Publication Search

70,493 articles from 608 journals · 1,760 citations tracked

Showing 241-260 of 2,652

Analytics

Firhan Mahdavikia; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

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

Administrative capacity has long been recognized as a fundamental determinant of governmental effectiveness, yet its role in executive service delivery, particularly in relation to government protocol functions, remains conceptually underdeveloped in public administration scholarship. Existing studies on administrative capacity predominantly focus on policy formulation, implementation, and citizen-facing service delivery, while research on executive governance and executive support systems often treats internal support functions in aggregate terms. As a result, the specific contribution of protocol functions—as administrative, symbolic, and coordinative mechanisms that sustain executive leadership—has been largely overlooked. Addressing this gap, this literature review examines how administrative capacity operates within executive service delivery, with a particular emphasis on government protocol functions as an integral component of executive support and governance coordination. The primary objective of this article is to synthesize and integrate dispersed theoretical and empirical insights to reconceptualize protocol functions within the broader framework of Administrative Capacity Theory. Employing a narrative–integrative literature review approach, the study systematically selected and analyzed peer-reviewed journal articles from major academic databases published within the last five years. The literature was examined through thematic analysis and conceptual synthesis, guided by Administrative Capacity Theory as the core framework and complemented by perspectives on executive service delivery, institutional capacity, street-level bureaucracy, public service professionalism, and governance coordination. The review identifies recurring patterns indicating that effective executive service delivery depends on the interaction of individual-level capacities (professional competence, discretion, and ethics), organizational-level capacities (structures, procedures, and coordination routines), and system-level capacities (institutional arrangements and governance mechanisms).

Puspa Ayu Widhi Pangestu; Priyanto Priyanto; Ulul Albab; Sri Kamariyah

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

This article examines administrative capacity at the local government level as a critical determinant of the effective implementation of grants for Early Childhood Education (ECE), a policy domain widely recognized as a strategic public investment with long-term social and economic returns. Despite the growing reliance on subnational grants to finance ECE services across diverse governance systems, implementation outcomes remain uneven, frequently constrained by limited administrative capacity, weak public financial management, fragmented governance arrangements, and fragile accountability mechanisms. Responding to these challenges, this study aims to synthesize and critically assess the international literature to clarify how administrative capacity shapes the design–implementation nexus of local government ECE grants and to identify the institutional, managerial, and fiscal conditions under which such grants are more likely to achieve their intended objectives. Methodologically, the article adopts a conceptual–comparative literature review approach, drawing on a systematic search of peer-reviewed journal articles from major academic databases and applying thematic synthesis to integrate findings across governance contexts and policy traditions. The review is anchored in Administrative Capacity Theory and analytically enriched through insights from policy implementation theory, public financial management, good governance, and public accountability. The synthesized findings demonstrate that administrative capacity operates as a multidimensional and relational construct, encompassing institutional coherence, managerial coordination, human resource competence, procedural stability, and analytical capability. The literature consistently shows that weaknesses across these dimensions undermine grant implementation through delays, inefficiencies, limited oversight, and uneven service quality, while strong capacity enables more predictable, accountable, and effective ECE grant governance.

Agussalim Agussalim; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

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

Consular services have become a critical site of state intervention in the governance of international labor migration, particularly for migrant-sending countries such as Indonesia whose citizens depend on overseas missions for administrative protection and access to public services abroad. Despite the growing importance of consular institutions in safeguarding migrant workers’ rights and welfare, existing scholarship remains fragmented, offering limited conceptual integration of how administrative capacity shapes institutional readiness in cross-border public service delivery. Addressing this gap, this article presents a structured narrative–integrative literature review that synthesizes international peer-reviewed studies on administrative capacity, policy capacity, consular services, and migrant worker protection published in the last five years. Drawing on Administrative Capacity Theory as the core framework, complemented by Public Service Theory, Policy Implementation Theory, Street-Level Bureaucracy, and Institutional Theory, the review systematically analyzes how different dimensions of capacity configure institutional readiness in consular services. The findings reveal that institutional readiness emerges from the interaction of four interrelated dimensions: human resource capacity, organizational and procedural capacity, institutional and coordination capacity, and resource and infrastructure capacity. Rather than functioning as isolated determinants, these dimensions collectively shape how consular institutions translate formal mandates into service outcomes under conditions of transnational governance, legal pluralism, and fluctuating demand. The review further demonstrates that frontline discretion, coordination gaps, procedural rigidity, and uneven resource allocation are recurrent patterns across the literature, underscoring the dynamic and practice-based nature of administrative capacity in consular contexts. Theoretically, this article contributes to public administration scholarship by extending administrative capacity frameworks into the underexplored domain of cross-border public services and by integrating previously segmented theoretical perspectives into a coherent conceptual synthesis. By reframing consular services as institutionally embedded public service systems rather than solely diplomatic functions, the article advances understanding of institutional readiness in migrant worker protection and provides a robust analytical foundation for future empirical and comparative research in international public administration.

Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara

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

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

Eni Esmariah; Regina Natalia; Made Tantra Wirakusuma; Fasida Dharma Yudastoro

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Typhoid fever is an infectious disease caused by Salmonella typhi. Transmission can occur through air or food contaminated with the urine and feces of typhoid sufferers, such as air used for drinking, cooking, and washing food. Symptoms of typhoid fever include a prolonged high fever, defined as an elevated body temperature of >37.5°C. Other symptoms can include fatigue, nausea, abdominal pain, constipation or diarrhea, and headache. This study aimed to treat children with typhoid fever. The method used was a case study of a five-year-old child with typhoid fever who was hospitalized for four days. The results showed that the child had fever, obesity, and decreased appetite. The child's problem was hypothermia, while cooling interventions were used to manage hypothermia, and one of the cooling procedures performed was the application of aloe vera compresses. The evaluation results showed that the hyperthermia resolved after four days of hospitalization. Based on this study, it is hoped that patients and their families can independently apply aloe vera compresses to treat hypothermia in children.

Latip Latip; Dede Mirza; Vestu Rizqi Nugroho; Andi Risky Firnanda

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was motivated by the limited capacity of village officials in providing government administration services, particularly in managing correspondence, archiving documents, and implementing standard operating procedures for services. This condition has resulted in the suboptimal quality of public services at the village level. The objective of this activity was to improve the capacity and competence of village officials in providing village government administration services to be more effective, efficient, and accountable. The method used was a participatory approach through the stages of problem identification, joint planning, regulation socialization, technical training, service simulations, and implementation assistance. The subjects of the activity were officials from Kadur Village, North Rupat District, Bengkalis Regency. The results of the activity showed an increase in the officials' understanding and skills in administrative management, the development of a more standardized administrative document format, and a growing collective awareness of the importance of orderly administration as part of good governance. In addition, internal leadership initiatives emerged that encouraged sustainable change within the village government environment. Overall, this activity had a positive impact on improving the quality of village administration services and was the first step towards a more professional transformation of village governance.

Roberto Jeronimo Cristovão; Emiliana Sri Pudjiarti

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze bureaucratic transformation and public service innovation in the dynamics of the administrative capacity of the Dili City government, specifically at the Cristo Rei District Office, in realizing responsive, accountable, and quality public services. The research approach employed a mixed methods approach, collecting quantitative data through questionnaires from 12 respondents and qualitative data through in-depth interviews with four key informants: Fernando Araujo (District Head), Marciana de Jesus Soares (Head of Administration and Finance), Jose Sarmento (Head of Program Planning), and Ernesto Mendonça (Head of Public Relations). Statistical analysis showed that institutional capacity had a very strong influence on public accountability (r = 0.806; p = 0.002), while bureaucratic responsiveness had a very strong influence on the quality of public services (r = 0.727; p = 0.007). The interviews revealed concrete practices of bureaucratic transformation, such as effective internal coordination, orderly administrative procedures, one-stop service, and responsiveness to citizen needs. This study indicates that institutional capacity and bureaucratic responsiveness are the dominant factors in improving service quality, while formal accountability needs to be made more open and participatory. The findings support the Theory of Administrative Capacity and the New Public Service, and offer recommendations to strengthen participatory mechanisms and make performance evaluation more transparent.  

