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Within the decentralization framework, the government sets the Regency/City Minimum Wage (UMK) as the wage standard. However, in 2021, the Governor of the Riau Islands Province established a UMK that did not comply with Ministry of Manpower regulations. This decision adversely affected workers, particularly members of labor unions, as well as the entire workforce in Batam City. The research addresses two key issues: first, the legal consequences of a regional head’s policy in determining the minimum wage; second, the form of legal protection for workers against a UMK that contradicts ministerial regulations. The study applies a normative juridical method. Findings indicate, under Article 82 of the Industrial Relations Dispute Settlement Act (UU PPHI), that a state administrative decision violating statutory provisions may be: (1) declared null (nietig/absolute nietig), (2) null and void by law (nietigheid van rechtswege), or (3) annulled (verniegbaar). The Tanjungpinang Administrative Court Decision No. 1/G/2021/PTUN.TPI declared that Governor’s Decree No. 1362 of 2020 on Batam UMK contained substantial defects and was annulled. Legal protection for workers is provided through dispute settlement procedures at the Administrative Court and/or administrative remedies as stipulated by applicable regulations.

This study examined the relationship between digital transformation factors (innovation culture, digital leadership, and digital transformation of human resources) and organizational resilience in Indonesian higher education institutions. The research method employed Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach using SmartPLS 4, involving validation of the measurement and structural models through bootstrapping procedures. The findings indicated that all seven hypotheses for direct effects were accepted with statistical significance (p < 0.05), with innovation culture having the strongest influence on organizational adaptive capability (β = 0.356). Mediation analysis confirmed the significant role of organizational adaptive capability as a partial mediator in the transmission of digital transformation's effects on organizational resilience, with indirect effects ranging from 0.079 to 0.108. This study's theoretical contribution enriches the digital transformation literature by validating the dual pathway mechanism and introducing organizational adaptation theory in the context of higher education. Practically, the findings provide a strategic roadmap for higher education institutions to implement a holistic digital transformation strategy by strengthening innovation culture, digital leadership, and human resource digitalization as a foundation for building sustainable organizational resilience.

Bulian coconut chips are a typical Jambi food made from dried and fried old coconuts. The traditional production method and inadequate hygiene standards make this product susceptible to microbial contamination, especially harmful bacteria. This study aims to identify the types of bacteria that may be present in Bulian coconut chips using culture and Gram staining methods as the initial step for morphological identification. Samples were taken from three local producers in Bulian District, Batanghari Regency, Jambi. Testing was carried out by serial dilutions up to 10⁻⁴, then planted on Nutrient Agar (NA) media and incubated for 24 hours at 37°C. The colonies that grew were then observed morphologically and Gram staining was performed using a modified method without alcohol. The results showed the presence of various colonies with cream, white, and pale yellow colors. Based on the results of Gram staining, bacilli and cocci were found, which were included in the Gram-positive and Gram-negative categories. The types of bacteria suspected to appear include Bacillus sp., Staphylococcus sp., and possibly Escherichia coli. These findings indicate a risk of microbial contamination that could endanger consumer health, especially if the production process is not improved. Strict hygiene and sanitation principles are strongly recommended in the processing of this traditional food to ensure the product remains safe for consumption. The importance of implementing hygienic standards in the production of Bulian coconut chips is further emphasized by these findings. In addition to improving food safety, implementing proper sanitation procedures can also extend the product's shelf life and increase consumer confidence in local traditional foods. Efforts such as training local producers, using clean equipment, and hygienic packaging can help minimize the risk of bacterial contamination.

