Publication Search

Effective information system design requires a clear and comprehensive understanding of the desired ideal system conditions in order to support organizational objectives. The TO-BE approach is a business process modeling method that describes future system conditions as a conceptual and strategic basis for improving existing AS-IS conditions. This study aims to analyze the effect of implementing the TO-BE approach in information system design on the clarity of system requirements, overall process efficiency, and the quality of system design outcomes. The research method used is descriptive-analytical research with a qualitative approach, employing data collection techniques such as literature review, direct observation, and in-depth analysis of system design documents. The results show that implementing the TO-BE approach in information system design provides a more structured and systematic overview of business processes, minimizes mismatches between system functionality and user needs, and improves the effectiveness and efficiency of business processes. Furthermore, the TO-BE approach assists system developers and analysts in designing system solutions that are aligned with organizational goals, operational requirements, and user expectations. Thus, implementing the TO-BE approach positively impacts the overall quality of information system design and is recommended as a critical and essential step in information system development initiatives.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Construction projects have unique characteristics that differ from other operational activities, as they are time-limited, involve a variety of resources, and require coordination across organizations. Occupational safety and health (K3) is an important element in protecting the workforce as well as the company's assets. This study aims to analyze the implementation of K3 policies in the construction project of PT. X. The research method uses a qualitative approach with case studies, while data analysis is carried out thematically based on the George C. Edwards III policy implementation model, which includes aspects of communication, resources, disposition, and bureaucratic structure. The results of the study show that the implementation of the K3 policy has been running but has not been optimal. The communication aspect has not been carried out regularly and continuously, resources are still limited with task trapping, the disposition of policy implementers is not evenly distributed, marked by low worker compliance, and the bureaucratic structure has not been supported by standardized SOPs and coordination between work units is still weak. This condition creates a gap between the K3 policy and the implementation in the field, so that it has the potential to increase the risk of work accidents and reduce the effectiveness of labor protection. This research emphasizes the need to strengthen communication, increase resources, implement commitment, and improve the bureaucratic structure to support the implementation of more effective K3 policies.

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

The interactive learning video innovation "Human Blood Circulation" through Edpuzzle, with embedded questions, is designed to address the difficulties faced by fifth-grade elementary school students in understanding abstract biological concepts. Science education in elementary schools often encounters challenges in explaining invisible processes, such as the heart's working mechanism and blood circulation, leading students to struggle with comprehension or merely memorize the material. Conventional learning videos tend to make students passive, necessitating media that can transform the learning process into an active one. Edpuzzle, as an educational platform, allows teachers to insert questions at critical points in the video, requiring students to answer before continuing to watch. This innovation aligns with the cognitive development stage of fifth-grade students, who are in the concrete operational stage.The research objectives include product development, validity and feasibility testing, analysis of conceptual understanding improvement, influence on focus and learning independence, and student responses. Media development refers to Mayer's cognitive theory of multimedia and the characteristics of interactive videos according to Heinich et al. Additionally, media development models such as ADDIE and Dick and Carey are discussed. The main benefits of using Edpuzzle include increasing engagement, facilitating real-time formative assessment, and enhancing learning motivation. However, challenges exist such as technology access, teacher readiness, the risk of technology dependency, and long-term evaluation. The practical implications can support digital learning and the transformation of elementary science education.

This study aims to analyze the shoe production process from an operational management perspective at PT. XYZ. The focus of the research is directed at the stages of the production process and the management of raw materials in supporting the smooth running and efficiency of production activities. This research uses a descriptive qualitative approach carried out through an Internship Experience Practice (PPL) at PT. XYZ. Data was collected through direct observation of production activities, interviews with relevant parties in the production department, and supporting documentation. The data obtained was analyzed by describing the production process flow, raw material management system, and production process control, then linked to the concept of operational management. The results showed that the shoe production process at PT. XYZ consisted of several interrelated stages, starting from raw material management to the main production process. The company has implemented a fairly structured operational management system, characterized by the recording of raw materials, the separation of materials by type, and the application of the First in First Out (FIFO) method to maintain material quality and smooth production. However, several operational obstacles were still found, such as limited production time, suboptimal coordination between departments, and the potential for defective products in the production process. The implementation of operational management at PT. XYZ has supported the shoe production process quite effectively, particularly in raw material management and production control. Nevertheless, improved coordination and continuous evaluation of the production process are needed to enhance operational efficiency and product quality.

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

The computer network management practice at the Sorong City Public Works and Public Housing (PUPR) Office aims to improve the technical competence of employees in understanding, operating, and maintaining computer network devices, both hardware and software. This activity was carried out through four stages: observation, socialization, training, and evaluation, with a hands-on approach that emphasized direct participant involvement as the key to competency improvement. The results of the activity showed that employees gained a better understanding of network device configuration, cable management, and the use of network support software, and were able to solve simple technical problems independently. Post-training evaluations showed a significant increase in participants' technical abilities, which had a positive impact on operational efficiency and service quality at the agency. Thus, the hands-on practice supported by intensive mentoring proved effective in developing human resource competencies in the field of computer networks and supporting digital transformation within the Sorong City PUPR environment.

