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This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.

This study aims to analyze the narrative dissonance in the corporate communication of the Aqua brand, especially in the context of the crisis of meaning that arises between claims of natural purity and technical findings related to the use of borewells in the production process. Using a qualitative approach through content and narrative analysis, the study integrates two main theoretical frameworks: the Narrative Paradigm (Fisher, 1984) and Image Repair Theory (Benoit, 1995). The analysis focused on how companies are building, maintaining, and renegotiating their corporate narrative amid public pressure and consumer expectations. The results show that the legitimacy crisis arises due to the symbolic mismatch between the narrative of "purity" communicated and the operational reality revealed to the public. This tension triggered a strategic response from the company in the form of public clarification, transparency of the production process, and repositioning of messages to restore consumer image and trust. This study confirms the importance of narrative coherence and reflexivity in corporate communications, especially in an era of digital openness that demands accountability and consistency between symbolic messages and tangible practices. These findings contribute to the study of crisis communication and brand image restoration strategies, as well as a reference for companies in designing ethical, transparent, and sustainable communication to maintain legitimacy and credibility in the eyes of the public.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

This study aims to analyze the effect of blasting geometry on drilling and blasting costs in mining operations at PT Unggul Dinamika Utama, Kutai Timur Regency, East Kalimantan Province. The research focuses on comparing two operational areas, namely PIT Tempudo 6 and PIT East, which apply different blasting geometries: a burden of 7 m and spacing of 8 m at PIT Tempudo 6, and a burden of 8 m and spacing of 9 m at PIT East. The research method involved collecting primary data from actual field drilling and blasting activities, as well as secondary data from the company. The parameters analyzed included blasting geometry, explosive consumption, and operational costs of drilling and blasting. The results show that the total drilling cost at PIT Tempudo 6 was Rp. 215,689,696, while at PIT East it was Rp. 162,177,899. The total blasting cost at PIT Tempudo 6 reached Rp. 3,023,066,977.60, while at PIT East it was Rp. 1,780,839,602.80. Thus, the total operational cost of blasting activities at PIT Tempudo 6 amounted to Rp. 3,238,756,673.60, and at PIT East amounted to Rp. 1,943,017,501.80. It can be concluded that differences in blasting geometry significantly affect operational cost efficiency. Larger burden and spacing values lead to more efficient costs by reducing the number of drill holes and explosive consumption per blasted rock volume.

Overburden removal is a critical phase in coal mining operations, as it directly affects production continuity and operational efficiency. However, production realization often deviates from the mine plan due to various operational constraints. This study, conducted at Pit K1 Mahakam of PT. Insani Baraperkasa, evaluates the causes of underachievement in overburden stripping targets using the Six Big Losses framework, which classifies inefficiencies into Breakdown Losses, Setup and Adjustment Losses, Idling and Minor Stops, Reduced Speed Losses, Process Defect Losses, and Reduced Yield Losses. The analysis revealed that the dominant losses were Reduced Speed Losses (26%) and Setup and Adjustment Losses (10%), primarily caused by disposal congestion, shift changes, and repairs at the loading and disposal areas. Minor contributions were found from idling (3%), production losses (5%), while breakdown losses showed negligible impact. These factors led to increased standby time and reduced equipment cycle effectiveness. Improvement strategies are recommended through optimized disposal allocation, reduction of waiting time, and stricter control of external operational disruptions to enhance stripping efficiency and achieve production targets.

This study aims to compare two methods of raw material inventory management, namely Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ), in improving efficiency and reducing operational costs at Konveksi Arey Hijab. The main problem faced by this company is the irregularity in raw material inventory management, which causes wasteful costs, especially ordering costs and storage costs. Based on raw material purchase data in 2024, which recorded a total purchase of 26,203 kg with a total cost of IDR 1,834,573,300, this study uses a descriptive quantitative approach to compare the two methods. The results of the study show that the EOQ method produces lower inventory costs, namely IDR 16,568,074, compared to the POQ method. The application of the EOQ method can reduce the frequency of excessive ordering, while the POQ method is more effective for ordering periods that are adjusted to seasonal demand. This study recommends that Konveksi Arey Hijab adopt the EOQ method to optimize raw material inventory management, reduce wasteful costs, and improve the company's operational efficiency.