In the ever-evolving e-commerce era, the Nibras Online Warehouse plays a crucial role in supporting the distribution of Muslim clothing products throughout Indonesia. This strategic role demands an accurate and efficient inventory management system to ensure smooth and timely order fulfillment. One of the main challenges faced is the discrepancy between inventory data recorded on the website and the actual physical stock available in the warehouse. This discrepancy not only impacts delivery delays but also has the potential to reduce customer satisfaction and the company's overall image. This study aims to analyze the root causes of the inventory management system and develop practical solutions to ensure data consistency between the digital system and real-world conditions. The methods used include literature review, direct field observations, in-depth interviews with warehouse staff, and documentation of daily operational processes. Through an analytical approach using the 5 Whys method and a fishbone diagram, it was found that factors such as delays in data input, lack of synchronization between the operational and IT divisions, and an undocumented goods receipt process were the main causes of inventory data discrepancies. To address this, it is recommended to implement a real-time technology-based inventory management system integrated with the online sales system. Additionally, training warehouse employees on new standard operating procedures (SOPs) and regular stock audits are crucial steps to create transparency and efficiency. These steps are expected to improve data accuracy, accelerate decision-making, and support sustainable business growth. Regular evaluations are also necessary to ensure the implemented system remains relevant and adaptable to the dynamics of warehouse operations.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

This research employs a qualitative library research method to examine the crucial role of investment in the renewable energy sector in sustaining national economic development in the globalization era. In the current global context, the transition toward environmentally friendly energy sources is not only a necessity but also a strategic priority for many countries, including Indonesia. Conventional reliance on fossil fuels, which are increasingly limited and harmful to the environment, has pushed policymakers and stakeholders to seek sustainable alternatives. Renewable energy sources—such as solar, wind, hydro, and bioenergy—are widely recognized as long-term solutions to reduce environmental degradation and carbon emissions. Investment in the renewable energy sector does not merely contribute to environmental preservation but also carries significant socioeconomic benefits. It has the potential to generate new employment opportunities, encourage technological innovation, and strengthen national energy security. These impacts create a multiplier effect on the economy, thereby supporting inclusive growth and sustainable development. Furthermore, renewable energy investment can enhance national competitiveness and resilience in facing global energy transitions, as well as align with international commitments to climate change mitigation. This study, through a comprehensive review of scholarly journals, reports, and other credible sources, finds that the renewable energy sector is instrumental in realizing a sustainable and globally adaptive economic structure. Nevertheless, the success of this transition depends heavily on government efforts to optimize policies and regulatory frameworks that are supportive, transparent, and attractive to both domestic and international investors. Therefore, it is imperative for the government to strengthen investment incentives, streamline bureaucratic procedures, and promote public-private partnerships. The findings highlight that renewable energy investment is not only an environmental necessity but also a key driver of long-term national economic sustainability.

The effectiveness of reporting within the reporting information system at Community Health Centers (Puskesmas) is crucial for supporting data‑driven decision‑making, health‑program planning, and performance monitoring. Accurate and timely reporting enables healthcare administrators to analyze trends, allocate resources efficiently, and improve patient outcomes through evidence‑based interventions. This article analyzes the factors influencing reporting effectiveness at Puskesmas in Serang Regency, including technological, human‑resource, and organizational factors. The study employs a literature‑review and case‑analysis approach, highlighting challenges and offering recommendations to improve reporting effectiveness. The results indicate that limitations in infrastructure, staff competency, digital literacy, as well as management support and policy, are key factors that must be addressed to optimize the reporting system in Serang Regency’s Puskesmas. Technological barriers—such as inadequate hardware, software, and internet connectivity—often hinder the seamless collection and transmission of health data. Human‑resource challenges, including insufficient training and low digital literacy among staff, can lead to data‑entry errors and delays. Organizational factors—such as clear policies, standard operating procedures, and a supportive management culture—are also essential for sustaining high‑quality reporting practices. Furthermore, the integration of health informatics and continuous quality‑improvement initiatives can enhance the reliability and usability of reported data, ultimately supporting better health outcomes at the community level. The study concludes that a holistic approach—encompassing technological upgrades, ongoing staff development, and strong organizational leadership—is necessary to ensure the effectiveness and sustainability of reporting systems in primary‑healthcare settings.

