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In the ever-evolving digital era, digital payment technology has increasingly become the preferred method for conducting financial transactions. This study aims to empirically examine the influence of perceived quality of accounting information systems, ease of use, and trust on the decision to use e-wallets in financial transactions. The sampling method employed in this study was non-probability sampling, specifically purposive sampling, with criteria set for selecting respondents, namely active accounting students from the 2021 cohort who are currently using or have previously used e-wallets for financial transactions. This research is grounded in the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). Data were collected through a Google Form, yielding 252 valid responses. The data were then analyzed using SPSS Statistics 26. The results show that perceived quality of accounting information systems, ease of use, and trust have a positive influence on the decision to use e-wallets. This indicates that the higher the perceived quality of accounting information systems, ease of use, and trust felt by students in using e-wallets, the more likely they are to decide to use e-wallets in their financial transactions.

This study aims to examine and analyze, both partially and simultaneously, the influence of system knowledge, coworker support, and frequency of system usage on the effectiveness of computerized financial reporting and trust in the system. Furthermore, this research investigates the moderating role of trust in the system in the relationship between those three independent variables and reporting effectiveness. This study is considered novel as it incorporates three variables not previously explored in combination—particularly trust in the system as a moderating factor. The study was conducted on 391,500 employees from 94 banks across Indonesia, with a sample of 100 employees selected using Slovin’s formula. The independent variables in this research are system knowledge, coworker support, and frequency of system usage; the dependent variable is the effectiveness of computerized financial reporting; and the moderating variable is trust in the system. A quantitative descriptive approach was employed, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings reveal that system knowledge, coworker support, and frequency of system usage each significantly affect both computerized financial reporting effectiveness and trust in the system. Trust in the system is also found to significantly impact the effectiveness of computerized financial reporting. Simultaneously, only system knowledge and usage frequency show a significant effect when trust in the system serves as a moderating variable, whereas coworker support does not exert a significant influence under the same condition.

Efficient drug inventory management is a critical factor in ensuring medicine availability and optimizing procurement budgets in healthcare facilities. This study aims to analyze drug inventory at Tritya Eye Clinic Surabaya using the ABC (Always, Better, Control), VEN (Vital, Essential, Non-Essential), and EOQ (Economic Order Quantity) methods to improve procurement budget efficiency. A quantitative descriptive approach with a case study method was employed. Data were collected from drug usage records, stock opname reports, and procurement documents from in 2024. The findings reveal that the combined ABC-VEN method effectively identifies priority drug groups based on consumption value and clinical importance, while the EOQ method determines optimal ordering quantities to minimize total inventory costs. The integrated application of these methods successfully reduces overstock and stockout incidents and enhances procurement budget efficiency. This study recommends inventory management based on historical usage data and strategic classification to achieve more accurate and cost-effective drug procurement planning.

The increasing trend in skincare usage, particularly whitening products, has led many business actors to market their products extensively without regard for legal compliance. One notable issue is the circulation of blue-label skincare products, which should only be provided with a doctor's prescription. The research employs a normative juridical method with a qualitative approach, utilizing interviews and literature study. The findings reveal that legal protection for consumers in the use of blue-label skincare products remains suboptimal. These products often contain active ingredients such as corticosteroids or antibiotics, which should only be used under a doctor's prescription and supervision. However, in practice, many business actors continue to sell them freely via online marketplaces and social media platforms. This not only violates BPOM regulations and health laws but also poses a direct threat to consumer safety. Furthermore, business accountability is still lacking, as evidenced by the insufficient transparency regarding product content, usage instructions, and distribution permits.

This study aims to analyze the implementation of online attendance systems in enhancing employee discipline at the Bali Province Regional Revenue Agency. Employing a descriptive qualitative approach, data were collected through observation, interviews, and documentation, and analyzed using George C. Edward III’s implementation theory, which encompasses four key indicators: communication, resources, disposition, and bureaucratic structure. The findings reveal that communication has been effective, characterized by clear and consistent information delivery, thereby reducing employee resistance. While human and financial resources are adequate, the limited availability of supporting facilities hinders optimal implementation. In terms of disposition, employees demonstrate strong commitment and integrity in utilizing the attendance application. The bureaucratic structure has also been appropriately followed, aligning with the usage guidelines set by the Bali Province Office of Communication, Informatics, and Statistics. The study recommends improvements such as enhancing internet infrastructure, increasing supporting facilities, and providing printed user manuals to optimize the implementation of the online attendance system.

