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Meter management and maintenance play a critical role in ensuring billing accuracy and operational efficiency at PLN, particularly in the Kisaran Branch Office. The manual system currently employed often encounters challenges such as inconsistent data recording, delays in maintenance, and a lack of information transparency. To address these issues, a Meter Maintenance Information System has been designed as an efficient solution for managing measuring instruments.This system is designed to support meter data recording, maintenance schedule monitoring, maintenance history logging, and real- time reporting of meter conditions. Utilizing web-based technology and a centralized database, the system integrates meter data from various locations, facilitating decision- making for technical staff. Implementation results indicate that the Meter Maintenance Information System can improve management efficiency by up to 40%, reduce recording errors, and accelerate the identification process of meter damage. Furthermore, the system supports operational cost efficiency by optimizing maintenance schedules. Thus, this system is expected to serve as a strategic step for PLN to enhance service quality for its customers.  

PT Jadi Kaya Raya Bersama, founded in 2024 in Banyumas, Indonesia, focuses on providing reliable financial recording solutions for Micro, Small, and Medium Enterprises (MSMEs) through fintech-based applications. The platform is designed to support transaction recording, financial monitoring, and reporting processes to improve MSME financial management. Despite its significant potential, several technical issues have hindered the application’s performance and service quality. Key problems identified include disruptions in the WhatsApp Bot API, user authentication errors, and the lack of integration with banking systems and digital wallet services. These challenges affect transaction recording accuracy, operational efficiency, and the security of user financial data. To identify the root causes of these issues and propose appropriate solutions, a system audit was conducted using the COBIT framework as a governance and management evaluation tool. The audit process involved assessing system performance, control mechanisms, and IT service management practices. The results indicate that API disruptions were primarily caused by network instability and configuration errors, which led to interruptions in automated transaction recording services. Meanwhile, authentication problems were associated with weak login mechanisms and insufficient identity verification processes. In addition, the application’s inability to integrate with banking and e-money services created limitations in transaction synchronization and reduced overall user convenience. Based on these findings, several strategic recommendations are proposed. These include optimizing API performance, strengthening authentication systems through the implementation of Two-Factor Authentication (2FA), and developing integration capabilities with banking institutions and digital wallet platforms. The implementation of these improvements is expected to enhance system efficiency, data security, and service quality. Ultimately, strengthening the fintech application’s performance will support MSMEs financial management and contribute to sustainable digital economic growth in Indonesia.

Sexual harassment in academic settings often goes uncovered due to unequal power relations between perpetrators and victims. This phenomenon is of particular concern on Malang campuses, where victims feel intimidated and do not have a safe space to speak out. This research aims to explore how power relations contribute to the occurrence of sexual harassment and its impact on victims in the academic environment. A qualitative approach was used with a case study method at several universities in Malang. Data were collected through in-depth interviews with victims, witnesses, and campus administration, and analyzed using thematic analysis techniques. The results showed that harassers often utilize positions of authority, such as lecturers, seniors, or campus staff, to commit acts of harassment. Victims, who are mostly students, are reluctant to report cases for fear of negative impacts on their education and career. The findings also reveal that the lack of strict campus policies and victim-friendly reporting mechanisms exacerbate the situation. This research highlights the importance of reforming campus policies and engaging the academic community in creating a safer and more equitable environment. This research suggests that universities in Malang need to strengthen reporting systems, introduce sexual harassment prevention training, and improve the structure of more equal relationships between students and faculty.

Accountability in managing Village Fund Allocation (ADD) is crucial to ensure effective, efficient, and compliant use of the funds. This study investigates how accountability in ADD management is implemented in Lattimu Village, Bola Subdistrict, Wajo Regency, through planning, implementation, and reporting stages while identifying supporting and inhibiting factors. Using a descriptive qualitative approach with a case study method, data were gathered through interviews, observations, and documentation. The findings reveal that ADD accountability in Lattimu Village aligns with applicable regulations, covering planning, implementation, and reporting processes. Active community participation during village meetings emerged as a significant supporting factor. However, challenges such as limited technological proficiency among village officials and the community's low educational levels hinder effective management. The study recommends increasing human resource capacity through technical training and fostering greater community involvement in decision-making forums. Strengthening these aspects is expected to enhance the transparency, effectiveness, and efficiency of ADD management, ensuring better outcomes for the village development initiatives.

