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Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that will be analyzed systematically. So the results of the research state that a level of debt has a good influence on financial recognition, even though the level of financial difficulty has a positive but negative effect on accounting conservatism. So it indicates that a manager who has a high level of debt leads to more conservatism in their financial reporting to meet the interests of creditors, while companies experiencing difficulties tend to be less conservative.

This paper aims to explore and discuss the crucial impact of educator quality and competence on producing high-quality graduates by examining relevant literature and its application in existing research. Employing a qualitative methodology, including systematic literature review and content analysis, the study draws from literature sourced online concerning the variables under investigation. The analysis incorporates insights from fifteen scholarly articles, shedding light on the relationship between the quality of educators and graduates. Findings indicate that existing literature has been effectively integrated into the study's conclusions. The recommendations provided offer qualitative contributions to the field of education, particularly in education management. Future research can build on this work by examining the same variables using different methods and research contexts

Health services in Indonesia are one of the many components of the health system that have direct contact with the community. The quality of health services is so important because it makes it easier for people to carry out health checks. Patient satisfaction can also be obtained from the quality of health services received from the health center. The quality of services provided to service recipients can affect their satisfaction with the health services provided by service providers. This study aimed to determine the relationship between each dimension of the quality of health services and patient satisfaction at the Sail Health Center in Pekanbaru City. This research is included in quantitative research with an analytic survey and cross-sectional study approach. The number of samples in this study was 95 outpatients at the Sail Health Center in Pekanbaru City. According to the statistical results of the Fisher's Exact test, there is a relationship between the quality of health services and outpatient satisfaction at the Sail Health Center, Pekanbaru City. Suggestions that can be given are the allocation of health workers by duties and responsibilities, such as the number of health workers by duties and responsibilities and the need for Puskesmas Sail to conduct regular patient satisfaction surveys to evaluate the quality of services at Puskesmas Sail.

This paper introduces a real-time air quality monitoring system based on the Internet of Things (IoT) integrated with advanced data analytics. The system uses low-cost sensors to gather data on air pollutants, which are then processed using cloud computing and visualized through a web application. Field tests conducted in urban and suburban areas demonstrate the system’s effectiveness in providing accurate, real-time air quality information, enabling timely responses to pollution events.  

This research investigates the comparison of government administration policies between major cities and remote areas in Indonesia, focusing on how these differences impact public service delivery and administrative effectiveness. Utilizing a comparative analysis method, the study examines various dimensions such as policy implementation, available resources, and the resulting public service outcomes in both contexts. The findings reveal a significant disparity in the quality of administration between urban and rural regions. Major cities benefit from better infrastructure, higher budget allocations, and more skilled personnel, which contribute to more effective service delivery. In contrast, remote areas face numerous challenges, including limited access to resources, inadequate infrastructure, and a lack of trained personnel, which hinder their ability to implement policies effectively. Moreover, the research highlights that the differences in administrative capacities lead to varying levels of public satisfaction and trust in government institutions. Citizens in major cities generally report higher satisfaction with public services compared to those in remote areas, where frustrations are often linked to delays and inefficiencies. This study emphasizes the urgent need for more inclusive and equitable policies aimed at enhancing government administration in remote areas. By addressing the systemic challenges faced by these regions, policymakers can work towards reducing the administrative gap and ensuring that all citizens, regardless of their geographical location, receive quality public services.

This study aims to analyze the implementation of performance management in Kurnia Supermarket, Tanjungpinang City. The type of research used is descriptive research with a qualitative approach. Data collection was carried out through observation and in-depth interviews. The sample used was purposive sampling. The informants are 3 people, namely 1 manager and 2 employees from the goods arrangement staff and cashier division, in order to obtain a comprehensive perspective related to the implementation of performance management implemented. The results of the study show that performance management at Kurnia Supermarket has been implemented well. This is reflected in the implementation of clear goal setting, achievement of performance targets, and employee competency development that focuses on improving work quality. This implementation also supports the improvement of operational efficiency which has a positive impact on the company's overall performance. Although it has shown positive results, the study also found several challenges, such as a lack of understanding of some employees regarding the performance management system and limited human resources in some divisions. Therefore, it is recommended to improve communication and increase socialization about performance management to all employees to achieve more optimal results.

