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The Population and Civil Registration Office of Situbondo Regency faces challenges in improving the efficiency of recording and reporting the performance of Non-ASN employees, which has so far been conducted through temporary notes and documents. This approach is prone to delays, input errors, and suboptimal data management. To address this issue, this study aims to design a web-based information system capable of recording, managing, and displaying Non-ASN employee performance reports in a structured and real-time manner. The system is developed using PHP programming language and MySQL database to support dynamic and integrated data management. The system development follows the V-Model approach, which emphasizes verification and validation at each development stage, including requirement analysis, system design, module design, implementation, unit and integration testing, and maintenance. The result of this study is an information system that facilitates performance data entry, accelerates report generation, and improves accuracy and transparency in evaluating Non-ASN employee performance. In addition, the system is designed with a responsive web interface that is easy for stakeholders to use.

This research aims to analyze the governance forms implemented by the village government in the breakfast culinary tourism program to empower Micro, Small, and Medium Enterprises (MSMEs) in Punden Rejo Village, Tanjung Morawa District, Deli Serdang Regency. It explores the application of good governance principles in local economic development based on culinary tourism. Using a descriptive qualitative approach, the study collected data through in-depth interviews, observations, and documentation from village officials, MSME actors, and tourists. The study is guided by Sedarmayanti's principles of good governance, particularly participation and accountability, linked to MSME empowerment. The results reveal that the breakfast culinary tourism management has not been optimal. Accountability is weak, as the village government has not registered or mentored MSMEs in the tourism sector to obtain a Business Identification Number (NIB) from the local Cooperative and MSME Office. Additionally, there is a lack of reporting on tax deductions and minimal support for business capital and training, causing many MSMEs to cease operations. From a participatory perspective, the village government has not actively involved community institutions like Pokdarwis, PKK, and Karang Taruna in planning and implementing activities, resulting in weak social support for MSMEs. Overall, the management of breakfast culinary tourism in Punden Rejo Village has not optimally empowered MSMEs due to weak implementation of accountability and participation principles. The success of sustainable tourism depends on cooperation between the village government, MSMEs, and local institutions to build a participatory and accountable tourism management system.

The concept of Environmental, Social, and Governance (ESG) encourages companies to enhance transparency in disclosing their economic, social, and environmental performance through sustainability reporting, which is expected to increase accountability and serve as a positive signal to investors. In Indonesia, particularly in the manufacturing sector that contributes significantly to the economy while also generating environmental impacts, sustainability reporting practices have been expanding, although their effectiveness in building investor trust remains contested. This study aims to analyze the influence of sustainability reporting and profitability on investor trust in manufacturing companies listed on the Indonesia Stock Exchange (IDX), employing a quantitative method based on secondary data from annual and sustainability reports for the period 2020–2023. The sample was determined using purposive sampling, while the analysis was conducted through multiple linear regression with Price to Book Value (PBV) as a proxy for investor trust. The results indicate that, simultaneously, economic performance, environmental performance, social performance, and profitability significantly affect investor trust. However, partially, economic, environmental, and social performance show no significant effect on investor trust. In contrast, profitability exerts a positive and significant influence, making it the primary factor shaping investor trust. These findings suggest that investors in Indonesia still prioritize financial information over sustainability disclosures in making investment decisions.

This study is based on the urgency of understanding assertive speech acts as part of pragmatic studies in speech acts in the movie Sweet 20 by Ody C. Harap. Sweet 20 was chosen because of its richness in dialogue and cross-generational representation, thus allowing in-depth analysis of speech acts. This research aims to identify, classify, and analyze the form and function of assertive speech acts used by the characters in the film. The method used in this research is descriptive qualitative with a pragmatic approach. The data were obtained through listening and note-taking techniques on the characters' speech in the movie. Data analysis refers to Searle and Galassi's speech act theory, which emphasizes assertive speech acts. The results show various forms of assertive speech acts, such as stating, telling, suggesting, boasting, complaining, reporting, expressing positive emotions, self-affirmation, and expressing negative emotions, which are influenced by the social and cultural context in the movie. This research contributes to the development of pragmatics studies in linguistics, can be used as a reference in learning Indonesian, especially speaking skills, and provides further insight into the use of speech acts in audio-visual media.

