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Haryatno Saputra; Andi Yulia Muniar; Mashud Mashud

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Employee performance appraisal is an important process in human resource management that aims to evaluate individual work achievements based on certain criteria set by the organization. This process not only serves to assess the extent to which an employee meets work standards, but also serves as a basis for strategic decision-making, such as job promotions, bonus awards, and career development planning. However, in practice, CV. Surya Perkasa Makassar faces serious obstacles in the form of subjectivity in the assessment process, because the benchmarks used still tend to be based on the likes or dislikes of superiors. This causes the evaluation results to be less objective, inconsistent, and potentially reduce employee work motivation. To overcome these problems, this study aims to develop a decision support system for employee performance appraisal using the Tsukamoto Fuzzy Logic method. This method was chosen because it is able to accommodate uncertainty in the assessment, resulting in more objective, measurable, and consistent decisions. This study uses a Research and Development (R&D) approach with a Black Box Testing method to ensure system functionality. The assessment criteria used include five main aspects, namely work quality, work quantity, discipline, responsibility, and cooperation. Data from these criteria is processed through fuzzification, inference, and defuzzification stages to obtain the final employee performance score. Test results indicate that all system features function as expected. The system is able to prevent data duplication, validate input, and produce accurate final performance scores. The implementation of the Tsukamoto Fuzzy Logic method has proven effective in reducing the level of subjectivity that typically occurs in manual assessments. Therefore, this system can be used as a reliable tool in managerial decision-making, both regarding promotions, bonus awards, and planning employee future career development.  

Burhanuddin Burhanuddin; Muktamir Usman; Supris Musiafir; Ekayani Burhanuddin

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Employees at the Wajo Regency Youth, Sports, and Tourism Office are part of the public bureaucracy at the district/city level who have important responsibilities in carrying out service functions to the public. Based on initial observations, it appears that the implementation of management functions and employee work creativity are still not optimal. This is primarily related to the implementation of management functions in creating a dynamic work atmosphere and in terms of making the best use of time. Effective management is essential to ensure that public organizations can achieve their goals efficiently and innovatively. This study aims to determine the effect of the implementation of management functions on employee work creativity at the Wajo Regency Youth, Sports, and Tourism Office. The study population was all employees at the office, using a survey method and an associative quantitative approach. This technique was chosen to obtain an objective picture of the relationship between management variables and work creativity. The results show that the management functions variable, based on respondents' responses, is in the very good category. Meanwhile, the employee work creativity variable is in the good category. The findings indicate that the proper application of management functions can significantly foster employee creativity. Based on statistical testing, the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. Thus, it can be concluded that the implementation of management functions has a positive and significant impact on employee creativity at the Wajo Regency Youth, Sports, and Tourism Office. This research provides practical implications: public organizations need to strengthen the implementation of management functions, such as planning, organizing, directing, and controlling, to continuously improve employee creativity. This research highlights the importance of integrating managerial functions with innovative practices in the public sector.

Putri Amirah Hajarani; Imsar Imsar

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to reconstruct the Islamic macroeconomic paradigm by focusing on fiscal policy and responses to resource scarcity. Using a descriptive qualitative approach based on literature review, the study reveals that fiscal policy in Islam functions not only as a tool for economic stabilization but also as an instrument for equitable distribution and sustainable resource management. Historical analysis of fiscal practices during the Prophet Muhammad's era illustrates a zakat-, kharaj-, and fai-based system managed transparently and justly through baitul mal. In the modern context, challenges such as inequality, resource exploitation, and energy crises require a new approach grounded in maqashid shariah as the foundation of macroeconomic planning. Therefore, reconstructing Islamic macroeconomics is essential to establishing a just, sustainable, and spiritually rooted economic system.

