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Financing in the health sector plays an important role in ensuring the sustainability of hospital operations and the provision of quality health services. Structured and efficient financing planning contributes greatly to improving the health of the community. However, in practice, it is not uncommon to find problems due to weak financial planning, such as budget limitations that have an impact on the low quality of health services and waste due to inappropriate spending. To overcome these problems, strategic steps are needed, including through increasing funding, more accountable management and allocation of funds, and controlling service costs. Thus, the issue of health financing has a significant influence on the quality of public health and is an important part of the development of the national health system.

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

The integration of autonomous systems in traffic management has become increasingly important as urban populations and vehicle numbers continue to rise, leading to significant congestion. Traditional traffic signal control systems, which rely on fixed timing, are no longer sufficient to handle the dynamic and complex nature of urban traffic. To address these challenges, the proposed explainable Deep Reinforcement Learning (DRL) framework aims to optimize traffic signal control by dynamically adjusting traffic signals based on real-time data. This approach enhances traffic flow efficiency, reduces congestion, and improves overall system performance. The framework leverages Vehicle-to-Everything (V2X) communication, which enables real-time data exchange between vehicles, infrastructure, and other road users, extending the perception range of autonomous vehicles and providing valuable insights for traffic signal optimization. Additionally, the integration of smart infrastructure, such as smart intersections, plays a crucial role in enabling adaptive traffic management and facilitating better coordination across multiple intersections. One of the key advantages of the proposed system is its transparency, achieved through the implementation of explainable AI (XAI) techniques. These mechanisms provide clear insights into the decision-making processes, ensuring that traffic management authorities and system users can understand the rationale behind the system’s decisions. Although challenges such as data accuracy, scalability, and cybersecurity risks remain, the proposed DRL framework shows great promise in revolutionizing traffic management systems. Future research directions include enhancing data collection methods, improving the scalability of the system for larger cities, and further developing explainability features to improve trust and adoption in real-world applications.

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.  

This study aims to analyze hazard identification in order to improve operational safety aspects in the service road area of I Gusti Ngurah Rai International Airport, Bali. This area is a vital part of the airside that has a high level of activity and complex safety risks, thus requiring special attention to potential hazards that may arise. The research method used is a qualitative descriptive approach, with data collection techniques through direct observation in the field, in-depth interviews with related personnel, and documentation studies relevant to the airport's safety system and operational procedures. The results of the study indicate that there are still significant potential safety risks in the service road area. Some key findings include haphazard parking practices by Ground Support Equipment (GSE), undisciplined behavior of ground handling personnel, and passenger movement in the operational area without adequate officer supervision. These problems are largely caused by weak supervision from the Apron Movement Control (AMC) unit, as well as the low level of understanding and implementation of safety culture among field workers. Through the process of identifying and assessing risks using the Hazard Identification and Risk Assessment (HIRA) approach, researchers succeeded in mapping the severity of risks and developing appropriate mitigation measures, such as regulating GSE parking procedures, improving safety training, and adding supervisory personnel at vulnerable points. It is hoped that the findings of this study can be a basis for consideration for the management of I Gusti Ngurah Rai International Airport, Bali, in formulating policies and strategies for improving operational safety as a whole, especially in implementing a more effective and sustainable Safety Management Sistem (SMS).  

Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed that the company has implemented risk management principles, such as customer identification, setting credit limits, monitoring maturity, and implementing active collection. However, the implementation has not been thorough and consistent, especially in the aspects of using digital systems, documenting credit policies, and applying sanctions for late payments. It was also found that decision interventions based on personal relationships hindered the effectiveness of risk control. This study recommends the implementation of an integrated digital system, the establishment of a written credit policy, and staff training related to risk management and collection. By strengthening comprehensive risk management, the company is expected to improve the efficiency of receivables management and maintain optimal cash flow sustainability.

In the current era of globalization and technological advancement in business, information systems play a critical role in driving organizational growth. A company’s success heavily relies on an efficient information system capable of providing accurate, timely, and relevant information. This study aims to design a web-based asset management information system to enhance asset management efficiency at PT Wisessa Consulting Indonesia. Asset management is a vital function that must be carried out to monitor the condition and status of assets. The main problems identified include the lack of integration in asset recording and the absence of a user access control system differentiated by role. The system development follows the Waterfall model, which consists of requirements analysis, system design, implementation, testing, and maintenance phases. The developed system manages detailed asset master data, schedules asset maintenance, and regulates user access rights based on roles—namely admin, IT support admin, IT support, manager, and branch user. The implementation results indicate that the system facilitates more accurate and structured asset recording, monitoring, and reporting processes. Furthermore, the system improves asset management effectiveness, ensures data transparency, reduces errors from manual processes, and supports data-driven strategic decision-making within the organization.

Manual stock management systems are still commonly used in electrical equipment sales businesses, often leading to problems such as inaccurate data recording, delayed reporting, and potential data loss. To overcome these issues, a web-based inventory management information system was developed to automate the recording of incoming goods, outgoing goods, damaged items, and lost items. A case study was conducted at Toko Dhanisa Mandiri Jaya, which previously relied on manual bookkeeping using physical logs. The system was developed using the Waterfall method, involving stages such as requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observation, interviews, and literature review. The system includes key features such as inventory data management, transaction processing, reporting, and user management. The implementation results indicate improved operational efficiency, reduced recording errors, and the availability of real-time inventory data to support managerial decision-making. This system is expected to help the store modernize its business processes with better accuracy and control.

