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

The purpose of integrating artificial intelligence (AI) technology into campus smart parking management systems is to improve user comfort, safety, and efficiency. To control car traffic in real-time, the system combines technologies including computer vision, machine learning, and the Internet of Things (IoT). Automatic vehicle detection, license plate recognition, parking lot availability prediction, and ideal vehicle flow regulation are some of the key characteristics. The system can effectively recommend parking to users through a mobile app by using pattern analysis and historical data. The implementation results showed a 25% reduction in traffic in the university's parking area and a 30% increase in parking time efficiency. According to the findings of the study, applying AI technology in parking management can be a creative way to overcome the difficulties associated with facility management in higher education environments.

This study aims to identify the influence of quality control on the effectiveness of ISO 14001 implementation at PT. Shinto Kogyo Indonesia. Using a qualitative method with a descriptive approach and triangulation technique, the study investigates how quality management impacts the company's environmental performance. Research findings demonstrate that leadership involvement, strategic planning, and the application of the PDCA (Plan-Do-Check-Act) cycle play a crucial role in the successful implementation of environmental management systems. The research emphasizes the importance of management commitment, environmental aspect identification, and continuous corrective actions in achieving effective ISO 14001 standards.

The management of pharmaceutical supplies in the Pharmacy Installation of a hospital consists of nine aspects: selection, demand planning, procurement, acceptance, storage, distribution, destruction and withdrawal, control, and administration. This study aims to analyze the management of pharmaceutical supplies at a hospital in Medan in 2023 using a qualitative method through direct observation and in-depth interviews with both primary and secondary data. Interviews were conducted with nine informants, including key informants, main informants, and supporting informants. The results of the study indicate that, overall, the management of pharmaceutical supplies is functioning well but not yet optimal. Three aspects that have been well implemented are selection, destruction and withdrawal, and administration. Meanwhile, siSwasta di Kota Medan other aspects, such as planning, procurement, acceptance, storage, distribution, and control, have not been fully optimized. The issue of medication shortages can be addressed through collaboration with eSwasta di Kota Medanternal pharmacies. To improve management, it is recommended that the hospital enhance the storage facilities, which are currently inadequate, by providing appropriate pallets and involving all related parties to work together in improving the system, as well as conducting regular monitoring and evaluation.

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.

The reliability of sterilization equipment, such as autoclaves, is essential to ensure patient safety, infection control, and operational continuity in healthcare facilities. Damage or malfunction of autoclaves may disrupt sterilization processes and pose significant risks to medical services. This study aims to develop an expert system for autoclave damage detection using the fuzzy logic method to support faster and more accurate diagnostic decision-making. The proposed system applies fuzzy inference to evaluate the level of damage based on input symptoms provided by users. By handling uncertainty and varying symptom intensities, the fuzzy logic approach enables proportional assessment rather than rigid rule-based classification. The system was designed through knowledge acquisition from technical experts and implemented using fuzzy membership functions and inference rules to determine damage severity levels. Experimental testing was conducted to evaluate system performance and diagnostic accuracy. The results indicate that the expert system successfully generated diagnosis outputs for all tested scenarios, achieving functional diagnostic accuracy within the defined test cases. The system was also able to calculate a quantified damage severity value of 11.6235981% based on the given symptoms, demonstrating its capability to assess damage levels numerically and objectively. Furthermore, the developed system significantly reduces the time required for damage detection compared to manual diagnostic procedures. Automating the evaluation process, it assists electromedical technicians in identifying faults more efficiently and taking preventive or corrective actions promptly. Overall, the implementation of a fuzzy logic-based expert system provides an effective, accurate, and practical solution for improving autoclave maintenance management and supporting healthcare service reliability.

The purpose of this study is to conduct a literature review of previous research on Good Corporate Governance (GCG) from 2020-2024.GCG refers to the systems and processes that direct and control companies to ensure transparency, accountability, and responsibility in decision making. The implementation of good GCG principles is expected to create a harmonious relationship between management, shareholders, and other stakeholders, so as to improve overall company performance. One aspect that is often studied is the effect of GCG on the company's financial performance. Financial performance, which is measured through various indicators such as profitability, liquidity, and operational efficiency, can be influenced by how well GCG is implemented. This study aims to identify the relationship between GCG implementation and corporate financial performance, and to examine whether better GCG can lead to improved financial performance. The study results show that strong GCG implementation is positively associated with improved financial performance, where companies with good governance tend to have higher profitability and lower financial risk. This research provides an important contribution for companies and stakeholders in designing governance policies that can support the achievement of long-term goals and corporate sustainability.  

