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Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.

This study aims to examine the aligenment between class scheduling and the performance of the live daily prayers among student4s at UIN Walisongo Semarang. As an Islamic higher education institution, UIN Walisongo expected to integrate academic activities with the religious obligateions of its students. However, the intensity of class schedules and the dynamics of campus activities often have the potensial to conflict with prayer times, making it necessary to investigate the exten to which academic schedules are synchronized with the required times for prayer. This research focuses on three main aspects: (1) the compatibility of class schedules with the times of the five daily prayers, (2) the extent to which academic administrator consider prayer times when designing class scheduls, and (3) the forms of taysir or facilitative measures provided by the anniversity to support timely prayer performance. Using a qualitative field research method and a case study approach, data are collected through observations, interviews, and documentation related to class schedules and worship facilities within the campus environment. The findings of this study are expected to provide a comprehensive understanding of the relationship between academic scheduling systems and the practice of performing the five daily prayers among students. In addition, this research aims to generate recommendations based on Islamic jurisprudence and Islamic time management principles, which my serve as a foundation for developing academic policies that are more supportive of religious observance. Such policies would help ensure that academic activities and religious obligations can operate in harmony and mutually reinforce one another.

The E-Kinerja Program is a policy innovation developed by the Madiun City Government to support the digitalization of civil servant performance management as part of bureaucratic reform and the implementation of the Electronic-Based Government System (SPBE). This study aims to evaluate the implementation of the E-Kinerja Program in Madiun City using six policy evaluation criteria proposed by William N. Dunn, namely effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This research employs a qualitative descriptive approach, with data collected through interviews, direct observation of the E-Kinerja application usage, and documentation review of related policies. The findings indicate that the E-Kinerja Program is relatively effective and efficient in supporting the monitoring of civil servant attendance and daily activities through features such as QR Code-based attendance, photo documentation, and daily activity reporting. However, several challenges remain, including unstable GPS accuracy, limited internet connectivity, and the practice of non real time input of daily activities. In addition, differences in digital literacy levels and device compatibility among civil servants affect the equitable utilization of the application. Overall, the implementation of the E-Kinerja Program is considered appropriate as part of bureaucratic digital transformation in Madiun City, although further improvements in technical aspects and human resource capacity are required to optimize its implementation.

English Correspondence is an important course for university students from non-English departments as it equips them with professional writing skills needed in the workplace, including job application letter writing. This study aims to describe students’ writing outcomes in writing job application letters after receiving instruction in an English Correspondence course. The study employed a descriptive qualitative research design. The participants consisted of 22 students from a non-English department enrolled in the English Correspondence course at Stekom university. The data were obtained from students’ final job application letters and analyzed using an analytic writing assessment rubric focusing on content relevance, completeness of letter structure, organization, and use of formal English. The findings reveal that students generally achieved good writing outcomes in writing job application letters. The strongest aspect was the completeness of letter structure, indicating that most students were able to apply the standard format and components of a job application letter appropriately. Students also demonstrated relatively good performance in content relevance and use of formal English. However, weaknesses were identified in organization and language accuracy, particularly in developing coherent ideas and using grammatically accurate formal expressions. The analysis of representative excerpts from students’ letters further illustrates variations in writing quality across aspects. Overall, the findings suggest that instruction in the English Correspondence course contributed positively to students’ ability to write job application letters. This study highlights the importance of examining students’ writing outcomes holistically to provide insights for improving instructional practices in teaching professional writing.

The primary objective of this research is to enhance English academic proficiency among seventh-grade pupils at UPT SMP Negeri 4 Takalar, specifically regarding "Introduction" subject matter, through the application of the Problem-Based Learning (PBL) framework. This study was necessitated by observed deficiencies in student engagement and challenges in vocabulary acquisition, particularly concerning regular and irregular verbs, which had previously led to unsatisfactory academic performance. Utilizing a Classroom Action Research (CAR) design, the investigation was executed over two distinct cycles with a cohort of 24 students from Class VII B. Data acquisition involved the administration of performance assessments and systematic classroom observations. Subsequent analysis revealed a marked enhancement in learning achievements. During Cycle I, the mean score was recorded at 78.75, corresponding to a classical mastery rate of 37.5%. Following instructional refinements in Cycle II, the average score rose to 80.42, while the classical mastery rate increased to 50%. Moreover, observational evidence highlighted constructive behavioral shifts characterized by heightened engagement in collaborative discussions and improved oral communication confidence. Consequently, this study concludes that deploying the PBL model serves as an effective strategy for augmenting both English academic achievement and social interaction within the classroom environment.

The strengthening of the Secretariat apparatus of the Regional Representative Council (DPRD) is a strategic issue in the governance of legislative administration at the regional level in Indonesia. However, studies on the DPRD Secretariat remain relatively limited and tend to emphasize structural and regulatory aspects, without comprehensively addressing institutional dynamics. This study aims to strengthen the DPRD Secretariat apparatus through an institutionalist perspective, using the Institutional Three Pillars Theory framework proposed by W. Richard Scott. This study is a conceptual paper developed through a narrative literature review approach, examining both classical and contemporary literature in the fields of institutionalism and public administration. The analysis focuses on how the regulatory, normative, and cognitive pillars interact to shape the institutional practices of the DPRD Secretariat as an institution supporting the legislative, budgeting, and oversight functions at the regional level. The study's findings show that the strengthening of the DPRD Secretariat apparatus cannot be understood solely as a consequence of formal regulation, but rather as an institutional process involving a balance between legal rules, professional values and norms, and collective meaning-making regarding the role and institutional identity. This study is not intended to empirically assess performance but offers a conceptual framework that can be used to understand the dynamics of regional legislative administration more holistically. Theoretically, this research contributes to enriching institutionalism studies in public administration by positioning the DPRD Secretariat as a complex and contextual institution. The conceptual framework offered is expected to serve as a reference for future empirical research and conceptual reflection for strengthening legislative administration institutions in Indonesia.

