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This study aims to analyze the SWOT of the application of the Quick Response Indonesian Standard (QRIS) in deepening the understanding of financial management in micro business actors in the food sector in Tropodo, Sidoarjo. The method used is qualitative descriptive with case studies, through in-depth interviews with five business actors who have adopted QRIS. The data was analyzed using source triangulation to ensure the validity of the findings. The results of the study show that QRIS provides strength in the form of ease of transactions, automatic recording, cash flow transparency, and increased consumer competitiveness. Weaknesses that arise include delays in disbursement of funds, deduction fees, mixing business funds with personal funds, and lack of understanding of advanced features. From the external side, opportunities are reflected in the trend of cashless society, digital financial literacy, integration with supporting applications, and the expansion of the cashless payment ecosystem. Meanwhile, threats include network disruptions, security risks, reliance on service providers, and potential data leaks. Overall, QRIS not only acts as a means of payment, but also as a strategic instrument for MSME financial governance. Therefore, it is important to increase financial literacy and infrastructure support so that the benefits of QRIS can be optimized.

This study explores the implementation of an electronic Human Resource Management System (e-SDM) in the Gubeng sub-district of Surabaya to optimize civil servant (PNS) leave management. The primary focus is on assessing how digitalization improves efficiency, transparency, accountability, and service quality in human resource administration, particularly in leave processing. Traditionally, manual procedures required 7-14 days to approve leave requests, involved multiple steps, manual calculations, and were prone to errors, delays, and lack of transparency. The introduction of the e-SDM system significantly reduces processing time to approximately one day, enabling online submission, real-time monitoring, and electronic approval accessible anytime and anywhere via smartphones. The system automatically calculates leaves balances and prevents over-application, ensuring data accuracy and reducing misuse. Besides operational efficiency, the system enhances transparency by providing accessible real-time status updates, creating an audit trail for each decision, and making the process auditable and accountable. Despite these advantages, challenges such as user resistance, digital literacy, infrastructure issues, and system integration remain. This research employs descriptive-analytical methods, combining interviews, observations, and documentation, to analyze the effectiveness of e-SDM implementation. The findings indicate that digitalization has streamlined leave management, minimized administrative burdens, and improved data accuracy. Moreover, it fosters a fairer and more transparent work environment, reinforcing good governance principles and supporting Surabaya's vision to become a smart city. The research underscores the importance of technological adaptation within bureaucratic reforms and offers strategic recommendations for further system improvements. Overall, the successful adoption of e-SDM in Gubeng serves as a model for digital transformation in public service delivery, contributing to more efficient, transparent, and accountable governance in local government institutions.

The development of information and communication technology (ICT) is an important demand in the world of education, especially at the Vocational High School (SMK) level which prepares students to enter the digital-based world of work. However, students in class X of SMKS Efata still show delays in mastering ICT which has an impact on the learning process and their competency readiness. This study aims to analyze the factors that cause students to delay in mastering ICT as well as identify strategic steps to improve their skills. The research method used is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The results of the study show that the limitations of technology facilities, the lack of experience of students using computer devices before entering vocational schools, and the low intensity of ICT learning practices are the dominant factors that affect the delay in mastering technology. In addition, the difference in students' backgrounds in digital literacy and the lack of assistance during the learning process also slow down the development of their abilities. Nevertheless, students have good motivation to learn and adapt to technology if they are given the support of the right learning facilities and strategies. The conclusion of this study emphasizes that improving facilities, strengthening practice-based learning methods, and intensive mentoring are needed to accelerate students' ICT mastery. This research is expected to be the basis for schools in formulating ICT learning policies that are more effective and in accordance with the needs of technological developments.