This study discusses the Effectiveness of Monitoring the Tangerang Regent Regulation Number 12 of 2022 concerning the Restriction of Operational Hours for Freight Vehicles on Roads in Kronjo District, Tangerang Regency. The purpose of this research is to understand how effectively the monitoring of the Regent Regulation Number 12 of 2022 is being implemented in relation to limiting the operational hours of freight vehicles in the Kronjo District, Tangerang Regency. This study employs a descriptive qualitative method. Data collection techniques include observation, direct interviews, and documentation. The validity of the data was tested using triangulation and member checks, based on the theory of Effective Supervision by Handoko, which includes the following indicators: Accurate, Timely, Objective and Comprehensive, Focused on Strategic Control Points, Economically Realistic, Organizationally Realistic, Coordinated with Workflow, Flexible, Operationally Instructive, and Accepted by Members of the Organization. The results of the study show that monitoring of Regent Regulation Number 12 of 2022 in Kronjo District has had a positive impact, as evidenced by a reduction in traffic congestion and accidents caused by trucks. However, the effectiveness of the monitoring is not yet optimal, as some vehicles still operate outside the permitted hours, partly due to the lack of infrastructure, such as monitoring posts in the Kronjo area.

This study aims to analyze the difference in the volume of motorcycle traffic in the morning and evening on Jalan Dahlia which leads from the Square. The data was collected through direct observation methods during a specific period during morning and evening rush hours, then analyzed to determine vehicle flow patterns, traffic density levels, and significant differences between the two time periods. In addition, this study also considers supporting factors such as community activities, working hours, and daily travel patterns of road users that affect traffic intensity. The results of the study showed that there was a significant difference in vehicle volume, where the volume of motorcycles in the morning tended to be higher than in the afternoon due to the dominance of trips to work and school. On the other hand, in the afternoon the traffic volume is relatively more spread due to variations in the return time of road users. These findings are expected to be a reference for related parties, especially local governments and transportation agencies, in traffic management planning, transportation operational timing, and efforts to improve the safety and comfort of road users in the area.

This study aims to analyze production performance and the factors influencing the productivity of mining operations at PT. XYZ during August 2025. The evaluation covers production achievement against the corporate work plan (RKAP) and the owner’s operational plan, equipment availability (Physical Availability), the productivity of loading and hauling units, and various types of loss time that reduce effective working hours. The results indicate that production realization reached only 65% of the RKAP target, while achieving 102% of the owner’s plan for total material. Low equipment availability, high loss time such as no hauler, wait operator, and front preparation, as well as the underperformance of 80-ton and 100-ton units, were identified as the main contributors to production deviation. Additional influencing factors include unit reassignment, suboptimal haul road conditions, and insufficient operational fleet numbers. The study recommends optimizing fleet management, enhancing preventive and predictive maintenance programs, reorganizing hauling workflows, and controlling dominant loss time sources to improve operational efficiency and production target achievement in future periods.

This community service program aims to enhance entrepreneurial competence and creativity among vocational high school (SMK) students at Yayasan Al Kahfi  through a culinary business development and mentoring program. The activities focus on two key components: (1) operational business mentoring emphasizing basic food safety and production efficiency, and (2) a digital marketing workshop that trains students to create short promotional content for social media platforms. The study employs a qualitative descriptive approach through participatory observation, in-depth interviews, and documentation. The results indicate a significant improvement in students’ understanding of food safety principles, culinary product innovation, and creative digital marketing skills. Furthermore, the program encourages students to develop an adaptive entrepreneurial mindset aligned with technological and market changes in the digital era. Collaboration between lecturers, vocational teachers, and students plays a crucial role in ensuring program sustainability and integrating the outcomes into the entrepreneurship curriculum. Overall, this program contributes to nurturing a generation of vocational youth who are independent, innovative, and ready to become entrepreneurs in the digital economy.