This study examines legal deviations in the implementation of the Suspension of Debt Payment Obligations (PKPU) mechanism, specifically regarding the approval of a peace settlement submitted for the second time after the debtor is declared bankrupt. The study highlights the Supreme Court Decision No. 648K/Pdt.Sus-Pailit/2021, which ratified the second peace settlement in the case of PT Prospek Duta Sukses. This decision is deemed contradictory to the principle of a single peace settlement, as stipulated in Articles 289 and 292 of Law No. 37 of 2004 on Bankruptcy and PKPU, and further reinforced by Supreme Court Circular Letter (SEMA) No. 5 of 2021, which states that a peace settlement in bankruptcy can only be conducted once. Using a normative juridical method, this research analyzes the legal reasoning used by the panel of judges in approving the second peace settlement and evaluates its impact on legal certainty and protection for creditors, who are the affected parties in the bankruptcy process. The approval of a second peace settlement after the debtor is declared bankrupt creates legal uncertainty, as the existing provisions do not provide for more than one peace settlement. Additionally, this decision potentially harms creditors by prolonging the settlement of debts, which should have been clear, thus allowing room for misuse of legal procedures. The findings of the study show that the approval of this second peace settlement not only contradicts the fundamental principles of law but also risks harming creditors, who should be protected by the bankruptcy system to ensure their rights are fairly met. Therefore, this research suggests that consistent application of the law, in line with existing provisions, is necessary to uphold the principles of justice, legal certainty, and the credibility of the national bankruptcy system. Furthermore, reforms in regulations or law enforcement are needed to ensure that legal practices operate in accordance with principles that are fair and transparent.

This study focuses on the development of an intelligent enemy behavior system in the 2D maze game Dungeon Escape by combining the A* algorithm for pathfinding and a Behavior Tree (BT) structure for decision-making. The main objective is to enhance Non-Playable Character (NPC) intelligence, enabling more adaptive and realistic interactions with players. The A* algorithm is implemented to allow NPCs to pursue players through the shortest and most efficient paths while avoiding obstacles on a grid-based map. Meanwhile, the Behavior Tree framework is designed to manage NPC actions based on dynamic conditions, such as attacking when in close proximity, chasing players within a certain detection radius, and retreating to the original guard position when the player leaves the active zone. The research methodology involves a comprehensive literature review, system design, and implementation using the Unity game engine. Testing procedures consist of both white-box and black-box approaches to evaluate the correctness, functionality, and efficiency of the system. The results indicate that all major game features—including player navigation, combat mechanics, key collection, enemy pathfinding, and user interface interactions—operate smoothly as expected. Furthermore, NPCs exhibit adaptive behavior by dynamically switching between patrolling, chasing, and attacking modes depending on the player’s location and proximity. Performance testing shows that the integrated A* and BT system runs efficiently without significant delays or instability, even in higher-level stages with more complex layouts. The final game prototype includes seven progressively challenging levels, offering players an engaging and dynamic gameplay experience. This study demonstrates that the combination of pathfinding and decision-making algorithms provides an effective solution for designing intelligent NPCs, improving both realism and entertainment value in 2D games. The findings are expected to serve as a useful reference for future research and development in AI-based game design, particularly in the context of Unity game projects.

A fiduciary guarantee agreement is a formal agreement that must be stated in a notarial deed as regulated in Article 4 of the Fiduciary Guarantee Law. This provision states that a fiduciary guarantee is a subsidiary agreement of the main agreement that creates an obligation for the parties to fulfill a performance. Execution, in this context, is a legal action carried out based on a legally binding decision. Article 15 paragraph (2) of the Fiduciary Law explains that the executorial power of a fiduciary guarantee certificate allows for direct implementation without going through a court, is final, and binds the parties. This research uses an empirical normative method, namely combining library studies with field research. Primary data was obtained through interviews with Judges of the Yogyakarta District Court, Judges of the Sleman District Court, the Yogyakarta State Assets and Auction Service Office (KPKNL), and the Yogyakarta Regional Office of the Ministry of Law and Human Rights. Secondary data comes from primary, secondary, and tertiary legal materials. The analysis was conducted qualitatively. The research results indicate that following Constitutional Court Decision No. 18/PUU-XVII/2019, the execution of fiduciary collateral objects can no longer be carried out unilaterally by creditors, but must instead be filed through the District Court. This provision balances the legal standing between debtors and creditors and prevents potential arbitrariness. Nevertheless, execution through the courts is an alternative if there is no agreement between the parties regarding a default. The court's role following the Constitutional Court decision includes resolving disputes between creditors and debtors and ensuring that execution procedures are carried out in accordance with the HIR (Regional Regulations for the Protection of Creditors), RBG (Regional Regulations for the Protection of Creditors), and the Supreme Court's technical instructions. In general, the execution mechanism through the courts is considered quite effective in ensuring legal protection for both parties.

