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Zulfan Amirul Ghozali; Yeni Oktaviani

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This Development Project aims to analyze and formulate strategies for improving the performance of Human Resources (HR) among village officials in the Pangkalan Lunang Village Government by applying the SWOT analysis approach. The performance of village officials plays a crucial role in implementing various village development programs, as they serve as the front line in carrying out government policies. This project employs a qualitative method with data collection techniques including in-depth interviews, observations, and document studies. The SWOT analysis results indicate that village officials in Pangkalan Lunang Village possess several strengths, such as high dedication and a strong understanding of their duties and responsibilities. However, they also face weaknesses such as limited training opportunities and low managerial capacity. The analysis further reveals several opportunities that can be leveraged, including government policy support and available training programs, as well as challenges like low community participation in village development activities. Based on these findings, this Development Project proposes strategies to enhance the performance of village officials, including capacity building through regular training, increasing community participation, and strengthening coordination among related institutions. It is expected that the proposed strategies will improve the efficiency and effectiveness of village officials’ performance in supporting development in Pangkalan Lunang Village.

Vicky Rahmawan Putra; Fedianty Augustinah; Eny Haryati

International Journal of Education and Social Sciences 2025 International Forum of Researchers and Lecturers

This research seeks to evaluate how asset and logistics management innovation enhances operational efficiency in the Household Division of the East Java Provincial Secretariat. The study focuses on the bureaucratic reform initiative aimed at attaining transparent, accountable, and effective asset management via digital transformation. The emphasis lies on how digital inventory systems, purchasing methods, and asset allocation aid in minimizing budget waste and improving efficiency. This research utilized a qualitative descriptive strategy through a case study technique. Data were gathered via extensive interviews, direct observation, and analysis of internal documents, subsequently undergoing data reduction and triangulation to confirm validity. The results indicate that the adoption of the e-inventory system has enhanced administrative efficiency by as much as 30%, but issues persist with data integration and employee digital skills. Additionally, the lack of a real-time public monitoring system restricts transparency in logistics management. The research advises enhancing employee training, creating cohesive SOPs, and adopting technology-driven assessment systems. These actions are anticipated to promote effective, efficient, and sustainable asset management in the East Java Provincial Secretariat.

Vingky Nanda Sari; Bosya Perdana; Tata Sutabri

Modem : Jurnal Informatika dan Sains Teknologi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The performance of investigators in resolving criminal cases is one of the key indicators of police effectiveness. However, the Semendawai Suku III Police Sector still faces challenges in monitoring case resolution due to the lack of an integrated reporting system and minimal documentation of investigators’ knowledge. This study aims to develop an interactive dashboard system based on Knowledge Management to assist in monitoring case resolution performance and support data- and knowledge-based decision-making processes. The research employs the Prototype method, involving several stages: needs analysis, system design, system development, testing, and refinement. The system was developed using the PHP programming language and MySQL database. The implementation results show that the dashboard can display data on criminal reports, case resolutions, and pending cases in an informative and integrated manner. In addition, the knowledge base feature functions as a medium for storing and sharing investigators’ experiences (lesson learned), allowing field knowledge to be reused by other officers when handling similar cases. Overall, the implementation of the interactive dashboard system based on Knowledge Management at the Semendawai Suku III Police Sector successfully improves work efficiency, strengthens the transparency of investigative performance, and builds a foundation for sustainable organizational learning within the police environment.

Fakhriani Ekawati; Yusup Indra Wijaya; Muharir Muharir

The advancement of digital technology has driven many service companies to transform toward faster, more efficient, and accurate systems. Himeji Express Banjarmasin, a company engaged in the field of goods delivery services, still faces challenges in data management and service processes that are mostly carried out manually. This condition leads to delays in shipment tracking, data entry errors, and limitations in report generation. To address these issues, a digital application was designed to optimize the delivery service processes at Himeji Express Banjarmasin. The application was developed using the Unified Modeling Language (UML) approach to model system requirements through use case, activity, sequence, and class diagrams. The implementation process utilized Sublime Text and XAMPP software, supported by an integrated database. The results show that the developed digital application can improve the effectiveness of managing customer, employee, pricing, cargo, and transaction data while generating automatic and real-time reports. This application enhances operational efficiency, transparency, and responsiveness to customer needs at Himeji Express.

