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Non-formal institutions, such as farmer groups, play a strategic role in increasing farmer capacity and strengthening agricultural production systems at the village level. This study aims to analyze the role, function, and institutional dynamics of the Bina Satu Farmer Group in supporting tomato farmers in Parabubu Village, Mego District. A descriptive qualitative approach was used, with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that the Bina Satu Farmer Group serves as a learning platform, a collaborative unit, and a liaison between farmers and external institutions. This institution functions in disseminating information on tomato cultivation technology, strengthening access to production inputs, and enhancing farmers' bargaining power in marketing. However, several weaknesses were identified, such as low member participation in routine meetings and limited managerial skills among administrators. Overall, the existence of this farmer group has significantly contributed to increasing the knowledge, productivity, and independence of tomato farmers in Parabubu Village.

The JKN Mobile application is an electronic-based service innovation introduced by BPJS Health to facilitate JKN participants in accessing healthcare services and managing their membership information. This study aims to explore the experiences and perspectives of outpatient patients regarding the effectiveness of the JKN Mobile online registration system at Baubau City Regional General Hospital. A qualitative phenomenological approach was employed, with informants selected through purposive sampling. Data were collected to capture the meanings of patients’ experiences in using the application. The findings show that most patients are satisfied with the practicality, speed, and flexibility of the online registration system. However, technical problems, particularly unstable internet connectivity, remain a major challenge. Furthermore, the online registration system has contributed to improved service efficiency and patient satisfaction. These findings indicate the importance of continuous evaluation and improvement of the JKN Mobile online registration system to enhance service quality and health information system development at Baubau City Regional General Hospital.

Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM within the context of digital transformation, highlighting both emerging challenges and potential opportunities. This study employs a conceptual research approach supported by a comprehensive literature review of scholarly works on HRM, professional ethics, and digitalization. The analysis focuses on core ethical principles such as integrity, fairness, responsibility, professionalism, and confidentiality, and evaluates their implementation in digital HR practices. The findings indicate that unethical use of digital technologies may lead to discrimination, reduced employee trust, and violations of individual rights, particularly through biased AI-based recruitment systems and opaque performance evaluation mechanisms. However, digital transformation also offers opportunities to strengthen ethical HR governance. The use of ethical data management, algorithmic audits, digital transparency, and e-learning-based ethics training can enhance accountability and fairness in HR processes. The study concludes that integrating professional ethics with digital HRM is essential for developing human-centered, sustainable, and trustworthy organizations in the digital era.

This study aims to examine the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Pohuwato Regency using the SERVQUAL model, which comprises five dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. This research was conducted in response to persistent public complaints regarding slow service processes, long queues, limited facilities and infrastructure, network disruptions, as well as insufficient information and uncertainty concerning service completion time. The study employed a descriptive qualitative approach through observation, interviews with Disdukcapil employees and community members, and documentation. The findings indicate that the quality of public services has not yet been optimal. The Tangibles dimension remains weak due to inadequate service facilities. Reliability has not been fully achieved as a result of delays in document issuance and system disruptions. Responsiveness among service officers is inconsistent in addressing public complaints. In terms of Assurance, officers demonstrate adequate professionalism; however, transparency in procedures and service timelines remains inconsistent. Meanwhile, in the Empathy dimension, attention to the community particularly vulnerable groups still needs improvement. Overall, the public services provided by Disdukcapil Pohuwato have not fully met community expectations and require improvements in facilities, staff competence, and the effectiveness of service systems.

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

This research examines the implementation of the Deep Learning approach in Islamic Religious Education (PAI) learning at SMAN 61 Jakarta and its contribution to the development of students' critical thinking skills. This study was conducted due to the need for a learning model that encourages students to understand religious concepts through active, reflective, and meaningful learning experiences. The purpose of this research is to describe the implementation of Deep Learning in PAI learning and its influence on the development of students' critical thinking skills. This study employs a qualitative method with a descriptive research design, using interviews, classroom observations, and documentation as data collection techniques. The findings indicate that the Deep Learning approach supports students in participating more actively in discussions, analyzing religious issues related to real-life situations, and constructing arguments based on their own understanding. Students also demonstrate improvement in evaluating information, considering diverse perspectives, and providing more reflective responses to classroom problems. The study further identifies several challenges, including limited digital facilities, varying levels of student participation, and teachers’ readiness in managing diverse learning strategies and media. These findings suggest that Deep Learning has strong potential to enhance students’ critical thinking skills when applied systematically and designed to foster active participation and meaningful exploration during the learning process.