Civil servants play a crucial role in governance and development to achieve the national goals as stipulated in the Preamble to the 1945 Constitution of the Republic of Indonesia. Civil servants (PNS) are the primary foundation for the implementation of the Indonesian government system, as they implement public policy and provide public services. Their integrity, competence, and legal status significantly determine the quality of government bureaucracy. This study aims to determine the role of the Regional Civil Service Agency (BKD) in handling cases involving civil servants using fake diplomas during recruitment or promotion. The approach used is normative juridical, reviewing existing regulations, such as Law Number 5 of 2014 concerning the State Civil Apparatus, Government Regulations, and other technical regulations. Data were also obtained through interviews with BKD officials and analysis of relevant case documentation. The results of the study indicate that in practice, there is still a discrepancy between established legal procedures and their implementation in the field. Several cases indicate that administrative sanctions or termination of civil servants found to have used fake diplomas have not been fully based on proper verification and sanction mechanisms. This raises doubts about the validity of decisions and has the potential to undermine public trust in government institutions. This study emphasizes the importance of enforcing administrative discipline and improving internal oversight systems, as well as the need for stricter and more coordinated regulations between central and regional agencies to ensure that every administrative action has a valid legal basis. Implementing the principles of accountability and transparency in personnel management must be a priority to create a clean and professional bureaucracy.

This study aims to analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.

The production of pharmaceutical sterile products requires strict procedures to minimize the risk of microbial, particulate and pyrogen contamination that can be harmful to the user's health. The selection of the right sterilization method is the key to achieving the desired stability of the final product. Filtration sterilization is one of the oldest methods used for pharmaceutical sterile products. There are two types of feed flow in the method, namely through flow filtration and tangential flow filtration. This review article is prepared through literature search and download of national or international journals with inclusion or exclusion criteria that have been set. Literature sources are accessed online from various sites such as Google Scholar and Pubmed in the range of 2014-2024. The keywords used for journal searches are sterilization, through flow filtration, and tangential flow filtration. This review article reviews and compares the two methods to understand the differences, mechanism of action, and research objectives based on the review article on membrane filtration sterilization. This review aims to provide a better insight into the advantages and disadvantages of each membrane filtration sterilization method, as well as guidance in choosing the appropriate method based on the characteristics of the product to be sterilized. The results showed that through flow filtration is more commonly used in small volume and batch processes because of its simple design, but has limitations in reducing membrane fouling. In contrast, tangential flow filtration allows for continuous processing of larger volumes, with the advantage of minimizing particle build-up on the membrane surface, thus extending membrane life. The choice of method is also influenced by factors such as particle size, viscosity of the solution, sensitivity to heat, as well as operating costs. An in-depth understanding of the Working Principle and application of each method is essential for the pharmaceutical industry to ensure the quality, safety and efficiency of the production process. Thus, this review is expected to be a reference for researchers and practitioners in determining the optimal filtration sterilization strategy according to product needs.