Fadhli Rahman Fauzi; Maslichah Mafruchati

JURNAL RISET RUMPUN ILMU HEWANI 2025 Pusat riset dan Inovasi Nasional

Dysregulation of the immune system is associated with many medical conditions, including: Cardiovascular disease, diabetes, cancer. Most popular model today. In biomedical research, rodents, despite the many advantages they offer, there are also many drawbacks to its use. Recently, another in vivo model, the chicken Embryos and their chorioallantoic membranes are resurfaced for a variety of uses. This model includes cost-effectiveness, time-efficiency, Easier to use. This review describes how to use chicken embryos. As a model for immune-based research because it gradually develops the embryonic immune system, Systems functionally similar to humans. This study examined mainly intended to describbe the immune system of birds, highlighting the differences and similarities with the human immune system A system containing a repertoire of lymphoid tissue, immune cells, and other important functions. A literature search was carried out systematically through the PubMed, NCBI, Google Scholar databases using keywords, namely, “Chicken embryo model, Perspective, Novel and relevant models Immunity, based research”. Based on these keywords, 21350 articles were obtained and 50 articles that meet the inclusion and exclusion criteria were selected. Those helped to describe general in-ovo immune ontogeny. Future studies are suggested to better tailor the use of chicken embryo models for testing carrying out specific experimental hypotheses or preclinical studies.

Braja Manastha Winduaji; Fedianty Augustinah; Eny Haryati

International Journal of Social Welfare and Family Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research seeks to examine the approach to managing civil servant training to enhance public service efficiency at the Regional Civil Service Agency (BKD) of Pasuruan City. This research is rooted in the bureaucratic difficulties encountered by local governments, especially the disparity between organizational demands and the presence of qualified staff. This situation results in delays in service, reduced productivity, and ineffective management of human resources. The study utilizes a qualitative descriptive method, gathering data via comprehensive interviews, firsthand observations, and analysis of policy documents. The results indicate that the state civil servants formation management approach at BKD Pasuruan emphasizes three main elements: workforce planning based on competencies, employee redistribution according to performance, and strengthening evaluation systems oriented towards results. These tactics have enhanced bureaucratic effectiveness and expedited public service operations. The research additionally reveals that effective execution relies on adaptive leadership, a cooperative work environment, and a dedication to service innovation. In summary, an effectively designed, flexible, and results-oriented state civil servants formation management approach can act as a template for enhancing local administrative capabilities to deliver efficient, professional, and enduring public services.

Annisa Rahma Qur’aini; Reginata Saharany Kustanti; Via Wahyuningtyas; Dinata, Josephine Elliska; Maria Yovita R. Pandin

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

Divta Dwi Aprina; Alin Nur Indahsari; Nur Khasanah; Mu’allimin Mu’allimin

Jurnal Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The quality of education is a crucial issue in human resource development, because the quality of educational services has a direct impact on learning outcomes, the relevance of graduates, and the competitiveness of the nation. However, the implementation of quality management in educational institutions still faces challenges in conceptual, strategic, and practical aspects. This article aims to answer the research question: how are the basic concepts of educational quality understood and implemented in the context of educational management in Indonesia? The method used is a literature review with a qualitative approach. Data were obtained from scientific articles sourced from Google Scholar and Publish or Perish with the keyword “basic concepts of quality.” Of the 22 articles found in the 2021–2025 range, five articles were selected through a screening and validation process for further analysis. The results of the study show three main themes. First, educational quality is understood as a quality standard that encompasses effectiveness, efficiency, and student satisfaction. Second, quality improvement strategies emphasize the role of Total Quality Management (TQM) and school-based management (SBM) involving all elements of educational institutions. Third, quality implementation is realized through academic management, learning quality, and a continuous monitoring system. The conclusion shows that education quality management is an integrated process, not only focusing on results but also on continuous improvement. Further research is recommended to expand the focus on the integration of digitalization in education quality monitoring.  

Nurhamidah, Nurhamidah; Harjuni Hasan; Ardhan Ismail

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Overburden removal is a critical phase in coal mining operations, as it directly affects production continuity and operational efficiency. However, production realization often deviates from the mine plan due to various operational constraints. This study, conducted at Pit K1 Mahakam of PT. Insani Baraperkasa, evaluates the causes of underachievement in overburden stripping targets using the Six Big Losses framework, which classifies inefficiencies into Breakdown Losses, Setup and Adjustment Losses, Idling and Minor Stops, Reduced Speed Losses, Process Defect Losses, and Reduced Yield Losses. The analysis revealed that the dominant losses were Reduced Speed Losses (26%) and Setup and Adjustment Losses (10%), primarily caused by disposal congestion, shift changes, and repairs at the loading and disposal areas. Minor contributions were found from idling (3%), production losses (5%), while breakdown losses showed negligible impact. These factors led to increased standby time and reduced equipment cycle effectiveness. Improvement strategies are recommended through optimized disposal allocation, reduction of waiting time, and stricter control of external operational disruptions to enhance stripping efficiency and achieve production targets.