The Scrum method is a methodology included in agile software development. Scrum is considered to be able to produce good quality software according to user wishes, can be used in large and small projects, and is easy to adopt changes. The scrum activity stages include product backlog, sprint backlog, daily scrum, sprint review, and sprint retrospective. Roles in Scrum include product owner, scrum master, and development team. Scrum has structured and iterative stages, so that if the product in the first sprint is not sufficient to meet needs, then in the next sprint a system can be developed that is in accordance with user evaluation. The results obtained from Designing a Hack Incident Reporting System at Kominfo Central Lombok Using the Agile Scrum Approach were proven to be able to overcome changes in requirements during the system development phase, producing products that met the wishes of users because they received repeated reviews.    

In the social field, there are development and change condition public will impact on existence anges to the order existing laws in the country. The more its height demands society so that the Government can organize with method transparent, accountable, more responsive to the needs and expectations that exist in society, create development theory principles general good government.​ This writing focuses on the challenges faced moment implementation principle the. With use normative juridical approach, author will study in a way regulation legislation. Based on results analysis writer, then can concluded that there is a number of a must challenge resolved, first balance strength in a democratic political system, second, systemic and independent supervision by existing state and social institutions with good, third, institution the law is not yet completely independent and impartial in carry out Justice law, fourth, quality source Power still human​ not enough in carry the trust given.

In the current digital era, the concept of flexible work has become increasingly relevant and pressing. The COVID-19 pandemic that swept the world has accelerated the adoption of flexible work practices, with many organizations forced to adapt to new situations where working from home has become the norm. However, the implementation of flexible work does not always proceed smoothly and presents various challenges, such as cultural and organizational changes, effective performance management, and equality of access and technology. This research analyzes the challenges and inhibiting factors in implementing flexible work based on previous literature studies. These challenges include cultural and organizational changes, performance management and supervision, equality of access and technology, work-life balance, conflict management and communication, as well as variations in the effects of flexible work on job quality. Inhibiting factors include difficulties in assessing individual readiness, technical challenges and infrastructure, competency gaps and technological limitations, as well as managerial difficulties. To address these challenges and inhibiting factors, organizations need to take appropriate steps, including policy adjustments, providing training and technology support, and developing appropriate performance management systems.    

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.

Interactive teaching materials are learning materials that are presented in an interactive form between students and technological systems such as software, applications or websites. Interactive teaching materials are different from conventional teaching materials which are only printed materials or audio-visual materials because they have the ability to interact with students and can be accessed online or offline. The aim of creating interactive educational materials is to improve the quality of the teaching and learning process to be more effective and efficient. Interactive educational materials can help educators manage learning, increase student engagement, and improve learning outcomes. Apart from that, interactive educational materials can also help students increase learning motivation, increase access to information, and improve their ability to communicate with educators. The benefits of using interactive teaching materials for educators are improved classroom management, increased student engagement, and improved learning outcomes. For students, interactive educational materials can improve critical thinking skills and increase the ability to adapt to technological changes. The use of interactive educational materials can also improve communication with educators and increase access to broader and specific information. Interactive teaching materials have great potential in improving the quality of the teaching and learning process and increasing students' abilities in many aspects. Therefore, interactive teaching materials must be an integral part of an effective and efficient learning strategy.

Islamic banks, as the name implies, are banks based on Islamic law (sharia) which do not run an interest system in their operations because this is considered a ribawi mechanism. In carrying out its operations, Islamic banks take profits by using a profit-sharing system. The operational activities of Islamic banks do not only focus on raising and channeling funds, but service quality is also an important factor in maximizing profits. The purpose of this study is to determine whether the quality of Islamic bank services has an influence on student satisfaction as Islamic bank customers. And this research consists of two variables, namely service quality and customer satisfaction. This research method uses quantitative methods with regression tests given to 40 respondents with 10 questions.    

The Binjai Library has developed a technology-based information service system to improve service quality for the community. This study aims to audit the information service system of the Binjai Library using the COBIT 5 framework. Based on the analysis, it was found that the information system has not reached the expected target levels in all domains. The average maturity level calculation shows a score of 1.43 or 143%, which is classified as Fully Achieved. Key findings include the near alignment of human resources and IT capabilities with institutional needs, suboptimal innovation in services, and the need for improvement in HR management and communication. This study concludes that the Binjai Library needs to implement improvements and innovations to enhance the performance of the information system and service quality.  

