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This research seeks to examine the innovative governance of police logistics to enhance the operational service efficiency at the Logistics Bureau of East Java Regional Police. The research context arises from the need to reform police logistics management to meet technological innovations and demands for public accountability. This research utilized a qualitative method featuring a case study approach, incorporating extensive interviews with logistics officers, operational personnel, and third-party providers, along with firsthand observations of digital logistics management systems. The results indicate that the adoption of the Integrated Logistic Management System (ILMS) and barcode tracking has improved transparency, distribution speed, and efficiency in operational budgets. Nonetheless, difficulties persist in human resource capability and interdepartmental collaboration. The dialogue suggests that these advancements correspond with adaptive governance theory, stressing bureaucratic adaptability in response to organizational shifts, and public service motivation, which underscores the importance of motivation and professionalism in enhancing the quality of public services. The research finds that digital innovation and performance-oriented assessment enhance the efficiency of police operational services. It suggests enhancing human resource capabilities, performance assessment systems, and collaboration among units to attain transparent, effective, and sustainable logistics management.

Banking stability plays a crucial role in maintaining financial system resilience and supporting national economic growth. Fluctuations in macroeconomic factors often impact banks' financial health, particularly their capital. This study aims to explore how macroeconomic factors such as inflation, central bank benchmark interest rates, and gross domestic product (GDP) impact capital adequacy ratio (CAR) in conventional banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employed a quantitative approach with an associative design, utilizing secondary data. The sample size for this study was 43 conventional banks. Data analysis was performed using multiple linear regression using SPSS. The findings indicate that inflation and benchmark interest rates do not significantly impact financial health, while GDP indicators show a modest positive trend. These findings confirm that macroeconomic conditions are not yet a dominant factor in determining bank capital adequacy. Therefore, it is suspected that internal factors such as risk management, profitability, and operational efficiency play a greater role in maintaining bank capital stability.

PT Salam Pacific Indonesia Lines Medan branch is a large-scale domestic shipping company that provides logistics and sea transportation services, particularly inter-island container shipping throughout Indonesia. This paper discusses how efficiency is applied to direct container activities at the Medan branch. The work stages begin with the accurate identification of tentative cargo. Direct officers first obtain data on the number of containers from the depot head, including the prefix, condition (grade), and size of the containers to be processed. After that, officers check the completeness of documents and conduct physical checks in accordance with company operational regulations. If all requirements are met, containers are directed for direct shipping based on Customer requests and the tentative ship loading schedule that has been set. Next, officers issue an SP2 or Container Delivery Letter as a requirement for entering the port gate. With this flow, the process can support the efficiency of the container cycle in the empty container handling system. However, obstacles are still found, such as complex administrative processes, missing documents, and information that has not been communicated properly. Therefore, intensive coordination with the authorities is needed so that direct activities run smoothly. This paper uses field observation and literature study methods to obtain relevant data.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

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.

This research focuses on analyzing the performance of a vacuum pan automation sistem using solenoid valves at PT. Duta Sugar International as an effort to improve the efficiency and quality of refined sugar production. The vacuum pan is the main tool in the sugar crystallization process that functions to evaporate the sugar solution under low pressure. Problems faced in the manual sistem are temperature instability and high dependence on operators, which impact time inefficiency and decrease product quality. The purpose of this research is to design and analyze the implementation of an automatic control system based on a Distributed Control Sistem (DCS) with the integration of solenoid valve actuators to optimize temperature stability and cooking process efficiency. The research method was carried out using qualitative and quantitative approaches through direct observation, technical interviews with the automation team, and supporting literature studies. The results showed that the automatic system was able to maintain a stable cooking temperature in the range of 78°C–85°C, lower and more efficient than the manual system which fluctuates between 90°C–100°C. In addition, cooking time was reduced by 10–15 minutes per cycle, and the crystallization process became more uniform with more efficient energy consumption. The results showed that the implementation of DCS-based automatic control with solenoid valves significantly improved operational stability, productivity, and energy efficiency. Thus, this automation sistem proved to be an effective solution for optimizing vacuum pan performance in the modern sugar industry.

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.

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.

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.

This community service program aims to enhance entrepreneurial competence and creativity among vocational high school (SMK) students at Yayasan Al Kahfi  through a culinary business development and mentoring program. The activities focus on two key components: (1) operational business mentoring emphasizing basic food safety and production efficiency, and (2) a digital marketing workshop that trains students to create short promotional content for social media platforms. The study employs a qualitative descriptive approach through participatory observation, in-depth interviews, and documentation. The results indicate a significant improvement in students’ understanding of food safety principles, culinary product innovation, and creative digital marketing skills. Furthermore, the program encourages students to develop an adaptive entrepreneurial mindset aligned with technological and market changes in the digital era. Collaboration between lecturers, vocational teachers, and students plays a crucial role in ensuring program sustainability and integrating the outcomes into the entrepreneurship curriculum. Overall, this program contributes to nurturing a generation of vocational youth who are independent, innovative, and ready to become entrepreneurs in the digital economy.