Setyawan, Agus; Sinaga, Parbuntian; Bhakti, Teguh Satya

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the authority structure between the Ministry of Maritime Affairs and Fisheries (KKP) and Regional Governments in managing coastal areas through marine spatial utilization following the enactment of Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law. The main instrument studied is the Confirmation of Conformity of Marine Spatial Utilization Activities (KKPRL), which functions as a licensing instrument and a control mechanism to ensure that marine spatial utilization activities remain directed, integrated, and aligned with the principles of ecological, social, and economic sustainability. The research approach used is a juridical-empirical approach with a qualitative descriptive analysis method. Through this approach, the research not only examines legal norms but also captures the practice of implementing authority in the field. The results show that although the Job Creation Law is oriented towards simplifying business licensing, several problems remain that have implications for the effectiveness of coastal governance. These issues include disharmony between central and regional regulations, overlapping authority between the Ministry of Marine Affairs and Fisheries (KKPRL) and regional governments, and weak synchronization between national policies and regional instruments such as the Coastal and Small Islands Zoning Plan (RZWP3K). In addition to regulatory constraints, this study also highlights institutional and technical aspects. Limited human resource capacity in the regions, a lack of understanding of KKPRL procedures, and minimal inter-agency coordination hamper the effectiveness of coastal management. These conditions result in slow investment realization, conflicts over spatial use, and potential coastal environmental degradation. Therefore, this study recommends a strategy for harmonizing authority through improving vertical-horizontal coordination, strengthening the institutional capacity of regional governments, and developing derivative regulations consistent with the principles of good governance.

Anggara S

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

In the current digital era, managing sales transactions manually is inefficient and prone to recording errors. This research aims to develop a web-based Point of Sale (POS) application for the Phi Phi Thai business using the Extreme Programming (XP) software development methodology. XP was chosen for its support of rapid iteration, adaptability to changing user requirements, and strong collaboration between developers and stakeholders. The developed application includes key features such as user registration and login, product ordering, menu and customer management, expense tracking, and financial and sales reporting. Testing was conducted using the Black Box Testing method to ensure that all functionalities performed according to specifications. The implementation results indicate that the application improves operational efficiency, reduces transaction errors, and provides real-time information for business owners to support better decision-making. Furthermore, the application of Extreme Programming (XP) methodology in the development process allows time for regular evaluation and refinement of the application based on feedback from end users. Each iteration produces a version of the software that can be immediately tested and used, minimizing the risk of system failure during final implementation. This approach also encourages lightweight yet relevant documentation and open communication between the technical team and business owners. Thus, the developed Point of Sale application not only meets current functional requirements but also has a high degree of flexibility for further development as Phi Phi Thai's business grows in the future.

Marshella Anisa Gilera; Laksmi Rachmaria

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the Public Relations (PR) strategy of Gen FM in building and maintaining relationships with stakeholders through its official Instagram account, @gen987fm. The background of this research lies in the paradigm shift of PR communication patterns from conventional to digital platforms, alongside the growing importance of establishing long-term, strategic relationships in the era of media convergence. The study adopts Ledingham and Bruning’s Relationship Management (RM) theory as its analytical framework, which consists of five key dimensions: trust, commitment, openness, relationship satisfaction, and mutual interest. Employing a descriptive qualitative approach, data were collected through in-depth interviews with Gen FM’s PR team, the Head of Digital Content, selected audience members, and business partners. These interviews were further supported by observation and documentation of content published on Instagram. The findings reveal that Gen FM effectively applies the five dimensions of relationship management theory in its PR practices through digital media. Trust is fostered by presenting credible and relevant content; commitment is demonstrated by maintaining consistent interactions with audiences; openness is shown by accommodating feedback and criticism; satisfaction is achieved through personal and engaging approaches; and mutual interest is realized through promotional collaborations that benefit both the radio station and its partners. Nevertheless, stakeholders also expressed expectations for Gen FM to further enhance its Instagram presence by being more active, responsive, and innovative in order to strengthen engagement and adapt to the dynamic needs of digital audiences. In conclusion, this study emphasizes that Instagram functions as an effective medium for Gen FM to implement strategic and adaptive PR relationship management. The platform not only facilitates two-way communication but also strengthens brand positioning by fostering sustainable stakeholder relationships in a rapidly evolving digital landscape.

