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In high-performance computing (HPC) environments, the need to balance memory efficiency and query performance is crucial for ensuring optimal system performance. Traditional data structures, such as B-trees and hash tables, often prioritize either memory usage or query speed, leading to suboptimal performance in memory-constrained systems. This paper proposes a hybrid data structure that combines the strengths of multiple traditional data structures to optimize both memory usage and query processing speed. The proposed hybrid structure integrates cache-conscious algorithms, dynamic memory allocation, and compression techniques for intermediate query results. The approach is evaluated through extensive benchmarking tests comparing it to standard data structures like B-trees and hash tables under various workloads. Results show that the hybrid data structure reduces memory overhead by up to 30% while maintaining query processing speeds up to 1.5 times faster than conventional methods. Furthermore, the hybrid structure demonstrates robust performance across different types of queries, including both point and range queries, ensuring versatility and efficiency. The findings indicate that this hybrid approach provides a promising solution for HPC systems, where both memory efficiency and query speed are essential. Future research can explore extending the hybrid structure to distributed systems and emerging technologies, further improving its scalability and adaptability to new computational paradigms.

The use of Information Systems and Information Technology (IS/IT) is a crucial factor in improving the efficiency and accuracy of retail sector operations. PT XYZ, a retail-level staple goods provider, has implemented IS/IT to support sales recording, inventory management, security, and operational reporting. This study aims to assess the effectiveness, efficiency, security, and compliance of the information system used. The audit was conducted through observation, interviews, document review, and system testing, referring to the COBIT framework and the ISO/IEC 27001 standard. The audit results indicated that the system supported core operational functions, but weaknesses remained, including insufficient system documentation, limited access controls, and suboptimal data security and backup mechanisms. Furthermore, reliance on manual procedures has the potential to lead to errors and slow down service delivery. Therefore, system improvements, strengthening security controls, developing standard operating procedures, and enhancing the competency of human resources and IT infrastructure are needed. This audit is expected to support improved service quality and secure, effective, and sustainable IT governance at PT XYZ.

This study investigates the role of Enterprise Information Systems (EIS) in driving innovation within organizations. The research employs a mixed-method approach, combining survey-based structural analysis and in-depth organizational case studies to explore how different EIS capabilities influence organizational innovation. The study focuses on four key EIS capabilities: functional capabilities such as workforce management and customer value creation; technological capabilities including ERP systems and real-time analytics; dynamic capabilities, especially organizational learning; and collaborative innovation through external partnerships. The survey results reveal that EIS capabilities, particularly data analytics and integration, significantly enhance organizational agility, decision-making, and innovation outcomes. In-depth case studies provide detailed insights into how these capabilities are applied in real-world organizational settings, illustrating their impact on process and service innovation. The findings indicate that the effective integration of EIS across organizational functions, along with improved access to data, contributes to operational efficiency and innovation success. However, challenges such as integration issues, resistance to change, and lack of skilled personnel were also identified as barriers to successful EIS adoption. The study contributes to the literature by offering a comprehensive understanding of how EIS capabilities drive innovation and highlighting the importance of organizational culture and leadership in the adoption process. The research provides practical recommendations for organizations to leverage EIS for fostering innovation, such as focusing on EIS integration, overcoming organizational barriers, and ensuring leadership engagement. Finally, the study suggests future research directions, including the refinement of multi-method approaches and the need for longitudinal studies to better understand the long-term impact of EIS on innovation outcomes.

This study examines the impact of IT-driven innovation management on IT service effectiveness and competitive value creation within smart organizations. As digital transformation accelerates across industries, organizations are increasingly leveraging advanced IT solutions to enhance service delivery, responsiveness, and customer satisfaction. While traditional IT service management (ITSM) models focus on efficiency and structured processes, the integration of innovation management introduces new opportunities to improve service quality and operational agility. Through a quantitative research design, this study employs regression modeling to assess the relationship between IT-driven innovation management and two key outcomes: IT service effectiveness and competitive value creation. Data were collected from 100 technology-intensive organizations that actively integrate innovation into their IT service management processes. The results demonstrate that IT-driven innovation significantly enhances service quality, customer satisfaction, and organizational competitiveness. Furthermore, a curvilinear relationship was identified, indicating that while moderate innovation leads to improved outcomes, excessive innovation may have diminishing returns. These findings highlight the importance of balancing innovation efforts with business goals to achieve optimal performance. The study also compares innovation-driven IT service management with traditional models, illustrating how innovation fosters agility, responsiveness, and long-term value creation. The implications for smart organizations are clear: integrating innovation into IT service management is essential for maintaining a competitive edge in the rapidly evolving digital landscape. Future research should explore the long-term impact of innovation management on organizational sustainability and growth, considering external factors such as market volatility and technological disruptions.

