optimal, effective, and efficient in supporting government programs for population control and better family planning.

Community Health Centers (Puskesmas) serve as the frontline for basic healthcare services for the community. However, the services at Waimangura Community Health Center are not yet fully optimal due to several obstacles, particularly in patient data recording, which is essential for registering every individual who visits for health check-ups, registration, and medical record management. Therefore, an information technology-based system is needed to enhance the effectiveness and efficiency of services. This research aims to implement a healthcare service system at Waimangura Community Health Center using the CodeIgniter 3 framework by applying the MVC (Model, View, Controller) method. The MVC method was chosen because it can separate application logic, display, and data management, making the system more structured, easier to develop, and maintaining consistency. The research stages include needs analysis, system design, implementation, and testing. The implementation results show that the built system is capable of assisting officers in patient registration, medical record data management, and information services. Patients also benefit from more transparent and efficient services. Based on the trial results, the system operates according to user needs and can improve the quality of healthcare services at the Waimangura Community Health Center. Thus, the implementation of CodeIgniter 3 with the MVC method has proven effective in building a structured, easily maintainable healthcare service system that can be further developed to support digital-based healthcare services.

This study aims to analyze the contribution of classical and modern management theories in establishing the foundations of educational management in Indonesia. The study focuses on Frederick W. Taylor's scientific management theory, Henri Fayol's administrative theory, Max Weber's bureaucracy theory, and Peter F. Drucker's modern management theory. The research method used is library research with a content analysis approach, which examines relevant literature in the form of books, journals, and articles. The results of the study show that Taylor emphasizes work efficiency through systematic procedures, Fayol emphasizes the importance of managerial functions (planning, organizing, directing, controlling), Weber emphasizes order and formal legitimacy through rational rules, while Drucker focuses more on achieving vision, innovation, and empowering people as knowledge workers. In general, the theories of Taylor, Fayol, and Weber provide a classical foundation for educational management with an orientation towards structure, efficiency, and rules, while Drucker provides a modern foundation that emphasizes flexibility, innovation, and social relevance. Thus, a combination of classical and modern theories can be used as a strategic basis to strengthen Indonesian educational management to be more adaptive in facing global challenges and the digital era.

Digital transformation in higher education demands the sustainable use of Learning Management Systems (LMS). However, most previous studies have predominantly focused on cognitive aspects such as perceived usefulness and user satisfaction, overlooking the motivational dimensions that drive long-term engagement. This study aims to explore how System-Provided Autonomy Support (S-PAS)—the degree of autonomy support embedded within the system—shapes users’ continuance intention to use LMS through psychological need satisfaction and autonomous motivation. Employing an exploratory qualitative approach, data were collected through in-depth interviews, focus group discussions (FGDs), task-based observations, and critical discourse analysis of institutional policies and system micro-copies across several universities under the coordination of LLDIKTI Region IX Sultanbatara. Thematic analysis revealed that users’ experiences with LMS are influenced by five key dimensions of S-PAS: meaningful choice, rationale provision, non-controlling language, emotional validation, and informational feedback. When the system and policies offer flexibility, empathetic communication, and clear rationales behind instructions, users exhibit higher levels of autonomous motivation and stronger commitment to LMS continuance. Conversely, administrative rigidity, technostress, and opaque surveillance practices undermine psychological need satisfaction and weaken users’ continuance intention. The study extends the application of Self-Determination Theory (SDT) to educational technology by introducing S-PAS as a conceptual framework that bridges system design and user motivation. Practically, the findings offer strategic guidance for policymakers and developers to design LMS environments that are more autonomy-supportive, human-centered, and sustainable. Future research is encouraged to quantitatively validate the S-PAS model across diverse institutional and cultural contexts to enhance the generalizability and theoretical robustness of these findings.

