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The implementation of Electronic Medical Records (EMR) in outpatient services aims to improve the efficiency, accuracy, and accessibility of clinical information. However, the effectiveness of such systems is highly dependent on user satisfaction. This study evaluated the satisfaction of health personnel using outpatient EMR at Sultan Fatah Regional Hospital, Indonesia, by employing the End User Computing Satisfaction (EUCS) model. The research addressed issues related to incomplete data, low system responsiveness, and interface usability that may affect the quality of service delivery. A qualitative descriptive method was used, involving in-depth interviews, direct observations, and document analysis from 21 informants selected purposively across multiple service units. The EUCS dimensions—content, accuracy, format, ease of use, and timeliness—were used to assess user experience. The findings indicate that users encountered problems such as incomplete patient data and duplicate records (accuracy), non-intuitive interfaces (format and ease of use), and delays in accessing medical information (timeliness). Observations and documentation review further revealed a reliance on manual backups and inconsistencies between digital and physical records. Overall, the study highlights the need for better data integration, enhanced user training, interface redesign, and system infrastructure upgrades to ensure real-time and comprehensive EMR usage. The study concludes that addressing technical and human factors through the EUCS model can enhance user satisfaction and system utilization in outpatient healthcare settings.

This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.   

This study aims to evaluate the financial performance of PT Jasa Marga (Persero) Tbk during the period 2021 to 2024 in an effort to assess the effectiveness of financial management within the infrastructure sector. The main focus of the study is to determine whether there has been an improvement in financial performance based on relevant financial indicators. The analysis was conducted using a descriptive quantitative approach based on the company’s published annual financial statements. The results indicate that, in general, PT Jasa Marga has experienced a significant improvement in financial performance over the past four years. This is reflected in improved liquidity, solvency, profitability, and activity ratios. The increase in toll revenue, as the company’s main source of income, along with profit growth and operational efficiency, serve as key indicators of the success of management strategies in addressing post-pandemic challenges and expanding national toll road projects. Additionally, improved debt management is evidenced by the declining leverage ratios year after year. These findings support the hypothesis that there has been an improvement in financial performance during the observation period.

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.    

State revenue from taxes plays a vital role in financing national development. However, tax realization often faces challenges in the form of low levels of taxpayer compliance, which creates a gap between potential and actual revenue. This study aims to analyze the implementation of tax intensification and extensification strategies in optimizing state revenue, including policy effectiveness, obstacles in the field, and alternative approaches to improve compliance and tax potential. This article discusses efforts to optimize state revenue through two main strategies, namely tax extensification and intensification, with reference to case studies and data from various institutions and regions. Extensification focuses on broadening the tax base through attracting new taxpayers, while intensification refers to improving the efficiency and effectiveness of collection from existing taxpayers. The analysis shows that the main obstacles in implementing these two strategies include low tax awareness, weak monitoring systems, and inconsistent data between agencies. Therefore, a more comprehensive, data-driven, and taxpayer education-oriented policy integration is needed to reduce the compliance gap and promote sustainable revenue growth.

The development of digital printing technology requires machines with high reliability and efficiency. The AccurioPress 6100 is a widely used digital printing machine that offers a speed of up to 100 pages per minute. However, the machine’s Overall Equipment Effectiveness (OEE) at PT. OctoPrint only ranged from 45% to 53%, which is below the industry standard of 85%. This study identifies the gap in machine efficiency and proposes solutions based on OEE analysis involving Availability, Performance, and Quality indicators. The study adopts a descriptive quantitative method, collecting data through direct observation and interviews over a 14-week period. Preventive maintenance strategies were implemented to improve machine performance. The results showed an increase in OEE to 60–63%, supported by improvements in Mean Time To Failure (MTTF) and reductions in Mean Time To Repair (MTTR).

This study aims to examine the trends and applications of technology in educational research, which are rapidly evolving along with digital advances and the need for adaptive learning. Phenomena such as big data, artificial intelligence (AI), and online learning have changed the way research is conducted, both in terms of data collection and analysis. Through a qualitative descriptive approach, this study analyzes various applications that support the effectiveness of educational research and the challenges faced in their use. The results show that trends such as the use of AI, big data, and mixed methods contribute significantly to the validity and efficiency of educational research. However, challenges such as low technological literacy, data security risks, and infrastructure limitations remain major obstacles. These findings are expected to be the basis for formulating data-based educational policies and developing more innovative research methods.