The franchise business model has experienced rapid growth in Indonesia, particularly in the food, beverage, and modern retail sectors, such as Indomaret. The franchise system provides efficient business expansion opportunities for franchisors and franchisees to participate in businesses that already have established operational standards and market reputations. However, behind this development, significant legal challenges have emerged, particularly related to the unequal position between franchisors and franchisees in franchise agreements. This study aims to analyze the forms of legal protection for franchisees by reviewing the principles of fairness, balance, and legal certainty in the implementation of franchise contracts. The approach used is a normative juridical method with a case study of the Indomaret franchise partnership, which is examined through an analysis of related laws and regulations, such as Government Regulation Number 42 of 2007 concerning Franchising and Regulation of the Minister of Trade Number 71 of 2019. The results of the study indicate that there is still asymmetry of power in contract drafting, weak legal literacy of franchisees, and a lack of government oversight of agreement implementation. Therefore, regulatory reform and strengthening of oversight mechanisms are needed to ensure that franchise relationships operate fairly, transparently, and sustainably

Tax is a mandatory contribution to the state owed by individuals or entities, which is mandatory under the law, without receiving any direct compensation and is used for state purposes for the greatest prosperity of the people. (KUP Law). The Taxation System (Coretax), which became operational in 2025, with all its news aspects, has attracted much public attention, especially from businesses and individuals, regarding developments in tax reporting, procedures, and regulations in Indonesia. The public is required to understand tax equalization and related aspects, as it can impact the sustainability of both businesses and individuals. The webinar "Smart Tax and Smart Talent: Tax Equalization in the Digital Era" was held as an educational forum for students, academics, practitioners, and the general public to understand the transformation of taxation in the digital era. Through this activity, participants are expected to gain insight into technology-based tax management strategies and develop their readiness as intelligent talents capable of contributing to the national digital economy system.

This study aims to analyze the impact of digitalization of public services on budget efficiency, governance innovation, and economic growth in Indonesia. Using qualitative methods through a literature review approach, this study explores various academic sources and policies related to the digital transformation of government. The results show that the implementation of the Electronic-Based Government System (SPBE), e-budgeting, and online public services have a positive impact on increasing transparency, accelerating service delivery, and reducing operational costs. Furthermore, digitalization has contributed to the creation of a new economic ecosystem, which in turn strengthens the principles of good governance in government. However, several obstacles remain to be overcome, such as infrastructure inequality, low digital literacy among the public, and weak regulations supporting the application of technology in public services. Therefore, the success of digitalization of public services depends heavily on the readiness of human resources, the strengthening of more inclusive policies, and synergy between government agencies so that digital transformation can be effective, sustainable, and reach all levels of society.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

Background: Sectio caesarea is performed to ensure the safety of the mother and baby. Before the operation, health workers, especially nurses, need to provide education to the mother about informed consent and the operation procedure to reduce the mother's anxiety and concerns about the safety of her baby. Objective: To determine the effect of providing informed consent education on surgical preparation with anxiety levels in patients with Pre-Operational Caesarean Section. Method: This study is an analytical survey study using the cross-sectional method. The study was conducted at RSIA Murni Teguh Rosiva Medan. The population was 30 people and all of them were used as samples, sampling was done using purposive sampling. The analysis was performed univariately in the frequency distribution table and bivariately using the Kendall's tau-b test. Results: This study showed that the majority of pre-operative caesarean section patients stated that the provision of informed consent education in preparation for surgery was in the good category (60.0%). The majority of pre-operative caesarean section patients felt mild anxiety (50.0%). The provision of informed consent education in preparation for surgery had a significant effect on the level of anxiety of pre-operative caesarean section patients at RSIA Murni Teguh Rosiva Medan, p-value = 0.005 <0.05. Conclusion: The anxiety of pre-operative caesarean section patients was influenced by the provision of informed consent education in preparation for surgery by nurses. Suggestion: It is recommended that nurses provide informed consent education regarding preparation for caesarean section surgery to improve the knowledge and readiness of mothers to overcome anxiety that can affect caesarean section procedures.

This research aims to analyze the vital role of the Crewing Department in the recruitment, placement, and management of ship crew members at PT Margo Indonesia Servicestama Jakarta. The availability of competent, loyal, and ethical crew members is a key factor for ensuring the safety and efficiency of shipping operations. This study focuses on the procedures and strategies implemented by the crewing department to guarantee that recruited personnel meet company standards, uphold core values, and demonstrate a strong work ethic. The research employs field research to directly observe recruitment and crew placement practices, complemented by a literature review to examine relevant regulations and theories on maritime human resource management. The findings reveal that the Crewing Department plays a critical role in preventing undesirable incidents onboard, such as desertion, cargo theft, and operational failures. Such issues often originate from recruitment processes that fail to meet standard requirements or misalignments between crew perspectives and the company's vision and mission. PT Margo Indonesia Servicestama addresses these challenges by emphasizing integrity, professionalism, and adherence to company SOPs at every stage of crew procurement. The study concludes that the Crewing Department functions not only as a liaison between shore management and the ship’s crew but also as the primary filter responsible for maintaining high-quality human resources at sea. Continuous dedication, professionalism, and transparent procedures are recommended to sustain and improve fleet operational quality.

