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Penelitian ini dilakukan untuk mengevaluasi sejauh mana implementasi Sistem Informasi Akuntansi (SIA) digital berkontribusi pada peningkatan kualitas laporan keuangan yang dihasilkan oleh penjual E-Commerce. Penelitian ini menerapkan kerangka kuantitatif menggunakan metode survei terhadap 119 penjual E-Commerce yang telah mengimplementasikan SIA digital. Data dikumpulkan melalui kuesioner, pengolahan data selanjutnya dilakukan melalui prosedur regresi linier sederhana dengan bantuan aplikasi SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat kinerja SIA digital memberikan pengaruh positif dan signifikan secara statistik terhadap standar laporan keuangan. Hasil ini menegaskan bahwa adopsi mekanisme akuntansi digital yang berfungsi dengan baik mampu meningkatkan relevansi, keandalan, ketepatan waktu, dan keterbandingan keluaran pelaporan keuangan. Dengan demikian, pemanfaatan SIA digital secara optimal memainkan peran penting dalam meningkatkan kualitas pelaporan keuangan bagi penjual E-Commerce.

Social emotional development in early childhood is an important foundation for children's psychological and social functioning in later stages of development. This process is greatly influenced by the quality of interactions within the family environment, including the level and quality of the father's involvement in parenting. Although various studies show that fathers play a significant role in shaping children's emotional regulation, independence, and social competence, studies that systematically integrate the role of fathers within the framework of psychosocial and sociocultural development theory are still relatively limited. This study aims to critically analyze the role of fathers in shaping the emotions and socialization of early childhood based on the perspectives of Erik Erikson's psychosocial development theory and Lev Vygotsky's sociocultural theory. This study uses a qualitative approach with a Literature Study Review (LSR) method of reputable national and international journal articles, academic books, and scientific proceedings published in the period 2020–2025. The data were analyzed through thematic synthesis and conceptual analysis. The results of the study show that consistent, responsive, and supportive father involvement contributes significantly to the development of emotional regulation, self-confidence, social initiative, and adaptive social interaction skills in children. These findings confirm the relevance of Erikson and Vygotsky's theories and provide theoretical and practical implications for the development of family parenting patterns and early childhood education policies that encourage optimal father involvement.

The rapid growth of information technology has encouraged small and medium-sized food businesses to adopt digital systems in order to improve service quality and operational efficiency. Ayam Goreng Pakdhe, a local culinary business, still relies on manual ordering processes that often lead to order inaccuracies, slow service, and limited access to sales data. This study aims to design and develop a web-based ordering system for Ayam Goreng Pakdhe using the Spiral software development method, which emphasizes iterative development, risk analysis, and continuous user feedback. The research method consists of requirement analysis, system design, implementation, and evaluation carried out in repeated cycles according to the Spiral model. Data were collected through observation, interviews with business owners and employees, and analysis of existing business processes. The results show that the proposed web-based system is able to streamline the ordering process, reduce human errors, and provide real-time information on orders and sales reports. Furthermore, the iterative nature of the Spiral method allows the system to be adjusted according to user needs and potential risks identified during development. The implementation of this system is expected to enhance operational efficiency, support better decision-making, and increase customer satisfaction, thereby contributing to the digital transformation of small-scale culinary enterprises.

The transformation of public governance has encouraged a paradigm shift in public service delivery, from an administrative and procedure-oriented approach toward a citizen-centered and value-based model. In this context, public sector marketing has emerged as a strategic instrument to enhance service quality, institutional image, public participation, and trust. This study aims to examine the contemporary implementation of marketing strategies and planning in the public sector, with particular attention to their effectiveness and contextual relevance. The research adopts a qualitative descriptive approach through a systematic literature review of selected scholarly publications addressing public sector marketing, strategy implementation, digital governance, and public service management. The findings indicate that public institutions increasingly apply marketing principles not as commercial activities, but as mechanisms for creating public value through strategic communication, digital engagement, institutional branding, and stakeholder collaboration. However, the effectiveness of implementation varies across organizations and is strongly influenced by leadership capacity, human resources competence, organizational culture, and technological support. The study also reveals that public sector marketing strategies must be adapted to social, cultural, and institutional contexts, as private-sector models cannot be directly transferred. Theoretically, this study strengthens the positioning of marketing as an integral component of public governance. Practically, it provides insights for public organizations to develop contextual, responsive, and sustainable marketing strategies to improve public service performance and trust.

