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In the Indonesian economic system, cooperatives play a crucial role as one of the pillars of the national economy, as mandated in Article 33 paragraph (1) of the 1945 Constitution of the Republic of Indonesia. This article emphasizes that "the economy is structured as a joint venture based on the principle of kinship," which serves as the constitutional basis for the existence and development of cooperatives in Indonesia. The research method used in this study is normative juridical, focusing on legal frameworks and regulations related to cooperatives. The results of the study indicate that the government holds an important and strategic role in regulating and supervising cooperatives to ensure the protection of the rights and obligations of cooperative members. Through regulatory instruments such as Law Number 25 of 1992 concerning Cooperatives, the government establishes cooperative principles, good governance standards, and oversight and development mechanisms. The government’s efforts are aimed at ensuring the operation of cooperatives is transparent, accountable, and beneficial to all members. Furthermore, the study found that despite these regulatory efforts, significant challenges remain in the cooperative sector. These include issues such as weak financial reporting, low literacy rates among cooperative members, and the dominance of local elites, which can hinder the equitable distribution of benefits. These challenges need to be addressed to ensure that cooperatives can fulfill their role as economic agents that contribute to national development in line with the principles of kinship and mutual benefit.

This study aims to analyze the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial reporting of LP Ma’arif SMKS NU Pace Nganjuk as a non-profit entity. As an educational institution under a foundation, SMKS NU Pace is required to prepare financial statements that are transparent and accountable in accordance with applicable standards for non-profit entities. The research uses a descriptive qualitative approach with a case study method. Data were collected through interviews, observation, and documentation of existing financial reports. The findings indicate that the school has prepared reports such as BOS and BPOPP fund reports, as well as annual reports submitted to the foundation. However, the implementation of ISAK 335 remains basic and lacks detailed presentation. Key elements such as the classification of restricted and unrestricted net assets and disclosures in the Notes to Financial Statements (CALK) have not been fully understood or applied. The main obstacle is the limited technical understanding of ISAK 335 and the absence of specific accounting training for financial managers. It can be concluded that the implementation of ISAK 335 at LP Ma’arif SMKS NU Pace is still in its early stages and not yet optimal. Improving human resource capacity and establishing more standardized recording systems are essential.

This research aims to analyze the crucial role of the shipping agency—specifically PT. Maritime Network Indonesia Dumai Branch—in preparing the vessel departure and arrival schedule (line-up). Line-up preparation is a strategic process that involves vessel plotting at Pelindo Dumai Port and is vital for supporting the smooth running of port operations and loading/unloading activities. The research methodology includes field research (field research) to observe direct practices at the port and literature review (library research) to reinforce the theoretical and regulatory foundations. The findings confirm that the shipping agency plays an important role in ensuring the efficiency of the port schedule. Nevertheless, in practice, the line-up preparation process faces several significant challenges. These obstacles include the limited authority of local agents in independently determining vessel plotting, restricted coordination meeting schedules, and the continued use of manual and inefficient communication methods. This lack of integrated communication often leads to inaccuracies in the initial line-up preparation, forcing agents to recalculate the previously arranged vessel positions. The conclusion of this study suggests the need for developing an integrated system that facilitates real-time communication and reporting to all relevant agencies. Adopting a digital system will enhance process efficiency, ensure proper documentation, and minimize errors, thereby accelerating the vessel plotting coordination process in the field.

Corporate corruption poses a significant threat to economic stability and public trust. Traditional punitive sanctions, such as substantial fines or dissolution, often fail to achieve restorative justice and can lead to unintended consequences, including harm to innocent employees and stakeholders. This paper explores the imperative of developing alternative sanctions for corporations implicated in corruption cases, with a central focus on establishing a framework grounded in fairness. Through a normative juridical research method employing statutory, comparative, and conceptual approaches, this study analyzes the limitations of the current punitive paradigm. It examines various alternative sanctions, including Deferred Prosecution Agreements (DPAs), Non-Prosecution Agreements (NPAs), corporate monitorship, and mandatory compliance program overhauls. The findings indicate that these alternatives offer a more flexible and effective mechanism for balancing accountability with corporate rehabilitation. They create opportunities to incentivize self-reporting, cooperation, and genuine internal reform. This paper concludes that by integrating principles of proportionality, restorative justice, and forward-looking prevention into the legal framework, a fairer and more effective corporate sanctioning system can be developed. Such a system would not only penalize misconduct but also foster a culture of corporate integrity and contribute more effectively to the broader fight against corruption.