Information system audits have an important role in ensuring the quality of customer service at BPJS Ketenagakerjaan. This study aims to analyze the effect of information system audits on customer service at BPJS Ketenagakerjaan, with a case study focus on the Binjai branch office. The background of this research is the important role of information systems in supporting BPJS Ketenagakerjaan operations and services. Along with technological developments, the reliability, security and efficiency of information systems are crucial in maintaining the quality of service to customers. Therefore, an information system audit is needed to ensure that the system runs according to predetermined standards and is able to provide the best service.

Abstract: The New Student Admission Information System (SIPMB) at STMIK Kaputama aims to enhance efficiency and transparency in the student admission process. This study conducted an information system audit using the COBIT 5 framework to evaluate system maturity and provide improvement recommendations. The audit results indicate that the system has not met the expected targets in all domains, with an average maturity level of 1.35 or 135%, classified as Fully Achieved (F). However, according to the capability model mapping condition index, the value is at level 1 (Performed Process). STMIK Kaputama needs to increase openness to innovation inputs and clear communication with prospective students to avoid errors in the admission process, as well as improve service quality for prospective students.  

Management Information System (MIS) is an important tool for companies to manage information and support business processes. However, there are still many companies that have not utilized SIM optimally to improve customer service. This research uses a qualitative case study method to collect data. This research examines the role of Management Information Systems (MIS) in improving customer service quality, building customer loyalty, and achieving competitive advantage in the digital era. The findings show that SIM plays an important role in improving the five dimensions of customer service quality, namely reliability, responsiveness, assurance, empathy, and form. SIM is also proven to help build customer loyalty through increased satisfaction, trust, and commitment. In addition, SIM can help companies achieve a competitive advantage by increasing customer retention, attracting new customers, and improving the company's image.      

Medical tourism is a new form of tourism and medical services by getting health services according to expectations to a certain area. In an effort to develop the health system and competition as well as the impact of health globalization, it is possible that medical tourism will lead to intense competition between hospitals in providing quality services and superior service products provided by these hospitals in attracting patients to come for treatment. Assessing the potential for the development of medical tourism in Indonesia and analyzing government regulations on the development of a medical tourism strategy in Indonesia. The method used is normative juridical, or legal research conducted by examining legal literature as primary material. Some things that must be considered in developing hospitals in Indonesia that have the potential to develop medical tourism services are tariffs, service quality, hospital accreditation, marketing, access to treatment from the aspect of transportation, availability of health workers and types of treatment. The central government, the ministry of health and local governments as policy or regulatory makers in terms of medical tourism in Indonesia play an important role. There needs to be regulations or policies that regulate matters related to medical tourism so that it is not just a discourse.    

One of the most important management tools is resources. All levels of management should realize the importance of human resources. No matter how sophisticated technology is today, the human factor still plays an important role in the success of an organization. It can even be said that management is essentially human resource management. Human resources are employees, employees, workers or people who work. This research uses a qualitative descriptive approach associated with a literature review study. Qualitative research methods are methods or research to investigate and understand a key indicator. The data collected in this study were analyzed using research articles published in reputable national and international journals, books, magazines, and conferences. For the initial preparation of this article, a research method was selected that serves as a starting point for researchers interested in the topic. The results of this study The importance of human resource planning is measured by the department's operations which cannot be separated from the need to obtain quality human resources so that with better and more precise human resource planning, the right people can be appointed to the right positions and more easily identified. The combination of human resource planning and strategic planning is one of the innovations that many business people and industry experts are doing to improve the quality of human resources.

With the physical development of cities and industrial areas, as well as the development of transportation facilities, air quality also experiences changes in the composition of the atmosphere compared to normal conditions, which is characterized by the entry of polluting materials. Gasses and small particles/aerosols enter the air in constant quantities over long periods of time and affect not only human life but also animal and plant life. Currently, the development of electric vehicles in urban areas such as Indonesia and the Special Capital Region (DKJ) of course causes problems in the transportation system, also causes damage to common land by various interests and disrupts the existing air quality and also affects the atmosphere when pollution occurs.  Transportation is the largest contributor to air pollution, namely around 85%, because transportation is a proven source of emissions. Therefore, law enforcement efforts to improve the transportation sector without ignoring other sectors, including strategic actions, must be prioritized.  The number of buses and trains has also increased.  It will also control the number of private cars and improve much of the public transportation system.

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.