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Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

This study analyzes the synergy between human resource development (HRD), work culture, and decision-making systems in enhancing productivity and organizational performance. The approach used is a descriptive qualitative literature review, with sources from peer-reviewed articles from 2021-2025 obtained through databases such as Google Scholar and ScienceDirect. The research findings indicate that HRD can improve employee competence by up to 28.7%, while work culture contributes 41.4-55% to motivation and collaboration within teams. Decision-making systems, such as AHP (Analytical Hierarchy Process) and BI (Business Intelligence), play a role in optimizing operational efficiency by up to 65%. The synergy of these three elements forms a more adaptive organization to change. One example of the implementation of this synergy can be seen in PT X Jakarta, which experienced a 28% increase in output and employee satisfaction reached 85%. However, the main challenge faced is resistance to change, which can be overcome through effective communication. The practical implications of this study include recommendations for holistic organizational transformation, especially in Indonesia, to face the challenges of global disruption.

Public service reform in Indonesia increasingly emphasizes inter-agency collaboration as a mechanism to enhance administrative efficiency, service integration, and responsiveness to citizens’ needs; however, in many regions, including West Kotawaringin Regency, collaborative practices remain fragmented due to uneven human resource (HR) capacities, inconsistencies in standard operating procedures (SOPs), and limited technological integration across institutions. This study aims to examine the current state of HR collaboration, identify key barriers and enabling factors, and propose an integrated and adaptive HR collaboration model to strengthen public service delivery. Using a qualitative multi-case study approach, data were collected through semi-structured interviews with leaders and operational staff from multiple regional government agencies and analyzed using NVivo 15 to generate thematic coding and visual tools such as word clouds, hierarchy charts, and project maps. The findings indicate that current collaboration is largely transactional and administrative, exemplified by the physical co-location of agencies at the Public Service Mall (MPP) without effective systemic interoperability. Three critical themes emerged: gaps in HR distribution, competencies, and role clarity; structural and behavioral constraints including sectoral ego, SOP discrepancies, and limited digital integration; and opportunities to enhance collaboration through shared digital dashboards, inter-agency forums, and cross-functional HR mobility. Based on these results, the study proposes a three-pillar Integrated and Adaptive HR Collaboration Model comprising comprehensive digital integration, flexible HR competency sharing, and inclusive service co-creation involving community stakeholders, offering both theoretical contributions to collaborative governance and practical guidance for regional governments seeking to improve public service effectiveness.

The development of information technology has encouraged restaurants and cafés to function not only as dining places, but also as venues for hosting various events. However, the event reservation process at Rumah Makan Ny. Hartini and Café Rain is still carried out manually through logbooks, telephone calls, and WhatsApp, resulting in problems such as unorganized data, delayed confirmations, and miscommunication with customers. In addition, the manual system limits access to information regarding venue availability, reservation schedules, and additional facilities required by customers. This study aims to develop a web-based event reservation information system using the prototyping method. The system design was carried out using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and class diagrams to model user interactions, process flows, and system structure. The results of the study show that the developed system is able to automate the reservation process, customer data recording, reservation confirmation, schedule management, and additional facilities management. This system improves operational efficiency, data accuracy, and service quality, while also making it easier for customers to make reservations independently and obtain information quickly and accurately.

Overburden stripping operations in the coal mining industry require optimal performance of loading and hauling equipment to achieve production efficiency. This study aims to evaluate the performance of loading and hauling equipment using the Match Factor method in overburden stripping operations at PT Bumi Artlantis Raya. The results indicate that the equipment combination achieved a Match Factor of 0.85, reflecting moderate compatibility with a potential efficiency improvement of 15%. The actual productivity of Excavator 4002 reached 137.02 bcm/hour (91.35% of the 150 bcm/hour target), while Excavator 4004 exceeded the target with a productivity of 195.73 bcm/hour (130.49% of the target). In contrast, dump truck productivity remained relatively low (Mercedes dump truck: 35.58 bcm/hour; Hino dump truck: 35.40 bcm/hour), primarily due to waiting time during loading and disposal activities. Statistical analysis reveals a strong negative correlation between cycle time and productivity (R² = 0.9929). The optimal cycle time to achieve a Match Factor of 0.80 is 969 seconds, corresponding to an optimal hauling distance of 5.38–6.725 km. Although mechanical availability and physical availability were high (94–100%), the use of availability and effective utilization were relatively low due to an imbalance between loading and hauling equipment. This study concludes that improving equipment coordination, increasing bucket fill factor, enhancing haul road conditions, and implementing preventive maintenance are essential to achieving more optimal operational efficiency in overburden stripping activities.