Lusy Supriatinah; Tri Lestari Hadiati; Sumarmo Sumarmo

International Journal of Health and Social Behavior 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the relationship between public policy paradoxes, healthcare service quality, access to and continuity of postnatal care, and maternal mortality in Pekalongan Regency. A mixed-methods approach with a sequential explanatory design was employed, involving 30 respondents for quantitative analysis using Spearman correlation tests and 5 key informants for in-depth interviews. The results indicate that policy paradoxes are strongly correlated with service quality and with access and continuity of care. Service quality also shows a robust correlation with access and continuity. All variables are significantly associated with maternal mortality, with access and continuity of care demonstrating the strongest correlation. Qualitative findings reveal implementation gaps in Ministry of Health Regulation No. 21 of 2021, where postnatal visits are often conducted only 2–3 times instead of the mandated four visits, with 10 out of 13 maternal deaths occurring during the postnatal period. The persistence of maternal mortality is attributed to inconsistent implementation of standard operating procedures, high workload, and socio-cultural factors. The study highlights the need to strengthen supervision, enhance human resource capacity, and promote cross-sectoral collaboration to optimize postnatal care services.

Nakhma'ussolikhah; Ficky Adi Kurniawan

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in economic development; however, their competitiveness is often constrained by weak branding and limited digital marketing capabilities. This community engagement program aimed to strengthen brand identity and digital capacity of the “Pukle” catfish cracker MSME in Karangsuwung Village, Cirebon Regency, through an integrated branding and sharia-based digital marketing approach. A participatory–collaborative method was employed, consisting of needs assessment, Workshops, technical mentoring, and monitoring and evaluation. The interventions included the development of brand identity elements (logo, tagline, and visual guidelines), improvement of informative packaging, activation and optimization of WhatsApp Business, and utilization of TikTok Shop as a social commerce channel. In addition, a standard operating procedure for sharia-compliant digital content based on the principles of shiddiq (truthfulness), amanah (trustworthiness), fathanah (competence), and tabligh (communicativeness) was formulated to enhance consumer trust. The results indicate improvements in product professionalism, digital channel management, content consistency, and customer interaction. The integration of branding and sharia digital marketing proved relevant in building differentiation, expanding market access, and strengthening long-term business reputation. The program highlights that MSME digital transformation requires capacity building, continuous mentoring, and ethical value integration to ensure sustainable competitiveness.

Dhestri Setia Sari; Mohammad Arifin Noor; Dwi Retno Sulistyaningsih

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Early Warning Score (EWS) is early detection instrument for predicting severity or worsening of a patient's condition. Therefore, nurses' compliance with the assessment is crucial. The goal is to reduce the incidence of code blues in general care units. Code blue is a procedure code used for conditions where a victim is found to be at risk of cardiac arrest or respiratory arrest. Methods: This study is a quantitative analytical survey, a form of research that examines the effects and risk factors. The study design was cross-sectional, examining the dynamics of correlation between dependent and independent variables. The number of respondents in this study was 150, drawn from a total sampling of the nurse population in general care units. The data obtained were subjected to statistical analysis using a non-parametric Chi-Square test. Results: Respondents, based on their level of compliance with the EWSS monitoring form, were mostly in the compliant category (94%), and most had an impact on the absence of code blues (94%) in the emergency risk group. Conclusion: There is a significant relationship between nurses' compliance in monitoring the completion of the EWSS and the occurrence of code blue in inpatient rooms (P-Value <0.05).

Yanuar Widayati; Mohammad Arifin Noor; Dwi Retno Sulistyaningsih

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

RFA treatments, pain is a frequent issue that might interfere with comfort and postpone recovery. Pharmacological treatment continues to be the mainstay of pain management after RFA, whereas non-pharmacological nursing treatments like cold compress therapy are not regularly used. The purpose of this research was to investigate how cold compress therapy affects pain severity in individuals following radiofrequency ablation. At the central general hospital in central Java, a quantitative quasi-experimental design was used, employing a one-group pre-test and post-test methodology. Twenty-eight participants were chosen using purposive sampling. The NRS was used to assess the intensity of pain both before and after applying a cold compress for 15–20 minutes. The Wilcoxon Signed Rank Test was used to examine the data. Following the intervention, the median pain scores fell from 5 (moderate pain) to 2 (mild pain), which was a statistically significant change (p = 0.001). These results suggest that cold compress therapy can be advised as a non-pharmacological nursing intervention in post-procedural treatment since it helps lessen post-RFA pain