Salkin Lutfi; Hairil Kurniadi Siradjuddin; Arifandi Mario Mamonto; Ardi Salman; Puput Purnamasari

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out at Muhammadiyah Tidore Elementary School with a primary focus on improving the competency of teachers and staff in managing the school website. The background to this activity stems from the school's need for information media that is fast, accurate, and easily accessible to the community. The school website not only serves as a means of publishing activities but also as a communication medium between the school, parents, and the wider community. With good website management, information about academic activities, important announcements, and the school profile can be conveyed more effectively. The activity implementation method is carried out through several structured stages. The first stage is preparation, namely identifying needs, preparing training materials, and coordinating with the school. The second stage is technical training involving teachers and staff to understand the basics of content management, from adding articles, updating information, to uploading activity documentation. The third stage is socialization, where the community, especially parents, are introduced to the functions and benefits of the school website. Next, the implementation stage is carried out by directly applying the training results in website management. The final stage is evaluation, which aims to assess the extent to which skills improvements have been achieved and the extent to which the website is utilized by the community. The results of the activity indicate a significant increase in the skills of teachers and staff. They are able to independently update website content and utilize user guides provided in the form of documents and video tutorials. Furthermore, public access to online school information has also increased. This demonstrates that the school website is truly an effective communication tool. Therefore, this community service activity is expected to become a model for information technology empowerment that can be replicated in other schools, particularly in North Maluku.

Herdian Herdian; Robin Robin; Novita MZ

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Plankton are microorganisms that have an important role in aquatic ecosystems, especially in fisheries cultivation activities. The presence of plankton functions as natural feed for aquatic organisms, thus affecting the growth and survival of aquaculture biota. However, in the rainy season the quality of pond water often changes, especially in pH parameters, which can disrupt the stability of aquatic ecosystems. One of the efforts made to maintain pH stability is with periodic liming techniques. This study aims to determine the biodiversity of plankton in the Bossbaster cultivation pond by applying periodic calcification techniques. The research was carried out on October 10–23, 2022 at the Bossbaster cultivation pond. The study focuses on aspects of abundance, diversity, uniformity, and dominance of plankton, both phytoplankton and zooplankton. The results showed that the average phytoplankton abundance in pond 1 was 41,002 cells/L, pond 2 was 40,853 cells/L, and pond 3 was 32,826 cells/L. Meanwhile, the average zooplankton abundance in pond 1 was 51 ind/L, pond 2 was 52 ind/L, and pond 3 was 66 ind/L. The average value of the phytoplankton diversity index ranged from 0.809–0.930,  Meanwhile, zooplankton ranges from 1.1863–1.4740. The phytoplankton uniformity index ranges from 0.4458–0.4814, while zooplankton reaches 0.880–0.881. The phytoplankton dominance index is in the range of 0.479–0.4809, and zooplankton is in the range of 0.2645–0.3514. These findings show that periodic liming techniques are able to maintain the stability of pond conditions so as to support the sustainability of plankton as an indicator of water quality. Thus, the application of this technique can be an important strategy in supporting the sustainability of aquaculture while improving the efficiency of pond management in a sustainable, innovative, and adaptive manner to changes in the increasingly complex aquatic environment.