The Student Evaluation of Lecturers (EDOM) at the Faculty of Engineering, Universitas Dr. Soetomo has historically been conducted via Google Forms and processed manually, resulting in slow response times, repetitive recap procedures, and insufficiently documented reporting validity. This study aims to design, build, and evaluate a web-based EDOM system using the Prototype Model (MODEL PROTOTYPE) to improve data collection efficiency, recap accuracy, and the effectiveness of feedback for teaching quality assurance. The development method comprises requirements elicitation with the Quality Assurance Unit through a review of SPMI documents and brief interviews, architectural and interface design (Laravel, MVC pattern, and MySQL), staged prototyping, and rapid iterations based on stakeholder feedback until functional conformity is achieved. The resulting system provides authentication and role-based authorization (Admin, GPM, Lecturer, Student), odd/even period management, a question bank employing a Likert scale, anonymous questionnaire submission, score recap per lecturer and per category (pedagogical, professional, personal, social), dashboard visualizations, and report export to support governance needs. Functional evaluation was conducted through black-box testing on core scenarios (login, period scheduling, submission, recap, and export) and indicated conformance to specifications. User acceptance evaluation employed the Technology Acceptance Model (TAM) to examine perceived usefulness, perceived ease of use, attitude toward use, and behavioral intention; the results indicate positive acceptance and potential for operational adoption. Practically, the prototype approach accelerates requirement alignment, reduces the risk of mis-specification, and facilitates change control, while the Laravel-based implementation supports maintainability, role-based access security, and further feature development. The study is limited to a single faculty; future work may include SSO integration, audit trails, and longitudinal, cross-semester analytics for more comprehensive monitoring of lecturer performance.

The elderly is among the most vulnerable groups in society due to progressive biological decline that weakens physical resistance, making them prone to chronic diseases such as hypertension. Hypertension is one of the most common multifactorial disorders in older adults, and its severity may be influenced by anxiety, which stimulates the sympathetic nervous system and increases blood pressure. This study aimed to examine the relationship between anxiety levels and hypertension among the elderly in the working area of Andalas Health Center, Padang City. An analytic study with a cross-sectional design was conducted involving 81 elderly participants diagnosed with hypertension, selected through accidental sampling based on inclusion and exclusion criteria. The Geriatric Anxiety Scale (GAS) was employed as the research instrument, while data analysis used the Chi-square test. Results showed that the majority of respondents experienced mild anxiety (67 respondents, 82.7%) and uncontrolled hypertension (54 respondents, 66.6%). Statistical analysis revealed a p-value of 0.534, indicating no significant association between anxiety levels and hypertension in the elderly population studied. These findings are consistent with several previous studies reporting that the relationship between anxiety and blood pressure in the elderly is often inconsistent, largely due to other risk factors including age, gender, low physical activity, comorbidities, and poor adherence to antihypertensive treatment. The implication of this study highlights the necessity of a holistic approach to hypertension management in the elderly, addressing not only psychological aspects but also lifestyle modification, treatment adherence education, and strengthening public health programs. Therefore, this research is expected to serve as input for health workers at community health centers to improve strategies for preventing and controlling hypertension in elderly populations.

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.