The death of Diplomat Arya Daru has opened up a space for reflection on the extent to which the state has fulfilled its investigative obligations to guarantee the right to life and the right to truth, as fundamental human rights. The delay and secrecy of the investigation indicate institutional accountability issues and weak mechanisms for protecting the rights of victims and their families. This study uses a doctrinal legal approach to examine the state's position through the perspectives of positive obligations theory and distributive justice, which emphasize the state's active obligation to protect, disclose, and restore citizens' basic rights. The analysis shows that the lack of transparency in the investigative process not only violates the principle of justice but also reflects inequality in the distribution of legal protection. The state should ensure that justice does not stop at the formal level but is realized through transparent, independent investigations based on factual truth. In the context of human rights, the state's passive attitude towards alleged violations of the right to life can be interpreted as a denial of its constitutional and moral responsibilities. This study emphasizes that fulfilling the right to truth is an integral part of distributive justice and is non-negotiable. Thus, the Arya Daru case is an important indicator for assessing the state's seriousness in realizing a legal system that is just, accountable and oriented towards respecting human dignity.

Digital transformation in higher education requires an information system that is able to manage academic processes effectively, including the management of students' final projects. At Stella Maris University Sumba, the process of registering titles, guidance, and archiving of final projects is still carried out manually, causing various obstacles, such as administrative delays, difficulties in monitoring the progress of guidance, and the risk of data loss. This research aims to design and implement a web-based information system that supports the process of submitting titles, guidance management, uploading documents, and storing final project archives in the form of a digital data bank. The development method used is a software engineering approach with the stages of needs analysis, designing using UML, implementation, and system testing. The system is built with a three-layer architecture that features document management and role-based access control to ensure data security and integrity. The results of the black-box test showed that all system functions were running as needed, while the usability evaluation using the System Usability Scale (SUS) questionnaire resulted in a score that indicated the system was feasible to use. The implementation of this system has been proven to increase administrative efficiency, simplify the guidance process, and provide a structured thesis repository that supports academic transparency and accountability. Thus, this information system is expected to be a sustainable solution in the management of final projects as well as a model for the development of academic digitalization in higher education.

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

The Sea Certificate (Surat Laut/SL) is a crucial maritime legal document, serving as proof of a ship's nationality and its seaworthiness status for sailing, making it a mandatory requirement in every clearance in and clearance out process. This research aims to comprehensively identify and analyze the procedure for the endorsement (validation) extension of the Sea Certificate for the MV. Eastern Fair, carried out by PT. Multi Jaya Samudera as the ship agent in Belawan. The research method utilized is field research, conducted through land practice (PRADA), interviews, and documentation study. The findings indicate that the endorsement extension procedure is executed through a strict series of stages, starting from the preparation of the ship's technical documents to the official submission to relevant agencies such as the Harbor Master (Syahbandar) and the Transportation Agency Office. The ship agent plays a vital role as the liaison and executor, responsible for ensuring the completeness and validity of all administrative requirements within the specified timeframe. Although the procedure is standardized, common constraints include delays from related parties, both in physical inspection and administrative completion at government institutions, which can potentially disrupt the vessel’s sailing schedule. This study concludes that rigorous supervision and effective coordination among the agent, ship owner, and port authorities are key to maintaining regulatory compliance and the operational smooth running of the MV. Eastern Fair.

This study examines postpartum nursing care for mothers undergoing Sectio Caesarea (SC) with the primary nursing diagnosis of ineffective breastfeeding. The purpose is to evaluate the effectiveness of oxytocin massage intervention in improving breastfeeding outcomes in post-SC mothers. The study was conducted in Mawar Ward, RSUD dr. H. Soewondo Kendal, involving four patients experiencing delayed lactation, difficulty in baby latching, and psychological challenges such as anxiety and lack of confidence. The intervention was based on the Indonesian Nursing Intervention Standards (SIKI), focusing on observation, therapeutic actions, education, and collaboration with healthcare teams and family members. Oxytocin massage was performed 2–3 times daily, complemented by warm compresses, breastfeeding position training, and emotional support. The results indicated significant improvements: increased breast milk production, better baby latching, reduced maternal anxiety, and higher self-confidence in breastfeeding. This evidence-based approach highlights that comprehensive postpartum nursing care—integrating physical, psychological, and family support—plays a crucial role in ensuring breastfeeding success and overall maternal recovery after SC.