Steganography is a technique for hiding secret data within digital media such as images, audio, and video without causing noticeable visual changes. In video media, this technique offers advantages because each frame can be utilized dynamically, resulting in a larger data embedding capacity. However, conventional methods such as fixed-number Least Significant Bit (LSB) embedding still face limitations in balancing visual quality, embedding capacity, and resistance to compression or noise. To address these challenges, this study proposes an Adaptive Video Steganography Method based on Multi-Bit LSB that employs brightness, texture, and motion analysis for each frame to determine the number of embedding bits adaptively. The system adjusts the embedding capacity according to the local characteristics of the video: areas with high texture or rapid motion are assigned more bits, while static or low-texture areas use fewer bits to preserve visual quality. After the embedding process, the video quality is evaluated using PSNR (Peak Signal-to-Noise Ratio) and SSIM (Structural Similarity Index Measurement) to assess its similarity to the original video. Experimental results show a PSNR value of 45.86 dB and an SSIM value of 0.9441, Thus, the proposed adaptive method proves to be efficient, robust against disturbances, and capable of maintaining data security without compromising visual quality, making it highly suitable for implementation in multimedia-based information security systems.

The increasing elderly population in Indonesia necessitates the development of more comprehensive health services, yet various obstacles continue to hinder the fulfillment of these needs. This study aims to identify the main barriers experienced by older adults in accessing contemporary healthcare services and to outline the essential health service needs relevant to this age group. A literature study method was employed by analyzing scientific publications related to elderly health across physical, social, economic, and healthcare system dimensions. The findings indicate that older adults encounter limitations such as reduced mobility, low health literacy, insufficient elderly-friendly facilities, high healthcare costs, and a shortage of healthcare professionals trained in geriatrics. Meanwhile, their primary health service needs include continuous promotive and preventive care, easily accessible healthcare facilities, family support in managing health routines, and user-friendly health technologies. These results highlight the importance of developing more inclusive, affordable, and sustainable health services to improve the quality of life of the elderly in Indonesia.

Steganography is a method to hide confidential messages in digital media so that they are not detected by unauthorized parties. Unlike cryptography which protects the content of messages through encryption, steganography hides the message itself. One popular technique is the Least Significant Bit (LSB), which replaces the least important bit on the pixel with a secret message bit. However, conventional LSB methods such as 1-bit or 3-bit have limitations due to the compromise between insertion capacity and visual quality of the media. This study proposes an LSB-based video steganography method with an adaptive multi-bit embedding approach. This technique determines the number and position of bits that are dynamically inserted based on the local brightness and texture levels of each video frame, with Laplacian operators used to analyze both high and low textured areas. The process includes frame and audio extraction, frame-by-frame embedding, inserted video reconstruction, and decoding using video cover references. The evaluation was carried out quantitatively using the Peak Signal-to-Noise Ratio (PSNR) and Structural Similarity Index (SSIM) metrics, as well as qualitatively through visual comparison. The results showed that the adaptive multi-bit method was able to maintain visual quality with a PSNR of 45.23 dB and SSIM of 0.9424, and increased the insertion capacity by up to 2–3 times compared to the 1-bit adaptive method. Thus, this approach effectively balances imperceptibility and insertion capacity on dynamic video steganography systems.  

The development of information technology requires service companies to improve the effectiveness and quality of their services, including in the field of electrical installation services. CV Givas Jaya Sentosa still faces problems in managing orders, customer data, and technician scheduling, which are done manually, resulting in inefficiency. This study aims to design and build a web-based electrical installation service provider information system using the Object Oriented Analysis and Design (OOAD) method. The research method used is qualitative with a research and development (R&D) approach, through data collection techniques such as observation, interviews, and documentation. The system is designed using Unified Modeling Language (UML) modeling and implemented as a web application. The results of the study show that the system is able to simplify the service ordering process, improve service and technician data management, and help monitor work status in an integrated and real-time manner. Thus, this information system can improve operational efficiency and service quality at CV Givas Jaya Sentosa.

