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Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

The Printed Circuit Board (PCB) industry increasingly relies on automation and digitalization to improve efficiency and accuracy in production and distribution processes. One common practice is the use of labels containing product information in the form of barcodes or QR codes, which allow automatic data input and reduce the risk of human error compared to manual writing. However, in current practices, these labels are only attached to PCBs after they have been placed inside casings. This creates a significant limitation, as access to the label information requires disassembling the casing whenever product verification, tracking, or troubleshooting is needed. Such a process not only consumes additional time and resources but also increases the risk of damaging the product. To overcome this challenge, this study proposes the development of a traceability system designed to accurately monitor the location, identity, and status of PCBs throughout the distribution process. The system was implemented as a web-based application capable of generating and printing product information labels in the form of barcodes and QR codes. Each label functions as a unique identifier, ensuring that every PCB can be distinctly tracked from production to final product assembly. All data associated with the labels is automatically stored in a centralized database, providing real-time accessibility, simplifying information management, and enabling faster decision-making in the event of quality control issues. System evaluation was carried out through rigorous testing, which showed a 100% success rate in generating, storing, and retrieving product information without errors. The findings indicate that the proposed traceability system is both effective and efficient, and it offers a practical solution for industries seeking to enhance supply chain visibility, improve product accountability, and reduce operational inefficiencies in PCB distribution and lifecycle management.

Measuring Liquefied Petroleum Gas (LPG) levels and inventory in storage tanks is a critical aspect of terminal operations, directly influencing safety, operational efficiency, and accurate stock management. The Integrated Terminal Palembang – Pulau Layang LPG Site has implemented a servo-type Automatic Tank Gauging (ATG) system, namely the Proservo NMS81, to provide precise and real-time volume measurements. Despite its operational importance, there remains a limited in-depth understanding of how this ATG system functions, particularly regarding the complete process from sensing LPG levels to converting them into accurate inventory data. This study aims to analyze the working mechanism of the Proservo NMS81 in measuring LPG height and generating digital stock data for monitoring purposes. The research method combines a literature review of the Proservo NMS81 technical datasheet and related scientific references with direct field observation (KSM-LP) at the LPG Pulau Layang site. The analysis covers the operating principle of the servo sensor, which relies on displacement measurement via a mechanical float and wire system; the analog-to-digital conversion process utilizing a 12-bit ADC to transform continuous signals into discrete digital values; the communication protocols employed, including HART and Modbus RS-485, for transmitting processed data to the control system; and the algorithmic data processing that converts tank level measurements into standardized inventory figures based on tank calibration tables and product density. The results of this study are expected to improve technical knowledge regarding servo-type ATG systems, enhance the accuracy and reliability of inventory monitoring, and contribute to more informed operational decision-making. Furthermore, the research findings are intended to serve as a valuable academic reference for the application of advanced instrumentation technology in the energy industry, supporting both professional practice and further scholarly exploration in the field.

The Paiton Steam Power Plant (PLTU) is one of the main sources of electrical energy in East Java, which plays a vital role in maintaining a sustainable electricity supply. The reliability of generator units is a key element in maintaining stable energy distribution. However, the high frequency of sudden generator failures poses serious challenges, such as increased downtime and increased maintenance costs. To address these challenges, this study aims to design a generator maintenance prediction model based on the Naive Bayes algorithm with a predictive maintenance approach. This study uses historical maintenance data and key sensor parameters such as temperature, oil pressure, and vibration as input. The data is analyzed through several stages, namely data preprocessing, selection of relevant features, and labeling generator conditions into three categories: Normal, Warning, and Critical. The Naive Bayes model is trained to classify the data probabilistically to generate predictions of future generator conditions. Model evaluation using accuracy metrics and a confusion matrix shows that the model successfully achieved an accuracy rate of 89% and was able to provide early warnings of potential failures up to 3 days before failure occurs. The implementation of this system is expected to support the shift in maintenance strategies from reactive and scheduled systems to data-driven predictive systems. Implementing failure predictions allows the technical team at the Paiton PLTU to conduct planned maintenance, avoid sudden disruptions, and extend equipment lifespan. Thus, this model has the potential to reduce operational downtime by up to 25%, while providing significant savings in operational and logistics costs. This research also shows that integrating machine learning technology into energy facility management can improve the efficiency and resilience of the overall electric power system.

