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This study aims to analyze the management of short-term debt and its impact on cash flow smoothness in Toko Madura micro, small, and medium enterprises (MSMEs) in Surabaya City. Using a qualitative descriptive approach, the research was conducted through in-depth interviews and field observations at Toko Madura Barokah located in Pasar Wonokromo. The results show that short-term debt management is characterized by flexibility and trust-based relationships between store owners and suppliers, with payment terms ranging from 10 to 14 days. Debt management is carried out adaptively according to sales fluctuations and cash flow conditions. The average ratio of short-term debt to monthly cash flow is 17.2%, indicating that the debt level remains within a safe and manageable range. However, the financial recording system remains simple and lacks separation between personal and business finances, which may cause inaccuracies in cash control. Overall, short-term debt management contributes positively to cash flow stability through trust and payment discipline. Nevertheless, improving financial literacy and implementing a more structured accounting system are necessary to support sustainable business growth and better financial decision-making.

This report presents a comprehensive overview of the crucial role of Proportional-Integral-Derivative (PID) control systems in maintaining an optimal environment for premature neonates in modern infant incubators. The main focus is directed on the effectiveness of the PID system in regulating vital physiological parameters such as temperature, humidity, and stability of the baby's body temperature, which greatly determine the survival and development of the neonate. The PID control system is proven to be able to provide a fast and accurate response to changes in environmental conditions, thus maintaining parameter stability in real-time. The integration of PID technology with modern incubator devices enables precise automatic setup, supports energy efficiency, and improves patient safety and comfort. The report also discusses various PID tuning methods, such as Ziegler-Nichols and adaptive methods, which are used to improve the performance of the system in the face of environmental dynamics and individual characteristics of infants. Implementation challenges identified include system complexity, need for periodic calibration, and limited technical resources in healthcare facilities. However, continuous innovations in control design and algorithms have driven the evolution of incubator devices to be more intelligent and responsive. Thus, the PID control system plays a central role in supporting neonatal life-support technologies, while representing significant advances in biomedical engineering and intensive care of premature infants.

This research positions tourism as a key driver for rural economic transformation via the Community-Based Ecotourism model. Lubuk Langkap Nature Tourism Village, South Bengkulu, has excellent natural assets (pristine), such as clear rivers and tropical forests, supported by good social capital. However, this potential is structurally constrained by a Severe Institutional Crisis within the Village-Owned Enterprise, marked by informal management, lack of standard accounting, and vulnerability to moral hazard risk (misconduct). The Main Thesis asserts that this institutional crisis is not merely a technical issue but a major root problem that weakens Social Capital, damages community Capability, and risks permanent environmental damage. The study uses in-depth strategic analysis focusing on the New Institutional Economics and an integrated SWOT framework, employing interpretive descriptive qualitative methods. The analysis formulates an integrated Community-Based Ecotourism development strategy within a Governance framework that is Strengthened by Risk a system designed to become more resilient when facing shocks (moral hazard risk). The Integrated Action Strategy includes: (1) Establishing Exclusive Village-Owned Enterprise Regulatory Control Rights over the entrance gate and Environmental Carrying Capacity; (2) Implementing a physical Daily Public Financial Dashboard to prevent misconduct; and (3) Legalizing Village Regulations (Perdes) on Conservation Zoning and Maximum Daily Visitor Limits. Implementing a Niche Premium Operational Business Plan (OBP), detailing a High Pricing Strategy (including a Conservation Fee) and a fair Proportional Revenue Sharing Formula, is key to achieving improved welfare and ecological sustainability in South Bengkulu.