The research objective is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and identifying the role of auditors in increasing the transparency and credibility of the company. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results show that a systematic and competent audit process can identify errors and irregularities in financial statements, improving the quality of information presented to users. Auditor professionalism, which includes competence, independence, and adherence to a code of ethics, plays an important role in conducting audits. Auditors from KAP Rudiana Febriani effectively check internal controls, conduct physical verification of fixed assets, and ensure the validity of proof of asset ownership. Audit as a tool to improve accountability and transparency in the company's financial management. Suggestions are given to improve auditors' training and professional development to ensure they remain competent and able to overcome challenges in the audit process.

This research focuses on developing an IoT-based automatic irrigation control system for stevia plants to optimize plant growth and water usage efficiency. The system integrates ESP32 microcontroller with soil moisture sensors, DS18B20 temperature sensors, and DHT11 environmental sensors for comprehensive monitoring. Using Research and Development (R&D) methodology with an experimental approach, the system was designed and implemented to automatically control irrigation based on soil moisture levels. The results demonstrate that the system successfully maintains optimal soil moisture by activating the pump when moisture levels fall below 38% and deactivating it above 40%. Real-time monitoring through the Blynk platform enables remote observation and control of environmental parameters. The integration of multiple sensors with IoT technology provides an efficient solution for stevia plant irrigation management, offering potential applications in smart agriculture.

XYZ is a manufacturing company that produces Yamaha brand motorbike parts such as electrical switches, electrical sockets, lever assembly and horns. Many of the products sent were returned by customers because they did not meet quality standards, for example in March 2024 there were 1,420 pcs out of a total of 19,900 pcs that were returned. This means that companies have to increase production time and costs to replace defective products that are returned because they do not have safety stock. Forecasting is needed to control the production system so that it does not experience over stock and safety stock shortages. This research aims to provide recommendations for forecasting methods that companies can use to minimize the occurrence of production excesses and shortages in the company. Forecasting is done based on historical company sales data for 12 months. The method used is the exponential smoothing method which is then tested whether this method can be used in the future. This calculation uses the help of POM-QM (Production Operation Management – Quantitative Method) software. Calculations are carried out by testing the MAD, MSE, and MAPE values to obtain calculation error values. The results obtained by forecasting the main sw srtg lock assembly product using the exponential smoothing method were 15,708 for demand for the next period, MAD 3.38, MSE 22.84 and MAPE value 26%. Based on these results, the exponential smoothing method can be a recommendation for companies to forecast future demand. This is because the value of forecasting accuracy or MAPE is reasonable. The smallest percentage of MAPE values has a fairly minimal possibility of error in forecasting results.

This study aims to find out and analyze the effectiveness of the implementation of the duties of the civil police unit in the management of dormitories/lodging in Central Ende District, Ende Regency. This research is an empirical juridical research that uses three approaches, namely the socio-legal approach, the conceptual approach and the doctrinal approach using primary data and secondary data collected using observation, interview and literature study methods. This study uses a method of processing legal materials which is processed in several stages, namely inventory of legal materials, classification of legal materials, systematization of legal materials and verification of legal materials after which it is analyzed in a qualitative descriptive manner. The results of this study show that (1) the effectiveness of the implementation of the duties of the Pamong Praja Police Unit in controlling dormitories/lodging in Central Ende District, Ende Regency can be said to be effective, because the Satpol PP of Ende Regency in collaboration with other agencies carries out their duties and authorities following the existing procedures, even though the implementation is not perfect, (2) Obstacle factors for the implementation of Satpol PP's duties in ordering dormitories/lodgings,  namely responsiveness and confrontation, compliance and understanding, limited resources, difficult cases and infrastructure constraints

