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The purpose of this paper is to examine the role of Green Intellectual Capital (GIC) in the development of waste-to-energy (WtE) technologies, which is of special relevance for the incineration plants in the Gulf Cooperation Council (GCC) countries. Although previous studies have focused primarily on technological and infrastructural aspects, this paper investigates the contribution of intangible assets such as green human, structural, and relational capital towards the performance and sustainability of WtE systems. Adopting a mixed-method approach, the results show that Green Structural Capital has the first place in supporting operational efficiency, followed by Green Human Capital and Green Relational Capital. The statistical analysis based on Structural Equation Modeling (SEM) shows that all GIC dimensions are positively related to plant performance, with institutionalized knowledge and systems as the most significant enablers of innovation. Qualitative findings also highlight constraints such as lack of training, unhandy knowledge systems, and poor public-private interaction. The findings recommend policy suggestions for promoting GIC assimilation within environmental infrastructure and provide a region-based theoretical model connecting knowledge-based resources and sustainable waste management practices. The study emphasizes the importance of integrating intellectual capital into the strategic decision-making process of waste-to-energy plants to enhance their operational effectiveness and long-term sustainability. Additionally, the research underlines that fostering a knowledge-sharing culture and enhancing collaboration between various stakeholders, including governmental bodies, private firms, and research institutions, is critical for the success of green initiatives. Training programs aimed at developing green human capital and improving public-private partnerships are essential to overcoming the current barriers to innovation in the WtE sector. This study has practical and scholarly implications in unifying the focus from just technology to the facilitating role of human and intellectual capital in green transformation, further bridging the gap between environmental sustainability and technological advancements in waste management.

Employee shift scheduling in the hospitality industry remains a critical yet complex task due to fluctuating operational demands, fairness requirements, and labour regulations. Many hotels still rely on manual scheduling methods, which are time-consuming and prone to biases, particularly in ensuring fair workload distribution across employees. Despite numerous studies on workforce scheduling, limited attention has been given to integer linear programming (ILP) models that address gender-based restrictions and operational fairness simultaneously in real-world hotel contexts, especially in developing regions such as Central Java. This study proposes an Integer Linear Programming (ILP) model to generate optimal shift schedules for hotel staff over a 31-day planning horizon. The model incorporates operational constraints, including one shift per day, gender-based restrictions (which prevent female staff from working night shifts), availability, minimum staffing levels, and fairness in workload distribution. Key parameters and binary decision variables were defined to ensure compliance with the hotel's specific requirements. Empirical data were collected from a hotel in Central Java involving 20 employees, and the model was implemented using Python with a Gurobi solver. The ILP model successfully generated optimal schedules in under 10 seconds, significantly outperforming the manual method, which required over 4 hours. While the manual schedule resulted in an imbalance where some employees worked over 27 days and others only 22, the ILP approach enforced a strict maximum of 26 working days for all staff. Furthermore, the fairness index (FI) improved from 19.2% in the manual method to 0% in the ILP-generated schedule, indicating complete equity in workload allocation. The proposed ILP model demonstrates its effectiveness in improving scheduling fairness, operational efficiency, and compliance with labour policies. This work not only addresses a critical research gap in hospitality scheduling practices in Indonesia but also offers a replicable framework for other labour-intensive service sectors. Future research may explore multi-objective extensions incorporating employee preferences, satisfaction, and dynamic demand fluctuations.

Gunung Kijang Subdistrict in Bintan Regency is one of the areas still facing various socio-economic challenges, particularly related to poverty issues. The problems faced include low income, limited access to education and healthcare, lack of employment opportunities, and low quality of life. Therefore, the Family Hope Program (PKH) is present as a social policy intervention from the government to help reduce the impact of poverty both directly and in the long term in Gunung Kijang by fulfilling basic needs, increasing participation in education, raising awareness of the importance of health, and empowerment through social assistance. This study aims to determine the extent of PKH’s effectiveness in reducing poverty rates in Gunung Kijang Subdistrict, Bintan Regency. The study uses a qualitative approach with a descriptive method. Data collection techniques include interviews, direct field observations, and documentation. In its analysis, this study refers to William N. Dunn’s public policy evaluation theory, which includes six main indicators: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The results show that PKH has a positive impact on beneficiary families (KPM). The program increases school attendance of children from poor families in primary and secondary schools, as attendance is an important component in the disbursement of aid. In addition, PKH encourages poor communities to be more active in accessing health services, such as community health centers (puskesmas) and integrated health service posts (posyandu), especially for vulnerable groups such as pregnant women, toddlers, and the elderly. The Family Hope Program (PKH) contributes to reducing the impact of poverty in Gunung Kijang Subdistrict. Although it has not fully resolved the root problems, PKH has the potential to be a tool to break the cycle of poverty and improve the quality of life of poor communities sustainably.  