This study aims to analyze public service accountability at the Namlea Subdistrict Office, Buru Regency. The research method used is qualitative, with an in-depth interview approach to gather information regarding the ongoing service processes at the subdistrict office. The research findings indicate that although some aspects of public service at the Namlea Subdistrict Office are running well, there are still areas that require improvement. The reporting process is relatively transparent, but it is hindered by a limited number of staff, which affects the timeliness of report resolutions. Information retrieval also relies heavily on direct visits to the office, suggesting the need for the implementation of information technology to make public access easier and more efficient. Service performance evaluations are conducted regularly, but they are constrained by staff capacity, which is insufficient to handle the volume of reports. Staff control and guidance are carried out routinely, but some members of the public seek increased transparency in this process. Overall, despite several challenges such as limited human resources and facilities, the Namlea Subdistrict Office has shown commitment to improving service quality. However, to enhance accountability, improvements are needed in transparency, information access, as well as strengthening staff capacity and the use of more advanced technology.

This research is a qualitative descriptive research that aims to determine the Effectiveness of Supervision of Village Fund (DD) Use in Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency and What are the Supporting and Inhibiting Factors. This research was conducted in Ohoi Mataholat, Kei Besa District, Southeast Maluku Regency. Primary data collection was carried out using data collection techniques through interviews, observations, and documentation of a number of informants involved in the Supervision and Use of Village Funds for Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency. The results of the study indicate that although there is supervision carried out by the village government and the community, there are still obstacles in terms of transparency, accountability, and supervisory capacity. Factors such as lack of community understanding, low human resources in supervision, and minimal facilities and infrastructure for implementing supervision are the main obstacles in achieving effective supervision. Therefore, this study recommends the need to increase the capacity of supervisors, more intensive socialization to the community, and increase transparency in reporting the use of village funds. Thus, it is hoped that the use of village funds can be more optimal and provide maximum benefits for village development..

Effective, efficient and structured management of personnel data is an important requirement to support smooth administration and operations in the government environment. This study aims to design and implement a technology-based personnel data management system at the Limapuluh Subdistrict Office, Batu Bara Regency. This system is designed to overcome various problems that arose in previous manual systems, such as data duplication, slow administration processes, and the risk of data loss. The methods used include system requirements analysis through interviews, application-based system design using the Data Flow Diagram (DFD), Sequence Diagram and Class Diagram models, as well as system implementation on available devices. The main features developed include employee data recording, digital attendance, work schedule management, and automatic reporting. The implementation results show that the new system is able to increase the efficiency and effectiveness of personnel data management, speed up the administration process, and increase data security. By training administrative staff, this system also strengthens the human resource management capabilities of the Fifty District Head Office. It is hoped that this research can be a solution and reference for other government agencies that want to digitize personnel data management.

Whistleblowing is a vital mechanism for exposing unethical practices and ensuring accountability in organizations. This systematic literature review explores the interplay between the Theory of Planned Behaviour (TPB) and social influence factors—conformity, compliance, and obedience—in shaping whistleblowing behaviour. The review examines empirical and theoretical studies from 2004 to 2024 to identify how TPB constructs (attitudes, subjective norms, and perceived behavioural control) integrate with social influence dynamics to influence the intention and action of whistleblowing. The findings highlight that attitudes toward whistleblowing, shaped by personal ethics and organizational culture, significantly influence individuals’ willingness to report misconduct. Subjective norms, reflecting the perceived social pressure to act or remain silent, often intersect with conformity and compliance, either encouraging or deterring whistleblowing. Perceived behavioural control, influenced by organizational support structures and fear of retaliation, determines the feasibility of acting. The role of obedience to authority emerges as a double-edged sword, where supportive leadership fosters whistleblowing while hierarchical pressures discourage it. Furthermore, the review underscores the importance of ethical climates and whistle-blower protection mechanisms in mitigating the negative impact of social pressures. It also identifies gaps in existing research, including the limited exploration of whistleblowing in diverse cultural contexts and the lack of longitudinal studies examining long-term impacts. This study contributes to the literature by providing an integrated framework that combines TPB and social influence theories to understand whistleblowing behaviour. It offers practical insights for policymakers and organizational leaders to design interventions that encourage ethical reporting and protect whistle blowers.

Financial information systems play a crucial role in managing and processing company financial data. However, manual data collection and processing often require time and are prone to errors. This study aims to optimize financial information systems by utilizing microcontrollers in the automation of data collection and processing. The method used involved the development of a microcontroller-based prototype system to automate real-time financial data monitoring and reporting. The results showed that the use of microcontrollers significantly improved the efficiency and accuracy of financial data processing, while reducing the time needed for reporting. In conclusion, a microcontroller-based system can be an effective solution to enhance the quality and speed of financial data processing in companies.