The rapid development of information technology has encouraged government institutions to transform the way they manage data and deliver public services. The Protocol and Leadership Communication Division (Prokopim) of Situbondo Regency plays a strategic role in managing the schedules of regional leaders and documenting each official activity as a form of accountability. Currently, these processes are still managed manually, which causes obstacles in recording, searching, and reporting data. Such limitations reduce efficiency and transparency, indicating the urgency of a structured, accessible, and integrated web-based information system. This research aims to design a web-based system that integrates employee data, leadership agendas, and documentation records into a single platform. The research method combines field observations, interviews with Prokopim staff, and literature studies to analyze user requirements. The system design adopts the Waterfall model, which includes requirement analysis, database design, user interface design, and system modeling using Unified Modeling Language (UML) diagrams such as use case, activity, and sequence diagrams. Database structures are represented through class diagrams, while user interface designs are developed using prototyping. The findings of this study produce a system blueprint that provides a structured framework for digitalizing agenda and documentation processes. The proposed design improves accessibility, accuracy, and efficiency in managing leadership activities. Furthermore, this system can be considered as a practical model for applying digital transformation in government institutions, supporting better accountability and service quality in the public sector.

This research is motivated by the importance of an effective logistics recording and reporting system in supporting operational performance and security within the Mobile Brigade (Brimob) Unit of the North Sumatra Regional Police. Logistics items such as firearms, ammunition, and other operational equipment are classified as State-Owned Goods (BMN), which must be managed orderly, transparently, and accountably in accordance with prevailing legal provisions, such as Law No. 1 of 2004, Government Regulation No. 27 of 2014, and Police Chief Regulation No. 10 of 2011. Problems arise when the logistics system faces technical constraints, lack of personnel training, and weak oversight, which in some cases have led to the loss of strategic items such as firearms.The aim of this study is to analyze the implementation of the logistics recording and reporting system in the Brimob Unit of the North Sumatra Regional Police in accordance with legal provisions, assess its effectiveness in supporting operational duties, and identify existing challenges and improvement efforts. This research uses an empirical juridical method with a qualitative approach, through document studies and interviews with logistics and operational personnel.The research findings indicate that the recording and reporting system has been carried out in an orderly and accountable manner, utilizing both manual and digital systems in parallel. There is a strong commitment among personnel to comply with SOPs, use dual-recording as risk mitigation, and maintain regular reporting in accordance with standards. Nonetheless, challenges remain in the form of limited technological infrastructure, the need for continuous personnel training, and integration with national logistics systems. Strategic efforts have been made through capacity building, gradual digitalization, and strengthening of SOPs and internal audits. Overall, the system is considered effective in supporting the unit's tasks and reflects the principles of administrative law, namely legality, accountability, and orderly administration.

Accelerating the formation of cooperatives at the village and sub-district levels is a priority for the Indonesian government, as emphasized in Presidential Instruction Number 9 of 2025, which focuses on strengthening economic independence and equitable development across regions. In this context, the existence of a Management Information Sistem (MIS) plays a strategic role in increasing the efficiency and transparency of cooperative management, including through the use of the official digital platform, the Merah Putih website (https://merahputih.kop.id). This study was conducted using a literature review approach, including the selection of relevant academic articles and government policy documents, with the aim of examining the role of MIS in accelerating the formation and management of village cooperatives. The results of the study indicate that the implementation of MIS and the use of the Merah Putih website can significantly contribute to the effectiveness of administration, coordination among members, and accountability of cooperative financial reporting. However, there are still obstacles that require attention, particularly related to technological readiness, human resource skills, and access to digital infrastructure in rural areas. The implications of these findings emphasize the need for the development of a MIS that is adaptive to the needs of village cooperatives and sustainable policy support that encourages digitalization in the cooperative sector. Thus, this research not only provides an overview of the potential use of information technology in accelerating the strengthening of village cooperatives, but also offers an important contribution to the implementation of government policies in realizing inclusive and sustainable economic development in Indonesia.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.