The scarcity of subsidized 3-kilogram LPG in Tanjungpinang City has become a crucial public issue, primarily due to inaccurate distribution. The Puan Molek Card program was designed as an innovative solution to reorganize the LPG subsidy distribution mechanism to make it more manageable and in favor of poor households and eligible MSMEs. An evaluation based on William Dunn's six dimensions showed that in the initial phase, the program's effectiveness and efficiency were quite high, supported by collaborative data collection between local governments, neighborhood associations (RT/RW), and community social institutions. The card also provided convenient access and reduced the potential for hoarding by irresponsible individuals. However, over time, inconsistent card use and weak oversight caused the program's effectiveness to decline. Many residents returned to using ID cards (KTP) as a substitute, opening new opportunities for distribution irregularities. This indicates that the dimensions of accuracy and accountability have not been maintained sustainably. The study also noted that although LPG distribution was relatively smooth, there is a long-term potential for declining public trust if the government does not immediately implement improvements. Therefore, the main recommendations are strengthening the digital-based monitoring system to record LPG subsidy transactions in real time, as well as integrating the Puan Molek Card with population data to prevent misuse. Furthermore, local governments need to intensify public awareness campaigns on the importance of card use and conduct regular field monitoring. Cross-sector collaboration, including with Pertamina, distribution agents, and independent oversight bodies, is also needed to ensure the program returns to its primary objective: ensuring that the 3-kilogram LPG subsidy reaches those entitled to it.

This research explores the effectiveness of heuristic techniques for solving combinatorial optimization problems, with a particular focus on the Traveling Salesman Problem (TSP). Combinatorial optimization is a critical area of study, especially in fields like computer science, engineering, and economics, where finding optimal solutions from a finite set of possibilities is crucial. However, the NP-hard nature of many combinatorial problems, such as the TSP, makes traditional exact methods like Branch-and-Bound and Dynamic Programming computationally expensive and inefficient for larger problem sizes. The primary objective of this research is to evaluate the performance of heuristic methods, including Simulated Annealing (SA), Genetic Algorithms (GA), and Iterative Computation techniques, such as Tabu Search (TS) and Particle Swarm Optimization (PSO). These methods are tested for their ability to provide approximate solutions efficiently. The findings reveal that while ACO provided the best solution quality, it had the longest runtime. TS was the fastest, though with slightly lower solution quality. SA and GA demonstrated a balance between solution quality and computational efficiency, but their performance heavily depended on parameter tuning. The hybridization of SA and GA showed potential for improving solution quality but introduced additional complexity. The research concludes that heuristic methods, especially when combined, offer viable solutions for large-scale combinatorial optimization problems, though the trade-off between solution quality and computational time must be considered when selecting an algorithm.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

Photogrammetry is a widely used technique in reverse engineering that utilizes photographs taken from multiple angles to capture the geometric structure and surface textures of physical objects. This method has gained popularity due to its cost-effectiveness and time efficiency compared to more expensive alternatives such as laser scanning. However, one of the primary limitations of photogrammetry is its susceptibility to dimensional deviations that can affect the accuracy of the resulting 3D model. Among the influential parameters, the number of photos taken and the camera’s shutter speed play a crucial role in determining the level of geometric precision. This study aims to analyze the effect of the number of photos and shutter speed on dimensional deviation in 3D reconstruction results. It also seeks to determine the optimal combination of these parameters to enhance model accuracy in reverse engineering applications. The research method used is an experimental approach, in which variations of photo quantity and shutter speed are applied during image capture. The resulting photographs are processed into a 3D model using Computer-Aided Design (CAD) software and compared with the actual dimensions of the object under study. The findings reveal that both the number of photos and shutter speed significantly influence dimensional accuracy, both individually and interactively. The best results were obtained using a combination of 48 photos with a shutter speed of 0.020 seconds, yielding the smallest deviation of 7.6 mm. In contrast, a combination of 36 photos with the same shutter speed produced the highest deviation at 10.6 mm. ANOVA analysis yielded a p-value < 0.05 and an R² value of 94.21%, confirming the importance of selecting appropriate imaging parameters for accurate photogrammetry outcomes.

