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Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.

This community service activity was carried out to overcome the problem of open and uncontrolled internet networks at SMK Islamiyah Serua. This condition poses security risks as well as inefficient bandwidth usage. The solution offered is the implementation of a network gateway system with a user-friendly web-based login portal, so that internet access can be limited only to educators through an authentication mechanism. The implementation method includes needs analysis, system design, implementation using MikroTik RouterOS and HTML/CSS/JavaScript-based web portals, system trials, and socialization to schools. The results showed a significant improvement in network security, bandwidth usage efficiency, and ease of access for teachers. In addition, this activity also increases educators' understanding of the importance of network security in supporting the learning process. The implementation of this system provides sustainable benefits for schools, both from a technical and educational perspective, because it is able to create a safer and more controlled digital environment. Thus, this community service activity not only solves technical problems, but also contributes to improving the quality of educational services at SMK Islamiyah Serua.

The rapid growth of digital transactions through marketplace platforms has driven significant changes in the consumption patterns of Indonesian society. Behind the convenience and efficiency offered, online transactions also pose various legal risks for consumers, including product mismatches, fraudulent practices, and weak personal data protection. This situation creates an urgency to assess the effectiveness of the implementation of consumer legal protection in digital transactions. This study aims to analyze the level of effectiveness of consumer legal protection in digital transactions in Indonesian marketplaces and to identify obstacles in its implementation. The method used is normative legal research with an approach based on legislation and literature studies, particularly on the Consumer Protection Law, the Electronic Information and Transactions Law, and Government Regulation Number 80 of 2019. The research results indicate that although a legal framework for consumer protection is normatively available, its implementation has not been optimal. This is influenced by low consumer legal literacy, weak supervision and law enforcement, unclear responsibilities between business actors and marketplace platforms, and the suboptimal personal data protection system. Therefore, there is a need to strengthen regulations that are adaptive to digital transactions, enhance the role of marketplace platforms, and develop effective online dispute resolution mechanisms to ensure protection and legal certainty for consumers.

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

This study aims to analyze the need for barges and tugboats in distributing Crude Palm Oil (CPO) in the West Papua region. The analysis is conducted based on three main aspects: the balance of supply and demand, ship operational costs, and shipping time, to determine the most efficient mode of sea transportation. The research method used is a quantitative approach by processing CPO distribution data owned by PT Kurhanz Trans in 2024. The results show that the combination of a 240-foot barge with a 5,000 HP tugboat is the most optimal alternative. This combination is able to balance cargo capacity, operational cost efficiency, and shipping time. The total operating cost of a 240-foot barge is recorded as lower than a 230-foot barge, with the same shipping time of 70 hours for a distance of 140 nautical miles. Thus, the 240-foot barge can be recommended as the best alternative to support the smooth distribution of CPO in the West Papua region efficiently and economically.    

Academic productivity is a vital indicator of student success in higher education, but it is often hampered by the complexity of tasks, transitions in the learning environment, and digital distractions that trigger procrastination. This phenomenon demands a high degree of adaptability so that students do not become trapped in physical and mental exhaustion due to unmanaged workloads. Therefore, this study aims to analyze in depth the causal relationship between time management skills and academic productivity, as well as investigate their role in mitigating academic stress levels in students. The research method applied is a literature review with a qualitative-descriptive approach. The research data was sourced from secondary data in the form of 21 reputable scientific articles (national and international journals) published between 2020 and 2025. The data analysis process was carried out through the stages of data reduction, synthesis of findings, and narrative conclusion drawing to systematically map the relationship between variables. The results and discussion of the study show that time management has a significant positive correlation with improved learning achievement. Specific indicators such as daily schedule planning, priority setting, and self-regulation have been empirically proven to increase task completion efficiency and Grade Point Average (GPA) achievement. Conversely, poor time management was identified as a major predictor of cognitive overload and exhaustion, especially among students with dense curricula such as engineering majors. This study concludes that mastery of time management is not merely a scheduling tool, but a fundamental cognitive strategy that functions as a coping mechanism to maintain mental health and achieve an optimal study-life balance.

This study aims to analyze in-depth the process of handling special livestock cargo agency for cattle on the MV Gloucester Express ship, as well as to identify the efforts and coordination carried out with relevant agencies to ensure the efficiency and effectiveness of services while the ship is in the unloading port. The research method used is descriptive qualitative. Data was collected through field research with participatory observation techniques during the fieldwork period at PT. Bahari Eka Nusantara, supported by library research to strengthen the theoretical foundation regarding ship agency management and special cargo regulations. The research findings show that the process of handling special livestock cargo agency at PT. Bahari Eka Nusantara is well-structured, involving the preparation of detailed supporting documents, starting from the ship's arrival report to its departure. The efficiency of the service heavily relies on tight coordination with port authorities (KSOP and Animal Quarantine) and compliance with applicable technical policies. However, technical obstacles were found, such as the unpreparedness of cargo documents from the shipper and coordination issues during docking. Improvement efforts are being made through enhanced digital communication and accelerated document validation before the ship's arrival to minimize waiting time at the port.

