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Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

Waste management in urban areas such as South Jakarta remains a major challenge, particularly at the household level. This study aims to examine the role of Bank Sampah Mekar Sari in implementing circular economy principles through community-based waste management. The research employed a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. The findings show that Bank Sampah Mekar Sari functions not only as a collection point for inorganic waste but also as a center for educating and empowering residents to sort and manage waste sustainably. The practices observed, such as household-level sorting, partnerships with recycling partners, and material reuse, reflect the core principles of the circular economy. In addition, collaboration among community members, local government, and the private sector contributes to the development of a participatory waste management ecosystem. This study recommends replicating similar models in other regions and highlights the importance of regulatory and institutional support in strengthening local waste management systems.

Environmental law enforcement provides space for environmental organizations to file lawsuits in the interests of environmental conservation as regulated in Article 92 of Law Number 32 of 2009 concerning Environmental Protection and Management. However, in practice, the right to sue environmental organizations is not always accepted by the courts, especially when it concerns certain areas such as Limited Production Forests. This study aims to analyze the material of environmental organizations' lawsuits based on Decree Number 16/PDT.G/LH/2023/PN.BKN. This study uses a normative juridical method and a case study approach with data sources in the form of court decision documents and related laws and regulations. The results of the study show that in this case, this Decision shows that it recognizes the active role of environmental organizations in supervising and suing permit applications for forest areas. In this case, the plaintiff organization argued that the defendant's actions in carrying out exploitation activities in the Limited Production Forest area had violated the law and harmed the ecological function of the forest, thus fulfilling the elements of an unlawful act as regulated in Article 1365 of the Civil Code. This finding resulted in an understanding of the analysis related to the material of the environmental organization's right to sue as an instrument of social control and supervision of forest area utilization policies.

Knee stiffness is one of the most common complications experienced by patients with tibial fractures. It can weaken and limit accessory joint movement, inhibit muscle activation, impair gait pattern, and reduce the overall physiological range of motion. Surgical procedures may also affect functional capacity and decrease quality of life due to limitations in the patient's activities of daily living (ADL).This case report aims to explore the management and effectiveness of physiotherapy interventions in a case of knee stiffness. A single-subject research design was used to observe a patient, Mr. JP, aged 53 years, who complained of stiffness, pain, and muscle weakness in the left knee (genu sinistra) following trauma. The study was conducted in February 2025. Physiotherapy sessions were carried out every three days, for a total of four sessions. Interventions included Infrared therapy, Transcutaneous Electrical Nerve Stimulation (TENS), and exercise therapy in the form of passive forced exercises, hold-relax techniques, and active resisted exercises.Progress was observed from session T1 to T4, assessed through various parameters: pain levels measured by the Numerical Rating Scale (NRS), muscle strength evaluated using Manual Muscle Testing (MMT), range of motion (ROM) assessed with a goniometer, and functional ability measured using the International Knee Documentation Committee (IKDC) questionnaire. The physiotherapy intervention using Infrared, TENS, and therapeutic exercises (passive forced, hold-relax, and active resisted) showed improvements in reducing pain, increasing muscle strength, enhancing joint ROM, and improving ADL performance in a patient with post-tibial fracture knee stiffness.

This research is motivated by the increasing complexity of the global and digital business environment, characterized by high uncertainty (VUCA). The role of management accountants has evolved, demanding new competencies to address the challenges of globalization, digital transformation, and sustainability issues. The purpose of this research is to examine the evolution of the management accountant's role in a VUCA environment, identify key required competencies, and formulate adaptive strategies. This research uses a literature review method to analyze various relevant academic sources. The findings indicate that management accountants require strong digital competencies, cross-cultural understanding, risk management skills, and a deep understanding of sustainability issues.  Recommended adaptive strategies include the development of training programs, increased inter-functional collaboration, and the adoption of data analytics technologies. The implications of this research for management accounting practitioners are the need for competency development and strategy adaptation to meet the challenges of a dynamic business environment.

This research aims to determine whether the budget formulation of the Merah Putih Village Cooperative is in accordance with the norms and statutory regulations as stipulated in Law Number 25 of 1992 concerning Cooperatives, particularly in relation to Article 33 paragraph (4) of the 1945 Constitution, which emphasizes the principle of independence in the national economy. The results of this study focus on optimizing the establishment of the Merah Putih Village Cooperative to support the formation of national-scale cooperatives that function not only as savings and loan institutions driving the economy, but also address the challenges and risks that may arise from the establishment of the Merah Putih Cooperative. First, the issue of economic scale is crucial. Operations at the village level are often limited by available resources and market reach. Second, human resource capacity is a determining factor. The management of funds amounting to IDR 3–5 billion requires financial, business, operational, and marketing management skills that are not always present in every village. Experience with Village-Owned Enterprises (BUMDes) shows that one of their main challenges is finding local residents who are truly skilled managers. Third, elite capture or control by local elites can become a bottleneck. In villages with weak governance, influential figures may abuse their authority to control the cooperative for personal gain. Similar occurrences are often found in grant programs from Ministries/Agencies or the private sector, where key individuals dominate and exploit these resources for their own interests. Fourth, the risk of fraud.