Distribution is the process of moving, managing, and storing goods from suppliers to customers in the supply chain. This process includes not only the delivery of raw materials from suppliers to manufacturers, but also the distribution of finished products to the end consumer. Distribution plays an important role in a company's profitability because it affects operational costs, delivery efficiency, and perceived value by customers. Successful well-managed distribution will increase customer satisfaction and strengthen the company's competitiveness in the market. PT. XYZ is one of the LPG distributors that provides 3 kg cylinders. This company serves a variety of consumers, ranging from households, small businesses, to retailers, with a coverage of distribution areas in Serang City. The distribution process is carried out based on sales orders and needs in 14 bases, where each base has a different level of demand according to consumer needs. However, PT. XYZ faces obstacles in achieving the optimal level of service, where the average service level only reaches 97.40%. An imbalance between inventory and demand at the base often leads to an oversupply or understock, resulting in backorders on some demands. This condition has a negative impact on customer satisfaction and overall distribution effectiveness. To overcome this problem, PT. XYZ developed a distribution dashboard by applying the Distribution Requirements Planning (DRP) method. Through this approach, distribution planning becomes more systematic, base needs can be met appropriately, and stocks can be managed more effectively. This dashboard also supports delivery scheduling and more coordinated marketing activities. The results of the implementation of the DRP dashboard in 2023 show a significant increase with a service level that has successfully reached 99%, minimizing backorders, and increasing customer trust and satisfaction.

This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.  

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.

The implementation of Smart Public Management (SPM) in village governance aims to enhance efficiency, transparency, and public participation in administrative services. This study analyzes the optimization strategy of SPM at the Pasie Laweh Lubuk Alung Village Head Office to support sustainable development. A qualitative descriptive approach was employed, using in-depth interviews, observations, documentation, and questionnaires with village officials and service users. The findings reveal several challenges in implementing SPM, including limited technological infrastructure, low digital literacy among officials, and limited community participation in tech-based services. To address these issues, strategies such as improving human resource capacity through digital training, strengthening infrastructure, and promoting the benefits of digital services to the public are necessary. Collaboration with educational institutions and the private sector is also essential to support the development of an optimal digital system. With the right strategies, the Pasie Laweh Lubuk Alung Village Head Office is expected to improve the effectiveness of digital public services, enhance governance transparency, and foster active community involvement. Optimizing Smart Public Management can serve as a model for other village governments in building a modern, efficient, and sustainable administrative system.

 The Karanggeneng River in Rembang Regency, Central Java, serves as the main water source for the surrounding community but is vulnerable to seawater contamination during the dry season due to decreasing river elevation. To address this issue, this study aims to design and implement a river water elevation monitoring device based on the Internet of Things (IoT) powered by a hybrid Solar Power Plant (PLTS). The device utilizes the MB7360 ultrasonic sensor connected to an ESP32 microcontroller to measure water elevation in real-time and display the data through an LCD and the Blynk application on a smartphone. The methodology includes literature review, device design, system implementation, and field performance testing. Test results show that the sensor can measure water height accurately within a range of 30 cm to 5 meters, and the PLTS system is capable of supplying the required 0.56 Watts of power. The study compared two alternative solutions and selected the ESP32-based system as the best option due to its efficiency, cost-effectiveness, and easy-to-source components. The conclusion of this research indicates that the developed device can provide accurate and continuous information, support monitoring of river conditions to prevent the risk of seawater intrusion, flooding, or drought, and has the potential to be applied as a mobile system in various other river locations across Indonesia.

X Health Center has implemented EMR on SIMPUS since 2009-2010. However, from the preliminary study, it was found that there were obstacles such as network trouble, long loading when many users were pulling data on the system, and there was no SOP for down time: The purpose of this study is to analyze the implementation of Electronic Medical Records at X Health Center, Semarang City in the aspects of Human, Organization, Technology, Net-benefit.  Methods: This study used a descriptive qualitative approach with interviews, observations and documentation studies. Results: The results of research at X Health Center show that there are problems in implementing EMR at X Health Center, in the human aspect, namely system training is still given only to representative officers such as IT and SIK staff. In the organizational aspect, namely limited facilities and lack of manpower. On the technology aspect, namely internet network instability, inconsistent electricity supply and generator unpreparedness and hardware limitations. While in the net-benefit aspect, the implementation of EMR has an impact on increasing the efficiency and effectiveness of X Health Center services. Conclusion: The implementation of electronic medical records at X Health Center is not yet fully optimal, namely in the aspects of human, organization and technology.    

