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This research aims to:1) To understand and analyze development of revenue, hotel tax and restaurant tax in North Tapanuli Utara from 2015-2023. 2) To understand and analyze the effectiveness, hotel tax, restaurant tax effectiveness, hotel tax efficiency, and restaurant tax efficiency in North Tapanuli Regency. This study uses time series data from 2015-2023, wihich is secondary data, to assess the efectiviness of hotel tax and restaurant tax revenue on local revenue (PAD) in North Tapanuli Regency. The data collection method used is library research, which utilizes literature or library materials as the primary data source. Quantitative descriptive analysis methods are used determine the develoment of PAD, tax development, restaurant tax development, hotel tax effectiveness, tax efficiency, and restaurant tax efficiency. The results of this study provide an overview of the development of PAD, development of hotel taxes, the development of restaurant taxes, the effectiveness of hotel tax revenue, restaurant taxes, hotel tax efficiency towards the original regional income (PAD) of North Tapanuli Utara Regency in 2015-2023. The average development of PAD in North Tapanuli regency is 10 percent, the average development of hotel taxes is 4 percent and the average development of restaurant taxes is 19 percent. The average effectiveness is 89 percent, which is classified as quite effective, the effectiveness of restaurant taxes reaches 91 percent which is classified as effective. The efficiency of hotel taxes is 5 percent which is classified as inefficient, while the efficiency of restaurant taxes is 107 percent which is classified as very efficient.

Background: Traditional naval maintenance strategies rely on centralized supply chains and pre-manufactured spare parts, leading to long repair downtimes and logistical inefficiencies, particularly for vessels operating in remote maritime regions. Additive manufacturing (3D printing) offers a disruptive alternative by enabling on-demand production of spare parts, reducing dependence on external suppliers, and enhancing fleet self-sufficiency. However, material durability, operational feasibility, and cost-effectiveness remain underexplored for naval applications. Original Value: This research advances the study of AM in naval engineering, assessing its practical viability beyond theoretical potential. Unlike previous studies focusing on commercial maritime applications, this study evaluates 3D printing’s impact on naval fleet readiness, supply chain resilience, and sustainability. Objectives: The study investigates how 3D printing can optimize naval maintenance efficiency, specifically analyzing its feasibility, material performance, cost implications, and logistical advantages. Methodology: A qualitative-empirical approach was used, combining material performance testing, expert interviews, and operational case studies to evaluate mechanical durability, economic feasibility, and AM integration challenges. Results: Findings indicate that AM reduces repair downtime by 40%, lowers part procurement costs by 30–50%, and enhances supply chain resilience. However, material limitations and infrastructure readiness remain key adoption challenges. Conclusions: Hybrid AM adoption—where 3D printing supplements rather than replaces traditional manufacturing—offers the most practical near-term approach for naval fleets. Strategic investment in material research, onboard AM training, and fabrication infrastructure will enhance fleet efficiency, reduce environmental impact, and future-proof maritime maintenance strategies.

This study examines the effectiveness of Open Data policies in enhancing public participation and government accountability in Poso Regency. Utilizing a library research approach, it analyzes secondary data to assess how open access to public data fosters transparency and civic engagement. The findings reveal that Open Data, through initiatives like the Village Information Sistem (SID), improves administrative efficiency and financial oversight, yet faces challenges such as limited digital literacy, unstable internet connectivity, and public apathy. These factors hinder optimal participation and accountability. The study highlights the need for digital literacy programs, improved infrastructure, and inclusive leadership to maximize the policy’s impact. Open Data serves as a catalyst for sustainable local governance and development in Poso.

Standard Operating Procedures (SOPs) play a crucial role in creating consistency, efficiency, and accountability in governance. However, the process of developing SOPs within the bureaucracy often faces complex organizational communication challenges. This study aims to analyze the organizational communication process in developing SOPs at the Serang City Regional Inspectorate, focusing on the role of the Secretariat as the administrative coordination center. The method used was a qualitative case study approach, involving in-depth interviews with key informants, observation, and documentation analysis. The results indicate that organizational communication plays a crucial role in every stage of SOP development, from data collection and drafting, to cross-sector coordination, and document finalization. The Secretariat acts as a liaison between units, archives manager, and coordination meeting facilitator. However, obstacles identified include a top-down vertical communication pattern, differing perceptions between units, delays in information flow due to bureaucracy, and limited technology-based communication tools. Improvements were made through the establishment of cross-unit forums, communication training, and the use of online applications to strengthen two-way communication. The implications of this research indicate that increasing the effectiveness of organizational communication is a key factor in accelerating the process of preparing SOPs and supporting the creation of more responsive, efficient, and accountable governance.