In the dynamic digital era, information and knowledge management becomes a crucial element in improving the effectiveness of organizational decision-making. Integration between Management Information Systems (MIS) and Knowledge Management (KM) is a strategic approach that can strengthen organizational capabilities in responding to internal and external challenges. Management Information Systems function as a tool in collecting, transmitting, and presenting relevant data, while Knowledge Management plays a role in collecting, storing, and distributing knowledge, both explicit and tacit, within the organization. This study aims to examine how the synergy between MIS and KM can improve the quality of managerial decisions, accelerate the flow of information, and support organizational innovation. The methodology used includes literature studies and descriptive analysis of the implementation of MIS-KM in various industrial sectors. The results of the analysis show that organizations that successfully integrate these two systems are able to create a collaborative, adaptive, and responsive knowledge-based work environment to change. In addition, this integration also encourages the alignment of business strategies with available knowledge, resulting in more appropriate and sustainable decisions. Thus, the development of MIS that is closely connected to the KM process is an important need for modern organizations.

Emergency complaint services are a critical component of public service delivery, requiring speed, coordination, and integration across multiple agencies. The Surabaya City Government developed Command Center 112 as an innovative public service initiative to respond to emergency incidents quickly and in a coordinated manner. This study aims to analyze the implementation of Collaborative Governance in the management of the Command Center 112 service in Surabaya, using the model by Ansell and Gash, which includes four key indicators: starting conditions, institutional design, facilitative leadership, and the collaborative process. A descriptive qualitative approach was employed, with data collected through observation, interviews, and documentation. The findings reveal that collaboration among government agencies, volunteers, and the community has been built functionally and adaptively through regulatory support, standard operating procedures (SOPs), and open communication among stakeholders. However, challenges remain in the form of public perceptions regarding service response quality, which has not been uniformly experienced. These results highlight the importance of strengthening public communication and increasing community involvement in service evaluation. Overall, Command Center 112 in Surabaya serves as a successful example of Collaborative Governance implementation in urban emergency complaint services.

This paper explores the strategic integration of cybersecurity into enterprise risk management (ERM) frameworks to enhance digital resilience in modern organizations. Drawing on a qualitative library research method, the study synthesizes literature, models, and case analyses to identify best practices and governance structures that align technical cybersecurity measures with broader organizational goals. The research reveals that treating cybersecurity as an isolated IT function weakens risk visibility and incident response, while embedding it within ERM enables proactive identification, prioritization, and mitigation of cyber risks. The study highlights challenges such as the communication gap between IT teams and senior leadership, lack of standardized cyber-risk metrics, and siloed governance structures. It proposes cross-disciplinary collaboration, integrated risk frameworks (e.g., ISO 31000, NIST), and metrics-driven decision-making as essential components of effective cybersecurity governance. Although conceptual in nature, the findings emphasize the urgent need for cohesive, strategic, and metric-informed approaches to managing cyber threats. Future research should prioritize empirical validation, industry-specific adaptations, and development of standardized cyber-risk indicators to support evidence-based investment and board-level accountability in cybersecurity governance.

Inequality in wealth distribution is a serious problem in the modern economic system. The gap between high and low income groups continues to widen, triggering various social problems. In the perspective of Islamic economics, zakat, infaq and waqf are present as instruments that not only have worship values, but also significant social and economic functions. This study aims to analyze the contribution of these three instruments in reducing the inequality of wealth distribution in society. Through descriptive qualitative approach and literature study, this research examines various literatures and secondary data obtained from zakat, infaq, and waqf management institutions in Indonesia. The results show that zakat, infaq, and waqf are able to act as effective wealth redistribution tools, improve the welfare of vulnerable groups, and strengthen social cohesion. These three instruments are proven to be a systemic solution in creating a more equitable economic balance. Therefore, accountable, professional, and trustworthy management is needed so that the socio-economic potential of zakat, infaq, and waqf can be optimized in supporting the creation of social justice according to Islamic teachings.

This study aims to conduct an analysis of the management information system implemented at the community health center (Puskesmas). In fulfilling its operational functions, Puskesmas typically utilizes a management information system to support data processing and the delivery of healthcare services. To enable healthcare personnel to perform their duties more effectively and efficiently, the system must operate in an optimal condition. Ensuring such efficiency requires a systematic evaluation to identify existing issues, thereby allowing for targeted improvements and further system development. The evaluation was carried out using a heuristic evaluation approach focused on usability aspects, referencing ten standard indicators. Data were collected through the distribution of questionnaires to clinical staff at Puskesmas. The results of the analysis identified 15 usability-related issues distributed across 4 key usability aspects. These issues were subsequently categorized into low and medium priority levels for improvement. The findings from this study may serve as a foundation for system refinement, feature enhancement, and overall development of the management information system at Puskesmas Depok I, Sleman, ultimately aiming to improve user experience in terms of accessibility and operational convenience.

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.

