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Occupational Safety and Health (OHS) is a fundamental aspect in maintaining the smooth production process while maintaining the welfare of workers in the food manufacturing industry. This study aims to analyze in depth the implementation of the OHS program at PT XY, a medium-scale food manufacturing company, by reviewing the applicable policies, program implementation, obstacles encountered, and potential strategies for improvement. The study used a qualitative descriptive approach through direct observation in the production area, semi-structured interviews with 12 informants consisting of managers, supervisors, and operators, and a review of various internal company documents related to OHS. The research findings revealed that the company has a formally formulated OHS policy supported by regular training, but its implementation is not evenly distributed across all work units. Key weaknesses include inconsistent internal audit implementation, low worker awareness in reporting incidents, and a limited number of human resources with specific OHS competencies. Based on these findings, the study recommends strengthening the risk-based OHS management system, increasing human resource capacity, and integrating OHS indicators into the production performance evaluation system to support more optimal OHS implementation in the company.

Nosocomial infections, such as Surgical Site Infections (SSI), phlebitis, and Urinary Tract Infections (UTI), continue to challenge hospital service quality, including at Dharmais Cancer Hospital. The performance of Infection Prevention and Control Link Nurses (IPCLNs), key in executing the Infection Prevention and Control (IPC) program, remains suboptimal, with delays in reporting, inaccurate surveillance documentation, and weak coordination with the IPCN team. This study aims to analyze the effect of training and work motivation on IPCLN performance, with supervision as a moderating variable that strengthens the relationship. Using a quantitative approach, the study employed multiple linear regression and moderated regression analysis (MRA) on data from 43 IPCLNs selected through total sampling. A structured, valid, and reliable questionnaire was used for data collection. The results showed that training, motivation, and supervision had a significant effect on IPCLN performance. Training and motivation had a positive impact, while supervision not only had a direct effect but also moderated the relationship between training, motivation, and performance. These findings emphasize the importance of structured training, motivation enhancement, and sustainable supervision to improve the IPC program's effectiveness. The practical implication is the need for integrated managerial strategies to strengthen the role of IPCLNs in reducing infection risks and improving hospital service quality.

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit and whistleblowing system partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit and whistleblowing system have a significant effect on fraud prevention both partially and simultaneously.

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

This research is a Systematic Literature Review (SLR) that aims to identify, analyze, and synthesize scientific literature related to effective facilitation strategies in the context of organizational capability development and employee learning improvement. The main focus of this research is to map various forms of facilitation interventions, assess their impact on organizational capabilities such as innovation, adaptability, and efficiency, and explore the role of facilitation in strengthening organizational and individual learning mechanisms. By using an SLR approach that follows the guidelines of PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), this study ensures transparency and replication of the study process. The results of the synthesis show that facilitation strategies contribute significantly to improving organizational capabilities through the creation of a collaborative learning environment, strengthening communication, and improving employees' adaptive skills. In addition, facilitation has been proven to support the integration of new knowledge into organizational practices, thereby strengthening competitiveness and sustainability. These findings are expected to provide evidence-based guidance for practitioners in designing effective facilitation interventions, as well as a theoretical basis for future researchers to develop studies on the relationship between facilitation, learning, and organizational capabilities.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving Indonesia's economic growth, but still face limitations in systematic financial management. The use of digital accounting applications is one solution to improve the quality of MSME financial recording and reporting. This activity aims to highlight the advantages of financial reporting education using the Jurnal Bijak application at the J't Fresh MSME in Palangka Raya City. The methods used included interviews, observation, and documentation. The results of the activity showed that the Jurnal Bijak application is effective, efficient, and easy to use by MSMEs in recording financial transactions. This application enables the preparation of accurate and structured financial reports based on simple transaction evidence, such as income and expense records, general journals, and ledgers. The resulting financial statements include Income Statement, Statement of Changes in Equity, Statement of Cash Flow, and Statement of Financial Position. The main advantages of this program focus on increasing financial literacy, reducing recording errors, and time efficiency in the accounting process, thereby supporting transparency and accountability in MSME management.

This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

This study aims to assess the effect of PSAK 57 implementation on the quality of financial statements in Indonesian public companies. PSAK 57 is significant because it facilitates the presentation of uncertain liabilities and assets in an honest, relevant, and transparent manner, which ultimately strengthens stakeholder confidence in these financial statements. This study applies a descriptive quantitative approach using secondary data, namely annual reports and financial statements from public companies listed on the Indonesia Stock Exchange (IDX) within a certain period. The evaluation was conducted to measure the degree of compliance with PSAK 57 and its relationship with financial statement quality parameters, such as relevance, reliability, and comparability. The research findings indicate that the implementation of PSAK 57 has a positive impact on the quality of financial statements, as entities that consistently adopt this standard demonstrate higher levels of transparency and accountability. This conclusion conveys a crucial message to practitioners and regulators to continue to deepen their understanding and implementation of PSAK 57 in order to strengthen the quality and integrity of financial reporting in Indonesia.