Micro, Small, and Medium Enterprise (MSME) revenues are affected by various factors that determine business continuity and the welfare of their owners. This study aims to analyze, both simultaneously and partially, the effects of e-commerce usage, business experience, and industrial agglomeration on the revenues of fashion-sector MSMEs in Denpasar City. A total of 100 fashion MSME operators were sampled, and the data were analyzed via multiple linear regression using SPSS 26. The resulting coefficient of determination (R²) is 0.684, indicating that e-commerce usage (X₁), business experience (X₂), and industrial agglomeration (X₃) collectively explain 68.4% of the variance in MSME revenue (Y), with the remaining 31.6% attributable to factors beyond this study. The analysis shows that, together, the three independent variables significantly affect MSME revenues; separately, each—e-commerce usage, business experience, and industrial agglomeration—exerts a positive and significant impact on the revenues of fashion-sector MSMEs in Denpasar.

This Community Service Program (PKM) was implemented in response to the high usage of social media among students, particularly Instagram, which often becomes a platform for cyberbullying. This phenomenon becomes increasingly complex when students come from diverse cultural backgrounds. Comments or posts considered normal in one culture may be perceived as offensive in another. A lack of cultural sensitivity often triggers digital conflict and bullying, which can negatively impact students' mental health. This PKM aims to improve students’ understanding of the dangers of cyberbullying and the importance of cross-cultural communication ethics. The program began with a pre-test to assess participants' initial knowledge, followed by an interactive seminar discussing the concepts of cyberbullying, digital ethics, and real-life case studies. Students then engaged in group discussions and simulations, where they analyzed problematic digital content and formulated empathetic, constructive responses. At the end of the activity, a post-test was conducted to evaluate the program’s effectiveness. The results showed a significant improvement in students’ awareness and attitudes. This program successfully encouraged students to be more thoughtful and responsible in their online interactions and to become change agents in creating a safer, more inclusive digital environment. The outcomes of this program include a scholarly publication, an educational video disseminated on social media, and quantitative data showing an increase in participants’ knowledge. Overall, this initiative contributes to strengthening multicultural digital literacy among today’s youth.

This Community Service Program (PKM) was implemented in response to the high usage of social media among students, particularly Instagram, which often becomes a platform for cyberbullying. This phenomenon becomes increasingly complex when students come from diverse cultural backgrounds. Comments or posts considered normal in one culture may be perceived as offensive in another. A lack of cultural sensitivity often triggers digital conflict and bullying, which can negatively impact students' mental health. This PKM aims to improve students’ understanding of the dangers of cyberbullying and the importance of cross-cultural communication ethics. The program began with a pre-test to assess participants' initial knowledge, followed by an interactive seminar discussing the concepts of cyberbullying, digital ethics, and real-life case studies. Students then engaged in group discussions and simulations, where they analyzed problematic digital content and formulated empathetic, constructive responses. At the end of the activity, a post-test was conducted to evaluate the program’s effectiveness. The results showed a significant improvement in students’ awareness and attitudes. This program successfully encouraged students to be more thoughtful and responsible in their online interactions and to become change agents in creating a safer, more inclusive digital environment. The outcomes of this program include a scholarly publication, an educational video disseminated on social media, and quantitative data showing an increase in participants’ knowledge. Overall, this initiative contributes to strengthening multicultural digital literacy among today’s youth.

Fiberglass is a composite material composed of a mixture of various chemical substances that react and harden over a specific period of time. The use of fiberglass material composition in the construction of fishing vessels provides durability as a composite material and also influences the overall cost of building fiberglass boats. Construction costs vary significantly depending on the type of vessel, its size, the technology used, and the location of construction. The objective of this study is to determine the volume of fiberglass material used in the construction of fishing vessels. Data collection techniques included observation, interviews, and documentation, followed by a literature review related to the calculation of fiberglass material usage in boat construction with fiberglass structure. This research employs a quantitative descriptive method, which describes the subject under study based on actual conditions and draws conclusions from observed phenomena using numerical statistics. Based on the research findings, it was determined that the construction of one (1) unit of fiberglass fishing vessel requires the following materials: Chopped Strand Mat 300 (CSM 300) amounting to 101.53 kg, Chopped Strand Mat 450 (CSM 450) amounting to 130.352 kg, Woven Roving 600 (WR 600) amounting to 116.130 kg, Resin amounting to 657.171 kg, and Catalyst amounting to 6.969 kg.

