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Marsha Dhita Pytaloka; Hertanto Hertanto; Ari Darmasuti

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Political party support organizations play a crucial role in expanding the reach of party activities, particularly in the context of communication and political socialization at the local level. This study aims to examine how party support organizations carry out their political communication function, particularly in channeling and integrating community interests, while also analyzing their contribution to the political socialization process during the 2024 Legislative Elections in Central Lampung Regency. This study used a qualitative approach with a descriptive design. Data were obtained through in-depth interviews with 18 informants, participant observation, and documentation of organizational activities. Data analysis was conducted using an interactive model. The results indicate that party support organizations function as intermediaries between political parties and the community in establishing two-way communication. Furthermore, these organizations are able to absorb community aspirations at the local level and convey political information through a culturally and community-based approach. However, the effectiveness of this role still faces obstacles such as limited resources, low cadre capacity, and weak coordination between organizations. Furthermore, clientelism practices are still found and have the potential to reduce the quality of public political education. This study recommends strengthening organizational governance, increasing the capacity of digital-based cadres, and more systematically integrating supporting organizational networks to strengthen the institutionalization of political parties at the local level.

Ridho Syahputra Lanay; Muhammad Faqih; Lianessy Nurul Baety; Neisha Yessi Yusticha; Dristi Nuraini +5 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

This research review identifies and analyzes the potential of Romaine lettuce (Lactuca sativa var. longifolia) cultivation using the Nutrient Film Technique (NFT) in greenhouse environments as a high-value horticultural commodity. Horticulture is a strategic sector in Indonesia for improving farmer welfare and meeting the growing demand for healthy food. Conventional farming faces challenges such as land conversion, climate instability, and high pesticide residues. This study examines how the NFT hydroponic system serves as an innovative solution by providing controlled environments that enhance growth and quality. Findings indicate that Romaine lettuce grown via NFT achieves higher productivity and faster harvest cycles, with a feasibility study showing an R/C ratio of 2.40, indicating high profitability. Furthermore, the integration of controlled environment agriculture supports urban farming initiatives and mitigates risks from climate change and pests. This review concludes that adopting NFT technology is essential for developing a sustainable, efficient, and high-quality agricultural system in Indonesia, particularly in urban areas with limited space.

Brigita Destiara Tanja; Mokhammad R.Abadi

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the evolving landscape of racket sports and its implications for injury patterns among diverse athlete populations. Over the past decade, traditional sports such as tennis and badminton have remained popular, while emerging sports like padel, pickleball, and beach tennis have experienced rapid growth, attracting participants across a wide age spectrum. However, the high-speed, repetitive, and multidirectional demands of these sports increase the risk of musculoskeletal injuries, making it essential to understand their epidemiology for effective prevention. This systematic literature review followed PRISMA 2020 guidelines, analyzing peer-reviewed studies published between January 2020 and early 2025 from databases including PubMed, ScienceDirect, Europe PMC, and Open Alex. A total of 22 studies met the inclusion criteria, comprising randomized controlled trials, cohort studies, and cross-sectional surveys. Methodological quality was assessed using the Cochrane Risk of Bias Tool (RoB 2) and the Newcastle-Ottawa Scale (NOS). The findings reveal significant variation in injury prevalence across sports, ranging from 34.2% in recreational pickleball to 92% in competitive padel. Badminton injuries were predominantly acute and affected the lower limbs, while tennis showed a higher incidence of overuse injuries in the upper limbs and trunk. Padel players frequently experienced elbow overuse injuries, with higher rates reported among females. In contrast, pickleball injuries were largely associated with falls among older adults. Preventive interventions involving supervised, sport-specific functional training and structured warm-up programs were found to be most effective. In conclusion, injury burden in racket sports is substantial and influenced by both intrinsic and extrinsic factors, highlighting the need for targeted, sport-specific prevention strategies.