Classroom management is a conscious effort to organize learning process activities systematically, including the preparation of teaching materials, provision of facilities and infrastructure, organizing learning spaces and creating a conducive learning atmosphere so that learning objectives can be achieved. Classroom management efforts lead to the preparation of learning materials, learning facilities and infrastructure, learning space arrangements, controlling student behavior, and improving student achievement and grades. The implementation of classroom management will create an effective, varied, and fun learning atmosphere. The purpose of the research conducted intends to find out (1) To what extent is the implementation of classroom management. (2) Whether the learning process is effective. (3) What are the inhibiting and supporting factors in implementing classroom management. (4) And what efforts are made by teachers and schools in improving the effectiveness of classroom management. The results showed that classroom management has not been carried out optimally, the teacher's teaching method is still monotonous so that it makes students less interested in listening to the material. Then there is still a lack of student discipline. Although the implementation of classroom management is still not optimal, teachers remain enthusiastic and continue to strive to do and implement classroom management optimally, so that what is the goal of the school will be achieved properly. The efforts that teachers will make in implementing classroom management in order to increase the effectiveness of learning are by preparing administrative tasks properly, using varied learning methods and media. And teachers apply student discipline.    

Classroom management is a conscious effort to organize learning process activities systematically, including the preparation of teaching materials, provision of facilities and infrastructure, organizing learning spaces and creating a conducive learning atmosphere so that learning objectives can be achieved. Classroom management efforts lead to the preparation of learning materials, learning facilities and infrastructure, learning space arrangements, controlling student behavior, and improving student achievement and grades. The implementation of classroom management will create an effective, varied, and fun learning atmosphere. The purpose of the research conducted intends to find out (1) To what extent is the implementation of classroom management. (2) Whether the learning process is effective. (3) What are the inhibiting and supporting factors in implementing classroom management. (4) And what efforts are made by teachers and schools in improving the effectiveness of classroom management. The results showed that classroom management has not been carried out optimally, the teacher's teaching method is still monotonous so that it makes students less interested in listening to the material. Then there is still a lack of student discipline. Although the implementation of classroom management is still not optimal, teachers remain enthusiastic and continue to strive to do and implement classroom management optimally, so that what is the goal of the school will be achieved properly. The efforts that teachers will make in implementing classroom management in order to increase the effectiveness of learning are by preparing administrative tasks properly, using varied learning methods and media. And teachers apply student discipline.    

Community development programs are very important in reducing poverty and enhancing societal prosperity by improving quality of life, fostering economic empowerment, and promoting inclusivity. However, not all the programs have success as expected. This study examines ten evaluation studies of community development programs across various areas and tries to find common weaknesses. A qualitative analysis of evaluation studies identifies shortcomings in three domains i.e. program design and management, stakeholder engagement and participation, and external resource constraints. It is argued that these shortcomings are largely predictable and highlight the need for proactive strategies. The paper suggests that embedding risk management into the conception and implementation of community development programs can mitigate these challenges. A simplified framework adapted from project management practices is proposed, encompassing risk identification, measurement, assessment, evaluation, and control. By systematically integrating risk management, community programs can anticipate obstacles, strengthen accountability, and enhance their likelihood of success. Recommendations include applying risk management throughout program cycles and conducting post-implementation evaluations to inform future initiatives.

The global clean water crisis is exacerbated by significant losses in water distribution networks (WDNs), resulting in inefficient use of both water and energy resources. Traditional methods of leak detection and pressure management often fail to address these inefficiencies, leading to substantial water wastage and high operational costs. This research aims to design a sustainable, smart water distribution system using advanced technologies such as Machine Learning (ML) for leak detection and automated pressure control. The system employs real-time monitoring through IoT sensors, which continuously gather data on water pressure, flow rates, and other critical parameters. This data is analyzed using various ML algorithms, including supervised and unsupervised learning models, to detect anomalies indicative of leaks. Additionally, the system integrates automated pressure control mechanisms that dynamically adjust pressure to prevent over-pressurization, reducing both water loss and energy consumption. By combining leak detection and pressure control, the proposed system offers a more efficient, sustainable solution to water resource management compared to traditional methods. The expected outcomes include a significant reduction in water loss, enhanced energy efficiency, and improved water service quality. However, the implementation of such a system in rural or small-town infrastructure faces challenges, including sensor maintenance, algorithm reliability, and regulatory issues. A cost-benefit analysis suggests that while the initial investment in smart technologies may be high, the long-term savings in water and energy costs outweigh these costs. This study underscores the potential of ML-based systems in enhancing water conservation, operational efficiency, and sustainability in water management.

