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The research approach used in this study is qualitative descriptive, aiming to provide a clear and systematic description of the existing conditions related to village financial management. This research was conducted in Serba Jadi Village, Sunggal Subdistrict, Deli Serdang Regency, as a case study to understand the implementation of financial management at the village level. The type of data used in this study is secondary data obtained from official village documents, reports, and other relevant administrative records. Data collection techniques include observation and documentation, which were carried out to ensure the accuracy and completeness of the information analyzed. The data analysis technique employed is descriptive research, which functions as a systematic method of thinking or review to describe, interpret, and present conditions that occurred during the research period. The analysis focuses on assessing financial performance using efficiency and effectiveness indicators. The results of the study indicate that the Efficiency Ratio shows the financial management of Serba Jadi Village falls into the category of inefficient, reflecting the imbalance between costs incurred and outputs achieved. Meanwhile, the Effectiveness Ratio demonstrates that the financial management of Serba Jadi Village is categorized as effective, indicating that revenue targets and planned objectives were generally achieved despite efficiency limitations.

Micro, Small, and Medium Enterprises (MSMEs) face significant challenges in financial management, particularly related to transparency and reliability of transaction tracking, which hinders their access to formal financing. This study aims to synthesize scientific evidence regarding the application of blockchain technology in improving the tracking and transparency of financial transactions in MSMEs. Using a Systematic Literature Review (SLR) or Wide Research approach with the PICOS framework, ten (10) relevant primary studies (original research papers) were identified, selected, and analyzed. The synthesis results show that blockchain significantly improves transparency, data security, and cost efficiency in tracking MSME transactions, and has great potential in increasing access to financing through a more credible credit scoring system. However, the main challenges lie in the high initial implementation costs and the need for digital literacy. This study provides a clear roadmap for researchers, policymakers, and practitioners to optimize the adoption of blockchain technology in the MSME sector.

Cilacap Regency in Central Java Province is recognized as an important contributor to national food production due to its extensive agricultural land and reliance on technical irrigation systems. The performance of irrigation networks, particularly secondary channels in the Serayu Irrigation Area (DI), is essential in regulating water levels to support agricultural activities in Sampang and Karangasem Villages. Variations in rainfall and field conditions often create water level differences that disrupt irrigation distribution, reducing water flow efficiency to rice fields and lowering productivity, especially during the dry season. This study aims to design secondary irrigation channels capable of maintaining stable water levels based on irrigation requirements. The research applies a descriptive quantitative method using rainfall data from BMKG, along with land area and elevation data interpreted from Google Earth imagery in 2025. The data were analyzed using probability and Thiessen polygon methods to estimate design rainfall, determine water availability, calculate irrigation demand, and plan channel dimensions. The analysis shows that Secondary Channel BGS 4.B serves an irrigation area of 103.57 hectares with a planned discharge capacity of 0.0343 m³/s. The channel design includes a base width of 0.65 meters and a water depth of 0.65 meters, with water surface elevations of 14.27 meters upstream and 13.15 meters downstream. Evaluation using a 10-year rainfall return period of 151.677 mm shows the channel can convey discharge effectively while maintaining water levels below the embankment, ensuring reliable irrigation distribution.

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

The SMK N 3 Kendal Library is a vital resource supporting teaching and learning activities at the school. However, the manual process of registering and identifying library members often presents various challenges, such as data entry errors, service delays, and difficulties in membership verification. Based on these challenges, a QR Code-based member and library book registration system was designed and developed to improve the efficiency and accuracy of membership data management. This system was built using the Waterfall system development method, with stages including needs analysis, system design, implementation, testing, and maintenance. QR Code technology serves as a unique identifier for each member, stored in the database and can be scanned using a digital device to expedite the identification process. System testing results indicate that implementing QR Codes in the member registration system can accelerate the library's book borrowing process at the school, including registration, data retrieval, and member verification, by up to 80% compared to manual methods. Therefore, this system can help the library improve service effectiveness, minimize data input errors, and support more modern and integrated library administration.