The development of the service sector in Indonesia requires micro-enterprises to adopt marketing strategies that enhance service quality and strengthen business competitiveness. In the context of service-based businesses, the service marketing approach is considered relevant as it emphasizes the management of service delivery and overall customer experience. This study aims to analyze the implementation of service marketing in Erafftel, a shoe cleaning service business located in Padang City, West Sumatra. The study employs a qualitative approach, with data collected through direct observation of operational activities and in-depth interviews with the business owner to obtain comprehensive information regarding service processes, service marketing strategies, and operational practices. The findings indicate that the services provided by Erafftel reflect the main characteristics of services, namely intangibility, inseparability, variability, and perishability. Furthermore, the service marketing mix consisting of seven elements—product, price, place, promotion, people, process, and physical evidence—has been implemented, although in a relatively simple and not yet fully structured manner. The people and process elements emerge as the most dominant factors influencing perceived service quality, as they are directly related to interactions between service providers and customers, while physical evidence serves as a supporting factor in building customer trust. The implications of this study suggest that strengthening the application of service marketing can contribute to improved service quality, increased customer satisfaction, and the long-term sustainability of micro service enterprises.

The growth of the digital economy in Indonesia has positioned Foreign Venture Capital Companies (FVCCs) as a fundamental pillar within the startup financing ecosystem. However, the legal landscape has undergone a significant transformation with the enactment of Law Number 4 of 2023 on the Development and Strengthening of the Financial Sector (P2SK Law). This regulation mandates that all financial services business actors, including foreign entities, obtain business licenses from the Financial Services Authority (Otoritas Jasa Keuangan/OJK). This study aims to analyze the legal implications of this licensing requirement on business certainty for foreign investors and to examine the normative inconsistencies between the Investment Law and the P2SK Law. This research employs a normative juridical method with a statutory approach and a conceptual approach. The findings reveal the existence of normative ambiguity (vagueness of norms) concerning the operational status of FVCCs utilizing offshore structures during the regulatory transition period, which is set to expire in January 2026. Such legal uncertainty has the potential to hinder the inflow of Foreign Direct Investment (FDI) if not promptly addressed through adaptive implementing regulations, such as the optimization of regulations governing Foreign Representative Offices. On the other hand, the licensing obligation enhances legal certainty by providing preventive legal protection for Business Partner Companies through contract standardization and integrated supervision. In conclusion, this study recommends cross-sectoral regulatory harmonization and the issuance of clear technical guidelines to ensure a balanced approach between prudential supervision and investment facilitation.

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

Indrokilo Botanical Garden in Boyolali is an environment-based tourism area that serves strategic functions as an ex-situ conservation institution, as well as a center for education, research, and knowledge-based recreation. However, its management still faces challenges in maintaining a balance between tourism development and conservation mandates. This study aims to analyze the role of management performance in promoting ecotourism sustainability at Indrokilo Botanical Garden from environmental, social, and economic perspectives. The research employed a qualitative descriptive approach. Data were collected through field observations and in-depth interviews with purposely selected informants, including management authorities, field officers, local community members, and visitors. The findings indicate that management performance at Indrokilo Botanical Garden has been relatively effective in daily operational activities, such as site maintenance and visitor services. Nevertheless, limitations remain in long-term strategic planning, human resource capacity development, and the active involvement of local communities as management partners. These constraints have resulted in the suboptimal implementation of conservation and educational functions. The study demonstrates that management performance plays a crucial role in determining ecotourism sustainability by ensuring a balance between environmental protection, social benefits, and economic viability. Therefore, strengthening management performance is essential to support sustainable ecotourism development at Indrokilo Botanical Garden.

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

This study aims to analyze the feasibility of implementing Solar-Powered Street Lighting (PJUTS) as an alternative lighting solution in Campus C of UNINDRA PGRI. The background of this research is driven by the high operational electricity costs of the existing conventional street lighting system and the need to transition toward clean energy. The analysis methods include a technical comparison of off-grid systems, an economic evaluation based on cost savings, and an assessment of environmental impacts. The technical analysis indicates that PJUTS is highly feasible due to its ability to operate independently without reliance on the national electricity grid, thereby ensuring lighting continuity during power outages. From an economic perspective, although the initial investment (CAPEX) is higher than that of conventional street lighting, the project is considered feasible as it eliminates monthly electricity bills permanently, resulting in long-term budget efficiency and financial benefits. The Payback Period analysis shows that the initial investment can be recovered through cumulative operational cost savings. Environmentally, the implementation of PJUTS significantly contributes to carbon emission reduction and supports the Green Campus vision through the utilization of renewable energy. Overall, the transformation of the existing street lighting system into PJUTS represents a strategic and feasible initiative that fulfills effectiveness, efficiency, and sustainability criteria.