This study aims to analyze the utilization and management of fixed assets in the form of land at the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency in accordance with the regulations stipulated in Minister of Home Affairs Regulation No. 19 of 2016 and Regulation No. 47 of 2021. The study employs a qualitative approach using primary data obtained through direct interviews and secondary data obtained from documentation related to fixed assets. Data analysis is conducted descriptively to depict the actual conditions of land utilization and asset management in West Manggarai Regency. The results indicate that the utilization of fixed land assets has not been fully compliant with Minister of Home Affairs Regulation No. 19 of 2016, as there are still some vacant lands that have not been utilized. The management of fixed land assets is carried out through three main stages. First, the recording stage has been largely compliant with Regulation No. 47 of 2021, supported by the use of the Regional Government Management Information System (SIMDA) for Regional Property, which facilitates the recording process. Second, the inventory stage is not yet fully compliant because some lands lack ownership documents, such as land certificates, leaving the date and certificate number fields blank. Third, the reporting stage has been conducted in accordance with the regulations, where the Regional Property Reports are compiled hierarchically and submitted both semi-annually and annually. Based on these findings, it is recommended that BKAD West Manggarai Regency improve the utilization of vacant lands and immediately carry out registration and certification processes to ensure the legal status of the land. Further research is expected to explore the management of fixed land assets more comprehensively, including maintenance, supervision, and long-term usage planning to support optimal regional financial management.

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.

This study aims to analyze the communication strategies implemented by the public relations department of the Surakarta Al-Qur'an Interpretation Council (MTA) in promoting MTA TV to the public. MTA TV, as a medium for preaching, plays an important role in spreading Islamic teachings in accordance with the Qur'an and Sunnah. This study uses a qualitative descriptive approach with data collection through in-depth interviews, observation of social media, and documentation of promotional materials. The results show that the MTA Surakarta public relations department implements a communication strategy that includes five stages: research, planning, implementation, measurement, and reporting. In the research stage, MTA Surakarta's public relations conducts research to determine the preferences of the community. In the planning stage, MTA's public relations holds monthly meetings to plan da'wah programs. The implementation stage is carried out through various media, including radio, television, and social media, which are intensively promoted on digital platforms. In the measurement stage, MTA's public relations uses the “Halo Mediaku” program to receive feedback from the audience. The reporting stage involves the community in evaluating the quality of the broadcasts. This study shows that the communication strategy of MTA Surakarta's public relations has been implemented well, but it is recommended that audience research be further improved and interactive digital platforms such as live streaming be utilized to reach a wider audience

In the automotive manufacturing industry, efficiency in quality control is a crucial factor to ensure consistent product quality. Conventional Quality Assurance (QA) processes using manual record-keeping often face challenges such as delayed reporting, human errors, and difficulty in tracking historical data. This study aims to design and implement a QA performance dashboard based on digital forms at PT Dharma Polimetal, Tbk, to enhance efficiency in production quality control. The research methodology includes direct field observation, collection of production and QA data, mapping of QA process flows, interactive dashboard interface design, and system trial implementation. The designed dashboard focuses on four main aspects: QA Incoming, QC Line, QC Gate, and Customer Handling, each containing measurable performance indicators and quality parameters. Initial implementation results indicate significant improvements in QA process monitoring, faster reporting of inspection results, and easier real-time data access for both production teams and management. The system enables early detection of potential quality issues, supports rapid decision-making, and facilitates internal and external audits. Moreover, the use of digital forms within the dashboard enhances data accuracy, minimizes human error, and creates structured historical records for long-term analysis. This study provides a tangible contribution to the digitalization of QA systems, strengthening sustainable quality control practices in the automotive industry, thereby ensuring consistent productivity and product quality.

This study aims to examine the impact of the implementation of Financial Accounting Standard Statement (PSAK) No. 71 on earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. The study uses a quantitative approach, with secondary data collected from the financial statements of 43 banking companies listed on the IDX. A sample of 39 banks and 78 data observations collected over two years was used for the analysis. The data collection method involved gathering written sources from the financial reports of the selected banks. The analysis was conducted using multiple linear regression, with the results revealing that PSAK No. 71 negatively impacts earnings management in these banks. Specifically, the implementation of PSAK No. 71 affects the way banks recognize and measure financial instruments, leading to a reduction in the manipulation of earnings. This suggests that the standard plays a significant role in improving transparency and reliability in financial reporting within the banking sector. The findings highlight the effectiveness of PSAK No. 71 in curbing earnings management practices, contributing to more accurate financial statements. The study's results underscore the importance of implementing accounting standards that promote fair and transparent financial reporting, benefiting stakeholders and ensuring financial stability in the banking sector