Margariti Corlina Inda Liawat; Yulius Nahak Tetik; Katarina Yunita Riti

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The election of regional heads is a form of democratic implementation that requires the active participation of the community as voters. However, in its implementation, various obstacles are still found such as low voter participation, limited access to information, and lack of efficiency in the conventional voting process. This research aims to develop an online-based regional head election information system as a solution to increase voter participation through the use of digital technology. The research method used is Research and Development (R&D) with a Waterfall system development model which includes the stages of needs analysis, system design, implementation, testing, and evaluation. The developed system provides features of voter registration, candidate information, online voting process, and real-time recapitulation of vote results. The system test is carried out using the Black Box Testing method and shows that all system functions are running according to the user's needs. The results of this study show that the implementation of an online-based election information system can provide easy access, increase transparency, and encourage community involvement, especially young voters, in the process of electing regional heads. Thus, this system has the potential to become a digital innovation that supports improving the quality of local democracy.

Dwi Puspitasari Anggita Anggraeni; Duta Liana; Ratna Indrawati

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

Digital transformation in healthcare services is a strategic approach to improve access, efficiency, and service quality, particularly within Indonesia’s National Health Insurance (JKN) system. BPJS Kesehatan has introduced an online queue feature through the Mobile JKN application to minimize manual queuing and reduce waiting times in outpatient services. However, despite the widespread ownership of the application, its actual utilization for online queuing remains relatively low, including in a regional public hospital (RSUD) in West Bandung. This condition reflects a gap between the availability of digital health technology and patients’ actual usage behavior, highlighting the need to examine factors influencing adoption.This study aims to analyze the effects of perceived ease of use, social influence, and facilitating conditions on the actual use of the Mobile JKN online queue, with behavioral intention as an intervening variable among outpatients. A quantitative cross-sectional design was applied, involving 255 JKN outpatient participants selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS version 24, based on the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). Data analysis included descriptive statistics, validity and reliability testing, normality assessment, goodness-of-fit evaluation, Three Box Method, and hypothesis testing.

Erdendy Firmansyah; Achmad Kusyairi; Sri Oetami Madyowati

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The transportation of tiger shrimp postlarvae (Penaeus monodon) in aquaculture practice is a critical stage as it may induce physiological stress that directly reduces survival rate. Salinity, as a water quality parameter closely associated with osmoregulatory processes, is a key determinant of success in closed wet system transportation. The present study was designed to examine how varying salinity concentrations influence the survival percentage of PL 10 tiger shrimp postlarvae subjected to closed wet transport conditions, as well as to identify the most suitable salinity range for such transport. A Completely Randomized Design (CRD) was employed with five salinity levels as treatments — 10, 15, 20, 25, and 30 ppt — each replicated five times. Each experimental unit contained 1,500 postlarvae in 1 L of oxygenated water packed in plastic bags and transported for approximately 3 hours. The main parameter observed was survival rate (SR), while supporting parameters included temperature, dissolved oxygen (DO), and pH. Statistical evaluation included the Kolmogorov–Smirnov normality test, Levene’s test for variance homogeneity, one-way analysis of variance (ANOVA), and Duncan’s Multiple Range Test (DMRT) at a significance level of α = 0.05. Results showed that salinity differences had a highly significant effect on postlarvae survival rate (Sig. = 0.000 < 0.05). The 25 ppt salinity treatment produced the highest survival rate of 99.64%, while 10 ppt resulted in the lowest at 63.78%. The measured water quality variables — temperature, dissolved oxygen, and pH — did not exert a statistically significant effect on postlarvae survival throughout the transport period.

Abdi Susanto; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This research aims to analyze the capacity building of government personnel in implementing the Electronic-Based Government System (SPBE) at the Department of Communication and Informatics of Gresik Regency, which plays a strategic role in digital governance. This study uses a qualitative approach focusing on capacity development strategies and constraints at individual and organizational levels. The findings show that capacity building is carried out through two main strategies: human resource development and organizational strengthening. In human resource development, the establishment and training of an internal assessor team serve as key instruments in supporting SPBE implementation. This team represents institutionalized capacity, enabling the organization to independently conduct monitoring, evaluation, and quality assurance processes in a sustainable manner. This approach reflects a long-term strategy to strengthen institutional independence and reduce reliance on external parties. In organizational strengthening, capacity building focuses on optimizing organizational structure, work systems, coordination mechanisms, and regulatory support, including standard operating procedures. However, several constraints were identified. At the individual level, there is an imbalance in technical competencies, especially in information technology skills. At the organizational level, the lack of optimal follow-up after training highlights the need for more integrated human resource planning. These findings indicate that capacity building in SPBE implementation requires a systemic, well-planned, and sustainable approach to achieve effective, adaptive, and responsive digital government governance in the public sector.