This study aims to analyze the implementation of the LAPORBUP application in improving public information services and identify obstacles to its implementation at the East Lombok Regency Communication and Informatics Office. LAPORBUP is a digital-based public service innovation that makes it easier for the public to convey complaints, aspirations, and suggestions quickly, transparently, and accountably. This study uses a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The data obtained are analyzed descriptively qualitatively. The results show that the implementation of LAPORBUP is able to improve the quality of public information services through a more practical, open, and responsive reporting system. The public can monitor the progress of reports through a ticket system, while the government uses report data as a basis for policy evaluation. In addition, socialization through various media has also encouraged increased public understanding and use of the application. However, the implementation of LAPORBUP still faces several obstacles. Internal obstacles include limited human resources, minimal technical training, and limited operational budget. Meanwhile, external obstacles include low digital literacy among the public and a lack of awareness among some residents in utilizing the service. Thus, LAPORBUP has made a positive contribution to strengthening public information services in East Lombok Regency. Through increased human resource capacity, enhanced digital literacy, and adequate budget support, this application has the potential to become a model for technology-based public service innovation that can strengthen government-community relations and support transparent, accountable, and responsive governance

This Community Service Program (PKM) was conducted to address work-related stress experienced by partner institutions amid economic uncertainty and rapid digital transformation, particularly in the era of artificial intelligence (AI). The main issues identified included role ambiguity, job insecurity, and increasing demands for competency adaptation, which contribute to psychological stress, emotional exhaustion, reduced well-being, and declining work effectiveness. To respond to these challenges, the implementation team organized educational activities in the form of seminars and interactive sharing sessions titled “Thriving at Work in the AI Era: The Dynamics of Work Stress.” The program aimed to enhance participants’ understanding, awareness, and skills in identifying sources of work stress and applying adaptive stress management strategies. A participatory education method was applied, beginning with a pre-test and concluding with a post-test to assess changes in participants’ knowledge. The results showed a notable improvement in understanding, as reflected by a decrease in incorrect responses from 27.2% to 10.8% and an increase in correct responses from 72.8% to 89.2%. The implementation process consisted of three stages: preparation (team coordination, partner needs analysis, material development, and technical preparation), implementation (delivery of materials and interactive discussions), and evaluation and reporting. The mandatory outputs of this program include a PKM report and the publication of an article in a community service journal. Additional outputs involve dissemination through mass media and the development of a booklet intended for Intellectual Property Rights (IPR) registration.

Good governance is the key to successful village development in achieving community welfare. This study examines the implementation of good governance principles in development planning of Patemon Village, Pakusari District, Jember Regency, focusing on accountability, transparency, and community participation. Using a descriptive qualitative approach, this study collected data through in-depth interviews with the Village Secretary and active community members. Data analysis employed Miles and Huberman technique. The results reveal that Patemon Village has implemented good governance mechanisms in a structured manner, yet faces significant challenges. Accountability operates through routine reporting to the Inspectorate, but accessibility to detailed information for the community remains limited. Transparency is manifested through village deliberations and budget banners, but the information is general with limited reach. Community participation is conducted through tiered deliberations, but remains unequal with priority misalignments due to budget constraints. This study recommends developing a more accessible reporting system, optimizing information technology for transparency, strengthening inclusive participation mechanisms, enhancing village officials' capacity, and implementing impact-oriented supervision to strengthen effective and participatory village governance.

Leadership management plays a crucial role in developing nursing career paths in hospitals. An effective career path system not only enhances nurses' competence and professionalism but also contributes to job satisfaction and retention. However, scientific evidence regarding the influence of leadership management on nurses' career paths remains scattered and shows varying findings. This systematic review aims to synthesize scientific evidence related to the influence of leadership management on nursing career path development in hospitals. This study used a systematic review design following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. A literature search was conducted through PubMed and Google Scholar for articles published between 2015 and 2024. Articles were selected based on inclusion and exclusion criteria, resulting in 13 articles for analysis. Data synthesis was conducted using a thematic synthesis approach. The review identified five main themes: leadership style, managerial support, organizational systems and policies, the impact of career paths, and barriers to implementation. Transformational and participatory leadership has been reported to have a positive influence on nurses' career development. Managerial support through coaching, mentoring, and ongoing training strengthens career readiness, increases job satisfaction, and reduces nurse turnover intentions. Leadership management has a significant influence on nursing career development in hospitals. Integrating effective leadership with a clear and transparent career development system is necessary to enhance professionalism, job satisfaction, and the sustainability of the nursing workforce.