Educational inequality persists across ASEAN despite improvements in enrollment and literacy, reflecting structural rather than merely access-related challenges. This study examines how governance structures, financing mechanisms, institutional capacity, and socio-economic stratification interact to produce disparities in educational access, participation, and progression. Using a qualitative-dominant mixed-methods design with cross-national comparative policy analysis, the research integrates macro-level quantitative indicators with in-depth qualitative evaluation of policy frameworks across ASEAN member states. Findings reveal that while primary enrollment approaches universality, secondary and tertiary education exhibit pronounced attrition, particularly among rural, low-income, and minority populations. Centralized governance, equitable public financing, and targeted support correlate with higher retention and reduced disparities, as evidenced in high-performing systems such as Singapore, whereas decentralized or under-resourced systems exacerbate structural inequities. Moreover, digital access and institutional capacity emerge as critical factors influencing educational trajectories. The study underscores that addressing inequality requires systemic reforms integrating governance coordination, progressive financing, institutional strengthening, and equity-focused interventions. By foregrounding structural determinants and cross-national variation, this research contributes to theoretical and policy debates on educational equity, providing evidence-based guidance for ASEAN strategies aimed at achieving inclusive, high-quality education across diverse socio-economic and geographic contexts.

The public complaint system is an important facility for the police institution to improve the quality of public services, particularly in receiving, processing, and following up on various reports and complaints from the public. However, in practice, the complaint process is still largely carried out manually, such as through face-to-face interactions, paper-based forms, or direct communication that is not well documented. This gives rise to problems such as delays in handling, difficulties in tracking the history and status of reports, low work efficiency of officers, and limited transparency of information for reporters. These problems ultimately affect the level of public trust in the police institution. This study aims to design a web-based public complaint information system that supports a more structured, measurable, and transparent complaint management process. This system is designed by implementing the Kanban method as a workflow management tool that allows for prioritization, monitoring the handling process, and tracking the status of complaints in real time. The research methods include a literature review related to information systems and the Kanban method, direct observation of the existing complaint process, interviews with stakeholders, system requirements analysis, modeling using UML (Use Case Diagram, Activity Diagram, Sequence Diagram), and database design using Entity Relationship Diagram (ERD). The results of this research resulted in the design of a web-based public complaints information system that can facilitate complaint data recording, report management and status updates, task assignments to officers, performance monitoring, and complaint status notification to the public.

This study's objective is to describe the implementation of teaching modules as a Christian Religious Education learning strategy at Palangka Raya Christian High School. Teaching modules are used as learning tools in the Merdeka Curriculum to help teachers design structured, contextual, and student-centered learning. Seventeen students in the tenth grade served as research subjects for this study, which employed a descriptive qualitative method. Data collection was carried out thru observation of the learning process, analysis of learning documents, and evaluation results of student learning. The study's findings show that the implementation of teaching modules is able to support the systematic implementation of learning, increase students' active participation in discussions and group activities, and help achieve fairly good assessment results. Nevertheless, some constraints were found in the implementation of learning, such as time limitations and supporting facilities. Overall, the implementation of the teaching module has positive implications for improving the quality of the Christian Religious Education learning process and outcomes, and has the potential to be developed sustainably to shape students' character based on Christian values.  

This research examines law enforcement against immigration violations and the factors influencing the effectiveness of border crossing inspection at the Immigration Checkpoint (TPI) of Tanjung Perak, Surabaya. Immigration inspection plays a vital role in safeguarding national sovereignty and monitoring cross-border human movement. Using a normative juridical approach with statutory and conceptual approaches, the findings demonstrate that enforcement procedures include document verification, identification of violations, administrative actions, and deportation in accordance with Law Number 6 of 2011 concerning Immigration. Common violations found include misuse of stay permits, travel document forgery, unauthorized border crossers, and illegal activities by foreign nationals beyond visa provisions. However, implementation still faces challenges such as limited human resources, inadequate infrastructure, and weak inter-agency coordination. Several factors affect the effectiveness of inspections, including personnel quality, technological support, legal frameworks, infrastructure capacity, traveler volume, inter-agency cooperation, political and international relations factors, socio-cultural dynamics, financial and logistical support, as well as internal supervision and accountability systems. The research concludes that institutional capacity building, policy integration, regulatory harmonization, and strengthened internal supervision are essential to ensure optimal immigration control at TPI Tanjung Perak in facing global challenges.