Families of terminal patients often experience anxiety triggered by the deterioration of the patient’s condition, limited information received, and feelings of loss due to facing separation from their loved ones in a critical situation. This anxiety may occur at varying levels, ranging from mild to panic, and if not properly managed, it can affect the psychological well-being of family members as well as their ability to support the patient. Therefore, appropriate interventions are needed to help reduce the psychological burden of families. One approach that can be applied is mindfulness combined with dhikr, which integrates full awareness with spiritual practice to calm thoughts and emotions. This study employed a quasi-experimental design with a one-group pretest–posttest approach without a control group, involving 20 respondents who were family members accompanying terminal patients in the ICU. Respondents were selected using total sampling according to the inclusion criteria. The research instrument consisted of an anxiety observation questionnaire, and data were analyzed using the Wilcoxon test. The results showed that before the intervention, all respondents experienced anxiety at different levels. After the intervention, there was a significant reduction, with 14 respondents (70%) in the mild anxiety category and 6 respondents (30%) reporting no anxiety. The Wilcoxon test yielded a p-value of 0.000 (<0.05), indicating a statistically significant difference between pre- and post-intervention. In conclusion, mindfulness and dhikr interventions were effective in reducing anxiety among family members accompanying terminal patients in the ICU. This method can be recommended as a spiritually based psychological support strategy to help families cope with critical situations more calmly and adaptively.

The Waste Bank is an initiative born out of public concern for the environment, particularly in addressing the growing waste problem. The problem faced by the Seruni Waste Bank Association is that the management of waste deposit data is still carried out using conventional bookkeeping, which often results in errors in recording the nominal amount of waste deposits. This error results in losses for the Waste Bank Association and a lack of transparency between officers and members and customers. The purpose of this study is to help create a waste bank management system so as to reduce losses for the association. The research methodology employed is the waterfall methodology, which involves a research design comprising needs analysis, system design, implementation or coding, program testing and evaluation, and maintenance. The definition of users obtained from the results of observations and interviews resulted in two levels of users: owner and junior. System testing includes blackbox testing with test cases that are all accepted or valid, and user acceptant testing with results that are strongly agreed to be accepted by the association. This system has proven effective in helping officers manage waste bank data, especially in reporting waste deposit transactions, thereby improving the performance and transparency of Seruni waste bank operations.

Elderly individuals are a group vulnerable to sleep disorders, with over 50% of them reporting a decline in sleep quality. Sleep disturbances in the elderly can affect their quality of life, which in turn impacts their physical and mental health. One non-pharmacological intervention considered safe, simple, and effective for improving sleep quality in the elderly is foot soaking in warm water. This study aims to evaluate the effect of foot soaking in warm water on the sleep quality of elderly individuals in the working area of Slawi Health Center. The research design used was pre-experimental with a one-group pre-test post-test design. A total of 34 elderly participants were selected using total sampling technique. The intervention consisted of soaking feet in warm water at a temperature of 37°C–39°C for 10 minutes before sleep, conducted for three consecutive days. Sleep quality was measured using the Pittsburgh Sleep Quality Index (PSQI) questionnaire. The data obtained were analyzed using Paired Sample T-test for normally distributed data. The results showed that the average sleep quality score before the intervention was 10.12, which decreased to 7.85 after the intervention. Statistical analysis showed a significant difference in the mean scores before and after the intervention with a significance value of 0.0001. This indicates that foot soaking in warm water significantly impacts the improvement of sleep quality in the elderly. This intervention can be recommended as an effective, practical, and easy-to-implement independent nursing action to improve sleep quality in the elderly. Based on these findings, foot soaking in warm water can be a good option to improve sleep quality in the elderly, especially in community healthcare services.