Micro, small, and medium enterprises (MSMEs) are required to establish well-organized bookkeeping and administrative systems to enhance competitiveness and readiness for international expansion. However, Iluh Craft MSME continues to face challenges related to unstructured financial record-keeping and traditional administrative practices, which hinder effective financial monitoring and the preparation of business documentation. This community service activity aims to implement an efficient bookkeeping and administrative system to improve recording accuracy, operational efficiency, and the readiness of Iluh Craft MSME to expand into international markets. The implementation employed a descriptive participatory approach involving interviews, observations, and documentation, followed by system design, phased implementation, mentoring, and joint evaluation with the partner. The results demonstrate a significant improvement in the accuracy of financial records, a reduction in transaction recording errors to below 5%, administrative time efficiency gains of approximately 25–30%, and improved document organization with faster data retrieval. In addition, more than 90% of staff members were able to operate the system independently. Overall, the implementation of an efficient bookkeeping and administrative system proved effective in supporting more professional business management and enhancing the readiness of Iluh Craft MSME for international market expansion.

This Community Service Activity (PKM) aims to strengthen interpersonal communication strategies in increasing donor trust in the Grandma Foundation as a social institution engaged in elderly services. The main problems identified include communication patterns that are not systematic, lack of personalization, and lack of transparency of information, so that it has an impact on the level of trust and loyalty of donors. Through a qualitative-educational-participatory approach, PKM activities are carried out through the delivery of effective communication materials, interpersonal communication simulations, the preparation of donor communication flow standards, and assistance in digital communication practices based on social media and instant messaging. The results of the activity showed a significant increase in the attitude and communication skills of the management, the formation of donor communication operational standards, the improvement of digital communication skills, and the positive response from donors which was reflected in the increase in interaction and trust. These findings confirm that interpersonal communication based on empathy, transparency, and consistency plays an important role in building long-term relationships with donors. Thus, a structured interpersonal communication strategy can be an effective model for philanthropic institutions in managing donor relationships and maintaining the sustainability of social programs.

This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109 MSME actors selected through purposive sampling. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to evaluate relationships among variables. The results indicate that accounting understanding and MSME owners’ perceptions have a positive and significant effect on the implementation of SAK EMKM. Meanwhile, information technology utilisation shows a significant but suboptimal impact, as technology is still primarily used for operational purposes rather than for financial reporting. In addition, SAK EMKM socialisation does not significantly moderate the relationships between the independent variables and SAK EMKM implementation. The originality of this study lies in the inclusion of SAK EMKM socialisation as a moderating variable and the focus on MSMEs in Semarang City as the research context. This study contributes to the development of accounting practices for MSMEs by emphasising the importance of internal capacity building and more practical-oriented socialisation programs to improve the quality of financial reporting.

This study aims to analyze the effectiveness of bulk cement loading processes on the operational performance of vessels agented by PT. Pelayaran Multi Jaya Samudera Belawan. Bulk cement loading is a complex logistical activity at specialized port terminals that requires intensive coordination between the vessel, agency, and terminal to comply with international safety standards such as the IMSBC Code. The research method used was descriptive qualitative, with data collection techniques including direct field observations, interviews with the company's operational staff, and documentation studies conducted during the internship period. The research findings indicate that loading effectiveness is significantly influenced by the readiness of cargo handling equipment, such as pneumatic or conveyor systems, as well as the timeliness of agency administration in processing ship documents. Although the process generally runs well, obstacles were identified in the form of technical malfunctions of loading equipment and weather factors that frequently hinder operational speed. The conclusion of this research emphasizes that enhancing technical supervision and strengthening communication between the agent and port terminal authorities are crucial to minimizing vessel dwelling time, thereby optimizing operational performance and cost efficiency for ship owners.

This article examines the handling of sexual harassment offenses within Indonesia’s criminal justice system, which faces complex challenges, particularly when restorative justice (RJ) is used as an alternative mechanism for case resolution. This study analyzes the implementation of RJ in sexual harassment cases at the Sleman Resort Police (Polres Sleman), referring to the Indonesian National Police Regulation No. 8 of 2021 on the Handling of Criminal Acts Based on Restorative Justice. The analysis focuses on how this policy is applied at the operational level and how its practice interacts with the normative provisions set forth in Law No. 12 of 2022 on Sexual Violence Crimes (UU TPKS), which explicitly prohibits non-judicial settlement for several categories of sexual violence. Using a qualitative approach through interviews, observations, and document analysis, the study finds that RJ continues to be applied at Polres Sleman despite its potential conflict with the prohibitions stipulated in the UU TPKS. At the operational level, the legal culture of police officers plays a significant role in encouraging the use of RJ, driven by pragmatic considerations such as efficiency in case resolution, social pressure from the community, and officers’ perceptions of the seriousness of sexual harassment cases. As a result, victims’ rights often fail to become the central focus, even though victimology emphasizes the importance of victim recovery and protection. The study concludes that regulatory harmonization, increased sensitivity of law enforcement officers toward sexual violence issues, and strengthened victim protection mechanisms are essential to ensure that the application of RJ does not undermine substantive justice.