This study aims to develop an Indonesian traffic sign detection system using a transfer learning approach to improve road safety and traffic efficiency. The dataset was obtained from Kaggle and consists of 2,100 images across 21 traffic sign classes. The research stages include data collection, preprocessing to reduce noise and normalize image brightness, object detection using YOLOv5, and classification based on transfer learning with ResNet, VGG-16, and MobileNet architectures. Model performance was evaluated using accuracy, precision, recall, and F1-score metrics. Experimental results indicate that the YOLOv5 model is capable of detecting traffic sign objects; however, the classification performance remains relatively low, with a mean Average Precision (mAP) value of 0.17. These findings suggest that further optimization is required in data preprocessing, dataset quality, and model parameter tuning to achieve better performance. This study demonstrates that transfer learning has significant potential for developing computer vision-based traffic sign detection systems, although further improvements are necessary to ensure robustness under real-world Indonesian traffic conditions.

Digital transformation in the public sector has encouraged the adoption of Artificial Intelligence (AI) as a strategic instrument to enhance the effectiveness and quality of public service delivery. In Indonesia, the implementation of AI within the public administrative system remains at an early stage and faces various structural, regulatory, and ethical challenges. This study aims to analyze the opportunities, challenges, and ethical implications of AI implementation in Indonesia’s public administration. The research employs a qualitative approach through literature review and policy analysis of governmental digital transformation regulations. The findings indicate that AI holds significant potential to improve bureaucratic efficiency, service transparency, and data-driven decision-making processes. However, regulatory gaps, limited digital literacy among public officials, the risk of algorithmic bias, and data protection concerns constitute major obstacles to its effective implementation. The novelty of this study lies in integrating public administration management analysis with a public service ethics framework grounded in good governance principles within the context of AI implementation in Indonesia. This study recommends strengthening regulatory frameworks for AI in the public sector, enhancing human resource capacity, and developing ethical guidelines for AI utilization to ensure that public services remain accountable, equitable, and oriented toward the public interest.

The SIAP Application is an innovation developed as a solution to support the archiving business process in the Planning Bureau. Currently, most employees still use computers and a web-based cloud system developed by Pusdatin using the PHP programming language as a storage medium for files that are no longer actively used and are categorized as dynamic archives. However, the cloud system does not have a well-structured archive management system, which often causes difficulties when employees need to retrieve archived files. As a result, employees must search for files manually by checking archived documents one by one in the cloud. This process is time-consuming and may lead to problems such as difficulties in finding files and the risk of data loss. Based on these conditions, the SIAP Application was developed to improve the effectiveness and efficiency of archive management in the Planning Bureau.The SIAP Application has an advantage in the archiving process, where employees can easily search for archives using the letter number or subject that has been entered into the system. The system will automatically display the required archive, making the retrieval process faster, more accurate, and more organized compared to the previous cloud system.The development of the SIAP Application uses PHP and HTML as the programming languages, with Bootstrap and Tailwind CSS as the user interface frameworks, and MySQL as the database. The system development method used is the Waterfall model, problem analysis is carried out using the PIECES method, and system testing is conducted through black-box testing and the System Usability Scale (SUS) to measure system usability.

 Road infrastructure development is an important factor in supporting community mobility and equitable regional development. However, road construction data management in Palembang City still faces various problems, such as scattered data, lack of integration, and not yet presented in a map-based visual form. This study aims to implement a Geographic Information System (GIS) as a medium for location mapping and presenting road construction data information in Sematang Borang and Kalidoni Districts, Palembang City. The methods used include field observation, road construction data collection and verification, GPS coordinate point retrieval, spatial and non-spatial data processing, and the development of a GIS system based on interactive digital maps. The results of the study indicate that the system is able to present road construction information in a structured, accurate, and easily accessible manner. This GIS helps improve the efficiency of the monitoring process, data management, and preparation of road construction reports at the Palembang City Public Works and Housing Agency. Thus, the application of GIS can be a supporting solution in decision-making and encourage the digitalization of road infrastructure data management.

This study examines the role of agents in the renewal process of cargo ship construction safety certificates at the Merak Banten Harbormaster and Port Authority Office (KSOP), using a case study of PT. Vinici Samudera Agencies, Merak Branch. The study aimed to determine the role of agency companies in assisting shipowners in fulfilling certification obligations and to examine certificate renewal procedures in accordance with legal provisions and shipping safety standards. The research methods employed included a field approach through direct observation, interviews, and a literature review of relevant literature, regulations, and official documents. Based on the research findings, PT. Vinici Samudera Agencies plays a significant role in processing shipping administrative documents, coordinating with the KSOP, ensuring compliance with applicable legal provisions, and providing technical guidance to ensure ships remain seaworthy. The agency's role has been proven to increase time efficiency, reduce the risk of delays, and provide legal certainty in the certificate renewal process. Therefore, the presence of ship agents is a strategic factor in supporting the smooth operation of cargo ships at the Port of Merak.

