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Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

Open burning of household waste remains the dominant waste disposal practice in rural areas of Indonesia, posing significant risks to public health and environmental quality. This community service activity aimed to provide an innovative, low-smoke waste combustion solution — the rocket stove incinerator — to the residents of Dusun Allukeke, Desa Belapunranga, Kecamatan Parangloe, Kabupaten Gowa. A baseline survey conducted during PBL 1 revealed that 87.6% of households disposed of waste through open burning. An asset-based community development (ABCD) approach was adopted, engaging community members at every stage from planning, construction, to utilisation. The rocket stove was constructed over three days using locally available materials and was demonstrated to significantly reduce visible smoke emissions compared to conventional open burning. The technology works through a vertically insulated combustion chamber that promotes near-complete combustion, reducing waste volume by 50–90% while suppressing particulate matter and hydrocarbon emissions. Community participation strengthened local ownership of the solution. This activity demonstrates that appropriate technology co-constructed with communities can serve as a practical, sustainable, and replicable model for rural waste management.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

This research focuses on developing an ERP application accessible through a web platform by utilizing the Laravel framework to support operational data integration within the company. The application development process adopted the Waterfall approach, which was carried out through several sequential stages including requirements identification, system design, implementation, evaluation, and maintenance. Laravel was used as the development framework and MySQL as the database management system. The findings indicate that the developed application is capable of consolidating operational information into a unified platform that can be accessed by different organizational units.

Manual server administration introduces operational inefficiencies and elevated risks of human error. This study evaluated the effectiveness of server administration automation utilizing Shell scripting and Cron Job scheduling within a virtualized Linux Debian 12 environment. An experimental method compared manual execution against automated procesases based on execution duration, resource consumption, and error reduction. The findings indicated that the automated system executed backup routines within 0.043 seconds, demonstrating a 95.16% time efficiency increase compared to the manual baseline of 0.89 seconds. Automated monitoring maintained a stable resource allocation, utilizing 275 megabytes of memory and low central processing unit usage between 0.0% and 1.3%. Furthermore, automation reduced operational failures to 0%. In conclusion, this integration significantly optimizes server reliability.

The development of digital financial technology has accelerated the transition from cash-based to cashless payment systems across various economic sectors, including traditional markets. One of the most widely adopted innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and security in financial transactions. This study aims to analyze the role of digital financial literacy in supporting the utilization of QRIS and its implications for the profitability and business sustainability of traditional market traders in Surabaya. The study employed a descriptive qualitative approach, with data collected through observation and documentation of traders' transaction activities. The findings indicate that the utilization of QRIS among traditional market traders remains suboptimal. This condition is influenced by limited digital financial literacy, insufficient technological skills, and the readiness of business owners to adopt digital payment systems. In addition, concerns regarding transaction security and limited technological competence, particularly among elderly traders, remain significant barriers to digital transformation. Nevertheless, digital financial literacy has been shown to improve transaction efficiency, facilitate financial record-keeping, reduce transaction errors, and support more effective business management. Therefore, strengthening digital financial literacy is a strategic factor in optimizing QRIS adoption to enhance profitability and ensure the long-term sustainability of traditional market businesses in the digital economy.

The emergence of Internet of Things (IoT) technology has opened up considerable possibilities for automation systems aimed at enhancing energy efficiency in both home and office settings. This study focuses on the creation and deployment of an IoT-driven Smart Home system utilizing ESP32 for the automatic and manual supervision and regulation of electrical appliances within the Employee Dormitory of the Institute for Lecturer Performance Development (LPKD). The established system employs a Passive Infrared (PIR) sensor for detecting human presence and a Light Dependent Resistor (LDR) sensor to assess the intensity of light in the room. The data from these sensors is analyzed by the ESP32 microcontroller, which controls lights and fans automatically through relay modules based on the surrounding conditions. Furthermore, the system is linked to the Blynk application and the Telegram Bot API to enable remote operation and immediate notifications. The methodological approach taken in this research is Research and Development (R&D) employing a prototyping method. The assessment outcomes show that the system functions reliably, with success rates for sensor detection and appliance management exceeding 95%. The introduction of this system aims to boost electrical energy efficiency, improve user experience, and facilitate the adoption of IoT-centered smart facility management within the LPKD framework.