Equal access to education is a crucial issue in Islamic educational institutions in Indonesia. Ensuring that all students, without exception, have equal access to quality education is vital for the advancement of education in the country. In this context, Management Information Systems (MIS) play a crucial role in enhancing the efficiency, effectiveness, and transparency of educational services. The implementation of MIS can streamline administrative processes, improve decision-making, and facilitate more equitable access to educational resources. This research employs a literature study approach, relying on books and journal articles as primary sources. The findings indicate that the application of MIS provides significant benefits in terms of planning, management, and evaluation. By providing real-time data, MIS enables educational institutions to make better decisions, monitor student progress, and allocate resources more effectively. Additionally, MIS enhances the transparency of educational services, ensuring that all stakeholders—students, parents, and educators—have access to important information related to educational processes and outcomes. However, challenges in the implementation of MIS remain, such as technical barriers related to inadequate infrastructure and limited access to technology, as well as human resource issues like insufficient training. To address these challenges, the research recommends providing comprehensive training programs for educators and administrators, investing in technological infrastructure, and promoting data integration across educational institutions. Overall, while MIS offers many advantages in promoting equal educational access, addressing technical and human resource challenges is crucial to fully realizing its potential in Islamic educational institutions in Indonesia.

This article presents a review study that proposes a blended model combining actual programming techniques with queuing theory to improve the performance and service quality of service systems. The main objective is to design a system that is capable of serving customers as efficiently as possible, using solutions derived from queuing theory to regulate and optimize customer flow, while applying accurate programming methods to ensure that the system operates correctly and in accordance with established standards. The study discusses how these two approaches complement each other and demonstrates that integrating them provides a balance between operational efficiency and the quality of services delivered. To illustrate the effectiveness of this hybrid model, a case study is examined to highlight the practical impact and real-world implications of the proposed framework. Both mathematical formulations and experimental analyses were employed to evaluate the model’s effectiveness. Findings indicate that this combined approach not only enhances system reliability but also provides measurable improvements in customer satisfaction and service outcomes. By offering a structured way to integrate queuing solutions with precise programming, this research contributes to the development of more sustainable and effective service management strategies. The model therefore has significant potential for broader application in industries that rely heavily on service delivery and customer flow optimization.

The shift in local community communication patterns has driven the adoption of digital media as a primary channel for resident coordination. This study aims to explore the communication strategy of the neighborhood head (RT) in utilizing a WhatsApp group as a platform for coordination and community bonding in Melati Kidul Village RT 02 RW 2, Kudus Regency. The research highlights unique practices, including anti-hoax policies through message moderation, visual innovation in information dissemination, and active citizen participation in online decision-making. A qualitative approach was employed using in-depth interviews and digital message analysis. The findings, analyzed through organizational communication theory, media richness theory, dual coding theory, and adaptive leadership, reveal that local leaders successfully integrate formal and informal communication via participatory digital strategies, thereby enhancing social cohesion and coordination efficiency. In addition, this study demonstrates the effectiveness of using WhatsApp groups to overcome the traditional barriers of communication in rural areas, particularly in increasing public awareness and engagement in local government affairs. The neighborhood head’s proactive approach in utilizing digital platforms has empowered residents to communicate more effectively, share information swiftly, and provide input on local decisions. By fostering an environment of inclusivity and trust, this model contributes significantly to the development of stronger community ties. Furthermore, this research provides valuable insights into how technology can be leveraged to improve community management and leadership practices at the grassroots level. This study ultimately highlights the potential for digital platforms to shape the future of community-driven leadership.