The rapid proliferation of Internet of Things (IoT) devices across diverse industries has significantly increased the vulnerability of IoT edge networks to sophisticated cyber threats. Traditional intrusion detection systems (IDS), such as signature-based and anomaly-based approaches, are often insufficient in addressing the dynamic and evolving nature of these threats. This study proposes a hybrid intrusion detection system (IDS) framework that combines supervised machine learning (ML) techniques with deep reinforcement learning (DRL) to enhance detection performance in real-time, resource-constrained IoT environments. The proposed framework utilizes supervised learning for initial traffic classification and DRL for adaptive decision-making, enabling the system to continuously learn and optimize its detection policies based on new attack patterns. The hybrid approach significantly improves detection accuracy and reduces false positives when compared to conventional signature-based and single-model ML systems. In addition to improved detection capabilities, the framework's computational efficiency allows it to operate effectively within the constraints of IoT devices, ensuring that it is suitable for large-scale deployments. Benchmark evaluations using publicly available datasets, such as NSL-KDD, IoT-23, and BoT-IoT, show that the hybrid IDS framework outperforms traditional methods, providing a more robust and adaptive solution to cybersecurity challenges in IoT edge networks. The findings of this study suggest that combining machine learning with deep reinforcement learning offers a promising approach to secure IoT environments and address the limitations of existing IDS techniques. Future work will explore enhancing real-time adaptability, scalability, and the detection of zero-day attacks in evolving IoT ecosystems.

In the context of both public organizations and Small and Medium Enterprises (SMEs), inefficient business processes remain a significant challenge. Fragmented information systems often hinder the optimization of these processes, leading to slower decision-making, redundant efforts, and increased operational costs. This study aims to analyze and optimize business processes by utilizing integrated information systems (IIS), providing a comparative analysis between the two sectors. The theoretical framework explores key theories such as Business Process Management (BPM) and the integration of information systems for process optimization. Previous studies highlight the differences in how IIS implementation impacts the public and SME sectors, noting challenges such as data silos, legacy systems, and resistance to change. A case study analysis methodology was employed to assess the effectiveness of IIS across both sectors. Business Process Modeling (BPMN) was used to visualize business processes before and after optimization, and process performance was measured through key metrics such as time reduction, error rates, and cost efficiency. The results show that IIS integration improved business process efficiency by an average of 28%, with reductions in redundancy and faster decision cycles observed in both sectors. Public organizations benefited from enhanced service delivery and better resource management, while SMEs gained competitive advantages through streamlined operations and increased responsiveness to market demands. The comparison reveals that integrated systems had a greater operational impact than traditional isolated process reengineering methods. Public organizations faced more regulatory and governance challenges, while SMEs leveraged their flexibility for faster integration. Recommendations for both sectors include focusing on overcoming barriers such as resistance to change and investing in system modernization. Future research should explore the long-term effects of IIS integration and further sector-specific comparisons.

Global social inequality remains one of the fundamental challenges in the contemporary world economic system. The dominance of capitalist economic structures, which emphasize growth and capital accumulation, has proven effective in stimulating economic progress; however, it has simultaneously widened the gap between wealthy and disadvantaged groups at both national and global levels. Meanwhile, socialist economic systems that prioritize income equalization continue to face limitations related to efficiency and innovation. This article aims to examine the role of Islamic economics as an alternative economic framework capable of addressing the challenge of global social inequality. The study employs a qualitative descriptive approach through a literature review of classical and contemporary sources related to global economic systems. The findings indicate that Islamic economics offers a more balanced paradigm by integrating principles of distributive justice, ethical values, and social responsibility within economic activities. Instruments such as zakat, infaq, sadaqah, waqf, along with the prohibition of riba and other exploitative economic practices, serve as essential mechanisms for reducing social inequality. Therefore, Islamic economics holds significant potential as both a normative and practical solution for promoting sustainable global economic justice.

Digital transformation (DT) has become a critical component for organizations aiming to enhance their operational efficiency, innovation, and competitiveness. However, many organizations struggle to achieve successful digital transformation due to the misalignment between their Enterprise Information Systems (EIS) and organizational strategic goals. This research seeks to design and validate a model for aligning EIS with digital transformation strategies to improve organizational effectiveness. By adopting the Design Science Research (DSR) approach, this study develops a practical model that integrates strategic planning, process management methodologies, and emerging technologies to facilitate alignment between IT and business strategies. The research includes key steps such as requirement analysis, artifact design, expert validation, and case study evaluation to ensure the model's robustness and applicability across different organizational contexts. Findings indicate that the proposed model significantly improves strategic-system alignment, enhances decision-making consistency, and facilitates better integration between business and IT units. The model also addresses common challenges such as resistance to change, skill gaps, and misalignment, fostering a supportive culture for digital transformation. In comparison to existing descriptive frameworks, the proposed model is more structured, adaptable, and actionable, providing organizations with a clear framework to guide their digital transformation efforts. This research contributes to the growing body of knowledge on EIS alignment and offers practical insights for organizations seeking to achieve successful digital transformation. Future research could explore the model's application in various organizational settings and examine its impact on long-term organizational growth and innovation.