Baharuddin Kasim; Dian Ferriswara; Enny Haryati; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to analyze the Transformation of E-Government Towards E-Governance in the Public Service Process at the Population and Civil Registration Office of Gresik Regency. The utilization of information technology in public services is one of the government’s efforts to improve administrative efficiency, transparency, and the quality of services provided to the public.This research employs a qualitative approach with a descriptive method to provide an in-depth depiction of the implementation of E-Governance in population administration services. Data collection techniques include interviews, observations, and documentation, while data analysis follows the stages of Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing alternative interpretations, and Forming and/or refining generalizable theory from the case study.The results indicate that the implementation of the Transformation of E-Government Towards E-Governance in the Public Service Process at the Population and Civil Registration Office of Gresik Regency is carried out through several key dimensions, namely E-Administration, E-Service, and E-Society. The E-Administration dimension is reflected in the use of digital-based administrative systems for managing population data and processing document applications electronically. The E-Service dimension shows that online services provide easier access for the public to manage population documents more quickly and efficiently. Meanwhile, the E-Society dimension demonstrates an increased utilization of information technology by the public in accessing population administration services. Nevertheless, the implementation of digital services still faces several challenges, such as limited digital literacy among the public and uneven internet access. This study concludes that the application of E-Governance in population administration services in Gresik Regency has made a positive contribution to improving the quality of public services through the utilization of information technology.

Hans Yurian Effendy; Aprilita Rina Yanti; Intan Silviana Mustikawati

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In response to the evolving landscape of public healthcare services, hospitals are expected not only to maintain operational efficiency but also to adapt to the shifting needs and expectations of patients as healthcare consumers. The presence of non-BPJS patients in regional public hospitals plays a strategic role not only contributing to revenue diversification but also reflecting service quality, institutional competitiveness, and shaping public perception. The declining trend in outpatient visits by general patients at RSUD Balaraja over the past three years highlights the need to understand the factors influencing consumer behavior in determining revisit intentions. This study examines the effect of co-creation and hospital image on the revisit intention of outpatient general patients at RSUD Balaraja, with patient experience as a mediating variable. The research employed a quantitative explanatory design involving 278 outpatient general patients selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that patient experience plays a significant mediating role in shaping revisit intention among general outpatients at RSUD Balaraja. These findings confirm that patient experience serves as a central factor in post-service evaluation processes, which ultimately drive patients’ intention to return. Therefore, hospitals need to enhance patient involvement in service processes (co-creation), improve public perception of institutional image (hospital image), and develop patient-centered service systems as a key strategy to increase revisit intention among general outpatients.

Lialut Iftiyah

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the marketing strategies of maternal and child healthcare services in hospitals to enhance patient experience, emphasizing a shift from traditional promotional approaches toward the creation of a positive and empathetic patient experience. This research employs a systematic literature review of relevant studies published between 2021 and 2025, with analysis conducted through identification, selection, and thematic synthesis to determine key factors influencing patient satisfaction and loyalty. The findings indicate that the quality of interpersonal interactions and the efficiency of service processes are the primary determinants of patient experience, where factors such as staff empathy, clear communication, reduced waiting times, and well-structured service flows have a greater impact than the technical aspects of medical care. Hospitals should therefore prioritize people- and process-oriented strategies by implementing empathy training, enhancing communication effectiveness, and regularly measuring patient satisfaction, while also integrating digital services, ensuring cost transparency, and developing continuity of care programs to strengthen the patient experience holistically. This study proposes a holistic marketing framework that integrates empathy, efficiency, data-driven personalization, and environmental sustainability, highlighting a shift from a purely clinical orientation to an experiential marketing approach that places human values at the core of a hospital’s competitive advantage.