Healthcare workforce management has become increasingly critical in determining organizational economic performance and long-term sustainability. This systematic review examines the relationship between human resource strategies in healthcare settings and their impact on economic outcomes, with particular attention to the effectiveness of workforce planning, recruitment optimization, employee retention, and performance management systems. The objective of this review is to synthesize current evidence on healthcare workforce management practices and their influence on economic performance indicators across various healthcare organizations. A systematic literature review was conducted using multiple academic databases, including PubMed, Scopus, and Web of Science. Studies published between 2019 and 2024 that focused on healthcare workforce management and its association with economic performance were selected based on predefined inclusion and exclusion criteria. A total of 45 peer-reviewed articles met the eligibility requirements and were included in the final analysis. The findings reveal that strategic human resource management practices significantly correlate with improved economic outcomes in healthcare organizations. Institutions implementing comprehensive workforce management approaches demonstrated a 15–25% improvement in cost-effectiveness, resource utilization, and operational efficiency. Moreover, effective healthcare workforce management was shown to directly enhance organizational performance by reducing staff turnover costs, improving employee productivity, and strengthening service delivery quality. This review concludes that integrated and evidence-based human resource strategies are essential for healthcare systems aiming to achieve sustainable economic growth and resilience in the face of evolving healthcare challenges.

The Indonesia National Single Window (INSW) is an integrated system designed to facilitate, accelerate, and simplify port administration processes through real-time data exchange among relevant agencies. The purpose of this study is to analyze the effectiveness of implementing the INSW system in synchronizing data between customs and other related agencies within the ship agency process at PT. Samudera Shipping Agency Dumai. The research method employed is qualitative, with data collected through library research and field studies. The field study was conducted through direct observation and interviews at PT. Samudera Shipping Agency Dumai, while the library research involved reviewing various related sources, including journals, books, and government regulations. The results of the study indicate that the INSW system makes a significant contribution to harmonizing data between agencies, which positively impacts administrative efficiency, information transparency, and the reduction of data errors, particularly in interactions with customs. The system also supports improved coordination among related parties, such as quarantine offices, harbor masters, and port authorities, thereby enabling more effective services. However, several challenges still hinder optimal performance, including human resource readiness, limited internet connectivity, and dependence on the stability of the central system. These obstacles may lead to technical issues such as system errors, delays in document verification, and even risks of power outages, which could potentially cause delays in data submission and result in sanctions from authorities. In conclusion, the INSW system has proven effective in expediting and simplifying ship agency processes at PT. Samudera Shipping Agency Dumai. Nevertheless, to achieve greater effectiveness, continuous training for human resources, improvement of digital infrastructure, and the development of a more modern, transparent, and internationally competitive system are required.

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.

Higher education in Afghanistan faces chronic challenges stemming from decades of conflict, political instability, and underinvestment. Universities operate with limited infrastructure, outdated curricula, and overcrowded classrooms, leaving students underprepared for the demands of a competitive global labor market. The COVID-19 pandemic further exposed the fragility of the sector, as efforts to shift toward online learning were hindered by poor connectivity, unreliable electricity, and insufficient institutional readiness. This study investigates the potential of e-learning combined with artificial intelligence (AI) to address these systemic limitations and to provide a sustainable pathway for educational reform in fragile contexts. Adopting a qualitative design, the study draws on documentation analysis, field observations, and semi-structured interviews with lecturers, administrators, and students in Afghan universities. The data were analyzed thematically, focusing on infrastructure barriers, institutional capacity, and perceptions of AI-enhanced e-learning. Findings highlight that while conventional e-learning platforms expanded access during emergencies, they often lacked adaptability, personalization, and effectiveness in sustaining engagement. Participants demonstrated limited technical literacy regarding AI but expressed strong interest in its potential to improve teaching efficiency, student support, and inclusiveness. The absence of coherent policy frameworks and persistent gender and geographic inequalities emerged as critical challenges to equitable implementation. This study contributes to the state-of-the-art by extending discussions of AI in education into a fragile-state context, where assumptions of stable infrastructure and governance do not apply. It also problematizes the universality of technology adoption theories, suggesting the need for adaptations that incorporate structural and socio-cultural variables. AI-enabled e-learning can partially mitigate Afghanistan's educational infrastructure deficits when implemented alongside capacity building, inclusive design, and supportive governance frameworks. These findings hold relevance not only for Afghanistan but also for other fragile states seeking innovative, equitable, and sustainable educational solutions.