SMA Negeri 1 Maumere as one of the secondary education institutions continues to show development through improving the curriculum, infrastructure, and extracurricular programs. However, the tuition payment system that is still carried out manually poses various challenges in managing school financial administration. This study aims to analyze the effectiveness of the manual tuition payment system using the SWOT approach to identify the strengths, weaknesses, opportunities, and threats that affect the process. The results of the analysis show that although manual systems have been in use for a long time and are easy for financial officers to understand, they are still vulnerable to recording errors, process delays, and the risk of inaccurate data accumulation. In addition, the study found that the evaluation of this manual system makes an important contribution to the development of management science, especially in understanding the dynamics of administrative control and decision-making processes. The findings of the study recommend the development of a technology-based tuition payment system, such as online payments or integrated applications, as a solution to improve the efficiency, accuracy, and quality of administrative services at SMA Negeri 1 Maumere..

This article employs a Critical Literature Review (CLR) approach, analyzing studies from 2013–2025 that include academic papers, nationally accredited journals (Sinta 2–4), and reputable international journals indexed by Scopus (Q1–Q4) to understand systemic fraud and audit failure in Indonesia.Previous re-search has mostly explained fraud from individual or organizational views, while few have addressed structural factors such as the normalization of fraud, weak regulatory oversight, and the crisis of auditor legitimacy. The synthesis reveals four main issues. First, systemic fraud in Indonesia has shifted from in-dividual misconduct to a structured socio-economic phenomenon rooted in culture. Second, auditing as a control mechanism remains technically focused, often failing to uncover collusive fraud involving top management. Third, an expectation gap exists between unqualified audit opinions and public demands for assurance against corruption, reducing trust in auditors. Fourth, conflicts of interest arising from audit fee dependence, weak regulation, and limited adoption of audit technology and forensic analytics indicate the need for institutional reform. Therefore, this article calls for an integrative framework that connects individual, organizational, regulatory, and socio-cultural dimensions to address systemic fraud and rein-force public accountability in Indonesia.

Bus Rapid Transit (BRT) systems play a crucial role in providing efficient and sustainable urban mobility, yet service quality often faces challenges that lead to passenger dissatisfaction. This study focuses on BRT Trans Jateng Corridor 7, which has received a considerable number of complaints regarding service reliability, comfort, and punctuality. The main objective of this research is to improve passenger satisfaction by applying the Six Sigma methodology to identify, analyze, and reduce the root causes of service-related complaints. Using the DMAIC (Define, Measure, Analyze, Improve, Control) framework, data were collected through complaint reports, passenger surveys, and operational performance indicators. Statistical analysis and cause-effect diagrams were employed to pinpoint critical factors influencing complaints, including bus frequency, driver performance, ticketing efficiency, and infrastructure support. The findings indicate that the application of Six Sigma significantly reduced recurring complaints, particularly in the areas of schedule adherence and service responsiveness, leading to measurable improvements in overall passenger satisfaction. The synthesis of results demonstrates that structured quality management approaches such as Six Sigma can effectively enhance public transportation service quality by providing systematic solutions to operational problems. In conclusion, this research highlights the practical benefits of Six Sigma in improving service performance and reducing passenger complaints, offering valuable insights for policymakers and transportation operators seeking to strengthen the quality and sustainability of public transit systems.

This study was conducted at SD Negeri Wegoknatar with the aim of analyzing the accounting information system for cash receipts of Education Development Contributions (Sumbangan Pembinaan Pendidikan/SPP) as an internal control tool. The research employed a qualitative method with a description approach. Data were collected throught observations and interviews with informants regarding the recording system for cash receipts has been implemented but remains basic and manual, without utilizing modern information technology. Moreover, the system lacks a written Standard Operating Procedure (SOP), increasing the potential risk of fraud. Internal control was also found to be ineffective due to weaknesses in risk assesment, control activities, and external information reporting. Consequently, the transparency and accountability of SPP fund management at SD Negeri Wegoknatar remain limited