The maritime transport sector plays a vital role in international logistics, including the transport of special cargo such as live cattle, which requires specific administrative and operational handling. PT. Bahari Eka Nusantara Belawan Branch, as a ship agency company, is responsible for ensuring the smooth flow of ship services from arrival to departure at the Port of Belawan. This study aims to analyze the flow of agency management for special cattle cargo on the vessel MV Gloucester Express and to identify the coordination efforts carried out with relevant agencies to ensure service efficiency. The method used in this research is descriptive qualitative with data collected through field observations and literature studies. The results show that the agency flow involves three main stages: pre-arrival, arrival, and departure, with a focus on strict animal health documentation and coordination with the Quarantine Office. The study concludes that while the process generally runs well, administrative precision and real-time communication with the authorities are critical factors in preventing delays in unloading live cattle.

The development of digital technology and the Industrial Revolution 4.0 have driven significant changes in marketing activities, including for Micro, Small, and Medium Enterprises (MSMEs). The use of e-commerce has become an important digital marketing strategy for MSMEs to increase competitiveness and business revenue. This study aims to examine the role of e-commerce implementation as a digital marketing tool for MSMEs in facing the Industrial Revolution 4.0 and analyze its impact on increasing MSME revenue and competitive advantage. The research method used is a qualitative descriptive approach with data collection techniques through literature studies of various literature sources such as books, scientific journals, and online publications relevant to the research topic. The results of the study indicate that the implementation of e-commerce has a positive impact on MSMEs, including expanding market reach, increasing marketing efficiency, and driving increased business revenue. In addition, e-commerce also plays a role in increasing MSME competitive advantage through product innovation, improving service quality, and strengthening relationships with consumers. However, the implementation of e-commerce in MSMEs still faces several challenges, such as low digital literacy, limited human resources, and minimal technical assistance. Therefore, ongoing support from various parties is needed so that the use of e-commerce by MSMEs can run optimally and sustainably in the digital era.

This study aims to examine the activity of ginger (Zingiber officinale) on metabolism and digestion through a laboratory experimental approach. Metabolism and the digestive system play a crucial role in maintaining physiological balance, and disturbances in these systems can affect nutrient utilization and overall health. Ginger has long been used as a traditional herbal remedy and is known to contain bioactive compounds such as gingerol, shogaol, and zingerone, which are believed to support digestive and metabolic functions. The research was conducted using ginger extract prepared through an extraction process under controlled laboratory conditions. Observations focused on changes in metabolic responses and digestive activity following the administration of ginger extract. The study employed a descriptive experimental design to provide an objective overview of ginger’s biological activity. The results indicated a gradual improvement in digestive activity and metabolic responses after treatment with ginger extract. These changes suggest that ginger extract has the potential to enhance digestive efficiency and support metabolic processes. The findings provide scientific support for the traditional use of ginger as a natural ingredient in maintaining metabolic and digestive health and may serve as a preliminary reference for further research using quantitative and clinical approaches.

Digital transformation has become a strategic necessity for both public and private organizations in improving efficiency, service quality, and competitiveness in the digital era. The success of digital transformation is greatly influenced by the readiness and planning of integrated and sustainable IT infrastructure. This study aims to analyze the role of IT infrastructure planning in supporting the implementation of organizational digital transformation. The method used is a systematic literature review of scientific publications relevant to the topic of IT infrastructure, strategic information system planning, and digital transformation. The review results indicate that IT infrastructure serves as the main foundation of digital transformation, encompassing hardware, software, networks, data centers, information security, and human resources. Poorly planned IT infrastructure has the potential to cause various issues, such as limited technology capacity, digital divides, cybersecurity risks, and investment inefficiencies. Therefore, strategic IT infrastructure planning that aligns with the organization's vision is required, supported by adequate funding, human resource competency development, and adaptive digital leadership to ensure the successful and sustainable implementation of digital transformation.