This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry, while no significant effect was found for intangible assets. The study concludes that fair value asset measurements do not influence earnings management, whereas intangible assets do. To support ongoing improvements in financial accounting standards, it is recommended to implement the guidelines from accounting standards 68 (measuring fair value) and 19 (intangible assets), and to comply with the requirements of International Accounting Standards (IAS) 13 and IAS 38. Additionally, continuous enhancements to corporate governance and internal control systems are essential for boosting entity performance, improving financial reporting processes, and increasing earnings quality. This study serves as a preliminary investigation into the effect of intangible assets and level 1 fair value measurements on earnings management in the Indonesian banking sector.

Assistance and preparation of financial reporting systems for Sharia Financial Services Cooperatives (KJKS) aim to help cooperatives manage and prepare financial reports in accordance with Sharia principles and applicable accounting standards. Here are the key points from the process: Technical Assistance: The assistance team provides guidance and direction to the cooperative management on the proper way to record and manage financial transactions. This assistance includes understanding Islamic accounting, financial flow, and how to record transactions according to applicable regulations. Preparation of Financial Statements: The main focus of preparing financial statements is to ensure that the cooperative has a good, transparent, and accurate recording system. The financial statements prepared include the balance sheet, income statement (or surplus-deficit), statement of changes in equity, and notes to the financial statements. Implementation of Technology Systems: One important aspect in the preparation of financial statements is the use of supporting technology, such as applications or accounting software specifically designed for sharia cooperatives. This makes it easier for cooperative managers to record digitally, faster, and reduces the risk of manual errors. Compliance with Sharia Principles: The financial statements prepared must adhere to Sharia principles, such as fund management in accordance with Sharia contracts, and must not involve usury. This is important to maintain the trust of cooperative members and ensure the cooperative's operations comply with Islamic law. Training for Managers: The mentoring also includes training for cooperative managers to ensure they can independently manage financial reports after the mentoring is completed. This is important so that the cooperative can maintain its financial system sustainably. With this assistance, it is hoped that KJKS in Surabaya will be able to improve transparency, accountability, and efficiency in financial management, thereby providing greater benefits to its members and supporting the sustainability of the cooperative.

Failure in Realizing the Development of the Integrity Zone Towards WBK/WBBM is due to the failure to develop a systematic and consistent change in mindset and work culture. This failure is due to the failure to form an effective work mechanism, the failure to form a mindset of employees in public services, and leaders who have not optimally provided influence as role models. Releasable theories as stipulated in Permenpan RB Number 90 of 2021. The research method uses qualitative descriptive research methods. The results of the study (1) The involvement of all employees is very important because it shows commitment and responsibility in developing the Integrity Zone (2) The aspect of Change Management is collective work and high commitment from employees. (3) Optimization of Change Management includes developing changes in mindset and work culture, in the agenda of change, leadership as a role model has high optimism. (4) Controlling resistance to change requires strategic efforts in handling it.

This research analyzes the performance of the Academic Information System (SIAKAD) in supporting student tuition payments at STMIK Widuri using the PIECES method (Performance, Information, Economy, Control, Efficiency, Service). SIAKAD aims to streamline academic administration and enable online payments. However, issues such as system access delays, especially near payment deadlines, still occur, negatively impacting students' academic services and resulting in administrative penalties. The study employed data collection techniques through observation, interviews, questionnaires, and literature review. The PIECES framework was applied to evaluate six key indicators: performance, information, economy, control, efficiency, and service. The findings reveal that all indicators achieved an average score above 3.80, indicating a "good" system performance. Nonetheless, further improvements are necessary, particularly in terms of access speed and data security, to minimize user difficulties. The study concludes that optimizing the SIAKAD system is crucial for achieving effective and efficient payment processes. Recommendations include enhancing service quality, improving information accuracy, and strengthening data security. This optimization is expected to increase user satisfaction and support the institution's financial management stability.

This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.