This study was conducted to examine the effectiveness of Kevlar as a structural material in Medium Altitude Long Endurance (MALE) Unmanned Aerial Vehicles (UAVs), particularly those designed with winglet innovations. In UAV development, material selection plays a crucial role since it directly affects flight performance, fuel efficiency, and the overall durability of the aircraft structure. Kevlar is widely recognized as a lightweight yet highly durable material, making it an interesting candidate to replace more conventional options such as aluminum and carbon fiber composites. Two approaches were applied in this research: numerical simulations using aerodynamic software and experimental testing on a prototype wing and winglet reinforced with Kevlar. The analysis focused on comparing lift, drag, total aircraft weight, and fuel consumption between Kevlar-based structures and conventional materials. The results demonstrate that Kevlar significantly improves aerodynamic efficiency and extends flight endurance due to its lower weight. Moreover, Kevlar exhibits superior resistance to dynamic loads and impacts, which are critical during certain flight conditions. However, challenges remain in terms of higher production costs and more complex manufacturing processes compared to traditional materials. Despite these limitations, the findings provide valuable insights for developing more efficient and durable MALE UAVs, while also encouraging innovation in aerodynamic design through the application of winglet technology.

This study aims to examine and analyze how the implementation of Standard Operating Procedures (SOP) impacts employee performance improvement at Chatter Lounge Restaurant, Gumaya Tower Semarang. The background of this research stems from initial observations and interviews that revealed inconsistencies in SOP implementation, particularly in aspects of grooming and staff attitudes toward guests. A qualitative descriptive method with a case study approach was employed to gain a comprehensive understanding of the phenomenon. Data were collected through in-depth interviews with four key informants, direct observations of operational activities, and digital documentation related to SOP practices. The data analysis followed the interactive model of Miles and Huberman, which includes three main stages: data reduction, data display, and conclusion drawing. The findings indicate that SOP implementation positively contributes to enhancing employee discipline, time efficiency, and accuracy in following service procedures, leading to a more standardized service quality. Nevertheless, the implementation is not yet fully optimal as several employees lack a comprehensive understanding of SOP content. Inhibiting factors include limited advanced training opportunities, one-way briefings that restrict interactive communication, and the absence of a performance-based reward system to motivate staff. The study highlights that while SOPs serve as a crucial guideline to improve consistency and professionalism, their effectiveness depends heavily on continuous reinforcement and employee engagement. Therefore, it is recommended that the restaurant management strengthen SOP implementation through ongoing training, more participatory internal communication, and the establishment of performance-based reward mechanisms to maximize employee motivation, ensure service excellence, and ultimately enhance guest satisfaction.

This study aims to examine the effectiveness of attractants on the activity of the pollinating beetle Elaeidobius kamerunicus and its impact on the efficiency of pollination and palm oil (Elaeis guineensis) production at PT Menthobi Makmur Lestari, Lamandau Regency, Central Kalimantan. The study was conducted from May to July 2025 using a factorial randomized block design with two factors: topography (flat 0–8% and hilly 15–25%) and attractant doses (0, 1, 2, and 3 ml/ha) with three replications.The parameters observed included the frequency of E. kamerunicus visits to female flowers and the percentage of fruit set. The results showed that the topography factor, attractant dose, and their interaction significantly affected the number of E. kamerunicus visits and fruit set (p < 0.01). The combination of flat land with high attractant doses resulted in the highest visits (69.04 beetles/spike) and maximum fruit set (75.11%), while the hilly land without attractants showed the lowest results (34.60 beetles/spike; 61.22%). The application of attractants increased fruit set by more than 20% compared to the control, leading to an increase in bunch weight (BJR) of approximately 5.67 kg/bunch, additional production of about 1,151 kg FFB/ha per 1.5 months, and a potential income of Rp 3,683,200/ha, far exceeding the application cost of Rp 211,638/ha. These results indicate that the use of attractants is an effective and efficient agronomic strategy to improve palm oil productivity. Thus, attractants have proven to significantly enhance pollination efficiency and palm oil production, providing substantial economic benefits to farmers and supporting the sustainability of palm oil plantations. This approach offers an applicable and sustainable solution for agricultural practices, which can be applied to various locations with similar topographical conditions.  