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management

Proton Exchange Membrane Fuel Cells (PEMFCs) are increasingly developed due to their high efficiency, power density, durability, and environmental friendliness. However, the high cost of platinum catalysts limits their widespread application. Reducing platinum usage through the development of low-cost catalyst support materials is a promising approach. Activated carbon derived from biomass offers a sustainable and economical alternative, particularly when utilizing agricultural waste such as coffee husks, which are often discarded. This study aims to evaluate the characteristics of activated carbon produced from coffee husk waste through pyrolysis as a catalyst support for PEMFCs. Pyrolysis was conducted at 400 °C, followed by chemical activation using 1 M H₃PO₄ and 1 M KOH with a residence time of 90 minutes. The resulting activated carbon was analyzed through proximate analysis to determine moisture content, ash content, volatile matter, and fixed carbon content. The results showed that activation with 1 M H₃PO₄ produced the lowest moisture content (3.4%), the lowest ash content (3.8%), and the highest fixed carbon content (60.5%), while 1 M KOH yielded the lowest volatile matter content (27.7%). Based on these results, activated carbon produced using H₃PO₄ meets the requirements of SNI No. 01/6235/2000 and demonstrates strong potential as a catalyst support material for PEMFC applications.

The rapid advancement of artificial intelligence (AI) in the digital age offers substantial benefits by enhancing efficiency and productivity. Nevertheless, these developments also pose significant challenges to the protection of human rights. Issues such as privacy violations, algorithmic bias, discrimination, and opaque automated decision-making highlight the need for a strong integration of ethical values and legal frameworks in the use of AI. This study applies a normative legal method supported by literature-based research to examine the existing regulatory frameworks and the ethical principles underpinning them. The findings indicate that ethical principles such as transparency, accountability, fairness, and human-centeredness serve as essential moral guidelines to prevent AI misuse. Meanwhile, legal rules ensure certainty, establish accountability mechanisms, and provide sanctions for violations. The synergy between ethics and law forms a crucial foundation to ensure that technological innovation aligns with the protection of human rights, upholds human dignity, and supports the creation of a safe and just digital environment

This study aims to analyze the temperature distribution in an LPG-fueled chili drying machine using Computational Fluid Dynamics (CFD) simulation. The simulation was performed using SolidWorks Flow Simulation 2022 to investigate the effect of inlet air temperature and velocity on temperature uniformity inside the drying chamber. Three inlet temperature variations were applied: 60°C, 70°C, and 80°C, combined with two air velocities of 10 m/s and 11 m/s. The results showed that these parameters significantly influence temperature distribution. The optimum condition was achieved at 70°C and 10 m/s with a temperature uniformity efficiency (

Online transportation services have become an important part of student life because they provide ease of access, time efficiency, and mobility flexibility. The Gojek application is one of the most frequently used services by students in Medan City to support academic and non-academic activities. This study aims to analyze students' experience in using the Gojek application and its effect on the effectiveness of the application in online transportation services. The research method used was a quantitative approach with survey techniques through a Likert scale questionnaire (1–5) to 50 students who were active users of Gojek. Data were analyzed using descriptive statistics and simple linear regression. The results showed that user experience (UX) was in the category of quite good with an average value of 3.58, while the effectiveness of the application was in the category of quite good with an average of 3.47. The reliability test showed Cronbach's Alpha values of 0.935 (UX) and 0.951 (Effectiveness), which means the instrument is very reliable. The results of the regression analysis showed that user experience had a positive and significant effect on the effectiveness of the application (β = 0.961; R² = 0.881; p < 0.001). Thus, the better the student experience in using the Gojek application, the higher the effectiveness felt in online transportation services. These findings confirm that improving the quality of user experience is a key factor to maintain and increase the effectiveness of online transportation applications among students.

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

The digital transformation era demands printing companies to strategically integrate information technology to enhance efficiency and competitiveness. CV Prima Puspasari still faces several challenges in business process management, such as unintegrated workflows, manual record-keeping, and limited utilization of information systems. This study aims to develop an Information Systems Strategic Planning (ISSP) using the Ward & Peppard method as the main analytical framework. The approach analyzes business and technology conditions through four domains: internal and external business environments, as well as internal and external IS/IT environments. The analysis combines SWOT Analysis, Value Chain Analysis, and the McFarlan Strategic Grid to identify strengths, weaknesses, opportunities, threats, and to determine application priorities. The results produce three main strategies: IS/IT business strategy, IS/IT management strategy, and IT infrastructure strategy. The recommended systems include Inventory Management System, Customer Relationship Management (CRM), Integrated Financial System, Human Resource Information System (HRIS), E-Procurement, and E-Commerce. This strategic planning is expected to serve as a roadmap for CV Prima Puspasari in implementing digital transformation, improving operational effectiveness, and strengthening its competitive advantage in the digital printing industry.