Abalaka James Nda; Sulaiman Taiwo Hassan; Abdullahi Ya'u Usman

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

This paper explores the transformative influence of artificial intelligence (AI) on the accounting profession, particularly within the Accountant General of the Federation (OAGF). The research investigates how AI-driven innovations are reshaping traditional accounting practices and redefining the role of accountants. By conducting a systematic literature review, this study identifies three primary dimensions of AI’s impact: the automation of repetitive tasks such as data entry, transaction processing, and reconciliation; enhanced data analytics capabilities, which include predictive modeling and real-time decision support; and the evolution of accountants' roles toward more strategic and value-added activities, such as financial advisory and risk management. The automation of routine processes through AI allows accountants to focus on higher-level tasks that require judgment, creativity, and expertise, ultimately enhancing the overall efficiency of the accounting function. Furthermore, AI’s advanced data analytics tools provide more accurate insights, enabling accountants to offer more effective financial guidance and make more informed decisions. As AI reduces the time spent on manual processes, accounting professionals can improve their role in advising on business strategy, improving risk management, and identifying new growth opportunities. The study’s findings underscore the importance of embracing AI in the accounting profession, not only to improve operational efficiency, reduce costs, and scale operations but also to enable accountants to stay competitive in a rapidly evolving technological landscape. The paper concludes by emphasizing that adopting AI is essential for accountants to remain relevant and continue providing valuable contributions to their organizations. Future research should focus on the long-term implications of AI on accounting ethics and the development of necessary skills for accounting professionals to thrive in the age of AI.

Moch Iqbal Romadhon

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Titik Setya; Lily Oktavia

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Dandu Bridge is one of the important infrastructures that functions as a land transportation link on the Suko-Sowominangun section, Lamongan Regency. The current condition shows that the bridge surface has suffered a lot of damage in the form of holes that can interfere with the smooth flow of traffic and endanger the safety of road users. Therefore, regular maintenance is needed so that the function of the bridge as a public facility remains optimal. One of the maintenance methods used is the Detailed Bridge Inspection Report (LPMJ), which aims to identify the condition of the bridge components as a whole. Field work practices carried out by students of the Lamongan Institute of Technology and Business in March-April 2025 are a means to understand the factors that cause damage. The results of the observation show that the damage is not only caused by structural factors, but also by non-structural aspects such as lack of awareness of road users and lack of communication with the surrounding community. Therefore, intensive education is needed for the community regarding the importance of maintaining the sustainability of the bridge's function, including the installation of proper traffic signs to minimize damage. In the LPMJ method, the upper structure components examined include floor plates, girders, and joints. Meanwhile, the lower structure includes pillars, abutments, and foundations. The bridge equipment that was observed included sidewalks, waterways, and railings. Maintenance should not only be focused on physical improvements, but also on social management that involves the active participation of the community, especially in areas with high traffic intensity. In conclusion, the maintenance efforts of the Dandu Bridge require an integrated approach that combines technical improvements and social empowerment, so that the sustainability of its function can be maintained for the long term.

Stefanus Stefason; Ulul Albab; Eny Haryati

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Vocational education in Indonesia faces a serious challenge in the form of a gap between the competencies of Vocational High School (SMK) graduates and the evolving needs of the workforce. Timika City, despite having the largest number of vocational high schools (SMK) in Papua, has not yet fully demonstrated optimal educational management quality, particularly in the aspect of school administration. This condition has resulted in low effectiveness in data recording, documentation of industrial work practices, and reporting and evaluation of partnerships with the business and industrial world (DUDI). This study aims to explore and analyze administrative management strategies that can improve educational quality while strengthening the work readiness of vocational high school students in Timika City. The research method used is a descriptive qualitative approach with content analysis of secondary data, including government policy reports, educational statistics, and the latest scientific literature. The results show that weaknesses in the administrative system are one of the factors inhibiting the achievement of competitive vocational education quality. The implementation of management strategies based on Total Quality Management (TQM) principles, particularly through the Plan–Do–Check–Act (PDCA) cycle, data-driven decision-making, and the involvement of all school elements, has proven effective in increasing the efficiency and accountability of administrative services. The discussion also emphasized the importance of transformational leadership from school principals, developing the competencies of administrative staff, utilizing information technology in administrative systems, and strengthening strategic partnerships with the industrial and industrial sectors (DUDI). Therefore, it can be concluded that school administrative management is not merely a technical function, but rather a strategic component in building a vocational education ecosystem that is adaptive, relevant, and oriented to the needs of the workplace. This research recommends that school policymakers and local governments strengthen administrative governance systems to support educational quality and improve the job readiness of vocational high school graduates.

