Publication Search

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

This study examines the administrative problems in managing the Education Data Sistem (Dapodik) as a key instrument for strengthening the institutional capacity of Early Childhood Education (PAUD) in West Sumatra. Using a literature review approach, data were collected from various sources, including reports from the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), BAN PAUD and PNF, and previous studies. The findings reveal that although Dapodik reporting in West Sumatra has reached 97.8%, several challenges persist, such as limited internet access, low operator competence, insufficient technical supervision, and a lack of institutional awareness of data accuracy. These issues have led to delays in accreditation, misallocation of operational assistance funds (BOP), and ineffective educational planning. Therefore, innovative solutions such as Dapodik gamification, digital inter-institutional mentoring, and operator certification are recommended to improve data management effectiveness and sustainably strengthen PAUD institutional governance.

The rapid development of the sea transportation industry produces a massive and complex volume of transaction data, requiring strategic management to support managerial decision-making. This research aims to implement the Executive Information System on SeaPass in order to evaluate the performance of ship ticket sales. The research method uses data visualization with a two-level drill-down mechanism, which allows the presentation of information hierarchically from general summaries to specific details. The methodological stages include needs analysis, user interface (UI) design using Figma, front-end implementation with HTML, CSS, and JavaScript, database integration, and system testing through Black Box Testing. The results showed that the SIE implementation successfully integrated operational data, including schedules, ships, and manifests, into an interactive dashboard. The two-level drill-down feature provides the ability for executives to identify operational anomalies and market fluctuations in real-time. In conclusion, the system significantly enhances executive data analysis capabilities, transforming complex transaction data into accurate strategic information, thereby supporting more precise business decision-making and adaptive to the dynamics of the marine transportation market.

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

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

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

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

The issue of street vendors (PKL) in Sidoarjo Regency, particularly in the Gading Fajar area, has become a significant concern as it relates to public order, the use of public space, and the economic dynamics of small communities. To address these challenges, the Sidoarjo Regency Government enacted Regional Regulation Number 3 of 2016 as the legal basis for structuring and empowering PKL. This study examines how the regulation is implemented in practice and evaluates its effectiveness using a qualitative descriptive method through interviews, observations, and documentation, analyzed with Leo Agustino’s policy evaluation model, which assesses five key aspects: administrative resources, institutional coordination, infrastructure and technology, financial support, and regulatory adequacy. The findings show that the implementation of the regulation has not yet reached optimal performance, as limited socialization, insufficient personnel, weak coordination among agencies, inadequate supporting facilities, and low compliance with zoning rules hinder the achievement of policy objectives. These issues are reflected in the continued presence of PKL operating in non-designated areas despite clear regulatory provisions. Therefore, strengthening institutional capacity, improving facilities, enhancing enforcement consistency, and developing more operational technical guidelines are essential to ensure more effective and sustainable management and empowerment of street vendors in Sidoarjo Regency.

This study examines the crisis communication strategies of the JKT48 Operational Team (JOT) following the 2025 “No Encore” incident, which emerged after the viral circulation of an inappropriate photo involving the group’s General Manager and escalated into a major reputational crisis. The controversy triggered strong fan backlash and culminated in the symbolic withdrawal of support during the Full House 2025 concert. Using a qualitative case study approach, this research analyzes organizational responses through interviews with fans, observations of social media interactions, and documentation of official statements. Data were interpreted using thematic analysis and compared with the principles of the Situational Crisis Communication Theory (SCCT). The findings show that JOT’s initial clarification was perceived as slow and insufficient, contributing to heightened dissatisfaction and crisis escalation. However, the second clarification and the introduction of FanSpace, a structured two-way dialogue forum, marked a shift toward more transparent and participatory communication. Fan responses indicate that FanSpace helped reduce tensions and demonstrated managerial willingness to listen, though full trust recovery requires consistent follow-up actions. This study highlights the importance of speed, openness, and dialogic engagement in crisis communication within fan-based entertainment industries. The implications emphasize that organizations must adopt adaptive, audience-centered communication strategies to rebuild legitimacy and restore public trust after preventable crises.

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

This qualitative study examines the Public Service Performance Gap at the Ponorogo Regency Transportation Agency (Dishub) in managing high-risk traffic assets, which stems from the failure to synergise Normative Governance with operational Public Asset Management (MAP). Utilising Edwards III's Policy Implementation Model and GG/NPS principles, the core finding indicates that synergy failure is mediated by a Reactive Bureaucratic Disposition. While Dishub adheres procedurally, asset maintenance is largely reactive—performed only after damage or public complaint—not preventive. This non-responsive attitude limits accountability to reporting outputs disconnected from physical service outcomes, leading to low service quality. The proposed substantive solution is to activate Community Involvement (NPS) as a key moderator, which is currently weak, by integrating Functional Participation into the agile MAP cycle. The research recommends an e-governance system with KPIs, where transparently integrated citizen reports automatically trigger work orders, creating external public accountability pressure that forces the reactive bureaucracy to act proactively.

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

This study aims to explore the institutional governance and collaboration mechanisms at Indonesia's entry points, emphasising both formal arrangements, such as Memoranda of Understanding, and informal communication channels that facilitate daily operations among Immigration, Customs, Port Authorities, Law Enforcement, and Health Agencies. The research employed qualitative methods, including interviews, observations, and document analysis, grounded in Policy Network theory, to analyse the dynamics of institutional collaboration at entry points. The findings highlight that border oversight effectiveness hinges on inter-agency synergy quality, trust, and the ability to overcome technical and procedural barriers, whilst significant challenges include technological disparity, particularly incompatible data platforms hampering real-time information sharing, and silo mentalities driven by security concerns that impede operational harmonisation, resulting in delays and inefficiencies. Trust mechanisms such as informal communication groups, regular meetings, and leadership support significantly improve coordination and operational performance. The study concludes that sustainable and adaptive governance models characterised by mutual trust, effective communication, and technological integration are essential for enhancing border security and facilitating legal movement. The research underscores the importance of integrating technological systems to ensure interoperability, developing clear cross-agency SOPs, and fostering a collaborative culture that prioritises shared goals over organisational ego. Strengthening institutional collaboration at border crossings will bolster Indonesia's national security, economic growth, and international reputation, and contribute to resilient, efficient border management systems capable of addressing contemporary threats.