The Society 5.0 era demands increased student health literacy as an essential competency. However, previous research has tended to focus only on the health education aspect and has not comprehensively examined the integration of technology-based health education management. Therefore, this study aims to analyze the effectiveness of technology-based health education management innovations and identify key factors influencing their successful implementation. This study used a mixed methods approach with a sequential explanatory design. Quantitative data were collected through a survey of 200 students, while qualitative data were obtained through in-depth interviews with 10 teachers and the principal. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using a thematic approach to strengthen the interpretation of the results. The results indicate that technology-based health education management innovations have a significant impact on improving student health literacy. Furthermore, it was found that successful implementation is influenced by five main factors: school institutional support, availability of technological infrastructure, teacher training, student motivation, and parental involvement. The novelty of this research lies in the integration of managerial and technological approaches in health education, tested through a mixed methods approach. These findings confirm that successful health literacy improvement is determined not only by the use of technology, but also by organizational readiness and multi-stakeholder collaboration. The implications of this research provide theoretical contributions to the development of technology-based health education management models and practical recommendations for educational institutions facing the challenges of Society 5.0.

This study examines the effects of participative leadership, organizational culture, and work motivation on employee performance through job satisfaction at the Department of Industry and Trade of East Kutai Regency. A quantitative approach with an explanatory research design was employed. The population comprised 108 civil servants and regional contract employees, all of whom were included as research respondents. Data were collected through a structured questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-test, F-test, and path analysis. The findings demonstrate that participative leadership, organizational culture, and work motivation have positive and significant effects on job satisfaction. Partially, these three variables also exert positive and significant effects on employee performance. In addition, job satisfaction was found to have a positive and significant effect on employee performance. The results of the path analysis further indicate that job satisfaction mediates the relationship between participative leadership, organizational culture, work motivation, and employee performance. These findings suggest that efforts to improve employee performance in public sector organizations require the strengthening of participative leadership practices, the development of a supportive organizational culture, the enhancement of work motivation, and the sustainable management of job satisfaction. Accordingly, job satisfaction constitutes an important mechanism through which organizational factors contribute to improved employee performance.

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

This study proposes a computer vision-based system for automatically verifying the use of Personal Protective Equipment (PPE) in industrial environments. The system integrates the YOLOv8 object detection model, OpenCV for image processing, and a State Machine mechanism to manage the verification workflow. The verification process begins with employee identification through ID card scanning, followed by real-time detection of the head, safety helmet, and face mask using a camera, before generating a final PASS or FAIL decision. System evaluation was conducted using 250 testing scenarios to assess both model and system performance. The results show that the YOLOv8 model achieved an mAP@50 of 93.9%, while the overall verification system obtained 98.4% accuracy, 98.4% precision, 100% recall, and a 99.2% F1-score. The implementation of the State Machine contributed to a more stable and consistent verification process by ensuring that each inspection stage was executed in the correct sequence. These findings demonstrate that the proposed system can effectively support automated PPE compliance monitoring and has the potential to enhance occupational safety management in industrial workplaces. 

The iftar gathering within the Information Management academic community of Politeknik Negeri Sriwijaya was organized as a community service-based internal engagement activity to strengthen fellowship, interpersonal communication, and social concern. The program aimed to create a reflective and collaborative space for lecturers, staff, and students to build togetherness during Ramadan while reinforcing institutional values. The method consisted of coordination, preparation, implementation, documentation, and evaluation. The activity included opening remarks, informal dialogue, iftar, and social interaction among participants. The results indicate that the program contributed to improving collegial relationships, strengthening a sense of belonging, and encouraging social awareness among the academic community. The activity also provided a model of simple but meaningful institutional engagement that can be replicated in future academic and social programs. The implication of this activity is the need to maintain regular community-based programs as part of character development and organizational culture in higher education.