This study discusses the implementation of personality development management for inmates at Kotabumi Class IIA Penitentiary as part of the correctional system in Indonesia, emphasizing rehabilitation and social reintegration rather than just punishment. The effectiveness of the development program remains a fundamental issue, particularly due to limited staff, inadequate facilities, and overcrowding. This research aims to describe the implementation of personality development and analyze the application of management functions, such as planning, organizing, leadership, and controlling, in its implementation. The method used is a descriptive qualitative approach with data collection techniques through observation, interviews with staff and inmates, and document study. The results show that personality development has been implemented through religious activities, arts, and sports, but still faces structural and functional barriers, such as a lack of facilitators, limited counseling spaces, insufficient teaching materials, and weak ongoing evaluation. According to George C. Edwards III’s policy implementation theory, significant obstacles were found in communication, resource availability, and rigid bureaucratic structure. The findings indicate that although the development program is running, its effectiveness remains suboptimal. This study concludes that strengthening managerial aspects, improving staff capacity, developing supporting facilities, and expanding collaboration with religious and social institutions are necessary to enhance the effectiveness of the program.

This study aims to analyze the influence of Human Resource Management and Good Manufacturing Practices on Improving Production Hygiene, with the research focused on employees of Bakpia Kukus Tugu Jogja. The problems that often occur are the ineffectiveness of implementing hygiene standards and weaknesses in the human resource management system which are the important basis for conducting this research. This study uses a quantitative approach with a survey method by distributing questionnaires to 102 respondents who are employees of Bakpia Kukus Tugu Jogja in the production and quality control divisions. Data analysis was carried out using multiple linear regression with the help of SPSS software version 25.

The DH Building of the Electrical Engineering Study Program at Udayana University faces significant challenges in energy efficiency, as it still relies on conventional electrical systems. User negligence, such as forgetting to switch off lights and air conditioners (AC) after use, often results in unnecessary energy waste and increased operational costs. This issue highlights the urgent need for smart solutions capable of automating energy management, reducing waste caused by human error, and supporting the creation of a more efficient and sustainable campus environment. To address this problem, this study designs and implements a smart building system based on the Internet of Things (IoT). The system employs a NodeMCU ESP32 microcontroller as the main processing unit, integrated with a series of sensors including a DHT22 sensor for monitoring temperature and humidity, an MQ2 sensor for smoke detection, a PIR sensor for motion detection, and a PZEM-004T sensor for monitoring energy consumption. Control of electronic devices such as lights and AC units is carried out both automatically and manually through relay modules connected to the system. All sensor data and control functions are accessed via a web interface developed using the Laravel framework and a MySQL database. The testing results indicate that the designed system was successfully implemented and functions as expected. Sensor testing demonstrated high accuracy compared to standard measuring instruments, while the electronic device control system achieved an average response time of approximately 3.6 seconds, proving its reliability. Overall, the system provides a comprehensive solution for energy consumption monitoring and control, while also enhancing comfort and safety in the DH Building, in line with the goals of energy efficiency and facility modernization.

This study aims to analyze the financial risk management strategy of PT. Chandra Asri based on the company's 2024 annual report. As the largest petrochemical company in Indonesia, PT. Chandra Asri faces multiple financial risks including market volatility, credit exposure, liquidity constraints, operational disruptions, and systemic shifts due to global energy transitions. Using a qualitative descriptive approach grounded in the ISO 31000 framework, the study examines how the company identifies, assesses, responds to, and monitors each risk category. The findings reveal that while hedging, credit controls, and liquidity management systems are in place, the decline in net income and working capital indicates areas that require stronger adaptation. Additionally, the study highlights the company's strategic shift toward sustainable practices in response to systemic risks. PT. Chandra Asri's integration of sustainability into its risk management strategy showcases a forward-thinking approach, acknowledging the importance of both financial resilience and environmental responsibility. This research contributes to the understanding of risk management practices in the petrochemical sector and provides valuable insights for developing resilient financial strategies amidst global economic uncertainty. It also offers practical recommendations for improving risk management frameworks, ensuring long-term growth and stability in an increasingly volatile global market

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.