This study aims to analyze production cost efficiency through the use of self-formulated feed based on rice bran in laying hen farming in Kutamandiri Village. Feed costs represent the largest component of production expenses in laying hen enterprises, reaching up to 60–70% of total operational costs. The research employed a descriptive quantitative approach using primary data collected through observation, interviews, and cost-revenue recording during one production period. Data were analyzed using cost structure analysis and Revenue-Cost (R/C) ratio to determine business feasibility. The results indicate that the use of rice bran-based self-formulated feed reduced feed costs and lowered total production expenses. The calculated R/C ratio was 1.43, indicating that the enterprise is financially feasible and profitable. Additionally, the findings suggest that utilizing locally available feed resources such as rice bran can improve cost efficiency, reduce reliance on external feed supplies, and enhance the sustainability of small-scale laying hen enterprises. This research provides valuable insights for farmers in Kutamandiri Village and other similar agricultural communities looking to optimize production costs and improve their profitability by adopting cost-effective, locally sourced feed options.

This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.

Tambak Mother and Child Hospital experienced a 15% decline in patient visits in 2024, involving both new and returning patients. This decline highlights the importance of patient loyalty, as loyal patients are more likely to continue using hospital services and recommend the hospital to others. This study aims to examine the effects of social media marketing and patient experience on patient loyalty, with patient engagement as a mediating variable.This study employed a quantitative causal research design. Data were collected from 190 patients using purposive sampling. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was used to analyze the relationships among variables.The results indicate that social media marketing, patient experience, and patient engagement simultaneously have a significant effect on patient loyalty. Individually, social media marketing, patient experience, and patient engagement each show a positive and significant influence on patient loyalty. In addition, social media marketing and patient experience positively affect patient engagement. The findings further confirm that patient engagement mediates the relationships between social media marketing and patient loyalty, as well as between patient experience and patient loyalty.These findings suggest that hospital management should strengthen interactive communication through social media platforms, particularly Instagram, improve service efficiency by increasing staffing levels, and enhance service quality through friendly staff behavior and faster service processes. Future research is recommended to include broader samples across Mother and Child Hospitals and incorporate additional variables such as patient satisfaction, service quality, and trust.

The rapid growth of Indonesia’s banking industry has encouraged various corporate actions, such as mergers, to enhance efficiency and competitiveness. However, post-merger system integration often creates issues for customers, particularly the increase in credit collectability caused by data migration errors. This study aims to analyze the legal protection and liability of banks toward customers adversely affected by the merger process. The research employs a normative juridical approach through legislation review and case study analysis. The findings indicate that customer legal protection operates both preventively and repressively. Preventive protection is regulated under the Financial Services Authority Regulation (POJK) No. 6/POJK.07/2022, emphasizing transparency, education, and data security principles. Meanwhile, repressive protection is carried out through internal bank complaint mechanisms, the Financial Services Alternative Dispute Resolution Institution (LAPS SJK), and civil lawsuits under Articles 1365 and 1243 of the Indonesian Civil Code. The study concludes that banks are legally responsible for restoring customers’ rights by correcting SLIK data, issuing clarification letters, and providing material and immaterial compensation. Upholding prudential principles and consumer protection is essential to maintaining public trust in the post-merger banking system.

The management of village development program archives plays a vital role in supporting effective, transparent, and accountable village governance. However, in many villages, including Kalembu KanaiKa Village in Wewewa Barat District, archive management is still conducted conventionally without the support of a structured information system. This condition creates several challenges, such as difficulties in accessing data, low administrative efficiency, and weak documentation and accountability of village development activities. Therefore, this study aims to examine the development of an information system for managing village development program archives based on local conditions and needs. The research seeks to identify the actual condition of archive management, analyze constraints faced by village officials, and formulate directions for developing an appropriate archive management information system in Kalembu KanaiKa Village. This study employed a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and document analysis involving village officials responsible for archive management and development program implementation. The results reveal that archive management has not been optimal due to limited human resources, inadequate facilities, and minimal use of information technology. Despite these limitations, village officials show readiness and willingness to adopt a simple and user-friendly archive management information system tailored to the village’s social and institutional capacity. These findings indicate that the development of archive information systems requires not only technical solutions but also attention to social, institutional, and capacity-building aspects.