Social media is a platform for obtaining information, entertainment, and real-time communication. One of the platforms widely used in business activities is Instagram due to its ease of use and effectiveness as a promotional medium. However, the use of social media needs to be supported by appropriate visual element management to attract attention and build consumer trust. This study aims to analyze the relationship between visual elements in content, brand identity formation, and their influence on consumer perception. The method used is qualitative, involving observation, interviews, and questionnaires distributed to 124 respondents. The results show that before the redesign, Kopi Kutjur's content lacked visual consistency. After implementing consistent visual elements such as color palette, typography, supergraphics, and layout, the content becomes more structured and develops a clearer brand identity.  Keywords: Instagram, Visual Elements , Brand Identity, Digital Promotion, Local  Cofee  

This community service article discusses the Student Creativity Program (PKM) Workshop for Informatics Management students of Politeknik Negeri Sriwijaya in 2026. The activity aimed to increase students’ capacity to design PKM ideas that are creative, logical, collaborative, and relevant to the problems of society and technology development. The method used a participatory workshop consisting of needs identification, material preparation, online implementation, discussion, idea clinic, and follow-up reflection. The workshop introduced the substance of PKM, proposal logic, theme selection, team collaboration, and the PKM-GFT scheme as a written futuristic idea that emphasizes visionary, realistic, solution-oriented, long-term, and broad-impact concepts. The results showed that students obtained a clearer understanding of PKM schemes, the characteristics of feasible ideas, and the importance of transforming simple observations into structured proposals. The activity also encouraged students to prepare ideas based on problems, novelty, benefits, and implementation logic. This workshop implies that continuous mentoring is needed to strengthen students’ proposal-writing skills, creativity, and competitiveness in PKM submission

The tourism industry faced hyper-competition wherevisual identity became a vital asset, particularly ondigital platforms. Mbarep Tour and Travel struggledwith disintegrated visual management, resulting in alow engagement rate of 1.34 percent and significantinconsistencies in typography (70 percent). Thisresearch aimed to design an Integrated VisualIdentity System as a strategic solution for branddifferentiation. The Research and Developmentmethod was employed using a hybrid workflow thatintegrated CorelDRAW for vector precision, Geminiartificial intelligence for mascot three-dimensionalenhancement, and Canva for operational templates.The outcome was a comprehensive identity system,including refined logos, standardized typography,and a brand mascot, all codified in a GraphicStandard Manual. Post-implementation resultsshowed 100 percent effectiveness in resolving visualinconsistencies and increased the engagement rate to1.79 percent. This system successfully transformedthe brand into a more professional and competitiveentity.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

Industrial hygiene is a branch of public health research that aims to prevent illness and promote Industrial hygiene is an aspect of public health that prioritizes health protection measures for workers through the identification, evaluation, and control of various elements of the work environment that can cause health problems. The goal of implementing industrial hygiene is to prevent work-related illnesses and create a safe, healthy work environment that supports workers’ well-being. Industrial Safety and Health (IS&H) encompasses these various components, including risk identification, risk assessment, risk mitigation, and worker health monitoring, waste management, and emergency response planning. Workplace risks can include physical, chemical, biological, psychological, and ergonomic hazards. Hazard analysis is a crucial step in industrial hygiene as it helps identify and document potential health risks in the workplace. The hazard analysis process includes hazard identification, risk assessment, hazard prioritization, and risk control. The implementation of Occupational Safety and Health aims to ensure the protection of employees’ safety and health from potential hazards arising from work, while ensuring a safe and sustainable work environment. The implementation of OSH and environmental health also provides broad strategic benefits such as worker protection, cost efficiency, increased productivity, regulatory compliance, and enhanced corporate reputation.