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BPJS Health is a legal entity formed to administer the health insurance program with the aim of protecting the entire community with affordable premiums and providing wider service coverage for the entire community. BPJS health services focus on first level health services (FKTP/first level health facilities). Due to the sensitive nature of health information stored and managed by BPJS Health, it is important to ensure that the information systems used are safe from cyber attacks and data leaks. The stages of a BPJS Health service audit are determining audit objectives, identifying services using the framework, capability level analysis, testing controls and evidence at the capability level, verifying results, and compiling audit results reports and recommendations. Audits carried out for services that focus on Process Domains DSS01 and DSS02. The measurement result is 2.5 because the value rounding index means the results are at level 3 (established process), that is, currently the processes in each process domain have been identified and standardized well so that the library service system is stable for implementation, while the expected level is at level 4 so there is a gap of 1.5. To be able to overcome the existing gap, a recommendation was made, namely to maximize the alignment of Company Operational Standards (SOP) with applicable policies.

This study aims to analyze the role of private equity in resolving failed banks following the 2008 financial crisis and its impact on financial stability. Using a qualitative literature review method, this research examines 30 related studies covering restructuring efficiency, capital stability, operational innovation, and market concentration risks. The findings indicate that private equity can expedite the resolution of failed banks through effective restructuring and improved operational efficiency. However, challenges such as moral hazard risks and market concentration require strict regulatory oversight. The contribution of private equity to financial stability is contextual, depending on market structures and local regulations. This research provides strategic insights for policymakers to optimize the benefits of private equity in the financial sector.

This study aims to conduct a semantic literature review related to the influence of financial factors such as Non-Performing Loans (NPL), bank size, corporate social responsibility (CSR), and adoption of electronic banking on bank performance in Indonesia. This study is relevant in providing an overview of how these factors affect bank performance and how they interact with each other in the context of the Indonesian banking sector. Method: A semantic-based literature review was conducted by identifying and categorizing relevant articles published between 2016 and 2023. The articles were analyzed based on keywords and phrases related to key topics such as NPL, bank size, CSR, and adoption of electronic banking. Literature data was selected from various reputable sources such as Google Scholar, Scopus, and JSTOR. Key Findings: This study found that NPL has a significant negative impact on bank profitability, while bank size can improve operational efficiency. CSR contributes to increasing public trust, which has an impact on financial performance. In addition, the adoption of e-banking has been shown to improve operational efficiency and consumer trust, which leads to improved bank financial performance. Contribution:This article contributes to the development of studies on bank financial performance in Indonesia, by linking internal and external factors that affect bank efficiency and profitability. This study also offers insights for policymakers and practitioners in formulating strategies to improve bank performance.

Micro, Small, and Medium Enterprises play a vital role in the Indonesian economy, but often face challenges in adopting digital technology. This community service aims to analyze the impact of implementing a digital menu as a tool for empowering Micro, Small, and Medium Enterprises, especially in the culinary sector. Digital menus are identified as innovations that not only facilitate business management but also improve customer experience through faster and more accurate access to information. This study uses a qualitative approach with an interview method on several Micro, Small, and Medium Enterprises in SWK Semolowaru, Surabaya. The results of community service that have been carried out are known that the use of digital menus significantly increases operational efficiency, reduces printing costs, and expands market reach through integration with digital platforms. the main challenges faced are limited human resources in mastering technology and the need for ongoing training. Therefore, support from the local government and related parties is needed to provide comprehensive training programs to improve the digital competence of Micro, Small, and Medium Enterprises. Empowering Micro, Small, and Medium Enterprises through digital menus has great potential to increase competitiveness in the digital era, thereby encouraging inclusive economic growth.