Detention is one of the most coercive measures in the criminal justice process and is intended to ensure the effectiveness of criminal proceedings. In many legal systems, public prosecutors are granted authority to order detention against suspects or defendants under specific legal requirements. However, the practical effectiveness of detention by public prosecutors in achieving procedural objectives and safeguarding legal rights remains a subject of debate. This study aims to examine the effectiveness of detention carried out by public prosecutors against perpetrators of criminal acts, focusing on its legal basis, implementation, and impact on the criminal justice process. Using a normative juridical approach supported by qualitative analysis of legislation, legal doctrines, and relevant case studies, this research evaluates whether prosecutorial detention fulfills principles of legality, necessity, proportionality, and human rights protection. The findings indicate that while detention by public prosecutors can enhance procedural efficiency and prevent obstruction of justice, its effectiveness is often constrained by inconsistencies in application, weak judicial oversight, and potential risks of arbitrary detention. This study concludes that strengthening legal safeguards, standardizing detention criteria, and enhancing accountability mechanisms are essential to ensure that detention by public prosecutors remains both effective and compliant with the rule of law.

Heavy equipment effectively plays a key role in ensuring productivity and efficiency in the precast concrete industry of spun pile concrete at PT Adhi Beton Purwakarta. One of the heavy equipment that plays an important role is the mobile crane, especially for moving large concrete components. In this study, field data was processed by analyzing the productivity and efficiency of the Tadano GR-500EXL type mobile crane with a capacity of 50 tons. Current problems are high idle time, lack of operational synchronization, and suboptimal utilization of technological features on the crane unit. The results show that spun pile concrete weighing 6.78 tons based on the analysis of heavy equipment productivity is 40.68 tons/hour with the number of mobile crane heavy equipment needed as many as 2 units, and the efficiency for crane heavy equipment reaches around 68%. The amount of productivity and needs are to support the target of achieving precast concrete production, especially spun pile concrete. Thus, it is expected that the amount of productivity and the number of mobile crane heavy equipment needs are optimal to support production.

This study discusses the delivery process of Full Container Load (FCL) from the Container Freight Station (CFS) to the Container Yard (CY) at MTKI Port (Masaji Tatanan Kontainer Indonesia) by the shipping agency (EMKL) PT. Elang Sriwijaya Palembang. This FCL delivery process is a critical stage in the shipping logistics chain as it ensures that containers fully loaded from the stacking warehouse can be placed in the port's stacking yard safely and in accordance with procedures. Shipping documents and administrative completeness are also vital components that must be fulfilled to ensure the container transfer process runs smoothly and complies with Port regulations. The purpose of this research is to identify the stages of the FCL delivery process, the parties involved, the obstacles faced during the container transfer process, and the solutions implemented to overcome them. The results show that the FCL delivery process involves several steps, starting from the issuance of shipping documents, administrative inspection, and coordination with port authorities, to the actual transfer of containers to the CY. Furthermore, obstacles were found in the form of administrative delays, limited loading and unloading equipment, and coordination issues between the EMKL and the port operator. This research is expected to serve as a reference for EMKL companies and related institutions in improving the effectiveness of the FCL delivery process, thereby supporting the smooth flow of goods at the port and enhancing the efficiency of Indonesia's maritime logistics activities. The methods used in preparing this paper are field research and library research methods.

This study seeks to investigate the role of Fear of Missing Out (FOMO) and financial technology (fintech) in influencing Generation Z's investment decisions through a literature review approach. The rapid advancement of digital technology and the growing use of social media have transformed the financial behavior of young people, such that investment decisions are no longer solely based on rationality but are also shaped by psychological factors. The method used in this study is a literature review, which involves analyzing scientific articles indexed at both national and international levels published between 2021 and 2025. The findings indicate that FOMO can enhance investment participation, yet it also risks prompting impulsive and less rational decision-making. On the other hand, fintech contributes by simplifying access to financial services, improving transaction efficiency, and expanding financial inclusion. Nevertheless, real-time features on fintech platforms may amplify users' emotional responses, thereby magnifying the impact of FOMO. Accordingly, this research underscores the importance of financial literacy and prudent technology use to foster more rational investment decisions among Generation Z.

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.