Alifya Shafira; Nova Trisna Dwi Syafitri; Achsani Taqwim; Alfah Fauziah Wardan Azzahro; Faradiva Mutiara Agita +2 more

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The problem of household organic waste management, especially kitchen waste, is still an environmental challenge that has not been handled optimally. In fact, this waste has great potential to be used as environmentally friendly products. One solution that can be applied is the manufacture of eco-enzymes, which are fermented liquids from organic waste that function as a substitute for synthetic chemicals in various household and agricultural purposes. This community service activity aims to increase the awareness and skills of residents in managing organic waste through the creation of eco-enzymes as a tangible form of applying the 3R (Reduce, Reuse, Recycle) principle. The activity was carried out in Kedu Village by involving PKK women, PSRT members, the Farmer Women Group (KWT), and housewives. The methods used include counseling on the impact of household waste and the benefits of eco-enzymes, as well as direct practice of making eco-enzymes accompanied by Mrs. Faila and students of the Real Work Lecture (KKN) of Tidar University. The implementation process includes sorting kitchen waste, mixing fermentation ingredients, and monitoring yields during the incubation period. The results of the activity show that the community is able to understand the concept and techniques of making eco-enzymes well. The active participation of residents in hands-on practice reflects increased knowledge and skills in independent organic waste management. In addition, this activity encourages the formation of new sustainable habits in utilizing household waste, while reducing dependence on synthetic chemicals. Thus, this service makes a positive contribution to environmental conservation efforts and local community empowerment through educational and applicative approaches.

Ni Komang Diah Restu Swari

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the types and functions of directive speech acts found in Indonesian language learning interactions at SMP Negeri 3 Gianyar. Employing a descriptive qualitative research design, the data were obtained through note-taking and recording of teacher–student interactions during classroom activities. The analysis followed four main stages: data reduction, data collection, data display, data interpretation, and conclusion drawing. Directive speech acts, which are utterances intended to prompt the listener to perform a specific action, are an essential component of classroom discourse, as they directly influence student participation, classroom management, and instructional clarity. The findings reveal a total of 109 directive speech act utterances produced by both teachers and students. These utterances are categorized into six types: 18 requests, 52 questions, 22 commands, 3 prohibitions, 10 permissions, and 4 pieces of advice. Each type of directive speech act is used to achieve specific communicative purposes. Further analysis identified 11 distinct functions realized within these utterances, namely: requesting, inviting, pleading, asking, wishing, demanding, directing, instructing, prohibiting, permitting, and advising. For instance, teachers predominantly employed questioning and commanding functions to guide learning processes, check comprehension, and maintain classroom order, while students tended to use requesting and asking functions to seek clarification or assistance. The results of this research highlight the significant role of directive speech acts in facilitating interactive and goal-oriented communication in the language learning environment. Understanding the types and functions of such speech acts can provide valuable insights for educators in designing effective communication strategies that foster active learning, encourage student engagement, and create a positive classroom atmosphere. This study contributes to the broader field of pragmatics and educational linguistics by emphasizing the practical application of speech act theory in Indonesian language teaching contexts.

Yuliana Agustin; Syahmidi Syahmidi

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

Agnes Fontanella Un Bau; Henny A. Manafe; Antonius Y.W.Timunen

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.

Usman Arfan; Alfian Nuwa Basinung

JTI : Jurnal Teknologi dan Informatika 2025 STMIK Pesat Nabire

Manual letter archiving in government institutions often faces various challenges, such as limited storage space, the risk of document loss, and slow information retrieval processes. This study aims to design and implement a web-based letter archiving information system as a solution to improve the efficiency and transparency of document management at the Forestry Office of Central Papua Province. The system development method adopts the Scrum approach, allowing for iterative development and adaptability to changing user needs. The system was built using the PHP programming language and a MySQL database, and includes features such as archiving incoming and outgoing letters, document tracking, quick search functionality, and archive category management. The implementation results show that the developed system significantly enhances the speed and accuracy of letter management, minimizes data entry errors, and strengthens institutional accountability and operational efficiency. This system provides a substantial contribution to the digitalization of public administration services, particularly in managing official documents.