The Instagram account @alineadotid is an extension of the digital media platform Alinea.id, which was established to meet the growing demand for informative, fast, and visually engaging news content. In today’s digital era, where audiences—especially Generation Z—consume information primarily through social media, @alineadotid strategically positions itself as a news distribution channel tailored to visual-first communication. This study seeks to examine the creative strategies implemented in the production of news content on the Instagram account, focusing on the application of POAC (Planning, Organizing, Actuating, Controlling) production management theory. Using a qualitative descriptive approach, data collection was carried out through in-depth interviews with the executive editor and social media specialist, observation of the production workflow, and documentation of various content formats already published. The findings show that creativity is carried out in a systematic and collaborative manner. Planning emphasizes mapping relevant issues and designing visuals that fit audience preferences. Organizing is achieved through a clear division of roles between editorial and design teams. Execution focuses on creating concise, easy-to-understand, and visually attractive content. Control is performed by evaluating performance using social media metrics such as engagement rates, reach, and audience feedback. This structured approach enables @alineadotid to deliver news content that is fast, visual, interactive, and adaptive to changing digital media trends.

This community service program was implemented to overcome the limited technical capacity of teachers and students at SMK Negeri Jambu in mastering the installation and programming of battery-based electric vehicles, which is a crucial skill in preparing competent human resources for the rapidly evolving green vehicle industry. The program specifically aimed to enhance participants’ knowledge and skills in several key areas, including the installation of electric motor control systems, management of battery energy, and maintenance of essential electric vehicle components. To achieve these goals, the activities were carried out using a blended method that integrated lectures, demonstrations, and direct hands-on practice, supported by continuous mentoring and systematic evaluation. In addition, QR Code–based learning resources were incorporated to provide participants with quick and efficient access to digital instructional materials, allowing for more flexible and independent learning. The evaluation results revealed significant progress in both the theoretical understanding and practical abilities of the participants. They were able to demonstrate improvements not only in operating and maintaining electric vehicle systems but also in identifying problems and performing troubleshooting independently. These findings suggest that the program effectively contributed to building sustainable competencies for teachers and students, equipping them with relevant skills aligned with the needs of the green automotive industry, while also promoting technological adaptation and innovation in vocational education.

The elderly is among the most vulnerable groups in society due to progressive biological decline that weakens physical resistance, making them prone to chronic diseases such as hypertension. Hypertension is one of the most common multifactorial disorders in older adults, and its severity may be influenced by anxiety, which stimulates the sympathetic nervous system and increases blood pressure. This study aimed to examine the relationship between anxiety levels and hypertension among the elderly in the working area of Andalas Health Center, Padang City. An analytic study with a cross-sectional design was conducted involving 81 elderly participants diagnosed with hypertension, selected through accidental sampling based on inclusion and exclusion criteria. The Geriatric Anxiety Scale (GAS) was employed as the research instrument, while data analysis used the Chi-square test. Results showed that the majority of respondents experienced mild anxiety (67 respondents, 82.7%) and uncontrolled hypertension (54 respondents, 66.6%). Statistical analysis revealed a p-value of 0.534, indicating no significant association between anxiety levels and hypertension in the elderly population studied. These findings are consistent with several previous studies reporting that the relationship between anxiety and blood pressure in the elderly is often inconsistent, largely due to other risk factors including age, gender, low physical activity, comorbidities, and poor adherence to antihypertensive treatment. The implication of this study highlights the necessity of a holistic approach to hypertension management in the elderly, addressing not only psychological aspects but also lifestyle modification, treatment adherence education, and strengthening public health programs. Therefore, this research is expected to serve as input for health workers at community health centers to improve strategies for preventing and controlling hypertension in elderly populations.