Maritime safety is one of the most crucial aspects of sea transportation, largely determined by the orderliness of vehicle loading on board. This study aims to evaluate vehicle loading practices on KMP Terubuk operating on the Semarang–Kumai route by examining vehicle spacing, the use of lashing equipment, transport productivity, and ship stability based on the metacentric height (GM) value. This research employed a descriptive quantitative method using primary data obtained from field observations and secondary data from PT Dharma Lautan Utama’s operational reports. The findings reveal that the average spacing between vehicles ranged from 15 to 20 cm, which is far below the minimum standard of 30–60 cm as regulated by the Indonesian Ministry of Transportation Regulation No. 115 of 2016. Moreover, none of the vehicles were secured with lashing equipment, despite its availability on board. The transport productivity over the past five years has shown a significant increase in both passengers and vehicles; however, this growth has not been followed by adequate implementation of safety standards. Stability analysis demonstrated variations in GM values across trips, with several trips recorded below the safety threshold of 0.15 m, indicating unstable conditions. The study concludes that vehicle loading practices on KMP Terubuk do not yet comply with maritime safety regulations, thus stricter enforcement and monitoring of loading standards are urgently required.

One of PT Pertamina Patra Niaga Fuel Terminal Sanggaran's CSR initiatives is the community-based turtle conservation program, or Turtle Conservation and Education Center Serangan (TCEC), which focuses on biodiversity and community empowerment. With the help of this program, turtles in Serangan Village that are in danger of going extinct will continue to exist. Serangan Village is a top priority when conducting CSR initiatives in the areas of biodiversity and social empowerment because it is part of the company's operational region. The program's main objective is to raise and care for turtles at TCEC, including feeding hatchlings and turtles, examining turtles' health, monitoring, turtle socialization and education, turtle inhealth training, saving turtles from South Bali's beaches and many more. The Poins of SDGs Goal 4 Quality Education, Goal 8 Decent work and Growth Economic, and Goal 15 Life on Land are achieved in part because to this program. 19 local workers were employed by this program, which earns $200 million annually. In order to carry out its duties and responsibilities, the Conservation Office and Turtle Education has an organizational structure filled by managers from traditional villages. The Turtle Conservation and Education Center was initially founded as a result of a village community movement that has a focus on turtle conservation in collaboration with WWF, BKSDA (Nature Conservation Agency; Indonesia), Udayana University Bali and is under the auspices of the traditional village of Serangan. The TCEC released almost 20,000 baby turtles as part of conservation efforts to ensure their survival. A number of G20 Summit attendees paid TCEC Serangan a visit, which demonstrated how the world acknowledged its struggle with turtle conservation. TCEC Serangan is the recipient of numerous national and international honors, including the Kalpataru (the award given to individuals or groups for their services in preserving the environment in Indonesia).

Rengginang Ibu Saliem Micro, Small, and Medium Enterprises (MSMEs) in Dolok Kahean Village still rely on conventional marketing systems (word of mouth), resulting in limited market reach and the absence of digital presence. This service aims to overcome this gap through training and mentoring of social media marketing strategies to increase brand awareness and expand market coverage. The method used is descriptive qualitative with a focus on participatory action and direct practice which is carried out through four stages, namely observation, interview, implementation, and evaluation. The results show the success of creating an official digital presence for MSMEs through the creation and management of Instagram and WhatsApp Business accounts. Assisted partners gain new operational skills and awareness that the use of social media is a strategic obligation to increase consumer awareness. Social media marketing strategies are proving to be effective as a low-cost solution to significantly expand market reach. This program has succeeded in creating a sustainable empowerment model and provides a foundation for MSMEs to continue digitization independently.