Childbirth, whether through vaginal delivery or Cesarean section (CS), is a significant event often accompanied by psychological challenges such as anxiety, particularly among women undergoing CS. This quantitative study aimed to explore the correlation between spousal support and anxiety levels in 40 first-time CS candidates. Using purposive sampling, this research employed the Hamilton Anxiety Rating Scale (HARS) and the Spousal Support Questionnaire as measurement tools. The majority of respondents were aged 26-35 years (80%), in their third trimester of pregnancy (100%), primigravida (80%), and presented with indications for CS (65%). All respondents reported receiving supportive spousal support during their pregnancy. The study revealed that 70% of mothers experienced mild anxiety, with only 5% reporting moderate anxiety. Statistical analysis using the Spearman rank test demonstrated a significant relationship between spousal support and anxiety levels among first-time CS candidates (p = 0.034, p < 0.05). This suggests that higher levels of spousal support correlate with lower anxiety levels in expectant mothers undergoing CS. The findings underscore the importance of spousal support during pregnancy and childbirth, highlighting the need for partners to accompany and provide emotional support to mitigate anxiety. Future research should explore additional factors influencing anxiety and consider interventions to enhance support mechanisms for expectant mothers undergoing CS.

Bullying is a phenomenon that has a serious impact on students' psychological health. This study aims to examine the impact of bullying on students' mental well-being, including stress, anxiety, and depression. The research method used was quantitative with a descriptive and correlational survey design, involving 35 respondents from high school students. The results showed that 57.14% of respondents had experienced bullying, with verbal forms being the most dominant (75%). The findings also revealed that bullying has a significant impact on students' mental health, with 71.43% of respondents reporting major psychological disorders. The conclusion of this study emphasizes the need for comprehensive efforts to prevent bullying in schools, through educational programs, anti-bullying policies, and social support.

The research analyzes to understand the influence of financial intelligence, financial literacy, business innovation and risk management on the financial performance of MSMEs in Surabaya. MSMEs are an important sector in the Indonesian economy, but many MSME actors still experience resistance, especially in terms of financial management. Data was collected through questionnaires from 60 respondents who are MSME actors in Surabaya, using a quantitative approach.  The research results show that the majority of MSME players have limited understanding of financial management, including financial recording and reporting. Even though financial literacy and financial intelligence are recognized as important, the results of statistical analysis show that these two variables do not have a significant influence on the financial performance of MSMEs partially. However, training and education related to financial literacy is still needed because it has great potential to increase the financial resilience of MSMEs in the long term. This research also highlights that business innovation and the application of risk management can help MSMEs face market dynamics and economic challenges. Overall, this research provides an illustration that MSMEs need additional support, both through training and the use of technology, to be able to increase their competitiveness and business desires.

This study aims to analyze the influence of green accounting in carbon tax management in multinational companies in the manufacturing sector. Green accounting is an accounting approach that includes environmental asppects in finansial reporting, aiming to reduce environmental costs and support corporate sustainability. Using quantitative metodts, this study analyzed data form the sustainability report of five manufacturing companies listed on the IDX in 2022. The result of thr analysis show that carbon tax does not have a significant influence on the implementation of green accounting. This show that the implementation of green accounting os more influenced by other factors besides carbon tax policy. These findings reinforce the importance of exploring additional factors that can support the effective implementation of green accounting.

Efforts to reduce the prevalence of anemia in adolescent girls are carried out by supplementing with Iron Tablets. This research aims to evaluate the program of providing iron tablets to adolescent girls in the work area of the Kebonsari Health Center, Madiun Regency. The research was conducted qualitatively with indepth interview techniques and Focus Group Discussions (FGD), informants were determined by purposive sampling totaling 16 people. The research was conducted in July-September 2023 at the Health Office, Madiun Regency Pharmacy Installation, Kebonsari Health Center, SMPN 2 Kebonsari and MAN 1 Madiun. The data analysis technique used triangulation, processed using reduction and presented in the narrative text. The results of the study were reviewed based on the book "Guidelines for Prevention and Management of Anemia in Adolescent Girls 2016" showing that several aspects were appropriate, including human resources, fund allocation, preparation, distribution, recording and reporting, scope of activities and accuracy of targets and distribution. While aspects that were not appropriate included facilities and infrastructure, monitoring and timeliness. Similar research should be conducted in other schools in the working area of the Kebonsari Health Center, Madiun Regency so that the effectiveness of the implementation of the program can be evaluated and improved.