Sri Yulianty Mozin; Indah Putri Pakaya; Florasita Detuage; Alya Ramadani Samuel; Moh Rizal Tuna

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Public service quality serves as a crucial metric for assessing how well the government meets the needs and expectations of the community. Within public administration, the effectiveness of public services indicates the government's capability to deliver governance that is open, responsible, and focused on the citizens. In Indonesia, one tool for gauging public service effectiveness is the Community Satisfaction Index (Indeks Kepuasan Masyarakat/IKM). This research seeks to examine how community satisfaction in public services is measured by identifying various service components and the approach used to compute the IKM. A descriptive qualitative research method is employed, utilizing a literature review. Information was gathered from books, academic journals, government regulations, and other scholarly materials relevant to public service quality and community satisfaction. The results reveal that the IKM measurement system offers a comprehensive framework for assessing the performance of public services based on several aspects, including service requirements, processes, completion time, costs, the skills and conduct of service personnel, and available facilities. Additionally, the findings demonstrate that enhancements in service quality, transparency, and the responsiveness of public organizations greatly affect community satisfaction levels. As a result, ongoing assessments of public services through the IKM framework are vital for improving governance effectiveness, boosting service delivery, and reinforcing public confidence in government agencies.

Deden Mastaka Ekapraja; Hari Imbrani; Dina Yulia Wijaya; Yuyus Hidayat; Indri Yani

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

Purwokusumaning Daru, Taufan; Ardhani, Fikri; Mayulu, Hamdi; Ardiansyah, Ardiansyah; Fadillah, Muhammad Rizki +1 more

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Coal mining activities in East Kalimantan have significantly contributed to regional economic development, but they have also resulted in extensive land degradation that requires effective reclamation strategies. The integration of forage crops in reclaimed mine lands offers an opportunity to simultaneously support ecological restoration and livestock production. However, the performance of forage grasses under shaded conditions created by revegetation trees remains insufficiently understood. This study aimed to evaluate the physiological responses, morphological characteristics, and nutritional quality of two forage grass species, Brachiaria humidicola and Stenotaphrum secundatum, grown under shaded conditions on reclaimed coal mine land. The experiment was conducted at the PT Kitadin Embalut reclamation site, East Kalimantan, using a split-plot design with two shading levels (0% and 50%) as the main plots and two grass species as subplots. Each treatment was replicated six times. Variables measured included dry matter yield, leaf-to-stem ratio, chlorophyll content (a, b, and total), crude protein, and crude fiber content. The results showed that a 50% shading level significantly influenced physiological and morphological responses of the grasses. Stenotaphrum secundatum exhibited a marked increase in chlorophyll content under shaded conditions, indicating a stronger acclimation to low light environments compared with Brachiaria humidicola. Shading also reduced the leaf-to-stem ratio in both species. However, dry matter production was not significantly affected by shading, suggesting that both grasses were able to maintain biomass accumulation under moderate shade conditions. Shading slightly reduced crude protein and crude fiber contents.

Muslim Marpaung; Irma Suryani Lubis

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of Islamic finance has encouraged central banks in dual banking systems to design monetary instruments that comply with Sharia principles while maintaining macroeconomic stability. However, the effectiveness of Islamic monetary instruments and their transmission mechanisms remain widely debated in the literature. This study aims to systematically review the empirical and conceptual literature on Islamic monetary instruments, focusing on their effectiveness, transmission channels, and macroeconomic outcomes. Using a Systematic Literature Review (SLR) approach guided by the PRISMA framework, this research synthesizes findings from major studies examining Islamic monetary policy operations, banking transmission mechanisms, and their impacts on inflation, output, and financial stability. The results reveal that the financing/credit channel and the interest–profit pass-through mechanism are the dominant transmission pathways in dual banking systems. Although Islamic banks often demonstrate relative stability during monetary shocks, policy transmission remains partly influenced by conventional interest rate benchmarks due to institutional and market structure factors. The effectiveness of Islamic monetary instruments is largely determined by the depth of Islamic money markets, the availability of liquid instruments such as central bank sukuk, and the strength of regulatory and institutional infrastructure. Furthermore, empirical evidence linking Islamic monetary instruments directly to macroeconomic outcomes such as inflation and growth remains limited. This study proposes an integrated conceptual framework linking Islamic monetary instruments, transmission channels, and macroeconomic outcomes, moderated by institutional quality, market share of Islamic banking, and market depth. The findings contribute to the literature by providing a comprehensive synthesis of existing research and offering policy insights for strengthening Islamic monetary policy frameworks in dual financial systems.