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

The selection of this research topic is based on the important role of packing machines in the noodle production process. As consumer demand continues to increase and industrial competition becomes more intense, optimizing production efficiency is a critical requirement for manufacturing companies. This study focuses on the Tokiwa W500 Packing Machine used at PT. Indofood CBP Sukses Makmur, Noodle Division, Semarang. The research method involves a comprehensive review of the machine control system to evaluate its operational performance. Data collection was conducted through direct observation, structured interviews with machine operators, and relevant literature review. The review emphasizes system performance, operational efficiency, and the level of automation, while identifying potential areas for improvement. The results indicate that the Tokiwa W500 Packing Machine operates in a stable and consistent manner during the noodle packaging process. However, opportunities were identified to enhance the automation system in order to improve production efficiency and reduce the risk of human error. This study is expected to contribute to the development of more effective and optimized control systems for industrial packing machines.

The rapid growth of information technology has encouraged small and medium-sized food businesses to adopt digital systems in order to improve service quality and operational efficiency. Ayam Goreng Pakdhe, a local culinary business, still relies on manual ordering processes that often lead to order inaccuracies, slow service, and limited access to sales data. This study aims to design and develop a web-based ordering system for Ayam Goreng Pakdhe using the Spiral software development method, which emphasizes iterative development, risk analysis, and continuous user feedback. The research method consists of requirement analysis, system design, implementation, and evaluation carried out in repeated cycles according to the Spiral model. Data were collected through observation, interviews with business owners and employees, and analysis of existing business processes. The results show that the proposed web-based system is able to streamline the ordering process, reduce human errors, and provide real-time information on orders and sales reports. Furthermore, the iterative nature of the Spiral method allows the system to be adjusted according to user needs and potential risks identified during development. The implementation of this system is expected to enhance operational efficiency, support better decision-making, and increase customer satisfaction, thereby contributing to the digital transformation of small-scale culinary enterprises.

This community service activity aimed to enhance the security and efficiency of halal certification mentoring services at the Aurum First Sunrise community in Surakarta. The main challenge faced by the partner was the risk of sensitive SME data leakage such as ID cards, recipes, and supply chain information, due to the lack of an adequate document security mechanism. The core solution implemented was Technology Implementation in the form of a Cryptographically-based Document Management Information sistem (utilizing the Light Weight PDAC algorithm) integrated with digital access rights management and user Training. Evaluation demonstrated successful implementation, evidenced by an increase in the average satisfaction of SMEs regarding data security to 97.8%, confirming enhanced trust. Furthermore, digitalization successfully improved the efficiency of the mentoring team, reflected by a satisfaction score of 85.0%. In conclusion, this service successfully transformed the partner into a secure, efficient, and credible mentoring institution, significantly supporting SMEs in accessing halal certification.

This community service program aims to strengthen the managerial capacity of red lemongrass farmers in AMKE Oro-Oro Ombo, Batu, East Java, through training on cash bookkeeping, income analysis, and farming feasibility evaluation. The main problems faced by farmers are limited knowledge of financial management, lack of systematic bookkeeping, and inability to evaluate the profitability of their businesses, which often results in inaccurate decision-making and low competitiveness. The method applied included participatory training, mentoring, and simulation of financial records and feasibility analysis. The results of the program demonstrate that participants gained a better understanding of the importance of structured financial recording. Farmers who previously relied only on sales revenue calculations without considering fixed and variable costs are now able to prepare cash books, identify expenses, and evaluate profit margins accurately. Cash bookkeeping has proven to improve financial transparency and accountability, while income analysis has equipped farmers with the skills to assess their business sustainability. The feasibility evaluation, using indicators such as R/C and B/C ratios, showed that red lemongrass farming is profitable but still requires efficiency improvements to increase long-term sustainability. Overall, this training has enhanced farmers’ managerial skills, encouraged independent decision-making, and strengthened their capacity to face price fluctuations and market competition. The program is expected to support the continuity and competitiveness of red lemongrass agribusiness in AMKE Oro-Oro Ombo