Nutrition services are an essential component in hospital healthcare systems, directly supporting patient recovery through timely and clinically appropriate nutrition. This study aimed to analyze the timeliness of meal distribution, diet appropriateness, diet types, patient satisfaction, and factors supporting efficient nutrition service at Hospital X. A descriptive quantitative observational design was employed, involving 35 inpatients, observing meal delivery, menu accuracy, and staff performance. Results showed that the majority of diet-receiving patients were male (60%), aged 20–45 years (34.3%), with most staying 2 days (60%). Meal distribution was timely: 94.3% for breakfast, 97.1% for lunch, and 100% for afternoon snacks and dinner. The most common diets were TKTP (High Calorie High Protein, 22.9%) and DMRG (Low Salt Diet, 17.1%), and all patients received diets according to medical indications (100%). Patient satisfaction regarding meal timeliness, diet appropriateness, taste, food temperature, and staff performance was mostly satisfied to very satisfied, with minor dissatisfaction (5.7%) only during breakfast due to distribution delays. Despite limited personnel, service efficiency was achieved through clear task division, effective communication, work discipline, supporting systems, and active supervision. In conclusion, nutrition services at Hospital X are effective, efficient, timely, diet-appropriate, support patient recovery, and comply with hospital service standards. The alternative hypothesis (H1) is accepted, and the null hypothesis (H0) is rejected

Financial administration plays a crucial role in village-level governance, requiring transparency, accountability, and efficiency in the use of public funds. Currently, the Hameli Ate Village Office still relies on manual methods to manage its financial administration, including recording cash receipts and expenditures using notebooks and simple spreadsheets. This approach presents various issues, such as the risk of data loss, calculation errors, delays in report preparation, and difficulties in tracking and collecting financial transaction data. This study aims to develop a web-based financial administration information system to assist village officials in managing financial data more effectively, efficiently, and in an integrated manner. The methods applied include observation, interviews, and document collection to understand system requirements, while the system development process is implemented using the Waterfall model, which consists of the stages of analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language and a MySQL database and is designed to generate financial reports automatically and in real time. The testing results show that the system can handle income and expenditure data more quickly, accurately, and in a user-friendly manner. With the implementation of this information system, the financial administration process at the Hameli Ate Village Office becomes more transparent, accountable, and facilitates data-driven decision-making.

Many nonprofit organizations in Indonesia face challenges in managing resources, operations, and Fundraising strategies, particularly in maintaining financial stability. Only about 13% have sustainable financing strategies, making this study relevant to evaluate the Fundraising model implemented by a nonprofit organization. This research analyzes the implementation of the “Berkala Baik” Fundraising program at the Janji Baik nonprofit organization, focusing on organizational management, functional strategies, and the supporting and inhibiting factors of the program. The study employs a qualitative case study approach with data collected through in-depth interviews, participant observation, and documentation review. Data analysis involves reduction, presentation, conclusion drawing, and triangulation validation. The findings indicate that Janji Baik operates under the Baik Media Indonesia Foundation, focusing on education, social welfare, and technology. The Berkala Baik program is an innovation for sustainable funding through monthly donations over one year (ranging from IDR 25,000 to IDR 100,000) accompanied by exclusive merchandise. Fundraising strategies include membership systems, volunteer engagement, campaigns, and special events. Supporting factors consist of timely member payments, high public interest, and active volunteer participation. Inhibiting factors include delayed donations, limited public understanding of Fundraising concepts, and communication challenges. This study is expected to enrich the literature and practical insights on nonprofit management and Fundraising practices in Indonesia.