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.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

Shadow puppet craft training is a strategic intervention in preserving cultural heritage and strengthening the creative economy sector in Indonesia. To ensure the effectiveness and efficiency of training, a planning approach is needed that is not only conventional, but also based on quantitative analysis and intelligent systems. This community service proposes a training planning strategy using an interdisciplinary approach involving Operation Research, Design of Experiment (DoE), Simulation, Metaheuristic Algorithms, and Data Mining. This study begins with the identification of key training variables, such as duration, number of participants, initial competency level, teaching materials, and instructor resources. Through the DoE approach, various combinations of variables are systematically tested to identify the optimal training design. Next, Simulation is used to model the dynamics of training implementation and evaluate implementation scenarios. To predict training needs and participant behavior, Data Mining techniques are applied to historical data of arts community training. In the final stage, Metaheuristic algorithms such as Genetic Algorithm and Simulated Annealing are used to solve complex and large-scale scheduling and resource allocation problems. The results of the integration of these approaches show an increase in training efficiency of up to 27% as well as increased participant satisfaction and the quality of work results. This activity demonstrates that applying a quantitative, data-driven approach to traditional crafts training planning can provide significant added value. This model can be replicated in other training programs based on local wisdom and other creative industry sectors.

This Study aimed to Analisys the accounting system and Procedures for village fund management and their impact on improving village government performance. Village fund, sourced from the National Budget (APBN), play a crucial role in rural development and community empowerment. An effective and transparent accounting system is essential to ensure accountibility and efficiency in utilising these funds. This research employed a qualitative upproach, using a case study method, conducted in Munerana Village, Hewokloang Sub- District. The Analysis covered the stages of planning, implementation, administration, reporting, and accountability in village fund management. The findings indicated that the accounting system and procedures in Munerana Village complied with the Minister Of Home Affairs Regulation No. 20 of 2018. However, challenges such as limited community participation and resource constraints must be addressed to enhance service effectiveness. Strengthening the capacity of village officials and enhancing village information system are critical steps toward achieving better and more ustainable village government performance.

The development of information and communication technology (ICT) has encouraged the implementation of Electronic-Based Government Sistems (SPBE) aimed at improving the quality of public services to become more transparent, accountable, and efficient. In line with this, the Department of Communication and Informatics (Diskominfo) of Central Java Province developed the Integrated Secretariat and Supporting Unit Sistem (Si-SEKRUP) application as a digital innovation specifically designed to support internal administrative management. The presence of this application represents a concrete step in bureaucratic digital transformation, particularly in realizing administrative services that are fast, integrated, and oriented toward the principles of good governance. This study aims to evaluate the effectiveness of the Si-SEKRUP application in supporting digital-based administrative governance. The research method applied is descriptive qualitative, utilizing secondary data obtained from literature, official reports, and public documents, with validation through data triangulation. The findings show that the implementation of Si-SEKRUP has significantly improved administrative efficiency, as reflected in the acceleration of document processing by up to 50%, the achievement of 100% digital documentation, and a substantial reduction in paper use that supports a paperless office sistem. Furthermore, the integration of digital and real-time asset monitoring has enhanced organizational transparency and accountability. The implementation of this application has not only provided technical benefits but has also fostered a shift in employee work culture toward more adaptive, collaborative, and productive practices in line with digital-era demands. These findings affirm that the success of bureaucratic digital transformation requires sustainable development, both in terms of technological infrastructure and human resource competencies, so that SPBE utilization can run optimally and deliver tangible value to public services.

Sweet corn (Zea mays L. saccharata) is a high-value horticultural crop whose productivity is closely linked to effective nutrient management, particularly the balanced application of macronutrients—nitrogen (N), phosphorus (P), and potassium (K). This study evaluates the agronomic and economic impacts of applying NPK compound fertilizer at varying doses (0.5×, 0.75×, 1.0×, 1.25×, and 1.5× the recommended rate) on sweet corn growth and yield performance. Field experiments demonstrated that NPK application significantly enhanced vegetative growth parameters, including plant height, leaf number, and stem diameter, with improvements ranging from 15.8% to 37.3% over the unfertilized control. Yield components such as ear length, husked ear weight, and dehusked ear weight also showed marked increases, resulting in higher total yields per plot and per hectare. Among the treatments, the 1.25× dose achieved the highest relative agronomic effectiveness (RAE) at 147%, indicating superior nutrient utilization and biomass conversion. However, the 1.0× dose yielded the most favorable economic outcome, generating a net profit of Rp. 10,780,200 and an R/C ratio of 1.47, suggesting optimal cost-efficiency. These findings underscore the dual benefits of NPK compound fertilizer in sweet corn cultivation, highlighting that precise dosage not only maximizes agronomic performance but also enhances economic viability. The study recommends adopting the 1.0× dose for balanced productivity and profitability, while the 1.25× dose may be considered in contexts prioritizing yield maximization.