This study investigates the integration of conversational AI tools to enhance pronunciation, listening comprehension, and learner autonomy in second language education. An experimental design was implemented, involving pre-tests, post-tests, questionnaires, and interviews to evaluate learners’ progress after engaging in AI-driven conversation practice. The results indicate significant improvements in pronunciation and listening comprehension, with learners reporting higher confidence, motivation, and independence in managing their own learning. The discussion interprets these outcomes through the lens of second language acquisition theory, emphasizing AI’s role as an accessible conversational partner and its contribution to learner autonomy and lifelong learning. A comparison with previous studies reveals that this research not only confirms the linguistic benefits of AI-assisted learning but also highlights its transformative potential in fostering self-directed learning. The study concludes that conversational AI can serve as an effective complement to traditional instruction, offering both linguistic and motivational advantages for learners in the digital age.

Background: According to the 2020 Ministry of Health Profile, fever accounts for 7.3% of infant deaths in Indonesia. Fever is a common complaint in children, with 20–40% of parents reporting their child's illness each year. Approximately 19–30% of patients visiting doctors are children, and fever is one of the primary complaints. If not treated promptly, fever can lead to complications such as seizures and decreased consciousness. Fever management can be done through pharmacological (antipyretic, NSAID, diazepam) or non-pharmacological measures, one of which is by applying compresses. Objective: To determine the effectiveness of dry warm compresses and water tepid sponge compresses on reducing body temperature in pediatric patients at Pati Islamic Hospital. Method: Quantitative research with a quasi-experimental two-group pre–post test design using a purposive sampling technique. Results: The application of water tepid sponge compresses showed a significant decrease in temperature with an average difference of 1.2°C, while dry warm compresses only reduced the temperature by a difference of 0.2°C. Conclusion: Water tepid sponge compresses are more effective than dry warm compresses in reducing body temperature in children with fever at Pati Islamic Hospital.

This study aims to design and implement a web-based employee attendance system with selfie at PT Gunung Selatan. The system was developed as a solution to common issues in manual attendance processes, such as fraud, location limitations, and low time efficiency. Using a Research and Development (RAD) approach and prototyping method, the system was built iteratively with integrated technologies including facial recognition, liveness detection, and GPS. Key features include real-time attendance logging, online leave requests, and integrated attendance reporting. The implementation results show significant improvements in operational efficiency, data accuracy, and transparency in employee attendance management. The system also has the potential for further integration with HR and payroll systems.

This study examines organizational communication within the General Election Supervisory Body (Bawaslu) of Pasuruan Regency in handling violations during the 2024 Regional Elections (Pilkada). Using a qualitative case study approach, data were obtained through in-depth interviews, observation, and documentation involving Bawaslu members, technical staff, and the Integrated Law Enforcement Center (Gakkumdu). The results show that vertical and horizontal communication flows are generally effective in supporting internal coordination and violation handling, despite challenges such as limited human resources, high workloads, and inter-agency coordination gaps. To address these, Bawaslu strengthens internal meetings, leverages digital media, provides technical training, and enhances external collaboration and public outreach. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies.To address these issues, Bawaslu has taken several proactive steps. These include strengthening internal meetings to improve coordination and decision-making, leveraging digital media for more efficient communication and reporting, providing technical training to staff to enhance their skills in violation detection and reporting, and fostering stronger collaboration with external agencies such as Gakkumdu for coordinated law enforcement. Additionally, Bawaslu has focused on improving public outreach through social media campaigns to increase awareness of the electoral process and violations. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies. It recommends that other institutions facing similar challenges in managing complex, multi-agency processes adopt similar strategies to improve both internal and external communication for more efficient operations and outcomes.  

Aceh is currently experiencing a public health crisis, with outbreaks of infectious diseases, including three cases of VDPV2 polio and a significant rise in diphtheria cases in 2023. Immunization plays a vital role in preventing and controlling diseases like polio and diphtheria. However, over the past five years, immunization coverage in Aceh has steadily declined, positioning it as the lowest in Indonesia. This study aims to explore how two local news outlets, Ajnn.net and Serambinews.com, frame news coverage regarding the low immunization rates in Aceh. Using a qualitative approach, the study applies Robert N. Entman’s framing analysis, which focuses on issue selection and salience. The findings reveal a notable difference in how the two media outlets frame the issue of low immunization coverage. Ajnn.net frames the issue by highlighting the root causes of the declining immunization rates, such as socio-economic factors and inadequate healthcare services. In contrast, Serambinews.com emphasizes the consequences of insufficient immunization, focusing on the potential health risks, outbreaks, and increased mortality rates among children. Despite their differing approaches, both outlets rely primarily on government sources for their reporting. This reliance makes their coverage less balanced and objective, as the perspectives of other stakeholders, such as local health experts, parents, and community organizations, are largely excluded. The analysis suggests that while Ajnn.net sheds light on the underlying causes of low immunization rates, Serambinews.com underscores the dire consequences. Both outlets, however, could enhance their reporting by incorporating a wider range of sources to offer a more comprehensive and investigative view of the issue.