Isnani Nazwatunissa; Nurul Hikmah

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This article examines the management of incoming letters and files at the Regional Civil Service Agency (BKD) of Central Kalimantan Province, focusing on the strategic role of information services as instruments of transparency and bureaucratic reform. Using a descriptive qualitative approach, the research was conducted through in-depth interviews with five employees and participatory observation during an internship, revealing a systematic workflow: receipt, recording, disposition by the Agency Secretary, distribution to relevant fields, and filing. The results show the effectiveness of this mechanism in handling 20-30 documents daily, despite challenges such as dependence on physical archives, risk of data loss, and limitations in digitization that could potentially cause delays. Key recommendations include training in file digitization, developing integrated SOPs, action research simulations, and an internal database platform to increase efficiency by up to 50% and strengthen public access to information. The conclusion emphasizes that incoming mail management is not merely a routine task, but a strategic foundation for accountable ASN governance, with a recommendation for further research to integrate information technology to overcome structural obstacles.

Trirahayu Budiyanto, Ni'ma

Jurnal MIMBAR ADMINISTRASI 2025 Universitas 17 Agustus 1945

Digital era demands rapid adaptation by public administration to increase economic effectiveness and drive innovation in national development. This study aims to analyze the impact of public administration digitalization on economic effectiveness and national development innovation, as well as to identify inhibiting and supporting factors. The method used is a qualitative approach through a literature review of various secondary sources such as scientific journals, policy reports, and government publications. The results indicate that digitalization through e-government and the integration of technology-based public services have increased bureaucratic efficiency, transparency, and the quality of public services, which in turn strengthens the national economic ecosystem. Digital transformation also encourages policy innovation and cross-sector collaboration in development. However, gaps in digital infrastructure between regions, low digital literacy among officials and the public, and bureaucratic cultural resistance are major obstacles to equitable distribution of these positive impacts. Therefore, optimizing public administration digitalization requires a national strategy oriented toward equity, human resource capacity building, and institutional innovation to strengthen economic competitiveness and achieve sustainable national development.

Nur Padillah Sahibuddin; Arifin Tahir; Sri Yulianty Mozin

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine and analyze the Professionalism of Apparatus in the Implementation of Public Services at the Investment and One-Stop Integrated Services Office of Gorontalo City. Viewed from the aspects of: (1) Competence, (2) Effectiveness, (3) Efficiency, and (4) Responsibility. This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that in the competence dimension, the apparatus has had adequate technical capabilities, evidenced by mastery of the OSS system and participation in various training. The effectiveness dimension is also quite good, indicated by the timeliness of service even though sometimes hampered by OSS network disruptions. In the efficiency dimension, services have run optimally through the use of online systems that save time and costs, and received support from the SKM results with a value of 90.17 in the "very good" category. Meanwhile, in the responsibility dimension, the apparatus shows high discipline and work commitment, although there are still several cases of delays and permission to leave the office during working hours. Overall, it can be concluded that the professionalism of the Gorontalo City DPMPTSP apparatus in providing public services is classified as good, but still requires improvement, especially in the aspects of effectiveness and responsibility.

Fito Adi Nugraha; Zulfina Adriani; Dian Mala Fithriani Aira

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

\ This study aims to analyze the influence of bureaucratic leadership style on employee performance with teamwork as an intervening variable at the Forestry Service of Jambi Province. Human resources are the main determinant of organizational success, particularly in public bureaucracies that demand effectiveness, discipline, and strong responsibility. Bureaucratic leadership, which emphasizes formal structure, rule compliance, and systematic work procedures, is believed to enhance efficiency but may also limit employee creativity and flexibility. In this context, teamwork becomes a crucial factor that strengthens the relationship between leadership and performance through enhanced collaboration, communication, and synergy among employees. This research employs a quantitative approach with an explanatory design. The population consists of 56 employees of the Forestry Service of Jambi Province selected using saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling-Partial Least Square (SEM-PLS). The findings indicate that bureaucratic leadership style has a positive and significant effect on both employee performance and teamwork. Furthermore, teamwork also has a positive and significant effect on performance and mediates the relationship between bureaucratic leadership and performance. The R-square results show that most of the variation in performance can be explained by bureaucratic leadership and teamwork. These findings highlight that the effectiveness of bureaucratic leadership is optimized when supported by strong teamwork. This study provides practical implications for public institutions to develop adaptive leadership strategies and foster a collaborative work culture to enhance employee productivity and organizational performance.

Mario Maryanto Bani

Modem : Jurnal Informatika dan Sains Teknologi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Community Health Centers (Puskesmas) serve as the frontline for basic healthcare services for the community. However, the services at Waimangura Community Health Center are not yet fully optimal due to several obstacles, particularly in patient data recording, which is essential for registering every individual who visits for health check-ups, registration, and medical record management. Therefore, an information technology-based system is needed to enhance the effectiveness and efficiency of services. This research aims to implement a healthcare service system at Waimangura Community Health Center using the CodeIgniter 3 framework by applying the MVC (Model, View, Controller) method. The MVC method was chosen because it can separate application logic, display, and data management, making the system more structured, easier to develop, and maintaining consistency. The research stages include needs analysis, system design, implementation, and testing. The implementation results show that the built system is capable of assisting officers in patient registration, medical record data management, and information services. Patients also benefit from more transparent and efficient services. Based on the trial results, the system operates according to user needs and can improve the quality of healthcare services at the Waimangura Community Health Center. Thus, the implementation of CodeIgniter 3 with the MVC method has proven effective in building a structured, easily maintainable healthcare service system that can be further developed to support digital-based healthcare services.