This take a look at pursuits to determine the effect of a disaster-themed snake and ladder educational game on earthquake preparedness attitudes amongst high college college students. This quasi-experimental take a look at used a non-equal manage institution design, with ninety two respondents divided into intervention and control agencies. records have been accumulated via a preparedness mind-set questionnaire and analyzed the usage of the Wilcoxon check. The consequences showed a considerable growth within the preparedness mindset score within the intervention group (p < 0.05), at the same time as no extensive trade became observed inside the manipulate organization. This suggests that the educational game effectively improves students' disaster preparedness attitudes. It is recommended that schools adopt such interactive methods to foster disaster resilience among students.

PT. PLN (Persero) UP3 Binjai faces challenges in handling electricity usage violations that increase every year. Lack of utilization of data violations that can be utilized to produce useful information in supporting strategic decision making by PLN, especially in the implementation of Electricity Usage Control (P2TL) activities. This study aims to identify customer violation patterns based on rayon, power, and type of violation with data mining methods using the K-Means Clustering algorithm. The results of the study show that the 3rd cluster represents the most violation-prone area, namely in the West Binjai Rayon, with a power of 450 VA and the most frequent type of P2 violation. The results of the study show that the K-Means algorithm with the Elbow method is able to systematically group data violations based on certain characteristics. The results of this study can provide recommendations to PLN UP3 Binjai to improve the effectiveness of monitoring and enforcement strategies through a more targeted approach.  

The implementation of Hospital Management Information Systems (SIMRS) has become a strategic necessity to improve healthcare service quality and operational efficiency. This study focuses on evaluating the performance of SIMRS in the outpatient registration unit of Nur Hidayah Hospital Bantul, where system disruptions, inconsistent SOP application, and limited user training were identified as core issues. The research aims to assess how well the SIMRS aligns with the Human, Organization, and Technology components through the HOT-Fit model framework. A descriptive qualitative method was employed using purposive sampling to select five informants directly involved in SIMRS operations, including registration officers, IT staff, and the head of the medical records unit. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed thematically based on the HOT-Fit model. The findings show that SIMRS contributes positively to workflow efficiency and data management; however, human factors such as inconsistent training and input errors remain prevalent. Organizational support is visible but lacks structured evaluation routines, and although the technological infrastructure is generally stable, peripheral device and network issues persist. The study synthesizes that effective SIMRS performance requires not only technological readiness but also consistent organizational commitment and continuous human resource development. It concludes that strengthening user competence, formalizing SOP usage, and improving infrastructure are essential to optimize the system's functionality and alignment with the HOT-Fit model.

Electronic Medical Records (EMR) are essential for improving the quality, efficiency, and continuity of healthcare services. Despite mandates requiring full implementation of EMRs in Indonesian healthcare facilities by the end of 2023, many hospitals continue to face challenges in achieving effective adoption. This study aims to analyze the implementation of EMRs in the outpatient services of Nur Hidayah Hospital, Yogyakarta, using the 5M framework: Man, Money, Machine, Materials, and Method. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving key informants from medical records staff, registration officers, and IT personnel. The findings revealed that while the availability of staff and supporting infrastructure such as computers and software was generally adequate, limitations persisted in human resource specialization, training access, and system integration. Financial planning for EMR-related needs was done through annual budgeting (RAB), but coordination between departments remained minimal. Key challenges included slow internet connectivity, limited IT staff, and lack of specific Standard Operating Procedures (SOPs) for EMR usage. Overall, the EMR system has been implemented in most outpatient units, yet not all units have fully transitioned due to technical and organizational barriers. This study concludes that optimizing EMR implementation requires not only technological readiness but also organizational alignment, continuous staff development, and robust inter-departmental coordination.

This study aims to analyze the relationship between data analytics utilization and the performance improvement of Meta Platforms Inc., particularly through its Instagram platform. In the digital era, data has become a strategic asset that enables companies to understand user behavior, optimize marketing strategies, and develop innovative products and services. Using a qualitative case study approach, this research illustrates how Meta leverages Instagram analytics—through audience segmentation, campaign effectiveness evaluation, and user insight-driven feature development—to enhance operational efficiency and profitability. The findings show that the use of data analytics not only increases advertising effectiveness and return on investment (ROI) but also strengthens Meta’s position as an innovation leader in the social media industry. The study also highlights the importance of data transparency and ethical practices in data usage, and recommends the development of more open and adaptive data infrastructure to meet evolving user needs.