This study aims to analyze the effectiveness of collaborative governance between PDAM Kota Surabaya and PT Sarana Multi Infrastruktur (SMI) in improving drinking water services. The main research question is how this collaborative governance is implemented and what factors influence its effectiveness. Collaborative governance, according to Ansell and Gash's theory, is a joint decision-making process involving public and private sectors to achieve common goals. This approach enables synergy between government and private companies in addressing resource limitations. The research method used is a qualitative approach with a case study, through in-depth interviews, participatory observation, and document analysis. The results show that this collaboration improves the efficiency of clean water distribution, although there are challenges such as differing objectives and resource allocation. Factors such as trust, commitment, and effective communication play a crucial role in the success of the collaboration. The implications of this study highlight the importance of inclusive institutional planning and policy design that supports cross-sector collaboration to strengthen public service provision. This research contributes to the development of the collaborative governance concept in the drinking water supply sector and provides recommendations for government and private sectors to improve the quality of clean water services for the wider community.

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.  

This study aims to analyze the effectiveness of tax audits and the implementation of online tax reporting systems (e-filing and e-reporting) on taxpayer compliance in Indonesia. Tax audits serve as a supervisory instrument conducted by the Directorate General of Taxes to ensure that tax obligations are fulfilled in accordance with applicable regulations. On the other hand, technological advancements have driven the modernization of tax administration through the adoption of online reporting systems, which aim to enhance convenience and transparency. This research uses a quantitative approach with survey methods targeting individual and corporate taxpayers registered at several tax service offices (KPP) across Indonesia. The findings indicate that properly conducted and periodic tax audits have a significant impact on improving taxpayer compliance. Moreover, the online reporting system has proven effective in increasing efficiency, reducing compliance costs, and enhancing transparency, thereby positively influencing voluntary compliance. The study concludes that the synergy between effective tax audits and a user-friendly online reporting system is a strategic key to improving tax compliance in Indonesia.

Health financing is a subfield of health economics, where it refers to the amount provided by people at the individual, family, and community levels from public and private sources. The public and non-public sectors that work together to fund health care initiatives are all committed to improving health services and society as a whole. From the source of health financing, its implementation is directed at several main things, namely eliminating cost barriers to obtaining health services, equity in access to services, increasing efficiency and effectiveness of resource allocation (resources) and adequate and acceptable service quality for service users. By making the implementation of the Social Health Insurance program and other private programs, health financing is more efficient and affordable for the community.

This study aims to evaluate the implementation of the main tasks and functions of financial management in the General and Finance Section of the Tanjungpinang City DPRD Secretariat, with a focus on identifying obstacles and formulating strategic solutions to improve the efficiency of financial management. Using a descriptive qualitative approach, data were collected through interviews, and analysis was carried out based on Edward III's policy implementation theory which emphasizes four key variables: communication, resources, disposition, and bureaucratic structure. The results of the study indicate that the implementation of the main tasks and functions is running quite well, supported by effective internal communication, the availability of human resources, budget, and infrastructure, as well as a bureaucratic structure that still faces challenges, such as minimal technical training and vacancies in functional positions that have an impact on bureaucratic effectiveness. Capacity building and structural arrangements are needed so that financial management can run more optimally, accountably, and in accordance with the principles of good governance.

This study aims to examine managerial strategies implemented by MSMEs (Micro, Small, and Medium Enterprises) to enhance their competitiveness in the digital era using a qualitative method. MSMEs face significant challenges in maintaining their existence and expanding their market amid rapid technological advancements. Through in-depth interviews and observations with MSME actors, this research explores how digital transformation, digital marketing strategies, and digital capability development are managed managerially to improve operational effectiveness and broaden market reach. The results indicate that the application of digital management, including the utilization of social media, e-commerce, and management information systems, can increase brand awareness, customer loyalty, and business efficiency. Furthermore, the development of digital skills among human resources is a key factor in the successful digital transformation that positively impacts MSMEs’ competitiveness in local markets. This study provides recommendations for MSME practitioners and stakeholders to comprehensively integrate digital strategies to face competition in the digital era.

This research analyzes the effectiveness of People's Business Credit (KUR) financing in facilitating the development of Rukun Jaya Trading Business, a micro, small, and medium enterprise (MSME) specializing in the processing of kupang skin into animal feed. The rationale for this study is grounded in the pivotal role that micro, small, and medium enterprises (MSMEs) play in the Indonesian economy, alongside the persistent financial constraints they encounter challenges that the People's Business Credit (KUR) program seeks to address as a government-backed financing initiative.The objective of this study is to assess the degree to which the People's Business Credit (KUR) contributes to the advancement of the enterprise. A descriptive qualitative methodology is employed, utilizing data collection techniques such as interviews, observations, and document analysis.The findings indicate that KUR financing has proven effective in enhancing working capital, improving operational efficiency, and strengthening the enterprise's capacity to fulfill its credit obligations all of which contribute to the achievement of sustainable business growth. The implications of this study are intended to offer strategic insights for business owners in making informed decisions, assist financial institutions in enhancing the effectiveness of KUR distribution, and support government efforts in designing more targeted and impactful policies for MSME development.