: The rapid expansion of cybersecurity standards and threat intelligence frameworks has led to significant semantic fragmentation among security terminologies, hindering effective information retrieval and interoperability across systems. Traditional keyword-based search approaches are inadequate for capturing the contextual meaning of security terms, particularly within formal frameworks such as NIST, MITRE ATT&CK, and CWE. This study addresses this challenge by proposing CyberBERT, a transformer-based semantic search framework designed to align cybersecurity terminologies through deep contextual representation and ontology-driven reasoning. Research Objectives: The primary objective of this research is to develop a semantic retrieval model capable of understanding conceptual relationships between security terms beyond lexical similarity. Methodology: The proposed methodology fine-tunes a BERT-based model on the NIST Glossary corpus using a combination of masked language modeling and triplet loss objectives to generate discriminative semantic embeddings. These embeddings are further aligned with cybersecurity ontologies, including MITRE ATT&CK and CWE, to enhance semantic consistency and explainability. Semantic retrieval is performed using cosine similarity within a 768-dimensional embedding space and evaluated using Mean Reciprocal Rank (MRR) and Precision@K metrics. Results: Experimental results demonstrate that CyberBERT achieves an MRR of 0.832, outperforming domain-adapted baselines such as SecureBERT and CyBERT. The integration of ontology alignment improves semantic accuracy by over 6%, while robustness evaluations confirm resilience against adversarial linguistic perturbations. Visualization using t-SNE reveals coherent semantic clustering aligned with the five core NIST Cybersecurity Framework functions. Conclusions: In conclusion, CyberBERT effectively bridges semantic gaps across cybersecurity terminologies by combining transformer-based contextual learning with ontological reasoning. The framework offers a robust, interpretable, and scalable solution for semantic search, supporting improved interoperability and knowledge discovery in cybersecurity operations and standards harmonization.

The development of video streaming services has made DramaBox widely used by Generation Z, who prioritize fast entertainment access through mobile devices. However, complaints such as long ad duration, unstable video quality, and inaccurate subtitles remain obstacles that can reduce user satisfaction. This study analyzes the factors that influence DramaBox user satisfaction in Jambi City using the End User Computing Satisfaction (EUCS) method with five main dimensions: content, accuracy, format, ease of use, and timeliness. Data were obtained through questionnaires completed by 385 respondents and processed using SEM-PLS with the help of SmartPLS 4. The results showed that accuracy and timeliness significantly influence user satisfaction, while content, format, and ease of use did not have a significant impact. This finding indicates that information reliability and system speed are the most determining aspects of user experience. Therefore, improvements in both aspects are important for the future development of the DramaBox application.

This community engagement program aims to strengthen community-centered health services in Romania by integrating digital innovations into existing social welfare systems. The initiative responds to persistent challenges in accessibility, service coordination, and information flow between local health providers and underserved populations. Through a structured intervention—including digital literacy workshops, development of simple data-collection tools, and collaborative planning sessions with community health workers—the program seeks to enhance local capacity for technology-supported service delivery. A mixed set of participatory and data-driven strategies was employed to ensure that technological solutions align with community needs and institutional capacities. Results indicate significant improvements in digital readiness among participants, increased accuracy of health-service reporting, and stronger collaboration between social welfare actors and community members. Feedback collected from participants highlights a high level of satisfaction with the practicality and relevance of the training sessions. Overall, the program demonstrates that integrating accessible technological innovations into community-based health systems can contribute to more responsive, efficient, and inclusive social welfare structures in Romania. The findings further underscore the importance of continued investment in digital competencies and collaborative governance to support sustainable health-service improvements in socioeconomically diverse contexts.

This study analyzes the strategic role of digital transformation in accelerating the development of the green economy in Azerbaijan. As global economic systems shift toward sustainability-oriented models, Azerbaijan has begun integrating digital technologies—such as smart energy systems, geographic information platforms, and digital monitoring tools—into its environmental and economic policies. These initiatives are designed to reduce carbon intensity, enhance resource efficiency, and modernize industrial sectors in alignment with international climate standards. The study employs a qualitative library-based approach supported by content analysis to assess state programs, institutional reforms, and policy documents related to digital governance and renewable energy deployment. The findings indicate that digital solutions facilitate transparent decision-making, optimize energy consumption, and support ecological innovations, making them essential components of Azerbaijan’s national development agenda. However, the transition remains constrained by infrastructural disparities, limited technological competencies, and regulatory gaps. The study argues that sustainable development goals cannot be fully realized without comprehensive digital integration, institutional coordination, and capacity-building initiatives. Thus, digitalization is not merely a supportive tool but a foundational mechanism for the advancement of the green economy and long-term socio-economic transformation in Azerbaijan.

Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.