This study aims to design a web-based information system for vehicle management and monitoring at Bengkel Merdeka Motor, which previously relied on manual recording processes. Manual data management caused several problems, including data loss, inaccurate records, difficulties in monitoring service progress, and delays in report generation. This research applies the Object-Oriented Analysis and Design (OOAD) method supported by Unified Modeling Language (UML) to analyze system requirements and design the proposed system. The research methodology includes requirements analysis, analysis of existing and proposed systems, system design, and user interface design. The proposed system integrates vehicle data management, service offers, work orders (SPK), service progress monitoring, invoice generation, and automatic monthly reporting into a single web-based platform. The results show that the designed system improves data accuracy, operational efficiency, and transparency of service information. In addition, real-time monitoring features support better coordination between administrators and mechanics. The implementation of this system is expected to enhance service quality, reduce administrative errors, and support managerial decision-making at Bengkel Merdeka Motor.

Long-term treatment adherence is critical for schizophrenia patients, yet non-adherence remains a significant global challenge, contributing to relapse, re-hospitalization, and increased healthcare costs. Understanding the underlying multidimensional factors is crucial for developing effective interventions. This systematic literature review aims to identify and categorize the dominant factors contributing to medication non-adherence among schizophrenia patients, based on current quantitative evidence (2019-2024). A systematic search of Google Scholar and PubMed targeted quantitative cross-sectional studies using the PICOST framework. Article selection followed PRISMA guidelines, and quality was assessed using the JBI Critical Appraisal Checklist. Seven articles were included in the final narrative synthesis. The synthesis confirms that non-adherence is multifactorial. Identified factors were categorized into three groups: (1) Patient-related factors (e.g., poor illness insight, feeling cured, treatment fatigue); (2) Treatment-related factors (e.g., medication side effects, therapy duration); and (3) System and social factors (e.g., low family support, stigma, poor therapeutic alliance). Non-adherence is a complex issue arising from the interplay of patient, treatment, and social factors. Low family support and poor patient knowledge consistently emerge as key determinants. Interventions require a holistic approach extending beyond pharmacotherapy, focusing on comprehensive psychosocial education for patients and families, active side-effect management, and strengthening the family's role in care.

Transformational leadership has a strong and positive impact on employee performance across various organizational sectors. This leadership style, which is based on four main dimensions—Idealized Influence, Inspirational Motivation, Intellectual Stimulation, and Individualized Consideration plays a very important role in creating a shared vision, driving high internal motivation, and producing positive change. Research shows that this positive influence is often affected by factors such as commitment to the organization, job involvement, and organizational behavior. By encouraging employees to put aside personal interests to achieve collective goals, transformational leaders enhance effectiveness, productivity, and the quality of work outcomes. Bass's theory (1985) states that this leadership style drives performance beyond normal expectations. The conclusion of this study emphasizes that the application of transformational leadership style is crucial for organizational management in efforts to improve the quality of human resources. Companies are advised to conduct leadership training that focuses on developing emotional intelligence and visionary communication skills for managers.

Knee osteoarthritis (OA) is one of the leading causes of disability among the elderly population. This degenerative joint disease is characterized by progressive damage to the articular cartilage and structural alterations of the knee joint, resulting in pain, reduced mobility, and diminished quality of life. This Community Service Program (PKM) aimed to promote early detection of knee OA through simple radiological screening as a preventive strategy to reduce the risk of musculoskeletal disability. The activity was conducted at Asisi Church, South Jakarta, involving 87 participants aged 54–87 years (mean 70.77 ± 7.32 years). Radiological examination was performed using standard anteroposterior knee X-rays, and results were classified according to the Kellgren–Lawrence grading system. Findings revealed that 98.9% of participants exhibited radiological signs of OA, predominantly grade II (60.9%), followed by grade III (21.8%), grade I (11.5%), and grade IV (4.6%), while only 1.1% showed normal results. Female participants (74.7%) predominated across all OA grades, indicating hormonal and biomechanical influences on disease progression. The mean age increased with OA severity, supporting the degenerative theory that aging leads to decreased chondrocyte function and cartilage elasticity. In addition to screening, participants received education on weight management, muscle strengthening exercises, and injury prevention. The results demonstrate that simple radiological screening is an effective, practical, and cost-efficient community-based approach for early detection of knee OA. Integrating such preventive strategies within primary care systems could significantly reduce the burden of disability among the elderly population.