This activity was carried out at Padhepokan Panji Asmoro Bangun, an art center with panji masks as a typical culture of Malang Regency, East Java, Indonesia. This assistance is carried out by the Abdimas Team under the ADAI organization, via hybrid (offline and online). The purpose of this assistance is to provide assistance on how to calculate the selling price of tour packages using a cost approach. The mentoring methods used are lecture methods and training in the form of demonstrations. The results of the assistance show that there has been no determination of an appropriate and affordable selling price for the community. The selling price used so far is only an estimate and does not use calculations of the related cost elements. The advice is to pay attention to 5 (five) stages in determining the selling price of tour packages, including market research, identifying cost elements, calculating operational costs, determining profit margins, and calculating the selling price of tour packages.

This research aims to analyze the use of Internet of Things (IoT) technology in the marketing strategy of the oil and gas industry in Indonesia, with a focus on aspects of compliance with applicable oil and gas laws and regulations. The use of IoT technology has brought significant changes in various industries, and the oil and gas sector is no exception. In this context, this research will investigate how IoT technology can be used in oil and gas marketing strategies to improve operational efficiency, supervision, and compliance with oil and gas law regulations in Indonesia. The importance of compliance with oil and gas law regulations cannot be separated from the broader legal framework, namely the 1945 Constitution of the Republic of Indonesia (UUD 1945). The 1945 a Constitution is the Indonesian constitution which establishes the basic principles of the state, including the management of natural resources, including oil and gas, which are in the national interest. In this research, the use of IoT technology in oil and gas marketing strategies will be analyzed by considering the perspective of compliance with applicable oil and gas law regulations, which are part of the legal framework regulated by the 1945 Constitution and support state sovereignty in managing natural resources. Through literature analysis and case studies of the oil and gas industry in Indonesia, this research aims to provide a deeper understanding of the potential use of IoT technology in the oil and gas industry in Indonesia and its implications for compliance with oil and gas law regulations. It is hoped that the results of this research will provide valuable information for oil and gas companies, regulators, and other stakeholders in formulating effective marketing strategies and complying with applicable regulations. In addition, this research also has the potential to become the basis for further research in this field. By understanding and applying IoT concepts in oil and gas marketing strategies that comply with oil and gas law regulations and the principles set out in the 1945 Constitution, a more efficient, controlled, and sustainable oil and gas industry can be created in Indonesia.

The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.      

Oil and gas exploration is the process of searching, evaluating, and identifying locations beneath the Earth's surface that have the potential to contain oil and natural gas. In Indonesia, the exploration of oil and gas is regulated by Law Number 22 of 2001 concerning Oil and Natural Gas, which "regulates the management of oil and natural gas, including exploration, production, and management of oil and natural gas resources in Indonesia." Indonesia has many companies involved in oil and gas exploration and production, one of which is PT Chevron. The implementation of Security Risk Management based on the 1945 Constitution in the Oil and Gas Exploration Phase at PT Chevron is a strategic step in ensuring operational safety and security in accordance with the principles of the Indonesian constitution. The 1945 Constitution emphasizes the importance of natural resources for national interests. Chevron, as an oil company operating in Indonesia, must comply with regulations and make maximum contributions to the development of the economy and welfare of local communities. Chevron is committed to improving the welfare of local communities through programs for economic development, health, education, and infrastructure. The involvement of the community in the decision-making process is also a key focus for this company.

In a business environment, a company will definitely look for ways to improve employee performance and productivity. To increase employee productivity, of course, companies must optimize facilities and infrastructure to support employee productivity. The use of facilities and infrastructure such as office automation system technology is used to facilitate activities in office processes, increase efficiency in work, reduce errors caused by humans. This research examines the use of office automation systems at PT X in supporting office operational work. The research process uses a qualitative approach with literature studies through previous research in the form of relevant journals and theories to obtain secondary data. This research took place for 1 month from April 2024 to May 2024.  The results showed that the integration of automation systems at PT X had an impact on a significant increase in employee productivity and performance. The results of this study are expected to be an impetus for other organizations to adopt the use of automation technology in an effort to improve the productivity and performance of their employees, and produce a positive impact on the entire organization.  

