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This research focuses on the design and implementation of an automatic parking barrier system using a microcontroller. The objective is to create an efficient and reliable system that automatically controls the parking barrier in response to vehicle detection. The system utilizes an infrared sensor for vehicle detection, which is processed by a microcontroller to control a servo motor for opening and closing the parking barrier. The research method includes simulation using Proteus software followed by physical implementation. Results show that the system operates efficiently with a quick response time of 1-2 seconds for barrier movement. The conclusion is that the system is effective in automating parking barrier control, reducing human error, and improving parking management. Further improvements can be made by enhancing sensor sensitivity and integrating additional technologies.  

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This study aims to analyze the role of library facilities and infrastructure management in improving educational services at SMKN 1 Sangatta Utara. In improving the quality of educational services, the existence of a well-managed library as a center for information and literacy resources is important, which supports the teaching and learning process in schools. Good management of facilities and infrastructure in the library can increase interest in visits and create a conducive learning atmosphere, which ultimately contributes to improving the quality of education. This study uses a qualitative approach with a descriptive design, which collects data through observation, interviews, and documentation at SMKN 1 Sangatta Utara. The results of the study indicate that library facilities and infrastructure management has a very important role in improving the quality of educational services in schools. Efforts made by the library to improve educational services include developing book collections that are relevant to curriculum needs and student interests as well as improving facilities and the quality of library staff. Library management involves the stages of planning, organizing, developing human resources, leadership, controlling, and maintenance to maintain smooth library management and improve the quality of services provided to students. Overall, systematic and student-oriented management has the potential to increase the role of the library as an effective and efficient learning center in supporting the educational process in schools

Natural disasters such as earthquakes, hurricanes, and floods pose significant risks to critical infrastructure. AI-driven disaster response systems provide real-time analytics, predictive modeling, and automated response strategies to mitigate damage and improve recovery efforts. This paper explores how AI-powered drones, satellite imagery, and sensor networks enhance disaster monitoring and decision-making. Additionally, the study discusses the role of AI in optimizing emergency resource allocation and predicting infrastructure vulnerabilities. Through an analysis of past disaster management strategies, this research aims to propose AI-integrated frameworks that enhance disaster preparedness and resilience.

This study aims to analyze the development strategies of business units at Pondok Pesantren Manbaul Ulum Muncar Banyuwangi in realizing the economic independence of the pesantren. This research employs a qualitative approach with a descriptive method, using data collection techniques including in-depth interviews, participatory observation, and documentation. The data were analyzed using thematic analysis techniques, and data validity was strengthened through source and method triangulation. The findings reveal that the management strategies implemented include careful planning, systematic organizing, effective leadership, and directed controlling. The implementation of these strategies has successfully positioned the business units as productive economic centers that not only contribute financially to the sustainability of the pesantren’s operations but also serve as educational platforms for students to gain economic and entrepreneurial skills. Positive impacts can be seen through the increased welfare of students and administrators, as well as strengthened economic capacity within the surrounding community. However, challenges remain in the form of limited human resources, financial capital, and internal bureaucratic structures that require continuous improvement. In conclusion, professional management of business units becomes a key factor in building independent and competitive pesantren in the modern era.

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

Educational management is an essential element in the management of educational institutions, including the effective and efficient arrangement of resources to achieve educational goals. This study examines Henry Fayol's management theory and its implementation in Islamic educational institutions. With a qualitative approach based on literature review, this study explores Fayol's five main management functions of planning, organizing, directing, coordinating, and controlling adapted according to Islamic values. The results of the study indicate that the application of Fayol's management principles can improve operational efficiency, strengthen the integration of Islamic values ​​in education, and create synergy between academic and spiritual aspects. Principles such as division of labor, authority and responsibility, discipline, unity of command, and unity of direction support the systematic and structured management of educational institutions. The adaptation of this theory in the context of Islamic education includes holistic strategic planning, organizing based on Islamic values, directing with moral leadership, coordination through deliberation, and control that focuses on achieving educational goals that include academic and spiritual aspects. This study concludes that the integration of Fayol's management theory with Islamic values ​​provides a comprehensive framework for managing Islamic educational institutions effectively and efficiently, while producing competent graduates with high moral integrity.

Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.  

Electricity is a primary human need today. Because nowadays all equipment is electronic-based, it allows the use of large amounts of power every day. It can be seen clearly that every year the use of electricity is increasing. An example that we can see the development of the times at this time, so many restaurants are emerging. Each restaurant requires a large amount of electrical power for their production equipment. With the need for large electrical power, a tool is also needed to be able to monitor the power. One of the advances that can be felt is in the field of control, currently with the network technology, computers can be solved, especially those based on the internet / IOT (Internet Off Things) which have grown rapidly making the problem of distance and time barriers can be solved solution and time. The interface used for operation is App Invetor, which system-wise, App Inventor consists of two components, namely the server and the client. The App Inventor server functions to store all program assets and provide other services related to application (project) file management.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

Warung Awi is a micro, small, and medium enterprise (MSME) that has been operating since 2009 and has become one of the leading culinary destinations in Batam City. However, the business has encountered various challenges, particularly in managing raw material inventory. Therefore, it is crucial for Warung Awi to adopt a more effective and efficient inventory management system. One approach to address this issue is by implementing the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. Data collection was conducted using both primary and secondary methods, including transaction records and interviews with the business owner. The results of this study produced a web-based system that assists the owner in managing inventory. The implementation of this system received positive feedback from the owner, as it significantly improved efficiency in inventory recording and management.