Type 2 diabetes mellitus (T2DM) is a chronic metabolic disorder whose prevalence continues to rise, making it a major challenge for health systems worldwide. This disease results from a combination of insulin resistance and impaired pancreatic β-cell function, leading to persistent hyperglycemia and increased risk of long-term complications affecting the kidneys, cardiovascular system, nervous system, and eyes. This report describes the case of a 52-year-old woman diagnosed with T2DM for approximately ten years. The patient presented with fatigue, nocturnal polyuria, nausea after meals, significant weight loss, and tingling in her extremities. Laboratory findings revealed an HbA1c level of 12%, reflecting very poor glycemic control. A family medicine approach was applied through detailed history taking, physical and laboratory examinations, home visits, and completion of a family folder to assess clinical, personal, social, and functional aspects. Interventions included counseling on balanced diet, encouragement of regular physical activity, education on diabetic foot care, and pharmacological treatment with metformin and insulin. The family received counseling about hereditary risk factors, the importance of emotional support, and the need for consistent monitoring of health status. The patient was still capable of light daily activities, supported by a highly functional family environment with an APGAR score of 10. A holistic family medicine–based approach was shown to improve treatment adherence, patient knowledge, and overall quality of life. Therefore, management of T2DM requires a comprehensive strategy that integrates promotive, preventive, curative, and rehabilitative components, emphasizing the active involvement of family and community at the primary care level to reduce complications, slow disease progression, and enhance patient well-being.   Keywords: Type 2 diabetes mellitus (T2DM) is a chronic metabolic disorder whose prevalence continues to rise, making it a major challenge for health systems worldwide. This disease results from a combination of insulin resistance and impaired pancreatic β-cell function, leading to persistent hyperglycemia and increased risk of long-term complications affecting the kidneys, cardiovascular system, nervous system, and eyes. This report describes the case of a 52-year-old woman diagnosed with T2DM for approximately ten years. The patient presented with fatigue, nocturnal polyuria, nausea after meals, significant weight loss, and tingling in her extremities. Laboratory findings revealed an HbA1c level of 12%, reflecting very poor glycemic control. A family medicine approach was applied through detailed history taking, physical and laboratory examinations, home visits, and completion of a family folder to assess clinical, personal, social, and functional aspects. Interventions included counseling on balanced diet, encouragement of regular physical activity, education on diabetic foot care, and pharmacological treatment with metformin and insulin. The family received counseling about hereditary risk factors, the importance of emotional support, and the need for consistent monitoring of health status. The patient was still capable of light daily activities, supported by a highly functional family environment with an APGAR score of 10. A holistic family medicine–based approach was shown to improve treatment adherence, patient knowledge, and overall quality of life. Therefore, management of T2DM requires a comprehensive strategy that integrates promotive, preventive, curative, and rehabilitative components, emphasizing the active involvement of family and community at the primary care level to reduce complications, slow disease progression, and enhance patient well-being.

This research aims to analyze the goverance oversight mechanisms employed to enhance accountabillity at Pintu Air Credit Union, Kewapante Branch. A qualitative descriptive analysis approach was utilized, incorporating observation, interviews, and documentation as primary data collection techniques. The data sources comprised both primary and secondary data. The study involved five key informants: the Manager of Pintu Air Credit Union, Kewapante Branch, the supervisor, the Committee Chairperson, the Committee Vice-Chairperson, and the Account Officer. The findings reveal  that Pintu Air Credit Union, Kewapante Branch, has established a disciplined internal oversight andof  reporting system that promotes transparency while minimizing confilicts interest. Accountability is evidenced through comprhensive transactionaudits and robust internal control mechanisms. Responsibility in Pintu Air Credit Union, Kewapante Branch is seen in the obligations of each employee, especially in the inspection process affter collection to ensure that all transctions are recored correctly. The independence of both internal and external audits faclitates effective risk management. Fairness is evident in the organization’s open recruitment processes and equitable competency developments programs.