This research aims to determine the benefits of the presence of financial technology in empowering Micro, Small, and Medium Enterprises (MSMEs) to enhance the economy in Brebes Regency, Central Java. The study adopts a descriptive quantitative and qualitative methodology, gathering data from various sources, various internationally accredited journals, and the Central Statistics Agency. The findings of this research indicate that financial technology has proven to be an effective tool in assisting MSMEs to enhance the economy. By leveraging financial technology appropriately, MSMEs can improve access to capital, operational efficiency, market reach, and financial literacy. Ultimately, this can stimulate the growth of MSMEs and enhance the well-being of the community in Brebes Regency, Central Java.

This study aims to examine the impact of digitalization on technological innovation in Micro, Small, and Medium Enterprises (MSMEs) through a qualitative literature review approach. In the era of digital transformation, MSMEs face various opportunities and challenges. Digitalization has the potential to enhance MSMEs' competitiveness by accelerating product, service, and business process innovation, but it also requires them to overcome limitations such as limited technological skills and financial constraints. By analyzing previous studies using the bivariate probit model, this study finds that digital technology adoption is positively correlated with increased innovation in MSMEs. Digitalization has been shown to expand market access, improve operational efficiency, and strengthen MSMEs' adaptability to changes in the business environment. However, internal and external barriers, such as low digital literacy and limited funding access, remain significant obstacles. This study emphasizes the importance of support from the government and related institutions in providing training and funding access so that MSMEs can fully leverage digitalization for sustainable innovation.

This study analyzes the influence of payment gateways, financial literacy, and digitalization on the financial performance of MSME actors in Brebes Regency, especially Mitra Mandiri MSMEs. MSMEs have a significant role in Indonesia's economy, but they still face various challenges, especially in the aspects of financial technology and digital literacy. Payment gateways enable faster and safer transactions, while financial literacy supports better cash flow management and financial planning. Digitalization also plays a role in improving operational efficiency. This study uses a quantitative method with a survey approach to 51 respondents. Data were collected through questionnaires and analyzed by multiple linear regression to test the relationship between variables. The results of the study show that payment gateways and financial literacy have a positive and significant effect on the financial performance of MSMEs. Payment gateways improve transaction efficiency and expand market access, while financial literacy helps in better financial management. However, digitalization does not have a significant influence on financial performance, showing that the implementation of digital technology still faces obstacles in the adoption and optimal utilization by MSME actors. These findings emphasize the importance of increasing the use of payment gateways and financial literacy education for MSME actors to improve their financial performance.

SMES (Micro, Small and Medium Enterprises) often face significant challenges, especially related to financial and workforce risk management. This research aims to analyze Lela Florist's financial risk management. In this research, a descriptive qualitative approach with interviews was used to collect data from business owners and female employees. The analysis is carried out with a focus on financial risk management strategies, such as product and service diversification, creative promotions, cash flow management, separation of company assets and access to capital. Lela Florist has implemented various strategies to manage financial risks effectively. Diversification of products and services, creative promotions, and utilization of online delivery and ordering services help reduce financial risks and maintain revenue stability. Meanwhile, efficient management of employee costs, employee development and effective performance management increases productivity and maintains service quality. This research shows that Lela Florist's financial risk management has effectively played an important role in the operational success of SMES.  

Juanda International Airport is an airport located in Sidoarjo, East Java Province and is one of 14 airports managed by PT. Angkasa Pura I. The operational activities of Juanda International Airport produce 1.120 /day wastewater. This study aims to determine the quality of wastewater after the treatment process and evaluate the performance of the STP (Sewage Treatment Plant). Evaluation of STP (Sewage Treatment Plant) performance is based on the existence of one unit that is not operating so that the wastewater produced can potentially not meet the predetermined quality standards. The evaluation is carried out by analyzing wastewater sample at the inlet and outlet, discharge and comparing parameter tes results with predetermined standards. The pramaters used as a reference are BOS, COD, TSS, Ammonia, and Total Coliform. The wastewater outlet produced by Juanda International Airport is in accordance with the Minister of Environment and Forestry Regulation Number 68 of 2016 concerning Domestic Wastewater Quality Standards.