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

In addition to the key findings, the study also emphasizes the importance of fostering a deeper understanding of the role of audit committees within the broader context of financial governance. Despite the recognition of the audit committee’s importance in improving the quality of financial reporting, the findings indicate that there is a significant gap in the implementation of best practices across private commercial banks in Iraq. This gap is attributed to the lack of full compliance with regulatory requirements regarding the composition of audit committees, particularly in terms of ensuring independence and financial expertise. The study further reveals that while the audit committee's independence and expertise play a crucial role in enhancing the quality and relevance of financial information, many banks still struggle to implement effective oversight mechanisms. This situation is exacerbated by the complex regulatory environment in Iraq, where overlapping supervisory authorities and weak enforcement of governance mechanisms hinder the effectiveness of financial reporting processes. The lack of coordination between audit committees and internal audit units, as well as the limited ability to assess financial performance, further undermines the oversight function of audit committees. To address these challenges, the study suggests several recommendations, including enhancing the legal framework to enforce stricter compliance with the formation of qualified and independent audit committees. Additionally, increasing awareness and training among stakeholders about the importance of audit committees and their roles in ensuring transparent and reliable financial disclosures is crucial. Strengthening the oversight function and improving coordination between audit committees and internal audit units will also help in mitigating the existing weaknesses in the financial reporting process. These steps are essential for improving the reliability of financial information, thereby fostering investor confidence and contributing to the overall stability of the banking sector in Iraq.

This study aims to determine the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency, implemented by the Communication and Informatics Office (Diskominfo). This program is part of the local government's digital transformation to create a smart, inclusive, and adaptive society to the development of information technology. This study uses a qualitative approach with descriptive methods, and data is obtained through in-depth interviews, field observations, and documentation. The analysis is conducted using Charles O. Jones's theory of public policy implementation, which includes three main components: organization, interpretation, and implementation. The results show that organizationally, Diskominfo has a supportive structure and relatively competent human resources, although there are still limitations in the mastery of digital technology among employees. From an interpretation perspective, the digital literacy strategy is implemented through public education, hoax prevention, digital content provision, and social media utilization. Meanwhile, in terms of implementation, supervision is carried out through monitoring, regular reporting, the use of digital applications, and evaluation forums. Some obstacles faced include budget limitations, the digital divide between regions, uneven technological infrastructure, and the lack of specific evaluation indicators. Nevertheless, improvement efforts continue through human resource training, optimization of digital facilities and infrastructure, and cross-sector synergy. This study concludes that the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency has been quite successful, but still requires strengthening human resources, evaluation policies, and equitable digital access in rural areas.

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.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to the economic development of a country, contributing significantly to job creation, poverty alleviation, and the overall growth of the economy. In Indonesia, including Kupang City, MSMEs are considered a key pillar of the national economy. Despite their economic importance, MSMEs face challenges in fulfilling their tax obligations, with many failing to report taxes in accordance with the law. This non-compliance not only affects tax revenue collection but also hinders the effectiveness of the tax system. This study aimed to identify the factors influencing MSME tax reporting obligations in Kupang City by analyzing the roles of knowledge, understanding, awareness, and tax sanctions. Using a quantitative survey method, the research gathered data from MSMEs registered at the Kupang Tax Office (KPP Pratama). The findings revealed that knowledge, awareness, and tax sanctions have a significant impact on MSMEs' compliance with tax reporting obligations. In particular, knowledge and awareness were found to increase MSMEs' understanding of their responsibilities, motivating them to fulfill their tax obligations. On the other hand, tax understanding, despite being important, did not have a significant direct effect on compliance, which may indicate that practical experience and exposure to tax-related practices play a more crucial role. Moreover, when analyzed simultaneously, all four variables—knowledge, understanding, awareness, and tax sanctions—had a significant impact on MSMEs' tax reporting obligations. These results highlight the importance of targeted interventions, such as comprehensive tax education and regular outreach programs. By offering training sessions, mentoring, and practical workshops, tax authorities can better engage with MSMEs and improve their tax compliance rates.