Business legality is a very important component in the development of micro, small, and medium enterprises (MSMEs). Business legality provides MSME players with legal protection, easier access to financing, and greater opportunities for growth. The Business Identification Number (NIB) is the official identity of business actors used to obtain business licenses and commercial or operational permits through an integrated electronic licensing system, namely Online Single Submission (OSS). The objective of this community service program is to increase the understanding and awareness of MSME actors in Kelayu Selatan Village, Selong District, East Lombok Regency, regarding business legality, particularly the creation of an NIB. To support more efficient assistance tailored to the needs of each business operator, this activity was conducted door-to-door and included several stages, such as observation and data collection on MSMEs, dissemination of information on the importance of business legality, assistance in creating OSS accounts, and assistance in the application process until the issuance of the NIB. The results of the activity showed an increase in awareness and knowledge about the importance of business legality. It is hoped that this program will encourage MSMEs to transform into formal businesses that are competitive and sustainable.

The development of information technology has produced a significant transformation in election administration mechanisms, including within the City of Palangka Raya. The digitalization of various services and information systems requires the General Elections Commission (KPU) to enhance transparency while simultaneously ensuring the security of voter data and election results. This study aims to examine the key challenges faced by the Palangka Raya KPU in balancing the need for information openness with data protection in the digital era. The research employs a qualitative descriptive method through literature review, direct observation, and structured interviews with KPU staff, election supervisors, and relevant stakeholders. The findings indicate that digitalization improves the effectiveness of public information dissemination, including through the use of Sidalih and Sirekap, yet it also introduces vulnerabilities such as potential voter data breaches, cyberattacks, and the spread of disinformation through social media. Moreover, limitations in human resources with technological expertise serve as constraints in optimizing digital security. Conversely, the implementation of data security standards and improvements in voter digital literacy contribute to strengthening public trust in the election process. Thus, the Palangka Raya KPU needs to reinforce cybersecurity infrastructure, enhance internal technical capacity, and broaden public education programs to safeguard electoral integrity amid increasing transparency demands and digital risks. Collaboration among government, academia, and the community is a strategic element in maintaining the quality of democracy in the digital era.

The rapid development of information technology has encouraged organizations to implement computerized systems to improve document management efficiency and security. At PT Petrokimia Gresik, import document archiving was previously conducted using Google Drive and physical storage, which caused issues such as limited access control, risk of data loss, and slow document retrieval during audits. This study aims to design and develop a web-based Import Document Archiving Information System using the waterfall development method. The system was built using HTML, CSS, JavaScript, PHP, and MySQL. The results indicate that the system improves archiving efficiency, enhances data security, accelerates document search, and supports structured monitoring and validation processes.  

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

This study aims to explore the institutional governance and collaboration mechanisms at Indonesia's entry points, emphasising both formal arrangements, such as Memoranda of Understanding, and informal communication channels that facilitate daily operations among Immigration, Customs, Port Authorities, Law Enforcement, and Health Agencies. The research employed qualitative methods, including interviews, observations, and document analysis, grounded in Policy Network theory, to analyse the dynamics of institutional collaboration at entry points. The findings highlight that border oversight effectiveness hinges on inter-agency synergy quality, trust, and the ability to overcome technical and procedural barriers, whilst significant challenges include technological disparity, particularly incompatible data platforms hampering real-time information sharing, and silo mentalities driven by security concerns that impede operational harmonisation, resulting in delays and inefficiencies. Trust mechanisms such as informal communication groups, regular meetings, and leadership support significantly improve coordination and operational performance. The study concludes that sustainable and adaptive governance models characterised by mutual trust, effective communication, and technological integration are essential for enhancing border security and facilitating legal movement. The research underscores the importance of integrating technological systems to ensure interoperability, developing clear cross-agency SOPs, and fostering a collaborative culture that prioritises shared goals over organisational ego. Strengthening institutional collaboration at border crossings will bolster Indonesia's national security, economic growth, and international reputation, and contribute to resilient, efficient border management systems capable of addressing contemporary threats.

This research aims to analyse the implementation of digital innovation in passport services at the Class I Immigration Office Tanjung Perak as part of bureaucratic reform and Good Governance initiatives. The study employed a qualitative case study approach, involving in-depth interviews, participatory observation, and document analysis, to assess the successes and challenges of digital systems such as SIMKIM and M-Paspor. The findings reveal that digital innovation has successfully improved operational efficiency and generally provided transparency into costs and application status, whilst reducing queuing times and increasing service speed, thereby enhancing public satisfaction and trust in immigration services. However, the innovation has not fully addressed structural and cultural bureaucratic barriers, as field officers tend to become passive when systems experience errors or delays, struggling to provide detailed explanations about issues, which results in information ambiguity and potentially undermines procedural transparency and performance accountability principles. The study concludes that bureaucratic reform in the immigration sector requires internal cultural updates and enhanced human resource competencies to support comprehensive transparency and accountability. Digital infrastructure instability and officers' discretionary authority significantly influence the effectiveness of digital innovation. Whilst digital innovation offers substantial benefits in efficiency and transparency, its success depends heavily on strengthening systems, improving human resource skills, and fostering organisational cultural change, with continuous efforts essential for achieving effective, transparent, and accountable public service.