This study aimed to examine the relationship between maternal anxiety levels and the timing of Early Initiation of Breastfeeding (EIBF) among primiparous mothers. EIBF, also known as Inisiasi Menyusu Dini (IMD), is a vital procedure that supports the establishment of effective breastfeeding and is recommended globally. Nevertheless, various maternal factors, particularly psychological conditions, may influence the implementation of EIBF. The main objective of this research was to determine whether increased anxiety during the peripartum period is associated with delays in initiating breastfeeding. A correlational analytic design with a cross-sectional approach was utilized in this investigation. The study population consisted of 77 eligible participants, while the final sample included 69 primiparous mothers who met the inclusion and exclusion criteria. Participants were chosen through purposive sampling. The independent variable was the maternal anxiety level, and the dependent variable was the timing of EIBF implementation. Data were gathered using a structured self-administered questionnaire designed to measure both variables. Statistical analysis was conducted using the Mann-Whitney U test. The findings demonstrated a p-value of 0.0389, which was below the significance threshold of 0.05 (p < 0.05), indicating the rejection of the null hypothesis. Therefore, the results revealed a significant relationship between anxiety levels and the timing of EIBF among primiparous mothers. Elevated anxiety was identified as a factor contributing to delayed initiation of breastfeeding. These findings highlight the importance of regular psychological screening and effective anxiety management for first-time mothers during childbirth to facilitate optimal postnatal care, particularly the timely initiation of EIBF.

The construction industry faces major challenges in managing material inventory, particularly among start-up companies that still rely on paper-based manual records. Such practices often lead to data inconsistencies, delays in decision-making, and project inefficiencies. This study aims to analyze the implementation of a cloud-based and real-time inventory management system utilizing spreadsheets at PT X, a start-up contractor located in Karanganyar, Central Java. The research employs a qualitative case study approach, with data collected through direct observation, semi-structured interviews with finance staff, logistics administration staff, and the project manager, as well as documentation of material inflows and outflows. The findings reveal that the use of cloud-based spreadsheets enhances data transparency, facilitates real-time monitoring between field and office, and accelerates stock opname validation. The system also supports more responsive decision-making regarding material reordering and request postponements. Nevertheless, several obstacles remain, including limited digital literacy among staff, potential input errors, and reliance on internet connectivity. Theoretically, this research contributes to the literature on accounting information systems and inventory management in small-scale construction sectors. Practically, it demonstrates that low-cost cloud solutions can improve operational efficiency and serve as a foundation for developing more integrated systems in the future.

Delays in high-rise building construction projects in Surabaya are a crucial issue as they can significantly affect cost, quality, and project completion schedules. This reserach intends to identify the dominant factors contributing to project delays using the Relative Importance Index (RII) method, considering both frequency and impact aspects. Data were obtained from 80 valid respondents who hold strategic roles in construction project implementation, such as Project Managers, Site Managers, Site Engineers, Estimators, Field Supervisors, General Managers, and Company Directors. The analysis results indicate that in terms of frequency, the dominant factors are unfavorable weather conditions (RII = 0.750), labor shortages (RII = 0.743), and design changes during construction (RII = 0.735). Meanwhile, in terms of impact, the dominant factors are delays in material delivery (RII = 0.780), labor shortages (RII = 0.770), and substandard material quality (RII = 0.740). These findings emphasize that labor shortage consistently influences project delays in both frequency and impact, while weather and material factors show different patterns between occurrence and consequence. All dominant factors were classified into the High-Medium category, indicating that they should be prioritized in project risk management.

This study examines postpartum nursing care for mothers undergoing Sectio Caesarea (SC) with the primary nursing diagnosis of ineffective breastfeeding. The purpose is to evaluate the effectiveness of oxytocin massage intervention in improving breastfeeding outcomes in post-SC mothers. The study was conducted in Mawar Ward, RSUD dr. H. Soewondo Kendal, involving four patients experiencing delayed lactation, difficulty in baby latching, and psychological challenges such as anxiety and lack of confidence. The intervention was based on the Indonesian Nursing Intervention Standards (SIKI), focusing on observation, therapeutic actions, education, and collaboration with healthcare teams and family members. Oxytocin massage was performed 2–3 times daily, complemented by warm compresses, breastfeeding position training, and emotional support. The results indicated significant improvements: increased breast milk production, better baby latching, reduced maternal anxiety, and higher self-confidence in breastfeeding. This evidence-based approach highlights that comprehensive postpartum nursing care—integrating physical, psychological, and family support—plays a crucial role in ensuring breastfeeding success and overall maternal recovery after SC.