This study aims to analyze the influence of social media, FOMO (Fear of Missing Out) behavior, and the use of e-money on the consumptive behavior of students in the Economics Education Study Program at Universitas PGRI Wiranegara. The digital era has introduced new challenges in student financial management, particularly regarding the ease of accessing information and conducting digital transactions. The research employs a quantitative approach with an explanatory research design. The population consists of all active students in the study program, with a sample of 69 respondents selected through simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression. The results indicate that social media, FOMO behavior, and e-money usage have a significant influence on students' consumptive behavior, both partially and simultaneously. This research contributes to a better understanding of the factors influencing consumer behavior in the digital age and can serve as a basis for developing more effective financial literacy programs for students.

Electronic Medical Record (EMR) systems have become a fundamental component of hospital information systems, aiming to improve the quality, efficiency, and continuity of patient care. However, the success of EMR implementation depends largely on user satisfaction. This study investigates user satisfaction with the EMR system implemented at Dr. Soetarto (DKT) Hospital, a mid-tier hospital in Yogyakarta, Indonesia. The research addresses issues related to usability, data accuracy, and system responsiveness that potentially hinder effective EMR usage. The objective is to evaluate user satisfaction using the End User Computing Satisfaction (EUCS) framework, which consists of five dimensions: content, accuracy, format, ease of use, and timeliness. A quantitative approach was applied through a structured questionnaire distributed to 40 healthcare workers, including medical records staff, nurses, pharmacists, and administrative personnel. Data analysis using Spearman correlation revealed significant positive relationships among all EUCS dimensions, with the strongest association found between format and ease of use. The findings indicate that while users are generally satisfied with the system’s performance, improvements are still needed in timely data retrieval and user interface consistency. This study highlights the critical need for continuous system evaluation and end-user involvement to optimize EMR functionality and healthcare service delivery.

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

This study aims to analyze the effectiveness of dictionaries as repackaged information products at the Library of Universitas Perintis Indonesia. The research employed a qualitative approach using observation and interviews with librarians. The findings reveal that although both physical and digital dictionaries are available and in good condition, their utilization remains low. Dictionaries are only used when required for practical courses and are rarely accessed otherwise. Factors contributing to the low usage include limited promotion, insufficient information literacy, and the lack of integration between the dictionary collection and the academic curriculum. This situation results in the suboptimal contribution of dictionaries to students’ learning processes and information literacy. The study recommends strategies to increase dictionary utilization through active promotion, curriculum integration, information literacy training, and continuous evaluation. These findings are expected to serve as a reference for the development of academic library services, particularly in optimizing repackaged information products to support the learning needs of health science students.

Water is an essential resource for every household. Typically, household water distribution systems rely on PVC pipes and faucets. Despite this, water leakage remains a frequent issue, occurring in both pipes and taps. This study aims to design an Arduino-based automatic faucet control system capable of detecting leaks in water pipes, with the goal of conserving water and improving usage efficiency. The system employs a pressure sensor to monitor water pressure within the pipe, an ultrasonic sensor to detect user presence at the tap, and a solenoid valve to automatically shut off the water supply in the event of a leak. Testing and design outcomes indicate that the system functions effectively. The solenoid valve successfully closes the water flow automatically when a leak is detected. However, the current system lacks a notification feature to alert users when a leak occurs. Future developments should consider integrating a notification mechanism to inform users promptly about any detected leaks.

The rapid growth of RT/RW Net-based internet services among the community has driven the need for an integrated, efficient, and easy-to-use billing system. The self-help RT/RW Net model often faces challenges in terms of administrative management, especially related to customer recording, billing, and financial reporting which are still done manually. Common problems faced by partners are payment systems that have not been digitized and minimal transparency in data collection and tracking of customer transactions. The purpose of this activity is to design and implement a web-based billing application built using the Laravel framework. This application is designed to facilitate the process of managing customer bills, monitoring internet service usage, and preparing financial reports automatically and in a structured manner. The method of implementing the activity includes the system design stage, training partners in using the application, and assistance in direct implementation in the RT/RW Net operational environment. The results of the activity show that the developed system has succeeded in automating most of the billing process and increasing the efficiency of administrative management by up to 80%. In addition, this system also has a positive impact on increasing transparency and accuracy of customer data. Suggestions for further development include the addition of automatic payment features through integration with payment gateways, as well as improving the user interface to make it more responsive and user-friendly.