One example of a case of falsified documents in the issuance of overlapping land certificates occurred in East Luwu Regency and was raised in court through Decision Number 90/Pid.B/2020/PN MII. In this case, it was discovered that land certificate falsification was carried out by a land mafia, resulting in the emergence of two certificates for the same plot of land. This practice not only harms the legitimate owner but also creates laws and gives rise to complex agrarian conflicts. This research uses a normative juridical method, with an approach based on laws and court decisions. The results show that the preservation was an intentional act carried out by one party, with the aim of controlling land rights that did not belong to him. In the decision, the perpetrator was found guilty and sentenced because it was also proven to have falsified documents, as stipulated in Article 263 of the Criminal Code (KUHP). From this case, it can be concluded that law enforcement against overlapping duplicate certificates is very important to ensure legal certainty and protection. Protection efforts for land rights holders are carried out through a land registration process that complies with procedures based on Law Number 5 of 1960 concerning the Principles of Agrarian Law. Compliance with these procedures can provide a strong basis for identifying legitimate rights holders and preventing future damage, including cases of overlapping certificates caused by document falsification. To prevent the recurrence of similar cases, it is necessary to improve the monitoring system and digitize land data comprehensively by the National Land Agency (BPN). An integrated digital-based land system can minimize the opportunity for the issuance of duplicate certificates for a single plot of land, because all land rights data can be accessed and disclosed transparently and in real time.

This research is entitled "Socialization of the General Election Commission in Increasing Voter Participation in the 2024 Regent and Deputy Regent Election of Ciamis Regency (Case Study in Ciamis District)". The focus of this research is to determine how the implementation of socialization carried out by the General Election Commission (KPU) of Ciamis Regency in an effort to increase public participation in the 2024 Regent and Deputy Regent Election, especially in the Ciamis District area. The research method used is descriptive qualitative with a case study approach. Data collection techniques include in-depth interviews with related parties, direct observation of socialization activities, and collection of supporting documentation. The data obtained are analyzed qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Ciamis Regency KPU carried out socialization by referring to the Theory of Three Elements of Socialization proposed by Haryanto (2018) in the book Political Socialization: An Initial Understanding. The three elements include: Socialization Agents, namely parties who play a role in conveying information, such as KPU officers, District Election Committees (PPK), and community leaders, Socialization Materials, including information regarding election stages, voting procedures, the importance of voting rights, and the role of the community in maintaining democracy, Socialization Methods, which are carried out through face-to-face meetings, leaflet distribution, banner installation, social media, and community-based activities. Although socialization activities have been carried out in a planned manner and involved various media, research results indicate that their implementation has not been optimal. Some obstacles found include limited reach to all levels of society, minimal participation in socialization activities, and a lack of innovation in information delivery methods. In conclusion, the socialization carried out by the Ciamis Regency KPU for the 2024 Regent and Deputy Regent Election has been running but needs to be increased in intensity, creativity, and equal distribution of targets so that voter participation can be maximized.

This study addresses the issue of unit delays in providing goods receipt notes and routine distribution of supplies to the general logistics department, which impacts the inefficiency of the non-medical logistics management process at Ibnu Sina General Hospital, Bukittinggi. Untimely logistics management can hamper the availability of goods, disrupt the smoothness of services, and increase the risk of stock outs. The purpose of this study is to obtain a comprehensive overview of non-medical logistics management at the hospital, particularly in the aspects of planning, procurement, and control. The research method used is descriptive qualitative with in-depth interviews with five informants. The research informants include Mrs. D as triangulation, Mr. Y and Mr. B as general logistics staff, and Mrs. D and Mrs. S as unit staff. Data were analyzed to identify patterns and obstacles that occur in the non-medical logistics management process. The results show that the entire non-medical logistics management process at Ibnu Sina General Hospital, Bukittinggi is guided by requests from the unit. Logistics planning is carried out based on the receipt notes submitted by the unit, procurement can only be carried out after the receipt notes are received, and stock control is carried out by summarizing requests in the stock card. Although the procedures complied with the Standard Operating Procedures (SOPs) established by the hospital director, obstacles were identified, including delays in unit submissions and weak stock control at the unit level. This situation has the potential to lead to management inefficiencies and stockouts. The conclusion of this study confirms that the non-medical logistics management system at Ibnu Sina Islamic Hospital, Bukittinggi, complies with SOPs. However, improvements in timeliness in submitting orders and strengthening stock control within the units are needed to optimize logistics management efficiency.