This article aims to analyze the level of understanding among Generation Z in Medan, Indonesia, regarding the money market and capital market. The study employs a survey method with questionnaires distributed to 100 respondents aged 18-25 in Medan. The collected data are descriptively analyzed to depict the respondents' knowledge and understanding of the basic concepts, instruments, and operational mechanisms of the money market and capital market. The research findings indicate that although most of Generation Z in Medan are aware of the existence of financial markets, their understanding of the operational details and functions of the money market and capital market remains relatively low. Education and access to information are identified as primary determinants influencing this understanding level. These findings indicate the need for enhanced financial literacy through more intensive and targeted educational programs for this age group in Medan.

This article investigates the adverse impacts of unintentional or operational ship discharges on marine ecosystems and elucidates the significance of Particularly Sensitive Sea Areas (PSSA) as an approach to safeguard the marine environment from international shipping activities. Focusing on IMO resolutions and the United Nations Convention on the Law of the Sea (UNCLOS) framework, the article analyzes the PSSA concept, underscores its role in pollution prevention, and explores inherent limitations. Specifically, it delves into the legal status of PSSA, the binding nature of IMO resolutions, and implementation challenges. Through in-depth analysis, the author concludes the necessity for revising PSSA resolutions to enhance legal clarity and effectiveness in marine environmental protection.    

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.

Abstract. This case study explores the influence of transformational leadership style in facilitating innovation and synergy in an institution. Through the analysis of conceptual relationship diagrams among various operational elements within the organization, this study demonstrates how transformational leadership impacts decision-making processes, innovation, and competency enhancement. In this context, leadership acts not only as a decision maker but also as a motivator inspiring active participation and commitment from team members. The emphasis on consultation and coordination in decision-making illustrates the implementation of democratic practices supporting a collaborative and inclusive work environment. Furthermore, the study identifies innovation as a central pillar driving the institution to adapt to changes and meet the dynamic market needs. Initiatives such as the implementation of modern technology and new approaches in human resource management are illustrated as key components in the organization’s innovative strategy. The findings of this case study underscore that transformational leadership is effective in triggering organizational growth and sustainability by integrating innovation and collaboration. The implications of these findings provide important insights for other institutional leaders in designing leadership strategies that not only direct the organization to achieve its targets but also ensure ongoing adaptation and growth in a continually changing environment. This study offers valuable contributions to the literature on organizational leadership, particularly in the context of institutions operating in the era of globalization and digital transformation.

This research aims to obtain information regarding how much influence operational costs have on the amount of net profit obtained by a company and the author hopes that this research can provide benefits to the company's existence in order to maintain the continuity of a company's production process and provide motivation to become a better company. This research uses a descriptive-comparative research method with a qualitative approach.  According to Adiputra et al., (2021) Descriptive research is research that aims to describe existing phenomena, namely natural phenomena or man-made phenomena, or that is used to analyze or describe the results of the subject, but is not intended to provide wider implications. Research using this method will determine significant relationships between the variables studied so that it will produce conclusions that clarify the picture of the object being studied. Conclusions based on the results of research analysis using descriptive-comparative research methods with a qualitative approach. It can be concluded that from the 15 articles used to explain that operational costs show a very significant and dominant influence on net profit. This can be identified from the 11 articles that use this component.

The Ritel business in Indonesia is growing and increasing every year because it is considered a promising investment with great potential for significant profits. This study aims to understand and evaluate the layout of Retail Lestari's business. The method used in analyzing the data is the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) method. Based on the results of the Activity Relationship Chart (ARC) analysis of Ritel Lestari, the facility prioritized for first construction is the cashier, as the cashier has the highest Total Closeness Rating (TCR) value of 76. Therefore, to facilitate the operational process, the placement of other facilities is prioritized based on their highest relationship values to the warehouse to be in close proximity.