One of the classic problems of Semarang City as a metropolitan city is related to the arrangement of the transportation system until now not resolved comprehensively. The arrangement of transportation in Semarang City as a trigger for the emergence of problems disproportionate number of vehicles to the number of passengers or residents compared to the volume of roads passed by motorized vehicles in Semarang City. With the increasing population of Semarang City on the one increasing motorized vehicles, the increasing number of motorized vehicles if not balanced with the number or volume of roads passed by motorized vehicles every day, every hour has the consequence of congestion and chaos on several roads in Semarang City. Referring to these conditions, the Semarang City Government is trying to overcome transportation problems by organizing road-based public transportation known as BRT or Bus Rapid Transit Trans Semarang which was first rolled out on September 18, 2009. The legal aspects that underlie the BRT (Bus Rapid Transit) Trans Semarang service are Law No. 22 of 2009, No. 25 of 2009. The Trans Semarang Bus Rapid Transit (BRT) service is expected to address transportation management issues in Semarang, a growing metropolitan city. In this qualitative study, the researcher describes the quality of BRT implementation in Semarang from a legal perspective.

The Aceh Sharia Court has special authority to enforce Qanun Jinayat as part of the implementation of Aceh's privileges in the legal field. This research aims to analyze the effectiveness of the Sharia Court in enforcing Qanun Jinayat in Aceh. The research method used is normative legal research with a statutory regulatory approach and a conceptual approach. The research results show that the Sharia Court has carried out judicial functions in accordance with its authority in examining, adjudicating and deciding jinayat cases. The research results reveal that the effectiveness of enforcing Qanun Jinayat still faces a number of obstacles, including limited resources of the judicial apparatus, differences in public understanding of jinayat law, and coordination between law enforcers that is not yet optimal. This research concludes that the Sharia Court functions in enforcing Qanun Jinayat, but it requires improving institutional quality and legal system support so that the objectives of enforcing sharia law can be achieved optimally.

Non-Cash Food Assistance (BPNT) is a government assistance program aimed at poor or underprivileged communities, distributed monthly through electronic accounts and used specifically to purchase basic necessities at designated E-Warong stores. However, in reality, the implementation of the BPNT program in the field still faces comprehensive challenges, such as issues related to targeting inaccuracy and the quality of food obtained by KPM not always meeting standards. The purpose of this study is to explore the evaluation of the Non-Cash Food Assistance (BPNT) program policy through a Systematic Literature Review (SLR) approach, so that researchers can trace various empirical findings regarding the implementation of the Non-Cash Food Assistance program policy in several regions. The policy evaluation model used is William N Dunn's model, which includes six indicators, namely effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The results of this study are expected to provide a comprehensive and in-depth picture of the phenomenon being studied in an objective and systematic manner, and can be used as a reference for government agencies in evaluating and optimizing the implementation of the BPNT program policy so that it becomes a more effective and sustainable social assistance program.

This research investigates the development of integrated operational systems connecting terminal and ship operations for docking and berthing time optimization through systematic analysis of historical data. Port efficiency depends critically on minimizing vessel turnaround time, with berth allocation, docking procedures, and cargo operations coordination determining overall port productivity and competitiveness. Through qualitative analysis involving port operators, terminal managers, ship agents, harbor masters, and operations research specialists, this study examines how historical operational data can inform intelligent coordination systems improving berthing efficiency. Results demonstrate that data-driven integration systems incorporating predictive analytics, automated scheduling, and coordinated workflows can reduce average berth turnaround time by 15-30%, improve berth utilization by 20-35%, and decrease operational conflicts by 40-60% through optimized allocation and proactive coordination. Key implementation challenges include data quality and availability, system integration complexity, organizational coordination barriers, and resistance to automated decision support. Findings reveal that historical data-based optimization represents transformative advancement from experience-based scheduling to evidence-driven operational planning supporting port efficiency enhancement, capacity maximization, and service reliability improvement. This research contributes to port operations literature by providing practical frameworks for data-driven berthing optimization applicable to diverse port operational contexts.