The management of material and labor costs at Gregors Barbershop is still manual and not formally structured, resulting in wastage of consumable materials, suboptimal labor utilization, and difficulties in determining service prices that align with the expected profit margins. Material costs, such as hair gel, tissues, disposable razors, and alcohol/disinfectants, are not recorded systematically, leading to frequent mismatches between stock and actual needs, while labor costs are calculated improvisationally without considering productivity and service targets. This activity aims to improve the ability of owners and employees to plan, control, and evaluate operational costs systematically, ensuring efficiency, resource optimization, and business profitability. The method uses an applied, hands-on approach, including the identification of partner needs, preparation of relevant training modules, direct operational mentoring, and evaluation with follow-up. The object of the activity is Gregors Barbershop in Batu Aji District, Batam City, which offers services such as modern men’s haircuts, classic shaves, shaving, hair treatments, and the sale of grooming products like pomade and hair oil. The results show increased efficiency in the use of consumable materials, more productive labor management, more systematic cost planning, and the ability to set service prices in line with costs and profit margins. It is recommended to implement a digital recording system and productivity-based incentives to ensure more accurate cost control, more efficient operations, and sustainable business profitability.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

Digital transformation in the land sector is part of the state’s efforts to enhance efficiency, transparency, and legal certainty within the land registration system. One of the strategic policies implemented is the issuance of electronic land certificates as a substitute for conventional certificates. However, the implementation of electronic land certificates raises several legal issues, particularly concerning their evidentiary value and the guarantee of legal certainty for holders of land rights. This article aims to analyze the legal regulation of electronic land certificates within Indonesia’s land registration system, examine their evidentiary strength in civil disputes, and identify the legal and technical challenges in their implementation. The research employs a normative juridical method using statutory and conceptual approaches. The findings indicate that electronic land certificates have a valid legal basis and possess evidentiary strength equivalent to that of conventional certificates, provided that the principles of validity and security of electronic systems are fulfilled. Nevertheless, their implementation still faces challenges related to technological infrastructure readiness, public legal literacy, and potential vulnerability to cybercrime. Therefore, strengthening technical regulations, enhancing system security, and conducting continuous public dissemination are necessary to ensure legal certainty for holders of electronic land certificates.

This study aims to analyze the effectiveness of enforcement actions undertaken by the Business Competition Supervisory Commission (KPPU) in Indonesia in 2025 against various forms of unfair business practices. Using a juridical-normative approach combined with an analysis of recent market data, this article examines the KPPU’s strategic response to the challenges posed by the digital economy. The study focuses on the enforcement of competition law against cartel practices, algorithmic collusion, abuse of dominant positions, and anticompetitive vertical integration, particularly in the logistics and food sectors. The findings indicate that 2025 marks a significant turning point in Indonesian competition law enforcement, characterized by a shift toward more aggressive and data-driven supervision. Strengthening enforcement authority, particularly in the execution of fines, along with the adoption of algorithmic audits, has enhanced the KPPU’s ability to detect and deter anticompetitive behavior. These measures aim not only to preserve market efficiency and fair competition but also to ensure that national economic growth is not concentrated among a small number of dominant firms, thereby promoting more equitable opportunities for micro, small, and medium enterprises (MSMEs).

The rapid growth of the culinary industry in Purwokerto has led to the emergence of numerous coffee shops with unique and competitive concepts. La Puerto Coffee & Eatery stands out as one of the leading businesses by implementing a green building concept and modern industrial design. This study aims to analyze the business processes of La Puerto using the SWOT and Value Chain methods to identify its strategic position and sustainable development opportunities. The research adopts a descriptive qualitative approach through direct observation, interviews with management and customers, and literature review. The results show that La Puerto’s main strengths lie in its eco-friendly concept, strategic location, and high-quality service, while its weaknesses include limited digitalization and underdeveloped marketing strategies. The Value Chain analysis reveals that most primary activities are effective; however, digital integration needs improvement to enhance efficiency and value creation. Overall, the combination of SWOT and Value Chain analyses provides a comprehensive understanding of business potential, suggesting that digital transformation, service innovation, and community-based marketing are key strategies for sustaining La Puerto Coffee & Eatery’s competitiveness in the dynamic culinary industry.  

This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this research empirically investigates the influence of CSR costs, profitability, leverage, liquidity, activity ratio, growth ratio, and operating cash flow on tax avoidance. The research sample consists of 50 companies with the largest market capitalization listed on the Indonesia Stock Exchange over the 2020–2024 period, employing a census sampling method and unbalanced panel data. Secondary data were obtained from annual financial reports and analyzed using panel data regression techniques. Tax avoidance is measured using the Book-Tax Differences (BTD) approach, while model selection is determined through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that, simultaneously, all independent variables have a significant effect on tax avoidance. Partially, the activity ratio has a negative effect on tax avoidance, whereas the growth ratio and operating cash flow have a positive effect on tax avoidance. Meanwhile, CSR costs, profitability, leverage, and liquidity do not show a significant effect. These findings suggest that asset utilization efficiency tends to restrain tax avoidance behavior, while corporate growth dynamics and strong operating cash flows encourage more aggressive tax management strategies. This study provides empirical evidence from an emerging market context and offers insights for tax authorities and regulators in designing more effective, risk-based tax supervision policies.