This community service program aimed to enhance the safety compliance and service quality of gas station (SPBU) operators in Semarang through a structured refresher training initiative. The training was conducted over eight days and involved 120 participants from eight different SPBU locations. The program adopted a comprehensive approach by combining theoretical sessions, practical simulations, and role-playing exercises tailored to address real-world scenarios faced by SPBU personnel. Key training components included emergency response protocols, customer service excellence, complaint management, and adherence to safety procedures. The outcomes of the program showed measurable improvements. Post-training evaluations revealed a significant increase in participants’ knowledge and understanding of operational safety and service standards. Additionally, a notable reduction in emergency response times was observed during simulated drills. Feedback collected from the participants indicated enhanced confidence in handling routine operations, responding to customer complaints, and executing emergency procedures. This reflects the program’s success in not only increasing technical competence but also in boosting the professional demeanor of SPBU staff. Despite its success, the program encountered challenges, particularly in aligning the training schedule with participants’ daily work commitments, which occasionally hindered full attendance. To ensure long-term impact and continuity, the program recommends implementing annual refresher training sessions in collaboration with local safety and regulatory authorities. This would foster a culture of continuous improvement and compliance among SPBU operators, ultimately contributing to safer and more efficient fuel service operations in the region. Overall, the initiative highlights the critical role of ongoing professional development in enhancing service delivery and maintaining high safety standards in the fuel retail sector.

The digital era has revolutionized educational systems, making digital literacy a vital competency for the 21st century. As such, educational administration plays a pivotal role in driving digital transformation within schools. This study used a qualitative approach with a multi-case study design, examining 20 secondary schools to assess how effective educational administration practices contribute to the sustainable implementation of digital literacy programs. Data were gathered through in-depth interviews with 60 educational administrators, participant observations, and the analysis of policy documents. The findings reveal that educational administration, when proactive, collaborative, and data-driven, significantly boosts student digital literacy. In fact, schools employing these practices experienced an improvement in digital literacy by up to 65% within two years of program implementation. The success of these programs was largely attributed to key factors such as visionary leadership, strategic allocation of resources, continuous teacher capacity development, and robust monitoring systems. Additionally, the research highlights the importance of a comprehensive approach to digital literacy, where educational leaders understand the interconnections between various administrative functions and their impact on digital education. This includes integrating strategic planning, operational execution, developmental efforts, evaluation processes, and collaborative work between teachers and administrators. In response to these findings, the study proposes the Integrated Digital Literacy Administration Model (MALDT). This model offers a framework that can be adapted by educational institutions to enhance learning quality in the digital age. It emphasizes the need for a holistic approach to digital literacy administration, combining leadership vision with operational efficiency and continuous professional development. Ultimately, the adoption of such a model can help schools foster an environment where digital literacy is embedded into the core educational experience, ensuring students are adequately prepared for the challenges of the digital era.

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.

This study explores the key determinants of field engineer efficiency in the field service industry by analyzing the impact of self-efficacy, resource management, and time management on operational performance. Employing a quantitative research approach, data were collected using saturated sampling from 102 field engineers and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The measurement model showed robust psychometric properties, satisfying the thresholds for convergent validity, discriminant validity, and internal consistency reliability. The structural model results indicate that all three independent variables significantly influence field engineer efficiency. Self-efficacy was found to have the strongest effect (β = 0.421, p < 0.001), followed by resource management (β = 0.347, p < 0.001) and time management (β = 0.289, p < 0.001). The model accounts for 68.7% of the variance in field engineer efficiency, reflecting strong explanatory power and predictive accuracy. Among these variables, self-efficacy emerged as the most dominant factor, suggesting that field engineers' belief in their ability to perform tasks is a critical driver of operational success. High self-efficacy enhances motivation, resilience, and effective problem-solving under pressure, making it essential in dynamic and unpredictable field environments. Resource and time management also play crucial roles in supporting engineers' ability to complete tasks efficiently by ensuring optimal allocation of tools, equipment, and time. The findings provide practical implications for field service organizations aiming to improve workforce performance. Investing in training programs that strengthen self-efficacy, combined with systematic improvements in resource and time management practices, can significantly enhance operational outcomes. By prioritizing these factors, organizations can boost engineer efficiency, reduce operational costs, and improve service delivery, ultimately gaining a stronger competitive advantage in the industry.