Maintaining employee engagement presents a significant challenge for organizations, particularly when dealing with Generation Z, who possess unique characteristics, strong technological orientation, and high expectations regarding fairness in the workplace. One crucial factor believed to influence the level of employee engagement is organizational justice. This concept encompasses employees’ perceptions of fairness in the distribution of outcomes (distributive justice), the procedures applied (procedural justice), interpersonal treatment (interpersonal justice), and the clarity of information provided (informational justice). This study aims to examine the contribution of organizational justice to employee engagement among Gen Z employees at the Habepro Radionet Indonesia network. The research employed a quantitative approach with a simple linear regression method. The study population comprised all permanent Gen Z employees working within the network, with a sample size of 35 respondents. Data were collected using an organizational justice questionnaire covering its four dimensions and the Employee Engagement Scale (EES) to measure engagement levels. Data analysis was conducted using SPSS software through a simple linear regression test. The results revealed that organizational justice has a significant effect on employee engagement (p < 0.05), with a coefficient of determination of 0.528. This indicates that 52.8% of the variation in employee engagement can be explained by perceptions of organizational justice, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings highlight the strategic importance of implementing fairness principles within organizations to enhance employee engagement, especially among Gen Z employees who tend to be more sensitive to equitable treatment, transparency of information, and open communication. Therefore, organizations are encouraged to design policies, procedures, and workplace interactions that foster a sense of justice, thereby sustaining employee engagement and contributing positively to overall organizational performance.

This study aims to examine the influence of self-efficacy and learning environment on learning outcomes, with learning motivation as a mediating variable, among students of SMK Negeri 44 Jakarta. Employing a quantitative approach with a survey method, the research involved a population of 175 students, all of whom were included as the sample through a total sampling technique. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The analytical procedures encompassed measurement model analysis, structural model analysis, and hypothesis testing for both direct and indirect effects.The findings reveal a positive and significant direct effect of self-efficacy on learning outcomes, indicating that students with higher confidence in their abilities tend to achieve better academic performance. Similarly, the learning environment was found to have a positive and significant direct effect on learning outcomes, suggesting that supportive academic surroundings contribute meaningfully to student achievement. However, the study found no significant direct effect of learning motivation on learning outcomes, nor any significant mediating role of learning motivation in the relationships between self-efficacy and learning outcomes or between learning environment and learning outcomes. These results imply that while self-efficacy and a conducive learning environment are key determinants of academic success, the role of learning motivation as an intervening variable may not be as substantial in this context. The absence of mediation suggests that motivation alone may not bridge the gap between personal and environmental factors and actual academic performance. This study contributes to educational research by providing empirical evidence on the complex interplay between psychological, environmental, and motivational factors influencing student achievement, highlighting the need for educators to strengthen both self-belief and learning conditions to optimize outcomes.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

Introduction the management of expired drugs is an important part of the hospital's pharmaceutical logistics system to ensure the safety of patients, staff, and to protect the environment. The purpose of this study is to evaluate the implementation of procedures for returning expired drugs to the manufacturer or pharmaceutical company, as well as to examine the expired drug disposal system, particularly the methods of direct disposal to the Final Disposal Site (TPA) and open burning at RSUD Mohammad Natsir Solok. However, the implementation in the field has not been entirely effective. The method used in this study is a qualitative descriptive approach, with data collection techniques including observation, interviews, and documentation. The approach involved several informants who were directly involved in pharmaceutical logistics management in order to obtain in-depth and relevant data. The results of the study show that the hospital has not carried out expired drug destruction using the methods of direct disposal to the TPA or open burning. No clear information or official documentation was found regarding the use of these two methods. Informants stated that even if such methods were used, they occurred in the past and were not formally documented. The conclusion of this study is that open burning and direct disposal to the TPA have not become part of the expired drug management system at RSUD Mohammad Natsir Solok. The recommendation of this research is the development of clear operational procedures and increased staff awareness regarding the importance of safe and standard-compliant pharmaceutical waste managemen