The tourism sector in Indonesia is growing rapidly thanks to the abundant natural, social, cultural and regional potential. One educational tourist attraction that is currently developing is Arjuna Farm in Tasikmalaya City, which offers the concept of integrating the agricultural and fisheries sectors with the application of IoT (Internet of Things) technology. This research aims to analyze the application of IoT technology to support hydroponic production management at Arjuna Farm, especially in increasing the effectiveness, efficiency and quality of agricultural products. The research used a case study approach with a qualitative descriptive method, involving direct observation, in-depth interviews with the main managers (Mr. Andi and Mrs. Selvi), as well as analysis of secondary data from various literary sources. The research location was chosen by purposive sampling, located at Jalan Situ Cibereum, Tamanjaya, Tamansari, Tasikmalaya City, during November 2024. The research results show that POAC (Planning, Organizing, Actuating and Controlling) based management is implemented well, supported by IoT systems such as automatic watering, drip irrigation. This technology enables efficient and real-time production management, thereby maintaining the quality and sustainability of harvests, as well as increasing the attractiveness of Arjuna Farm as an educational tourist attraction based on modern technology.

This study aims to analyze the implementation of credit risk management in Islamic banking, which is a crucial aspect in maintaining business stability and sustainability. The research focuses on identifying credit risk control strategies, such as supervisory oversight by the board of commissioners, risk management policies, and internal control systems. The research method used is a literature review, examining various sources, including journals, books, and official documents. The article shows that credit risks in Islamic banking arise from customers' failure to meet payment obligations and involve concentration and counterparty risks. Islamic banks apply several strategies to address non-performing loans, such as rescheduling, restructuring, reconditioning, and, when necessary, collateral seizure. The implementation of credit risk management helps banks reduce potential losses and improve operational efficiency. Effective credit risk management enables Islamic banks to mitigate losses and maintain customer trust while adhering to Sharia principles and OJK regulations. With the right strategies, Islamic banks can ensure financial stability and sustain long-term growth..

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

Construction management is vital for coordinating and overseeing projects to ensure alignment with planned objectives. Factors such as time, cost, and quality demand strict control, as discrepancies between initial plans and actual execution can cause significant challenges. In ship construction, delays in material execution and delivery are frequent bottlenecks, leading to schedule disruptions and negatively affecting project outcomes. Addressing these issues requires effective management and robust risk mitigation strategies. This study proposes a web-based ship construction project monitoring system using the Laravel framework and MySQL database. The system is developed using Extreme Programming (XP), an agile methodology that emphasizes iterative improvement, stakeholder collaboration, and adaptability. XP practices, including test-driven development, pair programming, and continuous integration, ensure the system is reliable, adaptive, and responsive to evolving user needs. Frequent stakeholder feedback and incremental development cycles enable the system to tackle dynamic challenges, optimize resource utilization, and ensure timely project delivery. By incorporating XP principles, this study demonstrates the potential of agile methodologies to enhance construction project management. The resulting system provides a flexible and efficient solution for mitigating delays and improving the overall success of ship construction projects.

The implementation of the education system is a major challenge for education to be able to maintain the quality of education and support the sustainability of the institution. Terry's POAC theory (Planning, Organizing, Actuating, Controlling) is used as a conceptual framework to evaluate and improve the strategies that have been implemented. This study aims to analyze the strategies of Schools in Indonesia in improving the quality of education by using the POAC theory in each School. This study uses a qualitative approach with document analysis and library research techniques to collect data. Data are analyzed through background, discussion and drawing conclusions. The results of the study indicate that the POAC strategy implemented by several schools in Indonesia in improving the quality of education includes immature planning, ineffective organizing, inconsistent actuating, and inconsistent controlling. It was found that immature planning, ineffective selection of organizing, inconsistent implementation and continuous supervision are key factors in the lack of success of this strategy. The conclusion is that the POAC strategy in improving the quality of education in Schools in Indonesia has not been implemented properly. Well-organized steps, as well as the use of POAC theory, provide a strong foundation for achieving the desired educational quality goals.    

A high-quality management accounting system provides accurate, timely, and relevant information to support managers in decision-making, planning, and control. Research shows a positive relationship between the quality of management accounting systems and managerial performance. In addition, decentralization, by delegating authority to lower-level managers, allows for faster and more effective decision-making and increases managerial motivation. Effective implementation of these two factors can significantly improve managerial performance and the competitiveness of a company.

The purpose of this research is to examine the influence of internal control systems and internal audit implementation on Good Corporate Governance (GCG). This study was conducted at PT. Pertamina Persero, using primary data obtained by distributing questionnaires to 30 personnel in the audit and financial management divisions. The analysis method used in this research is multiple linear regression analysis. The results from the t- test (hypothesis test) show that (1) the internal control system variable has a positive effect on good corporate governance, with a calculated t-value of 3.921, which is greater than the t-table value of 1.701, and a significance value of 0.001, which is less than 0.05. (2) The internal audit implementation variable does not significantly affect good corporate governance, with a calculated t-value of -0.829, which is less than the t-table value of 1.701, and a significance value of 0.414, which is greater than 0.05. (3) There is a positive and significant influence of the internal control system on good corporate governance, while the internal audit implementation does not significantly impact good corporate governance. This is evidenced by an R Square value of 0.649, indicating that 64.9% shows a significant influence, and the remaining 35.1% is influenced by other variables outside of this study.

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.