Artificial Intelligence (AI) has become a significant driver of innovation in the banking sector, especially in the context of post-pandemic digital transformation. AI is widely utilized in areas such as fraud detection, credit evaluation, risk management, and customer interaction, attracting considerable interest from both academics and industry professionals. This research explores the recent advancements in AI within the banking industry, focusing on studies published between 2020 and 2025. A bibliometric approach is employed, using data from the Scopus database and bibliometric tools like VOSviewer and R Studio to visualize keyword networks and track emerging trends. The study aims to identify influential authors, journals, and countries contributing to AI research in banking. By analyzing these developments, the research highlights the contributions of AI to improving operational efficiency, data security, and financial inclusion, particularly in the Indonesian context. This work offers valuable insights into the ongoing integration of AI in the banking sector and its potential to shape future financial services, emphasizing its relevance to both global and regional markets.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

Supplier selection is a strategic aspect of supply chain management that directly impacts product quality and operational efficiency within a company. PT. XYZ, operating in the fashion industry, is currently facing the challenge of selecting the optimal t-shirt supplier and lacks an appropriate decision-making method. The objective of this research is to provide insights into the best decision-making approach for PT. XYZ by applying the Analytical Hierarchy Process (AHP) method. The determination of suppliers is carried out by considering four main criteria, namely product quality, product price, delivery time, and service. The data obtained were generated from interviews and questionnaires given to the owner of PT. XYZ. The results of the analysis have shown that product quality is the most influential criterion with a weight of 0.716, followed by service (0.113), delivery time (0.093), and product price (0.078). The final result states that supplier C has the highest priority weight, which is 0.763. Therefore, PT. XYZ is recommended to choose supplier C as the best alternative supplier. The results of this study indicate that the AHP method can be used as a systematic and objective decision-making tool for supplier selection.

Toko Jahit SA’aminah is a business engaged in tailoring services and the sale of sewing supplies that still manages data manually using record books. This condition causes several problems, such as slow data recording, the risk of data loss or damage, difficulties in monitoring the status of tailoring work and inventory, as well as obstacles in preparing tailoring service and sales reports. This study aims to design and develop a web-based tailoring service and sales information system to optimize the effectiveness and efficiency of operational performance. The system development method used is the waterfall method, which includes the stages of requirements analysis, system design using UML (Use Case Diagram, Activity Diagram, and Class Diagram), implementation using the Laravel framework with the PHP programming language and MySQL database, as well as system testing using the Black Box Testing method. The results show that the developed system is able to facilitate the management of tailoring service and sales data, monitor the status of tailoring work, check the availability of sewing supplies, and accelerate the preparation of tailoring service and sales reports to be submitted to the owner of Toko Jahit SA’aminah.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Corrective maintenance is one of the maintenance strategies performed after system failures or malfunctions occur, particularly in diesel power plants (PLTD) that play a crucial role in supplying electricity to remote areas such as Jayapura. This study aims to identify the types of failures occurring in diesel engines at the Jayapura PLTD and to evaluate the corrective maintenance actions implemented. Data were collected through direct observation during an internship program, interviews with technicians, and analysis of historical maintenance and failure records. The results indicate that the most common failures occurred in the lubrication system, fuel system, and cooling system. Corrective actions included component repairs, spare part replacements, and system adjustments. The application of timely and appropriate corrective maintenance significantly reduced machine downtime and improved the reliability of the power generation system. This study recommends integrating corrective and preventive maintenance strategies to maximize operational efficiency of the PLTD.

This study examines passenger service procedures on the KM Gunung Dempo at PT PELNI's Sorong Branch, specifically related to the efficiency of the embarkation and disembarkation processes. This study was motivated by operational constraints such as long queues, limited terminal facilities, and low staff productivity. Using a qualitative descriptive method with a quantitative approach, data was collected through observation, interviews, and documentation. Analysis was conducted by calculating time efficiency and service productivity. The results revealed a time efficiency level of 66.7% (categorized as inefficient), where the actual time reached 180 minutes from the standard of 120 minutes. In addition, staff productivity was only 0.73 passengers/minute, still below the ideal standard (≥ 1 passenger/minute). The main inhibiting factors include a lack of personnel, a manual ticket verification system, minimal terminal facilities, and weak inter-agency coordination.