Baggage handling is a crucial aspect of airline operations, including the lost and found unit, which handles lost, damaged, exchanged, and found baggage issues. At Juanda International Airport in Surabaya, these issues remain common. This study aims to analyze the performance of Citilink's lost and found officers in handling various baggage issues and evaluate the unit's productivity, efficiency, and effectiveness. The method used was descriptive qualitative research with a case study approach, collecting data through observation, semi-structured interviews with officers, and documenting operational procedures and baggage handling reports. The results indicate that lost and found officers play a crucial role in post-flight service, from receiving reports to providing compensation. Although procedures are carried out according to SOPs, obstacles such as a lack of manpower and a manual reporting system slow down the process. Officer performance is quite good, but efficiency improvements and the use of technology are needed, such as further training and a modern baggage tracking system.  

An experiment was conducted to study the effect of adding different levels of urea fertilizer (ppm Urea-N0,75,150,225,300) on the effectiveness of bio-nitrification in the studied soil. The study treatments for this experiment were (4 soils of different textures and locations × 5 urea levels × 3 replicates) in an experiment in which a completely randomized design (CRD) was used. It was incubated at laboratory temperature (25°C) for 40 days, during which the amount of formed nitrates and remaining ammonium was measured every ten days, noting the replacement of lost water every two days. The highest percentage of formed nitrates (39.8%) was recorded from the ammonium added to Basrah soil after ten days of incubation, followed by Kut soil, which recorded 29.8%, and less than that in Shatra soils (24.2%) and Fajr soils (23.7%). After that, the efficiency of nitrification decreased in the subsequent incubation periods up to 40 days of incubation.The percentage of ammonium remaining from urea added to the soil was recorded after the four incubation periods at 20.0 ppm (when adding 225 ppm urea to the Qurna soil), which differed significantly from the rest of the studied soils.

Developments in technology and information systems provide changes and play an important role in people's lives. In government, these developments can increase the effectiveness and efficiency of the government system. The government made innovations in archiving by launching the Integrated Dynamic Archives Information System (SRIKANDI) application to create convenience in organizing correspondence and archiving processes. The purpose of this research is to find out how the implementation of the SRIKANDI application at agency X. This research is qualitative research with data collection techniques through observation, interviews, and documentation. Sampling in this study used a non-probability sampling method with a purposive sampling method. The results showed that the application of the SRIKANDI application at agency X provides many benefits and conveniences in managing letters and archives. However, there are still shortcomings in its application, namely the quantity of use in each work unit that is still different, leadership commitment, and conventional processes that are still carried out simultaneously. The obstacles in the process of implementing this application are applications or servers that are often slow or down, not all employees are skilled in using the application, and application security that cannot be 100% guaranteed from data leaks or hackers.

This service presents the results of activities carried out at PT PLN (Persero) Aceh Distribution Unit, focusing on designing a web-based automatic certificate generation system using the System Development Life Cycle (SDLC) method. The main goal of the development of this system is to improve efficiency and effectiveness in the process of creating certificates that were previously done manually. Through the needs analysis, it was found that the current manual system resulted in delays and errors in the management of certificate data. The SDLC method was chosen to ensure that system development is carried out in a structured manner, from needs analysis to system maintenance.

The effectiveness of accounting information systems (AIS) plays a crucial role in sup-porting the smooth recording, processing, and reporting of reliable and timely finan-cial information. AIS effectiveness is a key concern for cooperative managers in en-hancing operational efficiency and decision-making quality. This study aims to empiri-cally examine how work experience, educational background, and managerial support influence the effectiveness of AIS implementation. The research was conducted at savings and loan cooperatives operating in the South Kuta District. The sampling method used was non-probability sampling with a purposive sampling technique, and data were collected from 54 cooperative employees. Multiple linear regression analysis was employed to process the data. The results indicate that work experience, education level, and managerial support have a positive and significant effect on the effectiveness of AIS implementation. These findings suggest that the higher the em-ployees’ work experience and education, and the stronger the support from manage-ment, the more effective the AIS implementation within the cooperative environ-ment.

This study aims to analyze how digital transformation is implemented at SDN 2 Labuhan Lombok to improve services to students and parents, and to identify challenges encountered during the process. Digital transformation, in this context, encompasses changes to the learning system, administration, facilities, and technology-based counseling services. The study used a qualitative approach with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that digital transformation has had a positive impact on communication effectiveness, administrative service efficiency, and parental involvement in the educational process. However, obstacles remain, such as limited infrastructure, low digital literacy, and minimal technology training for teachers and parents. With adequate infrastructure support and strengthening human resource capacity, digital transformation in elementary schools has the potential to sustainably improve the quality of educational services.