This research investigates the Peak Particle Velocity (PPV) resulting from blasting operations at Pit Pinang, PT Bukit Baiduri Energi, employing two prediction approaches: Non-Linear Geometric Regression and the USBM Oriard’s Formula. Ground vibration measurements were recorded over a one-month period, from October 9 to November 8, 2025. The findings indicate that the non-linear regression model achieves a higher predictive accuracy of 78.62%, outperforming the USBM Oriard’s Formula, which reaches 68.2%. Variations between the observed and estimated PPV values were affected by factors such as the location of geophones, differences in explosive charges, and alterations in borehole depths. In addition, the study evaluates optimal explosive charge recommendations in accordance with SNI 7571:2010 standards to mitigate potential structural damage in surrounding areas. By highlighting these predictive discrepancies and providing practical guidance on charge management, the research offers valuable insights for improving blasting safety and minimizing vibration impacts on nearby infrastructure. The comparison of methods emphasizes the importance of selecting appropriate prediction models to ensure both operational efficiency and environmental safety.

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

Household waste management is a significant challenge in creating clean, healthy, and sustainable residential areas. Dependence on manual monitoring methods often leads to delays in waste collection, waste pile-ups, and operational inefficiencies. This community service program implements a Smart Trash Monitoring Sistem (STMS) based on the Internet of Things (IoT) in Graha Panyindangan Estate, Indramayu. The system utilizes ultrasonic sensors and ESP32 to detect waste levels and sends real-time data to a dashboard accessible by residents and cleaning staff. The results of implementing STMS show improved efficiency in waste management, with waste collection being carried out on time based on accurate, real-time data. This system also reduces the need for manual inspections and encourages responsible waste management behavior among residents. In addition to technical benefits, there have been social changes, such as increased environmental awareness and the formation of new social norms within the community. The involvement of local leaders in supporting the system’s sustainability further strengthens the implementation of the smart living concept, resulting in a cleaner, healthier, and more sustainable residential environment in the long term.

Household waste management is a significant challenge in creating clean, healthy, and sustainable residential areas. Dependence on manual monitoring methods often leads to delays in waste collection, waste pile-ups, and operational inefficiencies. This community service program implements a Smart Trash Monitoring Sistem (STMS) based on the Internet of Things (IoT) in Graha Panyindangan Estate, Indramayu. The system utilizes ultrasonic sensors and ESP32 to detect waste levels and sends real-time data to a dashboard accessible by residents and cleaning staff. The results of implementing STMS show improved efficiency in waste management, with waste collection being carried out on time based on accurate, real-time data. This system also reduces the need for manual inspections and encourages responsible waste management behavior among residents. In addition to technical benefits, there have been social changes, such as increased environmental awareness and the formation of new social norms within the community. The involvement of local leaders in supporting the system’s sustainability further strengthens the implementation of the smart living concept, resulting in a cleaner, healthier, and more sustainable residential environment in the long term.

This research investigates integrated maritime workforce resilience and mental health management frameworks addressing post-pandemic seafarer wellbeing challenges and organizational safety culture transformation. Through qualitative analysis involving 39 stakeholders including seafarers, ship operators, mental health professionals, maritime unions, training institutions, and maritime authorities, this study examines how COVID-19 pandemic intensified mental health crises through extended contracts, shore leave restrictions, and isolation while exposing systemic inadequacies in psychological support systems. Results demonstrate that comprehensive mental health frameworks can reduce psychological distress by 55-70%, improve safety performance by 40-55%, enhance crew retention by 45-60%, and decrease incident rates by 35-50% when integrating organizational culture change, leadership competency development, predictive analytics, and culturally-adapted interventions. Key challenges include mental health stigma (affecting 65-80% of seafarers), limited organizational investment (only 18-25% adequate), service accessibility gaps, and workforce demographic diversity requiring culturally-sensitive approaches. Findings reveal that effective mental health management requires systemic organizational transformation integrating psychological wellbeing into safety management systems, work design optimization, family support programs, and career sustainability rather than treating mental health as peripheral welfare concern, supporting maritime industry's workforce retention and operational safety imperatives.

The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

This study aims to analyze the role of information technology systems in enhancing operational efficiency in modern Islamic banks. The implementation of information technology is considered essential for accelerating services, improving data accuracy, reducing administrative costs, and expanding the reach of digital financial services in the Islamic banking sector. This research employs a qualitative approach to explore processes, experiences, and the application of digital services in several Islamic banks that have implemented mobile banking, internet banking, and IT-based internal management systems. The findings reveal that information technology significantly improves operational efficiency and effectiveness through transaction digitalization, administrative process automation, mobile banking utilization, e-procurement systems, integration of digital payment features, and the adoption of fintech solutions. Information technology also strengthens data security and enhances service quality for customers. However, its implementation presents challenges such as cybersecurity risks, infrastructure readiness, human resource competence, and compliance with Sharia principles. Overall, the application of information technology systems contributes substantially to improving efficiency, productivity, and competitiveness in modern Islamic banking.