Ismail Idris; Anwar Nur Wahid; Tegar Danuarta Kusuma; Muhammad NurFauzi Sahono

Router : Jurnal Teknik Informatika dan Terapan 2026 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

The development of digital technology has driven significant changes in modern learning methods by integrating various multimedia media. However, multimedia's ability to facilitate learning depends largely on the extent to which its presentation aligns with the principles of learning psychology, particularly those outlined in the Cognitive Theory of Multimedia Learning (CTML). This study aims to examine the role and effectiveness of multimedia in transforming modern learning methods by combining the results of recent empirical research from 2020 to 2024. This study used the Systematic Literature Review (SLR) method by analyzing 22 journal articles obtained from several databases such as Scopus, Web of Science, ScienceDirect, Google Scholar, and Sinta. Research shows that the use of interactive multimedia helps increase student enthusiasm for learning, participation, understanding of concepts, and the ability to remember course material. However, disorganized multimedia design can add unnecessary mental burden, thereby reducing learning effectiveness. These findings suggest that the successful use of multimedia depends not only on the level of technological advancement but also on the quality of learning design that applies cognitive theory. This study provides a comprehensive summary of the latest research and provides tangible benefits for educators in creating effective digital learning content.

Novitasari, Adin; Satriyono, Wahono; Sudiarso, Sudiarso; Muharram, Muhammad

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Sugarcane cultivation often faces productivity losses due to poor sprouting and non-uniform initial growth. In bud-based nursery systems, seedling quality is heavily constrained by limited media volume and low buffering capacity. This study aimed to evaluate the synergistic effects of NPK fertilizer dosages and Gibberellic Acid (GA) concentrations on the growth and physiological vigor of sugarcane seedlings. The experiment was conducted using a Completely Randomized Design featuring nine treatment combinations with four replications. Parameters measured included plant height, stem diameter, the number of tillers, the number of leaves, and the chlorophyll index. The results demonstrated that the application of the NPK 150 kg ha⁻¹ + GA 50 ppm treatment significantly enhanced plant height, stem diameter, number of shoots, and the number of leaves compared to the control treatment. Statistical analysis revealed a significant interaction between nutrient availability and hormonal stimulation in overcoming the constraints of limited rooting environments. These findings suggest that precise integration of chemical fertilization and exogenous growth regulators is essential for producing high-quality planting material, potentially reducing losses in the subsequent planting cycle. In the future, it is necessary to confirm the use of a combination of NPK fertilizer with gibberellin during the vegetative period of plants so that the information obtained is comprehensive.

Ni Komang Ayu Devi; Putu Agus Ardiana

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Asep Munir Hidayat; Lina Maulida

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Quality control is an important part of the production process to ensure that the products produced meet the set standards. This study aims to test the application of product quality control on furniture at the Hilya Furniture Store in Serang City. The research method used is a qualitative descriptive approach, with data collected through observation, interviews, and documentation during the Practical Work Lecture (KKP) activities. The results of the study show that the quality control process at the Hilya Furniture Store is still carried out simply, starting from checking raw materials, production processes, to checking the final product before being marketed. The main problems include the limitations of the quality recording system and the lack of systematic quality control standards. In addition, the lack of the use of technology in the quality monitoring process is an obstacle in maintaining product consistency. Therefore, it is necessary to implement a more structured quality control system, including the preparation of standard operating procedures (SOPs), regular quality recording, and training for the workforce to improve product quality and customer satisfaction on an ongoing basis.

Bastianus Alfian Juatmadja; Hosizah Markam; Natsir Nugroho

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actual system use acting as an intervening variable. The research applied a quantitative approach with a cross-sectional design conducted at RSM Hospital. The population consisted of all general practitioners and specialist doctors working at the hospital, totaling 51 respondents, and the study used a total sampling technique. Data were collected through structured questionnaires measured using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that EMR content and perceived ease of use significantly influence the net benefits of EMR. Both variables also significantly affect the actual use of the system, while actual use significantly influences the benefits obtained. Furthermore, actual use mediates the relationship between EMR content, ease of use, and net benefits, indicating that better information quality and usability can encourage greater system utilization and maximize the advantages of EMR implementation.

Shefta Eka Praswati; Siti Arifah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.