Raudho Lestari; Moh. Ihsan; Dessy Elliyana

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study, entitled Analysis of Budget Realization Report in the Road and Bridge Division of the Public Works and Housing Office of Jambi Province, aims to analyze the Budget Realization Report (LRA) and assess the effectiveness and efficiency of budget utilization during the 2021–2023 period. The research employs a quantitative method with a descriptive approach. Data were collected through interviews, financial report documentation, and observation, using purposive sampling techniques. The findings indicate that revenue realization was categorized as effective, with achievement ratios of 96.90% in 2021, 96.70% in 2022, and 96.24% in 2023. Meanwhile, expenditure realization was classified as highly efficient, with ratios of 17.91% in 2021, 11.67% in 2022, and 16.87% in 2023. Based on these results, it can be concluded that the budget management of the Road and Bridge Division at the Public Works and Housing Office of Jambi Province was both effective and highly efficient throughout the study period, and it may serve as a valuable reference for improving infrastructure budget management at the regional level.

Dola Malau; Anggiat Situngkir

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial performance of the Medan City Government based on six key indicators: (1) growth ratio, (2) degree of fiscal decentralization ratio, (3) regional financial dependency ratio, (4) regional financial independence ratio, (5) regional original revenue (PAD) effectiveness ratio, and (6) regional financial efficiency ratio. The research employs a quantitative descriptive method using secondary data obtained from the Medan City Government’s budget realization reports over the study period. The analysis results indicate that the financial performance of the Medan City Government shows fluctuations across several aspects. The growth ratio reveals an unstable trend, indicating inconsistency in the increase of revenue and expenditure. The degree of fiscal decentralization ratio is 36.66%, suggesting a moderate contribution of PAD to total regional income. The regional financial dependency ratio stands at 61.64%, while the financial independence ratio reaches 59.54%. The PAD effectiveness ratio of 81.36% reflects fairly effective revenue management, and the financial efficiency ratio of 98.44% indicates that financial management has been carried out efficiently. Overall, these findings demonstrate that while Medan City’s financial performance is relatively sound, there remains room for improving fiscal independence and stability.

Hayatun Nupus; Denny Kurniadi; Ahmaddul Hadi; Rizkayeni Marta

Saturnus: Jurnal Teknologi dan Sistem Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Attendance is an essential component of school management that serves as both proof of presence and a basis for evaluating the discipline of teachers, students, and staff. The manual attendance system that is still widely used often leads to several issues, such as delayed data recapitulation, potential attendance manipulation, and low recording accuracy. This study aims to design and develop a web-based attendance application at SD Negeri 19 Pasar Cubadak by integrating geolocation, timestamp, and face recognition features as attendance validation tools. The research method employed is the Research and Development (R&D) approach using the Waterfall software development model, which includes the stages of requirements analysis, system design, implementation, and testing. The application was developed using the Laravel framework with PHP and JavaScript programming languages and a MySQL database. The results show that the web-based attendance application can record attendance in real-time, automatically validate user location and identity, and generate accurate and transparent attendance reports. The User Acceptance Test (UAT) results indicate that the system is user-friendly, improves recapitulation efficiency, and assists the principal in objectively monitoring school members’ discipline. Therefore, this application is expected to serve as a modern solution to enhance the effectiveness of attendance administration in primary education environments.

Sintia Wahyu Pratiwi; Ferida Asih Wilujeng; Jalu Sora Wicitra

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to describe the implementation of good governance principles in public services at the Penataran Village Office, Nglegok District, Blitar Regency. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation. The results show that good governance principles such as transparency, accountability, participation, effectiveness, efficiency, and the rule of law have been well implemented at the village office. However, there are some obstacles in the implementation, such as limited technology, unequal participation, and administrative constraints that affect public service performance. To overcome these challenges, the village government conducts training for village officials, utilizes conventional media to improve communication with the community, and strengthens coordination and mediation between stakeholders. The findings highlight the importance of an adaptive and collaborative approach in building responsive village governance that is oriented toward the needs of the community. Thus, the application of good governance principles in Penataran Village is expected to improve the quality of public services and encourage the realization of a better and more transparent government.

Mursalin Mursalin; Khaeriyah Khaeriyah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Maria Faustina Nona; Andreas Rengga; Elisabeth Luju

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.