This study aims to identify various types of hazards found in the Apron of Juanda International Airport Surabaya and analyze their impact on flight operational safety. The apron is a vital area in aviation activities because it is a parking lot for aircraft, the process of boarding and dropping passengers, loading and unloading cargo, and light maintenance activities. The existence of potential hazards in this area can have a direct effect on flight safety if not handled properly. The research method used was qualitative descriptive with data collection techniques through field observations, interviews with apron officers, and documentation during the implementation of On The Job Training. The data obtained is then analyzed to identify potential hazards and evaluate the level of risk. The results of the study show that there are still hazard findings in the apron area, including Foreign Object Damage (FOD) in the form of foreign objects that have the potential to damage aircraft engines, oil or fuel spills that can cause fires, the presence of wild animals in the aircraft movement area, Ground Support Equipment (GSE) that is parked out of place so as to interfere with aircraft movement, and marshalls who do not use Complete Personal Protective Equipment (PPE).  This problem is caused by the weak supervision of the Apron Movement Control (AMC) unit and the low awareness of personnel in implementing a work safety culture. Based on these findings, the author prepared mitigation measures in accordance with the guidelines of Doc 9859 AN/474 concerning the Safety Management Manual, including increasing supervision, enforcing safety standards, and periodic training for all apron personnel. It is hoped that the results of this study can be an evaluation reference for airport management to strengthen the supervision system, reduce the risk of accidents in the apron area, and build a better and sustainable work safety culture.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

This study focuses on developing a web-based Research and Community Service Information System (SIPPMAS) for Politeknik Takumi Bekasi, utilizing the Waterfall methodology. The aim is to create an integrated platform that streamlines the management of research and community service activities, from proposal submission and budget allocation to project execution and final reporting. The Waterfall method was chosen for its structured, sequential approach, ensuring a systematic development process through distinct phases: requirements analysis, design, implementation, testing, and maintenance. This approach is expected to enhance data accuracy, improve operational efficiency, and provide real-time project monitoring, ultimately facilitating better collaboration among stakeholders and increasing the overall impact of research and community service initiatives at Politeknik Takumi Bekasi. The system is designed to address current manual administrative challenges, offering a centralized and accessible solution for all users.

This study aims to identify risk management processes and analyze management strategies that can be implemented by Pineapple Chips MSMEs in Kualu Nenas Village. The approach refers to the ISO 31000 framework, which includes risk identification, analysis, evaluation, and management. The results show that the most significant risks are in the high category, especially financial and operational risks, such as fluctuations in raw material prices, product damage due to improper storage, and limited human resources in marketing and production management. To minimize the impact of risks, a thorough analysis and appropriate mitigation strategies are required. The implementation of systematic risk management is considered capable of reducing potential losses, increasing business resilience, and strengthening the position of MSMEs in facing market dynamics. This approach is also crucial in maintaining business continuity, increasing consumer trust, and maintaining business reputation.  

This study aims to analyze interest rate risk management in Micro, Small, and Medium Enterprises (MSMEs) that use People's Business Credit (KUR) facilities, with a case study at the Kari Water Drinking Water Depot in Kulim District, Pekanbaru City. Fluctuations in interest rates are one of the financial risks that can affect the continuity of MSME businesses, especially in terms of the ability to pay credit obligations. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the Kari Water Depot faces financial risks due to interest rate fluctuations, operational risks related to water distribution and quality, and legal risks due to drinking water quality regulations. The application of risk management based on ISO 31000 has been proven to help in the process of systematic risk identification, analysis, and mitigation. The mitigation strategy through investment in Reverse Osmosis (RO) technology is considered effective because it can improve product quality and operational efficiency. However, the success of this strategy is greatly influenced by the readiness of human resources, access to financing, and mature risk planning. This study recommends the importance of risk management training for MSMEs and policy support in the form of access to affordable funding and environmentally friendly technology to improve the competitiveness and sustainability of MSMEs amidst economic dynamics.