Moulyta Elgi Trinanda; Queena Allysa Kinanti; Lira Ayu Anggraini

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The digital transformation of Indonesia’s judicial system through the implementation of e-court represents a judicial reform aimed at achieving a simple, fast, and low-cost legal process. However, the digitization of civil case proceedings raises concerns regarding legal certainty, particularly in the application of the principle of audi et alteram partem as a fundamental doctrine ensuring equal opportunity for parties to be heard. This study aims to analyze the normative regulation of the audi et alteram partem principle in Indonesian civil procedural law, examine its implementation within the e-court system, and assess whether its application provides adequate legal certainty for litigants. The research employs a normative juridical method using statutory and conceptual approaches. Legal materials consist of statutory regulations, legal doctrines, and relevant academic journals. The findings indicate that normatively, the e-court system accommodates the right to be heard through electronic case registration, summons, hearings, and submission of documents. Nevertheless, technical obstacles, disparities in digital literacy, and potential deficiencies in electronic notification mechanisms may affect the effective protection of parties’ rights. It is concluded that the implementation of the audi et alteram partem principle in e-court has a sufficient legal foundation, yet requires further technical and regulatory strengthening to ensure optimal legal certainty.

Putri Yaldi Olivia

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the effectiveness of narcotics rehabilitation for offenders who reoffend after undergoing rehabilitation, using a case study at the Bukittinggi Police Resort (Polresta Bukittinggi) and rehabilitation institutions. This research is motivated by the continued occurrence of narcotics offenders who relapse into criminal behavior despite having completed medical and social rehabilitation programs as mandated by Law Number 35 of 2009 concerning Narcotics. The research method used is empirical juridical with a qualitative approach through interviews, literature review, and case documentation. Primary data were obtained from investigators at Polresta Bukittinggi and rehabilitation institutions, while secondary data were obtained from laws and regulations as well as relevant literature. The results indicate that the investigation process leading to rehabilitation has been conducted in accordance with applicable procedures through assessment mechanisms by the Integrated Assessment Team (Tim Asesmen Terpadu). However, the effectiveness of rehabilitation in preventing recidivism remains suboptimal, as evidenced by offenders who return to narcotics abuse after completing rehabilitation programs. This suggests that rehabilitation programs require continuous supervision and more comprehensive approaches, including medical, psychological, and social aspects, to minimize the risk of relapse among former narcotics abusers.

Budiyanto Budiyanto; Abdul Malik Mufty; Dian Rahadian

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Child violence cases in Jayapura City demonstrate a distinctive pattern of legal settlement characterised by the strong coexistence of customary law and the formal juvenile criminal justice system. While national legislation mandates diversion and restorative justice as primary mechanisms in handling children in conflict with the law, empirical findings reveal that most cases are resolved through indigenous customary forums known as para-para adat. This study aims to analyse the forms of settlement applied to child violence cases and to identify the constraints encountered in implementing both customary mechanisms and the formal juvenile justice system. The research employs a normative-empirical approach by combining statutory analysis with field data obtained from law enforcement institutions, legal aid organisations, and community respondents. The findings indicate that approximately ninety percent of cases between 2019 and 2024 were settled through customary mechanisms involving collective responsibility and the payment of customary fines as symbolic and material restoration. Diversion mechanisms under the formal system were rarely implemented. Although customary settlement is perceived as flexible, culturally legitimate, and socially restorative, several obstacles persist, including disagreement over compensation, inability to fulfil customary obligations, and limited awareness of restorative justice procedures. The study highlights the need to harmonise legal pluralism within child protection policies to ensure that customary practices align with the best interests of the child and national legal standards.

Alex Suhartanto; Weppy Susetiyo; M. Taufan Perdana Putra

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the juridical aspects of guardianship applications by parents to obtain permission to sell a minor’s inherited land and analyzes the judicial considerations in Decision Number 199/Pdt.P/2025/PN Blt. The research employs an empirical juridical method with a sociological legal approach. Primary data were collected through interviews and case documents at the Blitar District Court, while secondary data consist of statutes, doctrine, and related literature. Qualitative-descriptive analysis was applied to interpret the findings. The study reveals that the guardianship application process involves both administrative and judicial stages. Judges scrutinize material evidence and the probity of sale objectives, weighing important principles such as utility, legal certainty, fairness, and justice. Guardians are granted limited authority to sell a minor’s property only if it can be proven to be in the child's best interest and legal protections are assured. Recommendations include strengthening post-decision monitoring, enhancing legal outreach, improving procedural transparency, and ensuring comprehensive implementation.