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

The hospitality sector faces major challenges, including fierce competition, low occupancy rates, and high operating costs, especially post-COVID-19 pandemic. This article examines how adaptation strategies, particularly through digital investments, affect customer satisfaction and hotel occupancy rates. This study uses a mixed method approach, combining quantitative and qualitative methods. Qualitative data was collected through in-depth interviews with managers, staff, and guests at five hotels in Semarang, Indonesia, to identify key factors for successful adaptation. Qualitative data are analyzed using MAXQDA software. Quantitative data were analyzed by multiple regression. The results show that investment priorities are a key driver of successful adaptation, although supporting factors such as improved facilities, quality of service, and the involvement of all personnel. Quantitative findings show that hotel adaptation strategies significantly affect customer satisfaction (influence of 47.10%) and occupancy rate (influence of 38.40%). Digitalization enhances operational efficiency, allowing staff to focus on personal interactions. Technologies like AI-based recommendations and mobile check-in directly improve the overall guest experience, correlating with loyalty. The conclusion of the study is that strategic digital investments, improved service quality and active staff engagement, are key to improving customer satisfaction, optimizing occupancy rates, ultimately, driving hotel revenue growth in the post-pandemic era.

The development of military communication technology requires effective, secure, and adaptable communication systems suitable for training and operational environments. During the implementation of Karkata Yudha Practical Training, Marine Corps cadets still experience various communication constraints due to the limitations of conventional communication devices that do not support hands-free operation, noise resistance, and communication confidentiality. This study aims to analyze the utilization of Tactical Radio Person Headsets as a communication support tool to enhance the effectiveness and efficiency of Karkata Yudha practical training for Marine Corps cadets. This research employed a qualitative method with a descriptive-analytical approach. Data were collected through direct observation of training activities, in-depth interviews with communication experts from the Marine Corps, and documentation studies. Data analysis was conducted using SWOT analysis to identify strengths, weaknesses, opportunities, and threats related to the implementation of Tactical Radio Person Headsets. The results indicate that the utilization of Tactical Radio Person Headsets significantly improves tactical communication quality, accelerates coordination among units, and supports maneuver execution and decision-making in the field. The challenges identified include limited equipment availability, procurement costs, and the need for technical training for users. Overall, Tactical Radio Person Headsets demonstrate strong potential to be integrated into Marine Corps cadet training systems to enhance operational readiness and professionalism in the future.

This community service activity aims to improve the efficiency of inventory management at Zencha MSMEs through the design and implementation of a Standard Operating Procedure (SOP) and a spreadsheet-based inventory recording system. Prior to this program, Zencha MSMEs managed its inventory manually without written procedures, which often caused stock discrepancies, delays in restocking, and difficulties in monitoring raw material availability. The methods used in this activity included observation, interviews, SOP design, system socialization, and direct implementation assistance. The SOP was structured to regulate the process of receiving, recording, storing, and using raw materials, while the spreadsheet template functioned as a digital tool to record stock movements automatically. The results show that after the implementation, inventory management became more organized, transparent, and measurable. The business owner was able to monitor stock levels more accurately, determine restocking time more effectively, and reduce the risk of stock shortages. In addition, employees demonstrated better discipline in recording inventory according to established procedures. This program proves that the implementation of SOP and digital-based inventory recording can significantly improve operational efficiency and support the sustainability of micro and small enterprises.

Digital transformation through adoption cloud technology has become catalyst in effort efficiency energy and reduction greenhouse gas emissions glass (GHG). Research This aim for analyze contribution cloud technology against efficiency operational and impact the environment in framework economy green. With use approach studies literature and secondary data analysis from report institution international and journals scientific, research This find that migration to cloud computing can reduce consumption energy up to 84% and emissions carbon up to 88% compared to with traditional IT infrastructure. These results show that cloud computing is not only solution technology, but also important strategy in support development sustainable.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This study provides a comprehensive analysis of the performance of the Travel Document Section at Tanjung Perak Immigration Office within the framework of Public Administration. Employing a qualitative, case-study approach, the research investigates the efficiency, effectiveness, and quality of immigration services, emphasising the application of New Public Management (NPM) principles and Good Governance practices. The findings reveal that while technological innovations such as digital systems (M-Passport and SIMKIM) have successfully improved operational efficiency and reduced physical queues, challenges persist regarding procedural transparency, accountability, and system reliability. Human errors and inconsistent discretion in handling complex documents highlight the need for enhanced capacity building and resource allocation. Moreover, issues of bureaucratic transparency and integrity undermine public trust, underscoring the importance of strengthening internal controls and communication strategies. The study also underscores that service quality is multidimensional, encompassing physical facilities, interpersonal professionalism, and procedural clarity, all of which influence public satisfaction. Despite improvements, the gap between technological efficiency and service effectiveness suggests that further efforts are needed to integrate digital innovations with robust procedural protocols. The research concludes that sustainable performance improvement requires a balanced focus on technological, human, and systemic factors, fostering a culture of transparency, accountability, and continuous development. These insights offer valuable policy recommendations to enhance the robustness and responsiveness of immigration services, ultimately strengthening the legitimacy and trust of government institutions in delivering public services.