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

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

Cooperatives have a strategic role in improving people's welfare, especially in developing countries like Indonesia. As one of the pillars of the national economy, cooperatives function as a forum for community cooperation in meeting economic needs in a fair and sustainable manner. This study aims to analyze the role of cooperatives in improving people's welfare through a library research approach. The method used in this study is a descriptive method with deductive data analysis techniques, where data is obtained from various sources such as books, journals, and laws and regulations related to cooperatives. The results of the study show that cooperatives contribute to community economic empowerment by providing more inclusive access to capital, creating jobs, and improving social welfare through education and health programs. With the principle of mutual cooperation and democratic management, cooperatives can be a solution in creating a more independent and prosperous people's economy. Therefore, consistent regulatory support and increased human resource capacity are needed so that cooperatives can function optimally in community economic development.

Green Open Space (GOS) plays a strategic role in modern urban planning, serving not only as an ecological element but also as a social, educational, and recreational space that supports the sustainability of urban life. Its presence is a vital necessity in addressing the challenges of urbanization and environmental degradation. This study examines and redesigns Taman Mandiri in Jayapura City as a sustainable urban park capable of accommodating various ecological and social functions. Field observations reveal that the existing condition of the park does not yet meet adequate public facility standards, such as the availability of interaction space, playgrounds, toilets, and parking areas. Through a sustainable landscape design approach, the park is directed to become an inclusive, efficient, and environmentally friendly green open space. The proposed design integrates the use of local vegetation, natural water management systems, and the enhancement of the park’s social functions. It is expected that this design can serve as a model for urban park development in tropical regions facing urbanization pressures and contribute to improving the quality of life in a sustainable manner.

Plantar fasciitis is a common cause of heel pain that is often found in the population aged 40-60 years, especially women with prolonged standing activities and high body mass index. This case report discusses physiotherapy management in a 41-year-old female patient with plantar fasciitis dextra who underwent therapy at Panembahan Senopati Hospital. The physiotherapy interventions provided included ultrasound, gastrocnemius muscle massage, stretching (Towel Stretch), and exercises (Calf Raise and Towel Toe Curl) for three sessions in three weeks. Evaluation was performed using Wong Baker Scale, Manual Muscle Testing (MMT), Goniometer, and Foot and Ankle Disability Index (FADI). The results showed a decrease in tenderness and pain during movement, increased plantar fascia flexibility, and an increase in FADI score from 63.28% to 77.88%, indicating improved function. Physiotherapy interventions proved to be effective in managing plantar fasciitis symptoms conservatively and improving the patient's quality of life.

This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and performance reports greatly assists management in choosing effective and responsive strategic alternatives to market dynamics. Case studies of several large manufacturing companies show that the implementation of a good management accounting system can improve operational efficiency, optimize resource allocation, and reduce the risk of failure in decision-making. Management accounting also plays a role in supporting investment and product development to maintain competitiveness in the global market. In conclusion, management accounting is a crucial element that strengthens strategic decision-making, so that manufacturing companies can grow and be sustainable in a competitive business environment.

The process of  receiving raw materials is the initial activity of a production process, the quality of raw materials can affect the quality of the final product, quality control must be carried out so that the raw materials to be used comply with industry specifications to produce quality products. For example, the raw material for frozen fish at PT Sarana Tani Pratama Jembrana, Bali, whether local frozen fish or imported frozen fish, is thawed using the water immersion method. The difference in the Thawing process or melting process between local frozen fish and imported frozen fish is the thawing time, where local frozen fish takes ±2 hours for the Thawing process while imported frozen fish only takes ±30 minutes for the melting process. The difference in thawing time is caused by local frozen fish being sent by the supplier frozen per block, which consists of several fish in one block. Meanwhile, imported frozen fish is sent by the supplier frozen per fish.This research aims to determine the Application of Management Functions in the Process of receiving raw materials at PT.Sarana Tani Pratama Jembrana-Bali. The types of data used are primary data and secondary data with data collection techniques including observation, interviews and literature study. The data analysis used is descriptive/qualitative data analysis.

Ships as the main mode of transportation that has a strategic role in trade transportation, the trade supply chain really needs proper operations. The operational of the ship is greatly influenced by the performance of the main engine. One of the critical components of the main engine is the exhaust valve which functions to regulate the release of exhaust gas from the combustion chamber to the exhaust manifold. The research is qualitative, collecting data through observation, documentation, and interviews. The event tree analysis (ETA) method is implemented the sequence of impacts produced by exhaust valve, such as high working temperatures, low engine performance, and standard functions described in the manual book so that leaks can be identified. So, From this analysis, the impacts that are traced sequentially to the performance of the exhaust valve itself can also be found. In addition, a fishbone diagram is used to describe the factors that cause leaks, including human error, managerial deficiencies, neglected inspections, and errors in maintenance techniques. Thus, the right handling can be found to overcome exhaust valve leaks, such as repairs required while the engine is stopped, repeated spare part submissions from ship management, conducting spindle thickness inspections, and improving maintenance techniques as specified in the engine manual book. Proper and effective preventive and handling actions based on the root causes outlined are essential to ensure proper operation of the machine.