This narrative review aims to explore the transformation of occupational health and safety (OHS) in the era of healthcare digitalization. The background highlights the increasing complexity of hospital services and the urgent need to integrate digital innovation into OHS programs. The method used was a narrative review based on 32 articles published between 2020 and 2025, selected through systematic search in PubMed, Scopus, ScienceDirect, and Google Scholar. The findings indicate that digital health technologies, including wearable devices, electronic incident reporting systems, and mobile applications for infection control, significantly enhance the effectiveness of OHS by improving compliance, strengthening safety culture, and reducing hospital-acquired infections and adverse events. Nevertheless, challenges remain regarding infrastructure readiness, digital literacy, and data security. The implications of this study suggest that hospitals and policymakers should consider digital-based OHS strategies as an integral part of patient safety improvement and quality health services.

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.

This study aims to systematically review the effectiveness of occupational health and safety (OHS) programs in improving patient safety in hospitals. The background of this study highlights the importance of occupational safety as an integral part of healthcare quality, where failures in OHS management may not only affect healthcare workers but also directly impact patient outcomes. The method used was a systematic literature review guided by the PRISMA approach, covering articles published between 2020 and 2025. A total of 28 articles were analyzed after a rigorous screening process from 412 initial records across multiple databases. The findings reveal that OHS programs contribute to patient safety through structured training and education, transparent risk management and incident reporting systems, and the establishment of a strong safety culture. These efforts have been shown to reduce adverse events, hospital-acquired infections, and medical errors. The implications of this review highlight that strengthening OHS programs should be considered a strategic component in hospital management to achieve sustainable improvements in patient safety and quality of care.

This research aims to design and implement a website-based E-Presence information system with geolocation integration in the Technical Implementation Unit (UPT) of the Situbondo Job Training Center (BLK). This system was developed as a solution to problems that arise in the manual attendance mechanism, which is prone to recording errors, data manipulation, and delays in recapitulation of the attendance of trainees. By applying the Waterfall approach as a software development methodology, this research goes through several important stages, namely needs analysis, system architecture design, coding, quality testing, and maintenance. Key features developed in the E-Presence system include attendance validation based on GPS location to ensure the authenticity of the user's position, real-time attendance data recording that is stored directly to the database, and automated reporting that simplifies the administration and attendance evaluation process of trainees. The use of this technology is expected to increase the effectiveness, efficiency, accountability, and transparency in the management of attendance data, while supporting the implementation of modern information systems in regional job training institutions. The results of the implementation show that the E-Attendance system is able to provide several significant benefits, including increasing the accuracy of attendance data, reducing the potential for fraud, accelerating the recapitulation process, and supporting decision-making in training activities. In addition, this system also provides added value in the form of increased trust in attendance administration management because the transparency of the data produced can be monitored directly. Thus, the design of a website-based E-Presence information system with geolocation integration at BLK Situbondo has proven to be effective in overcoming the problem of manual attendance, while contributing to improving service quality, technological innovation, job training governance, and strengthening digital transformation in the education and training sector.

The effectiveness of reporting within the reporting information system at Community Health Centers (Puskesmas) is crucial for supporting data‑driven decision‑making, health‑program planning, and performance monitoring. Accurate and timely reporting enables healthcare administrators to analyze trends, allocate resources efficiently, and improve patient outcomes through evidence‑based interventions. This article analyzes the factors influencing reporting effectiveness at Puskesmas in Serang Regency, including technological, human‑resource, and organizational factors. The study employs a literature‑review and case‑analysis approach, highlighting challenges and offering recommendations to improve reporting effectiveness. The results indicate that limitations in infrastructure, staff competency, digital literacy, as well as management support and policy, are key factors that must be addressed to optimize the reporting system in Serang Regency’s Puskesmas. Technological barriers—such as inadequate hardware, software, and internet connectivity—often hinder the seamless collection and transmission of health data. Human‑resource challenges, including insufficient training and low digital literacy among staff, can lead to data‑entry errors and delays. Organizational factors—such as clear policies, standard operating procedures, and a supportive management culture—are also essential for sustaining high‑quality reporting practices. Furthermore, the integration of health informatics and continuous quality‑improvement initiatives can enhance the reliability and usability of reported data, ultimately supporting better health outcomes at the community level. The study concludes that a holistic approach—encompassing technological upgrades, ongoing staff development, and strong organizational leadership—is necessary to ensure the effectiveness and sustainability of reporting systems in primary‑healthcare settings.