The digital era has brought about a major transformation in the way organizations manage and utilize data. Data management is a key strategy in supporting decision-making based on accurate, fast, and relevant information. However, the rapid growth of data volume, diversity of sources, and complexity of data integration and security pose challenges in its management. These challenges include issues of data quality, inconsistency, duplication, and limitations in infrastructure and human resource capabilities. In addition, demands for compliance with regulations such as GDPR and the Personal Data Protection Act add to the complexity of ethical and responsible data management. On the other hand, technological developments such as big data analytics, artificial intelligence, the Internet of Things (IoT), and cloud computing present great opportunities to improve the efficiency and effectiveness of data management processes. Organizations that are able to adopt a data-driven approach and apply good data governance principles will gain competitive advantage, accelerate innovation, and improve customer satisfaction. This article comprehensively discusses the challenges and opportunities in data management from a data management perspective, and presents a framework for building an adaptive and sustainable data management strategy in the digital era. With a literature analysis and case study approach, this article aims to provide conceptual and practical contributions for organizations that want to optimize the potential of data as a strategic asset.

The advancement of information technology has influenced judicial institutions to integrate digital systems into administrative and courtroom processes. The Kraksaan Religious Court has adopted the e-Court platform to enhance judicial service effectiveness and accessibility. This study evaluates the implementation of e-Court at the Kraksaan Religious Court, focusing on its impact on judicial efficiency, encountered challenges, and optimization efforts. Using a qualitative approach with interviews, observations, and document studies, the findings indicate that e-Court has streamlined case administration, improved time efficiency, and reduced costs for justice seekers. However, challenges such as limited technological infrastructure and low public awareness hinder its full potential. This study recommends strengthening public outreach, providing training, and improving technological infrastructure to optimize e-Court implementation at the Kraksaan Religious Court.

This study discusses the Analysis of the effectiveness of the use of a letter archiving system in improving work efficiency in the Mal Uinsu office. The purpose of this study was to determine the use of a letter archiving system in improving work efficiency in the Ma laboratory Uinsu office and what obstacles were faced. The results of the study indicate that the implementation of the archiving system in supporting work efficiency at the UINSU Laboratory Madrasah Aliyah includes storage, organization, borrowing, rediscovery, maintenance and destruction. The implementation of this archiving has been running quite well according to existing provisions. However, there are still some things that do not support work efficiency that must be fixed in order to facilitate the implementation of letter archiving in improving work efficiency at the UINSU Laboratory Madrasah Aliyah office.

This study aims to evaluate the implementation of the Public Internet Program in Tanjungpinang City in supporting digital inclusion. Based on the 2018-2023 Strategic Plan document from the target of 100 points, only 34 public wifi points were realized. The evaluation was carried out using the theory of William N Dunn (2003), using six indicators, namely, effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. This research uses a qualitative approach with data collection techniques through observation, interviews, and documentation of 12 informants. The results of this study indicate that the implementation of the program has been running but not optimal. This can be seen in the effectiveness indicator where the placement of access points is less strategic, because it is located in upper-class housing which generally already has its own internet access, then the network quality is less stable with the bandwidth provided of 20 Mbps through a scramble system where the ideal standard according to the IT perspective is 2 Mbps per user outside watching YouTube. In the efficiency indicator, from 2013-2023 the realization did not reach the target set at the beginning, then the lack of maintenance resulted in 8 internet points not working. The adequacy indicator has not been said to be optimal in meeting needs through value, opportunity, and method adjustment as evidenced by the fact that there is no national standard as a reference in program implementation and unclear location data collection. In the equity indicator, there is a mismatch in infrastructure facilities, small areas have not been reached, and there is 1 location point that is locked. The responsiveness indicator is good, but there is still low participation from the community. Finally, the accuracy indicator is directed towards the community, but the implementation is not in accordance with the needs, and has not reached the initial target.

Budget management is an important component in ensuring the success of government programs, such as Technical Guidance (Bimtek) at the NTB Provincial Cooperative and SME Service. The purpose of this article is to analyze the effectiveness of budget management related to the implementation of Bimtek activities in the field of cooperative development during the 2021–2023 period. The methods used include interviews with service employees, collection of budget and realization data, and comparative analysis related to planning and implementation each year. The results of the study showed a discrepancy between the planned and realized budgets, which was caused by problems such as late disbursement, codification, and complexity of the reporting system. Although most activities were successful with a success rate of 90%, especially in 2021 and 2023, there was a significant decline in efficiency and productivity in 2022. As a result, real-based planning, improved administration and reporting systems, and coordination between parties are essential to improve the effectiveness of budget management in ensuring the smooth implementation of Bimtek activities.

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.