The Student Evaluation of Lecturers (EDOM) at the Faculty of Engineering, Universitas Dr. Soetomo has historically been conducted via Google Forms and processed manually, resulting in slow response times, repetitive recap procedures, and insufficiently documented reporting validity. This study aims to design, build, and evaluate a web-based EDOM system using the Prototype Model (MODEL PROTOTYPE) to improve data collection efficiency, recap accuracy, and the effectiveness of feedback for teaching quality assurance. The development method comprises requirements elicitation with the Quality Assurance Unit through a review of SPMI documents and brief interviews, architectural and interface design (Laravel, MVC pattern, and MySQL), staged prototyping, and rapid iterations based on stakeholder feedback until functional conformity is achieved. The resulting system provides authentication and role-based authorization (Admin, GPM, Lecturer, Student), odd/even period management, a question bank employing a Likert scale, anonymous questionnaire submission, score recap per lecturer and per category (pedagogical, professional, personal, social), dashboard visualizations, and report export to support governance needs. Functional evaluation was conducted through black-box testing on core scenarios (login, period scheduling, submission, recap, and export) and indicated conformance to specifications. User acceptance evaluation employed the Technology Acceptance Model (TAM) to examine perceived usefulness, perceived ease of use, attitude toward use, and behavioral intention; the results indicate positive acceptance and potential for operational adoption. Practically, the prototype approach accelerates requirement alignment, reduces the risk of mis-specification, and facilitates change control, while the Laravel-based implementation supports maintainability, role-based access security, and further feature development. The study is limited to a single faculty; future work may include SSO integration, audit trails, and longitudinal, cross-semester analytics for more comprehensive monitoring of lecturer performance.

The endocrine system is a ductless body control system that produces hormones to regulate various organs and physiological processes. Hormones act as important biological messengers in the human body. One of the most essential hormones is insulin, which plays a key role in blood sugar regulation. Insufficient insulin production or impaired insulin action can cause disruption of blood glucose control, leading to diabetes mellitus. Diabetes mellitus is a chronic metabolic disorder characterized by persistently high blood glucose levels caused by impaired insulin secretion, insulin action, or both. The purpose of this paper is to apply nursing care to Mr. N, a patient with endocrine system disorders: diabetes mellitus, treated in the Dahlia Ward of Dr. Soeselo Regional Hospital, Tegal Regency. This descriptive case study method was used to explain the nursing process in a structured manner. The main complaint presented by the client was pain in the wound on the left foot. Four nursing diagnoses were identified during the assessment, namely unstable blood glucose levels, acute pain, impaired skin/tissue integrity, and knowledge deficit. Nursing interventions were developed and implemented based on the Standar Diagnosis Keperawatan Indonesia (SDKI), Standar Luaran Keperawatan Indonesia (SLKI), and Standar Intervensi Keperawatan Indonesia (SIKI). The case highlights the importance of comprehensive nursing care in diabetes management, with a focus on blood glucose stabilization, pain management, wound care, and patient education. The results of this study are expected to provide additional references for clinical practice and strengthen the role of nurses in preventing complications of diabetes mellitus.

This article examines the implementation of the Quality Control (QC) system at PT Yakult Indonesia Persada as part of the Field Work Lecture (KKL) activities. The main focus of the research is how the company maintains the consistency of the quality of probiotic products through thorough quality control. This research aims to provide an in-depth understanding of the implementation of QC which includes physical, chemical, microbiological testing, and quality assurance of production equipment. The methods used are direct observation in the field and literature review related to food quality standards. The results of the observation show that PT Yakult applies the principles of Good Manufacturing Practices (GMP), Statistical Process Control (SPC), and Total Quality Management (TQM) in an integrated manner in the entire production process. Quality control is carried out through Specific Gravity (SG), pH, and the number of Lactobacillus casei Shirota bacteria with a minimum standard of 6.5 billion per bottle. In addition, sterilization of production equipment is carried out in layers and validated through laboratory tests, and is supported by systematic recording of test results. These findings show that the QC system at PT Yakult not only focuses on the final product, but also covers the entire production stage. With this approach, the company is able to consistently ensure the quality, safety, and health benefits of products, as well as meet applicable food industry standards.