Rufaidah Mar’atusholihah

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

Okky Rachmadi Soekristyanto; Khalimi Khalimi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the distortion between civil and criminal perspectives in the legal considerations (ratio decidendi) of Judex Juris in Supreme Court Decision Number 121K/Pid.Sus/2020. The decision lacks substantial criminal law considerations regarding the alleged corruption offense. Instead, the legal reasoning focuses on the fault or negligence of company directors, particularly the exception under Article 97 of Law Number 40 of 2007 concerning Limited Liability Companies, which embodies the Business Judgment Rule doctrine. Furthermore, these considerations are distorted by tort (onrechtmatige daad) as regulated in Article 1365 of the Civil Code juncto Article 138 paragraph (1) letter b of the Company Law. This research employs a legislative approach by analyzing various legal instruments, including the 1945 Constitution, the Criminal Code, the Criminal Procedure Code, the Limited Liability Company Law, State-Owned Enterprises Law, Judicial Power Law, Supreme Court Law, and the Corruption Eradication Laws. A conceptual approach is also utilized to examine theoretical concepts concerning corporate crime, directors' liabilities, state losses, tort, negligence from criminal and civil perspectives, business judgment rules, collective collegiality principles, and formal-material classification of legislation. The data comprises primary legal materials (legislation and court decisions) and secondary legal materials (legal literature and scientific journals). Analysis is conducted qualitatively by interpreting legal principles and their relevance to the court's considerations in the decision.

Muhammad Fajrin Wijaya; Ardian Jayakusuma Amran; Taufan Lauddin; Sulfiana Sulfiana; Nurul Annisa Syarifuddin

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Tooth extraction is a procedure to remove a tooth from its alveolar bone socket. The causes for tooth extraction include caries, periodontitis, fractures, impacted teeth, the need for orthodontic treatment, and persistent primary teeth. Post-extraction bleeding is the most common complication that occurs. Hemostasis is a mechanism to stop bleeding from blood vessels to prevent excessive blood loss when an injury occurs, ensuring that blood continues to flow smoothly. In stopping bleeding, there are three processes involved: vasoconstriction (the narrowing of blood vessels), platelet activity, and the activity of blood clotting factors. Bleeding time is the time interval from when blood exits the blood vessel until the bleeding stops. The normal range for bleeding time is 1 to 3 minutes. Balakacida leaves contain active compounds including alkaloids, tannins, flavonoids, saponins, and phenolics. To determine the effect of Balakacida leaf extract (Chromolaena odorata) as a hemostatic agent following tooth extraction in Wistar rats (Rattus norvegicus). This study uses an experimental method with a Post-Test Only Control Group Design. The samples used in this research are male Wistar rats (Rattus norvegicus), aged 2–3 months, weighing between 200–250 grams. The research data were processed and analyzed using the One-Way ANOVA test. The results showed that treatments at concentrations of 10%, 20%, and 30% were able to significantly accelerate bleeding time compared to the control group. The administration of Balakacida leaf extract is effective as a hemostatic agent following tooth extraction in Wistar rats.  

Dyah Rizki Arinengsih

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

Sida Larasati; Diana Apristya Nugraheni; Retno Widari

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

The growth of the culinary industry requires small-scale food businesses to implement effective and efficient operational management. This study analyzes the optimization of operational management at Teen Canteen by examining the use of digital systems, staff performance, the implementation of Standard Operating Procedures (SOP), and operational constraints. A descriptive qualitative approach was employed, with data collected through semi-structured interviews and direct observation. The informant was purposively selected, namely the Head Bar, who is directly involved in daily operational activities. Data analysis was conducted using the Miles and Huberman model. The findings indicate that Teen Canteen’s operational management has not been optimally implemented due to the discontinuation of digital cashier systems, reliance on manual transaction and inventory records, and inconsistent SOP implementation. Although staff performance is generally adequate, issues related to discipline and service responsiveness remain. This study recommends reintroducing digital cashier systems and establishing written SOPs to improve operational effectiveness.