Putri Setyo Andini; Erna Puspita; Sigit Puji Winarko

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

Kusmiwati Kusmiwati; Sri Utami Ady; Nur Sayidah

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Health problems are a major problem in developing countries, including Indonesia. The Community Health Center (Puskesmas) is a first-level health service facility that organizes and coordinates promotive, preventive, curative, rehabilitative, and/or palliative health services in its working area. The purpose of this study is to understand the function of Puskesmas management in assessing the performance of Puskesmas in the working area of ​​the Mantup Puskesmas. The type of research used is qualitative descriptive research, the location of the study is the Mantup Puskesmas, Mantup District, Lamongan Regency, the informants in this study were the head of the Puskesmas, the person in charge of cluster 1, the person in charge of cluster 2, the person in charge of cluster 3, the person in charge of cluster 4 and the person in charge of cross-cluster Puskesmas Mantup. Data collection was carried out through in-depth interviews, observation and document searches, data analysis techniques using data reduction, data presentation, drawing conclusions. The results of the research for planning at the Mantup Puskesmas have been implemented well. Organizational efforts have been suboptimal, as some sub-health centers only have midwives as regional supervisors. Implementation is suboptimal due to limited staffing at sub-health centers. Supervision at Mantup Health Center has been functioning well and is being implemented regularly, but performance data is not yet available.Timely input into the existing application, considering the large number of applications that must be completed by service officers and program implementers at the Mantup Community Health Center. Suggestions included establishing a regional development team at the Assistant Community Health Center to optimize village activities, advising the Health Office on integrating health service applications at the Community Health Center, and innovations to improve Community Health Center performance.  

Farhana Tontowi; Satwika Arya Pratama; Choirul Anna Nur Afifah; Lini Anisfatus Sholihah

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

The management of blood glucose levels in individuals diagnosed with diabetes mellitus is a multifaceted process that involves the integration of pharmacological therapy and evidence-based nutritional interventions. Among these strategies, nutritional therapy plays a pivotal role in achieving optimal glycemic control and preventing diabetes-related complications. The success of nutritional therapy is closely tied to the individual’s adherence to prescribed dietary guidelines and the ability to meet adequate protein intake as recommended by healthcare providers. Protein is essential not only for maintaining muscle mass and supporting metabolic functions but also for its role in stabilizing blood glucose levels through slower glucose absorption and enhanced satiety. This study was conducted to investigate the relationship between dietary adherence and adequate protein intake with fasting blood glucose (FBG) levels among outpatients diagnosed with type 2 diabetes mellitus at RSUD dr. Iskak Tulungagung. A quantitative research method with a cross-sectional design was employed, involving 26 respondents selected using a non-probability sampling technique. Data collection utilized structured questionnaires to assess dietary compliance, interview forms to capture dietary behavior and protein intake patterns, and medical record documentation to obtain accurate FBG measurements. Statistical analyses included Pearson correlation tests for normally distributed data and Spearman rho tests for non-normally distributed data, ensuring appropriate analytical rigor. The results indicated a significant negative correlation between both dietary adherence and adequate protein intake with fasting blood glucose levels. This finding suggests that individuals who consistently follow dietary recommendations and consume sufficient protein tend to exhibit lower FBG values, indicating better glycemic control. Such results underscore the importance of not only emphasizing dietary compliance but also ensuring protein adequacy in daily nutritional plans for type 2 diabetes patients. These findings have practical implications for diabetes management programs, highlighting the necessity of sustained patient education, regular counseling, and individualized meal planning.