This study aims to analyze production performance and the factors influencing the productivity of mining operations at PT. XYZ during August 2025. The evaluation covers production achievement against the corporate work plan (RKAP) and the owner’s operational plan, equipment availability (Physical Availability), the productivity of loading and hauling units, and various types of loss time that reduce effective working hours. The results indicate that production realization reached only 65% of the RKAP target, while achieving 102% of the owner’s plan for total material. Low equipment availability, high loss time such as no hauler, wait operator, and front preparation, as well as the underperformance of 80-ton and 100-ton units, were identified as the main contributors to production deviation. Additional influencing factors include unit reassignment, suboptimal haul road conditions, and insufficient operational fleet numbers. The study recommends optimizing fleet management, enhancing preventive and predictive maintenance programs, reorganizing hauling workflows, and controlling dominant loss time sources to improve operational efficiency and production target achievement in future periods.

This study aims to analyze the effect of blasting geometry on drilling and blasting costs in mining operations at PT Unggul Dinamika Utama, Kutai Timur Regency, East Kalimantan Province. The research focuses on comparing two operational areas, namely PIT Tempudo 6 and PIT East, which apply different blasting geometries: a burden of 7 m and spacing of 8 m at PIT Tempudo 6, and a burden of 8 m and spacing of 9 m at PIT East. The research method involved collecting primary data from actual field drilling and blasting activities, as well as secondary data from the company. The parameters analyzed included blasting geometry, explosive consumption, and operational costs of drilling and blasting. The results show that the total drilling cost at PIT Tempudo 6 was Rp. 215,689,696, while at PIT East it was Rp. 162,177,899. The total blasting cost at PIT Tempudo 6 reached Rp. 3,023,066,977.60, while at PIT East it was Rp. 1,780,839,602.80. Thus, the total operational cost of blasting activities at PIT Tempudo 6 amounted to Rp. 3,238,756,673.60, and at PIT East amounted to Rp. 1,943,017,501.80. It can be concluded that differences in blasting geometry significantly affect operational cost efficiency. Larger burden and spacing values lead to more efficient costs by reducing the number of drill holes and explosive consumption per blasted rock volume.

This study aims to compare two methods of raw material inventory management, namely Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ), in improving efficiency and reducing operational costs at Konveksi Arey Hijab. The main problem faced by this company is the irregularity in raw material inventory management, which causes wasteful costs, especially ordering costs and storage costs. Based on raw material purchase data in 2024, which recorded a total purchase of 26,203 kg with a total cost of IDR 1,834,573,300, this study uses a descriptive quantitative approach to compare the two methods. The results of the study show that the EOQ method produces lower inventory costs, namely IDR 16,568,074, compared to the POQ method. The application of the EOQ method can reduce the frequency of excessive ordering, while the POQ method is more effective for ordering periods that are adjusted to seasonal demand. This study recommends that Konveksi Arey Hijab adopt the EOQ method to optimize raw material inventory management, reduce wasteful costs, and improve the company's operational efficiency.

This study aims to analyze the impact of digitalization of public services on budget efficiency, governance innovation, and economic growth in Indonesia. Using qualitative methods through a literature review approach, this study explores various academic sources and policies related to the digital transformation of government. The results show that the implementation of the Electronic-Based Government System (SPBE), e-budgeting, and online public services have a positive impact on increasing transparency, accelerating service delivery, and reducing operational costs. Furthermore, digitalization has contributed to the creation of a new economic ecosystem, which in turn strengthens the principles of good governance in government. However, several obstacles remain to be overcome, such as infrastructure inequality, low digital literacy among the public, and weak regulations supporting the application of technology in public services. Therefore, the success of digitalization of public services depends heavily on the readiness of human resources, the strengthening of more inclusive policies, and synergy between government agencies so that digital transformation can be effective, sustainable, and reach all levels of society.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

This research aims to analyze the vital role of the Crewing Department in the recruitment, placement, and management of ship crew members at PT Margo Indonesia Servicestama Jakarta. The availability of competent, loyal, and ethical crew members is a key factor for ensuring the safety and efficiency of shipping operations. This study focuses on the procedures and strategies implemented by the crewing department to guarantee that recruited personnel meet company standards, uphold core values, and demonstrate a strong work ethic. The research employs field research to directly observe recruitment and crew placement practices, complemented by a literature review to examine relevant regulations and theories on maritime human resource management. The findings reveal that the Crewing Department plays a critical role in preventing undesirable incidents onboard, such as desertion, cargo theft, and operational failures. Such issues often originate from recruitment processes that fail to meet standard requirements or misalignments between crew perspectives and the company's vision and mission. PT Margo Indonesia Servicestama addresses these challenges by emphasizing integrity, professionalism, and adherence to company SOPs at every stage of crew procurement. The study concludes that the Crewing Department functions not only as a liaison between shore management and the ship’s crew but also as the primary filter responsible for maintaining high-quality human resources at sea. Continuous dedication, professionalism, and transparent procedures are recommended to sustain and improve fleet operational quality.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

Building materials sales are an important sector in the construction industry, which requires an efficient system to manage transactions, inventory, and customer relationships. In an effort to improve the performance and efficiency of the sales process, this study proposes the implementation of a building material sales system using the Rapid Application Development (RAD) method at Toko Merah Delima. The RAD method was chosen for its ability to speed up the application development process with an iterative approach that involves direct user feedback. This research aims to design and implement a system that can automate the sales process, monitor stock of goods, and produce reports that can be accessed easily. The developed system includes integrated sales transaction management features, stock management, and sales reports. The results of the implementation of this system show increased efficiency in the management of transactions and stock of goods, as well as making it easier to monitor sales reports in real-time. By using the RAD method, this system can be developed in a shorter time and more in accordance with the operational needs of the store. This research is expected to contribute to the development of information systems for the building materials trading industry.