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institutional shareholding; firm size by the natural logarithm of total assets; and audit quality is proxied by the reputation of the Public Accounting Firm (Big Four and Non-Big Four). The results show that institutional ownership has no effect on audit delay, firm size has a negative effect on audit delay, and audit quality weakens the negative effect of both institutional ownership and firm size on audit delay. These findings highlight the need for companies and auditors to reconsider the effectiveness of monitoring mechanisms and audit quality to achieve more optimal audit completion.

Early childhood represents a golden period that is vital for the development of all aspects of a child’s abilities, particularly language skills. Speaking ability plays a central role as it serves as a child’s primary means of communication and social interaction. However, not all children achieve speech milestones appropriate for their age. Speech delays can negatively affect social, emotional, and academic growth if not identified early. This study aims to identify speech delays in early childhood through classroom interactions and to analyze the role of teachers in early detection and stimulation of language skills. Using a descriptive qualitative approach, the study involved ten children aged 4–6 years at Siti Khadijah Kindergarten. Data were collected through observation, interviews, and documentation, and analyzed using the Miles and Huberman interactive model comprising data reduction, data display, and conclusion drawing. Findings revealed that two children showed signs of speech delay, characterized by limited vocabulary, unclear pronunciation, and difficulty forming simple sentences. The main contributing factors were a lack of verbal stimulation at home and excessive gadget use, which reduced direct communication. Activities such as circle time, role-playing, and storytelling were found effective for detecting and stimulating speech development. Teachers play a crucial role as early detection agents, working collaboratively with parents to ensure continuous stimulation at home. Strengthening teachers’ capacity to observe, identify, and support children with speech delays is essential for promoting optimal language development.

Sectio caesarean (SC) is a major surgical procedure performed to save the mother and baby when normal delivery is not possible. However, this procedure may cause postoperative complications such as impaired physical mobility due to pain, muscle weakness, and anesthesia effects. These limitations can delay the healing process, increase the risk of infection, and reduce the mother's self-care ability. One effective non-pharmacological intervention to accelerate recovery is early mobilization through Range of Motion (ROM) exercises. This case study aims to analyze the effectiveness of early mobilization (ROM) intervention on improving mobility and reducing pain in post-sectio caesarean mothers. The study was conducted in June 2025 at RSUD Kajen with three respondents who underwent SC for different obstetric indications (postterm, CPD, and severe preeclampsia). The research design used a descriptive case study with pre–post intervention approach. The results showed that after performing ROM exercises gradually from six hours post SC, pain intensity decreased from a scale of 7–8 to 1–3 within three days. Mobility ability improved from only being able to turn sideways to sitting and walking with assistance. Respondents also showed increased motivation and independence in self-care activities. In conclusion, early mobilization (ROM) intervention is effective in accelerating recovery for post-sectio caesarean mothers. This intervention helps reduce pain, improve circulation, strengthen muscles, and enhance psychological adaptation. Early mobilization should be applied as part of routine nursing interventions in the postpartum ward.

Background: Long-term contraceptive method (MKJP) is a contraceptive tool used to delay, space pregnancies and even control fertility by reducing fertility used in the long term. Factors behind the low use of MKJP in WUS are concerns related to long-term fertility disorders, side effects, disapproval from husbands and lack of knowledge and access to information. The purpose of this study was to determine the description of knowledge of women of childbearing age about long-term contraceptive methods in the working area of ​​Punggur Health Center. Research Methods: The research design in this study is descriptive research with a survey approach with the Sovin formula. The number of samples is 101 WUS. Univariate data analysis with a frequency distribution table. Results: Knowledge based on age, the highest frequency is 20-35 years old, as many as 68 people (67.3%), knowledge based on education, the highest frequency distribution of respondents is high school education, as many as 63 people (62.4%), knowledge based on occupation, the highest frequency distribution of respondents is housewife, as many as 52 people (51.5%) and knowledge based on income, the highest frequency distribution of respondents is <UMR (Rp. 2,878,286). The highest knowledge of women of childbearing age is poor knowledge of 46 people (45.5%) and the lowest is good knowledge of 12 people (11.9%). Conclusion: The highest knowledge of women of childbearing age is poor knowledge of 46 people (45.5%).