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

This study evaluates the relationship between the Automatic Dependent Surveillance - Broadcast (ADS-B) system and safety in air traffic management at the Semarang Branch of Perum LPPNPI. The need for enhanced efficiency and operational safety in air travel has increased, particularly following the rise in aircraft movements post-COVID-19. ADS-B, a satellite-based monitoring system, provides real-time data on aircraft position, speed, and altitude to air traffic controllers, facilitating quick and accurate decision-making. Employing a quantitative associative approach, the study uses saturated sampling, including all 26 active Air Traffic Controller personnel at the Semarang Branch. Data were gathered through a Likert scale questionnaire measuring respondents' perceptions of the variables. Analysis using SPSS revealed a significance value of 0.000, indicating a statistically significant relationship between ADS-B usage and flight safety. The correlation coefficient of 0.780 demonstrates a strong positive relationship, while the determination coefficient of 0.608 indicates that 60.8% of variations in flight safety can be attributed to the ADS-B system. Additionally, the t-test results confirm that the calculated t value exceeds the t table, reinforcing the conclusion of a significant and consistent relationship between the variables.

This study is to develop a web-based inventory management information system for grocery merchants in order to speed up the stock recording process. The system is built according to the waterfall style of system development, using PHP and MySQL. Data collection techniques include observation, interviews, and literature research. As a result, store managers can improve operating efficiency and reduce errors in manual stocktaking by using a system that allows real-time product stock input, updating, and monitoring. This study provides a practical digital solution to support the digitization of small businesses in Indonesia.

The research method employed is a descriptive qualitative approach, with data collection techniques including observation, in-depth interviews, and documentation. Informants for this study consisted of the school principal, teachers, students, and community members. The research findings indicate the implementation of quality assurance management. First, a plan is developed related to the vision and mission as the goals to be achieved. Second, organization by the Madrasah Quality Assurance Team focuses on quality. Third, implementation involves a series of activities, such as teacher training and the implementation of a structured evaluation system. Fourth, for control, the principal and the QAT (Quality Assurance Team) actively motivate all school elements. Fifth, the guidance phase involves continuous control through periodic monitoring and evaluation of the quality assurance program's implementation, supported by the PDCA (Plan-Do-Check-Act) theory. Efforts to enhance trust include an emotional approach, offering programs that align with community needs, and consistently providing updates on student progress through social media

The increasing demand for sustainable agricultural practices has led to the adoption of hydroponics, a method of growing plants in nutrient-rich solutions without soil. This method is particularly effective in controlled environments where resource efficiency is paramount. However, the success of hydroponic systems depends heavily on precise nutrient management, especially for micro-nutrients, which are crucial for plant health and productivity. Traditional methods of nutrient monitoring are often labor-intensive and lack the real-time responsiveness needed for optimal nutrient control. This study addresses the challenge of real-time nutrient management in hydroponic systems by developing a miniature sensor system integrated with Internet of Things (IoT) technology. The proposed system is designed to detect micro-nutrient concentrations accurately and transmit data in real-time to a cloud platform for continuous monitoring and automated control. Advanced algorithms are employed for data processing and calibration, ensuring high accuracy in detecting micro-nutrient levels. The system was tested in a controlled hydroponic environment, where it demonstrated high accuracy with minimal error margins, validated by a consistently low Mean Absolute Error (MAE). The integration of IoT allowed for seamless data transmission and real-time analysis, enabling immediate adjustments to nutrient levels as needed. This research contributes to the advancement of precision agriculture by providing an effective solution for real-time nutrient management in hydroponic systems, potentially improving crop yields and resource efficiency.

Corruption is a serious issue that can hinder development and undermine good governance. This article discusses various anti-corruption prevention efforts implemented at the Office of the Regional Financial and Asset Management Agency (BPKAD) in Kotabumi, North Lampung. This study uses a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The findings indicate that BPKAD has adopted several preventive strategies, including increased transparency in budget management, the implementation of internal control systems, and ethics and integrity training for employees. Additionally, the use of information technology has been utilized to minimize the potential for irregularities. The main challenges in these efforts include resistance to change and a lack of awareness among some officials about the importance of anti-corruption culture. Therefore, stronger commitment from all organizational elements and support from external parties are needed to create a clean and accountable work environment.

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.

Deforestation remains a critical challenge for sustainable development in Indonesia. This study evaluates the effectiveness of deforestation control policies in supporting the achievement of SDG Target 15.2 on sustainable forest management. Using a qualitative approach with the DPSIR (Drivers-Pressures-State-Impacts-Responses) analytical framework, the research examines policy documents, government reports, and deforestation datasets from Global Forest Watch. The results indicate that while policies such as the forest moratorium and the FOLU Net Sink 2030 commitment have successfully reduced deforestation in priority areas, their implementation continues to face complex challenges.  Key findings reveal: (1) Economic incentive disparities between central and local governments drive forest exploitation for local revenue; (2) Weak multi-sectoral coordination between forestry policies and infrastructure development; (3) Limited community participation in decision-making processes; and (4) Real-time monitoring systems that are not yet integrated with rapid response mechanisms. The study recommends strengthening green incentives, enhancing collaborative governance, recognizing indigenous community rights, and optimizing monitoring technologies as strategies to accelerate SDG achievement. These findings make significant contributions to environmental policy literature by offering a holistic perspective on deforestation control challenges in developing countries.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

Makmur Jaya is a company engaged in the production of snacks and faces challenges in controlling raw material inventory, such as inaccuracy in the number of orders and high storage costs. This study aims to apply the Economic Order Quantity (EOQ) method to improve efficiency in inventory management. The EOQ method is used to determine the optimal number of orders that can minimize the total cost of inventory, including ordering and storage costs. The results of the analysis show that the implementation of EOQ is able to significantly reduce the total cost of inventory compared to the conventional method that has been used by the company. In addition, EOQ also provides benefits in scheduling raw material orders more efficiently and systematically. Thus, the application of the EOQ method is an effective strategy in improving the efficiency of raw material inventory control in Makmur Jaya.