The student admission process in many educational institutions is still conducted manually, leading to issues such as data duplication, input errors, and delays in reporting. This study designs and implements a desktop-based student registration information system using VB.NET and MySQL, equipped with an admission-status checking feature and an automated quota-management module. The system was developed using the waterfall model, consisting of requirement analysis, system design using UML, implementation, and black-box testing. Two user roles are supported: admin and student. Admin users can manage applicant data, configure program quotas, open or close the registration period, and generate reports, while student users can create accounts, complete registration forms, and independently check their admission results. The implementation results show that all core functions operate validly based on testing involving two respondents. The quota-management feature successfully restricts the number of applicants according to predetermined capacities, and the admission-status module automatically displays pass or fail results. The system improves administrative efficiency, enhances data accuracy, and reduces reliance on manual record-keeping. Therefore, this desktop application serves as an effective solution for schools requiring a reliable and efficient admission management system without depending on stable internet connectivity.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

This research seeks to examine adaptive and sustainable internal governance approaches to enhance the operations of the Household Division within the General Bureau at the East Java Province Regional Secretariat. The study concentrates on four main elements: the integration and compatibility of SIM-BMD with financial systems and LPSE, technology-driven centralized logistics frameworks, the execution of asset lifecycle SOPs involving preventive maintenance and quick transfer methods, and the enhancement of human resource capabilities through targeted training and the creation of digital leaders. Employing a qualitative descriptive approach within a case study framework, information was gathered via detailed interviews, participatory observation, and analysis of institutional documents. The results indicate that integrating systems improves transparency, efficiency in reporting, and accountability in asset management. The centralized logistics approach paired with intelligent warehouse techniques greatly enhances distribution efficiency and decreases operational expenses. Additionally, proactive asset lifecycle management reduces the chances of asset deterioration and prolongs its useful life. Nonetheless, inconsistent digital skills among staff continue to pose a significant obstacle, necessitating ongoing training initiatives and guidance. The research suggests promoting a data-centric work environment, inclusive digital advancements, and collaboration among departments to establish a professional, effective, and sustainable internal governance framework consistent with the tenets of good governance and smart government

In the era of globalization, university graduates are required to have the ability to implement knowledge in real practice, which is realized through the Field Work program. This study aims to evaluate the compliance of Task Force reporting at PT PLN (Persero) North Sumatra Main Distribution Unit (UID North Sumatra). The method used is a quantitative approach with K-Means Clustering. Compliance reporting data was obtained from internal company documents, which then went through the preprocessing and clustering stages using the K-Means algorithm, with the determination of the optimal cluster number through the Elbow and Silhouette methods. The K-Means clustering analysis results identified two groups of units with different levels of compliance. Cluster 2, consisting of UP3 Binjai and UP3 Sibolga, showed a higher and more consistent level of reporting compliance. In contrast, Cluster 1 (including UP2D, UP3 B. Barisan, UP3 L. Pakam, UP3 Medan, UP3 Medan Utara, UP3 Nias, UP3 P. Sidimpuan, UP3 P. Siantar, and UP3 Prapat) had a tendency for lower compliance. This finding indicates a difference in reporting consistency that affects the effectiveness of work safety supervision. The K-Means method is proven to help PLN management identify units with low compliance, allowing corrective actions to be prioritized appropriately.

This literature study evaluates the accuracy of the Slope Mass Rating (SMR) method for coal mine slope stability in Indonesia through a systematic descriptive synthesis of 25 empirical studies from 2020 to 2025. The objectives of the study were to identify the level of SMR prediction accuracy, factors affecting the method's performance, and modifications required for local Indonesian conditions. The research method involved a systematic search with inclusion criteria for empirical studies reporting SMR and/or Safety Factor (SF) values ​​for coal mines and associated slopes in Indonesia. Quantitative analysis showed a range of reported SMR values ​​between 41 and 96 with a median of 72, while SF values ​​ranged from 1.137 to 4.09 for normal operational conditions. The synthesis results indicated that SMR provides a consistent stability classification for initial slope design and failure mode identification (planar, wedge, toppling), with historical validation showing a correlation of up to 91.23% between SMR-based hazard zoning and actual field events in some cases. Key limitations include dependence on discontinuity data quality, sensitivity to groundwater conditions and tropical weathering, and variation in the interpretation of adjustment factors F1-F4. Modifications such as NAAF23 and integration with numerical modeling have been shown to improve prediction reliability. It is recommended that coal mining practitioners combine SMR with kinematic analysis and limit equilibrium modeling as standard operating procedures, and develop adjustment factors specific to Indonesian geological conditions. Further research should focus on standardizing parameter reporting and cross-site quantitative validation to enable more robust statistical meta-analyses.