A 300 kVA generator set is an important tool as a backup power source in many sectors. Manual monitoring of generator set performance is often inefficient and can cause delays in detecting problems. Various advances in Internet of Things (IoT) technology have enabled the design of remote monitoring systems to overcome these limitations. This study aims to develop an IoT-based monitoring tool capable of monitoring important generator set parameters such as voltage, current, power, and engine temperature in real-time. This will enhance generator set management efficiency and reduce the risk of damage. The method used is an experimental approach involving the creation of an IoT-based monitoring system prototype. Operational data from the generator set is collected using sensors and then transmitted to an IoT platform for analysis. This research uses PZEM-004T sensors to monitor parameters such as power, current, and voltage. RTD PT100 sensors monitor parameters such as engine temperature, oil temperature, and turbo temperature. Honeywell PX3 sensors monitor oil pressure. Honeywell 1GT101DC sensors monitor engine speed. The results of the study show that the device works well with an average error of 0.76% from the sensors used. The greater the distance between the Wi-Fi modem and the device, the slower the data response speed.

Digitalization has become the driving force behind transformation in the logistics sector, particularly at seaports, which serve as key nodes in the global supply chain. Indonesian ports face persistent challenges such as high logistics costs and long vessel turnaround times. By implementing digital technologies such as the Port Community System (PCS), Artificial Intelligence (AI), and Blockchain, ports can enhance operational efficiency, accelerate service processes, and improve transparency and accountability. Digital systems also enable real-time integration among stakeholders, contributing to faster cargo flow and reduced national logistics costs. However, the implementation of digitalization is not without significant barriers, including limited information and communication technology (ICT) infrastructure, low digital competencies among the workforce, and high initial investment costs. Furthermore, ports face organizational cultural resistance to change and cybersecurity risks that threaten operational continuity. Smaller ports in developing countries often struggle to adopt these technologies independently due to budget constraints. To overcome these challenges, synergy between the government, port operators, and technology providers is essential. Programs such as the National Logistic Ecosystem (NLE) represent a strategic step to accelerate sustainable digital adoption. With a holistic approach encompassing technology, human resources, and business processes, digitalization can become a key catalyst in enhancing the competitiveness of Indonesian ports on a global scale.

The increasingly rapid development of digital technology is pushing MSMEs to adapt to change to remain competitive in the market. One strategic step that can be taken is to adopt a Management Information Sistem (SIM) to support information management, accelerate decision-making processes, and improve business efficiency. This article examines how MSMEs can optimize the use of MIS in their business activities, highlighting the benefits, challenges, and appropriate implementation strategies. The analysis shows that MSMEs' digital capabilities, human resource training, and the availability of technological infrastructure are critical components in supporting the successful optimization of MIS in the digital era.  

Keripik Singkong Alif, a micro-enterprise located in Suka Damai Village, faces challenges in managing human resources due to its traditional and unstructured operational system, leading to inefficiencies and obstacles in business development. To address this issue, socialization and education on Digital Talent Management (DTM) were conducted as a solution to improve HR management through a simple and applicable digital approach. This activity aimed to educate micro-business actors on the importance of talent management. The methods used included field observations, interviews, socialization, training, mentoring, and step-by-step evaluation to ensure that business owners could understand and independently implement the system.  The results of the activity show that the socialization program consisted of several stages, namely observation, problem identification, implementation of socialization and education, and evaluation. Through four days of socialization and education, Keripik Singkong Alif successfully established a clearer division of tasks, recognized employee potential, and agreed on work procedures through the development of a simple Guidebook. The digital approach used effectively raised awareness among business owners about the importance of work documentation and performance evaluation, despite initial challenges in digital literacy.

Hospital Information Sistems (HIS) integrating Decision Support Sistem (DSS) modules have been proposed to enhance operational efficiency and clinical decision-making in hospital settings. This study conducted a systematic literature review of 80 empirical articles published between January 2020 and May 2025, following PRISMA guidelines, to examine how DSS integration within HIS supports managerial and clinical decisions. Findings indicate that DSS integration improves patient registration speed by an average of 25, reduces medication errors by up to 15, and facilitates resource allocation and performance monitoring via analytic dashboards. Organizational resistance and inadequate IT infrastructure remain significant barriers. These results underscore the importance of designing user-friendly dashboards, implementing transparent inference engines, and adopting comprehensive change management strategies. The study extends the Technology Acceptance Model with a perceived risk construct and offers practical recommendations for developers and hospital managers aiming to optimize HIS–DSS implementation.