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

This research aims to identify potential hazards and assess the level of fire risk in a textile company located in Sukoharjo Regency using the Hazard Identification, Risk Assessment, and Risk Control (HIRARC) method. The research background is based on the high fire hazard potential in the textile industry due to the use of flammable chemicals, high operating temperatures, and the accumulation of combustible fibers and textile dust. A descriptive research approach was applied through field observations, interviews with workers and the OHS team, and technical document analysis. The results showed that the highest risk levels were found in the dyeing process, electrical panel room, and machine maintenance activities (welding/repair), with risk scores reaching 20 (high category). The main contributing factors included non-standard electrical installations, poor ventilation, and unsafe work behavior. Risk control strategies are recommended through technical, administrative, and behavioral approaches, including smoke detection systems, routine evacuation training, and the reinforcement of safety culture. The implementation of these measures is expected to improve the effectiveness of occupational health and safety management systems and reduce the potential for fire incidents in the textile industry.

Inventory management plays a crucial role in ensuring smooth business operations by preventing stockouts that may cause losses. Toko Cat Gani still relies on manual recording, which is prone to data loss, duplicate entries, and delays in stock reporting, thus requiring a systematic solution. This study aims to design and implement a web-based inventory information system using the buffer stock method to overcome these issues. The research method employed is Research and Development (R&D) with a prototype model, consisting of needs analysis, system design, validation, and testing stages. The system was developed using PHP, MySQL, and XAMPP, featuring item data management, supplier management, inbound and outbound transactions, buffer stock calculations, and real-time inventory reports. The implementation results show that the system facilitates transaction recording, minimizes data entry errors, provides notifications when stock reaches the minimum threshold, and generates accurate and timely reports. Expert validation and user testing confirm that the system is feasible and effective in supporting inventory management at Toko Cat Gani. Therefore, the implementation of a web-based inventory information system with the buffer stock method can be considered an efficient and reliable solution to improve accuracy and effectiveness in inventory control.

This study aims to analyze the influence of organizational culture, work environment, and workplace boredom on employee performance through Cyberloafing behavior among employees at PT Geo Dipa Energi (Persero). The research employed a survey method with a quantitative descriptive approach, enabling systematic collection of numerical data to identify relationships among variables. The sample consisted of 339 employees selected purposively to reflect diverse perceptions regarding organizational culture, working conditions, and levels of boredom. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM), which allows testing both direct and indirect effects among variables. The results indicate that organizational culture, work environment, and workplace boredom significantly affect employee performance, both directly and through Cyberloafing behavior. Cyberloafing was found to mediate the relationship between organizational culture, work environment, and employee boredom with performance, thereby either strengthening or weakening the influence of these variables on work outcomes. These findings highlight the importance of managing an organizational culture that promotes productivity, improving a conducive work environment, and reducing employee boredom levels. Additionally, controlling Cyberloafing behavior is crucial for optimizing employee performance. The study provides practical implications for the management of PT Geo Dipa Energi (Persero) in designing effective policies and programs to enhance work efficiency and employee satisfaction.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

This study aims to describe the management of the Keceme Drinking Water Supply System SPAM as an effort to overcome drought in Waru Hamlet, Girisekar Village, Panggang District, Gunungkidul Regency, Special Region of Yogyakarta. The drought problem in the area has been going on for a long time, thus demanding a sustainable solution to meet the community's clean water needs. This study uses a qualitative approach with data collection techniques through observation, in-depth interviews with SPAM managers and the community, and documentation. Data analysis was carried out with reference to George R. Terry's management theory which includes four management functions, namely planning, organizing, actuating, and controlling. The results show that the existence of the Keceme SPAM greatly helps the community in obtaining access to clean water, although various obstacles still exist. The main obstacles include planning that is mostly not documented in writing, limited number and capacity of human resources in management, technical problems in the form of lime deposits that disrupt water flow, and high operational and maintenance costs of the network. However, the existence of social capital in the form of a spirit of mutual cooperation among the community, as well as policy support and facilities from the village government, are important factors driving the sustainability of SPAM management. This research is expected to provide practical contributions as a reference for other regions facing similar challenges, particularly in optimizing the use of local water sources as a sustainable drought mitigation strategy.