Pemda Road in Kapur Village, Sungai Raya District, Kubu Raya Regency, West Kalimantan is a district road that functions as an alternative route connecting Tanjung Raya II Road and Kapur Village Main Road. Along with increasing traffic loads and limited maintenance, this road section has experienced various surface pavement distresses that reduce driving comfort and compromise road safety. This paper seeks to detect the types and severity levels of pavement damage and to determine appropriate preservation actions using the Pavement Condition Index (PCI) method. The research method involved a visual field survey by dividing the road into several segments, identifying damage types and severity levels, calculating PCI values, and determining suitable preservation measures based on the Asphalt Institute MS-17 guidelines. The results indicate that the flexible pavement section has a PCI value of 21.643, classified as very poor, with dominant damages consisting of potholes and edge cracking. Meanwhile, the rigid pavement section shows a PCI value of 94.960, which falls into the excellent category. The results of this research are anticipated to facilitate decision-making in determining maintenance priorities and road preservation strategies to improve pavement performance and extend service life.

This study examines the role of the General Affairs (GA) Division in ensuring the effectiveness of administrative processes and facility management at PT. Panorama Indah Permai (Saloka Theme Park). The research was conducted during an internship program from September to December 2025, during which the researcher was directly involved in daily operational activities. Using a descriptive qualitative method, data were obtained through direct observation, administrative document analysis, and informal interviews with GA personnel. The results show that the GA Division functions as a critical support unit responsible for logistics management, documentation control, meeting room preparation, and operational vehicle administration. Several challenges were identified, including inconsistencies in documentation, high workload during peak operations, and limited digital integration. Despite these challenges, the GA Division plays a central role in coordinating with other departments to maintain workflow continuity. This study reinforces the relevance of operations management, office administration, facility management, and organizational communication theories in practical workplace settings. The findings imply that improving digital administrative systems, enhancing coordination mechanisms, and standardizing procedures could significantly strengthen GA performance and overall organizational efficiency.

The dynamic fluctuations in stock prices present a major challenge for investors in making informed decisions. To anticipate such uncertainties, forecasting methods that can provide accurate predictions are required. This study compares two time series forecasting methods Autoregressive Integrated Moving Average (ARIMA) and Double Exponential Smoothing (Holt) in predicting the stock prices of PT Telkom Indonesia (TLKM). The dataset consists of monthly closing prices from January 2018 to December 2023. The performance of each model is evaluated using three error metrics: Mean Absolute Error (MAE), Mean Squared Error (MSE), and Root Mean Squared Error (RMSE). The results show that the ARIMA(1,1,1) model yields higher predictive accuracy than the Holt method, with MAE of 787.71, MSE of 771,844.2, and RMSE of 878.55. In contrast, the Holt method records a MAE of 837.19, MSE of 878,393.4, and RMSE of 937.23. These findings confirm that ARIMA is superior in capturing the complex patterns of stock price movements and is more effective in volatile market conditions such as the stock exchange.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in accelerating regional economic growth and improving community welfare. However, MSMEs in North Sumatra Province continue to face various challenges, particularly limited access to capital, low adoption of digital technology, and insufficient business assistance. This community service program aims to strengthen the MSME ecosystem through integrated empowerment initiatives, including facilitating access to financing, enhancing the use of internet-based technologies, and improving the capacity of MSME actors. The methods applied include business mentoring, training activities, and analysis of MSME performance in both short-term and long-term perspectives. The results indicate that expanded access to capital and increased adoption of digital technology contribute positively and significantly to MSME income growth in both the short and long term. Interestingly, the absence of guidance, training, and extension services shows a positive correlation with income in the short term but has a significant negative impact on business sustainability and stability in the long term. Furthermore, reliance on bank loans consistently demonstrates a significant negative effect on MSME performance across both analytical periods. These findings highlight the importance of building a sustainable MSME ecosystem through continuous mentoring, improved financial literacy, and adaptive digital transformation to ensure long-term business resilience.

The increasing need for insulation in electric power systems encourages the discovery of high-performance and sustainable dielectric materials. This study presents a Literature Review of biomass-based composite insulator research from 2018-2025 to synthesize the effect of filler type and treatment on the electrical, thermal, and mechanical properties of polymer composites. Literature was analyzed from reputable databases with inclusion criteria, and thematic analysis data extraction. Processing methods generally include washing, acid/alkali treatment, calcination, and advanced production techniques such as sol-gel and ultrasonication, integration of biomass fillers especially at low fractions (3-7%). The results show 1) the dominance of the use of rice husk as a source of biosilica for the main matrix filler of the insulator. 2) the performance of biomass composite insulators is highly dependent on the quality of purification, particle size, and surface modification of the filler. 3) there is a significant increase in the insulator's breakdown strength, resistivity, and thermal stability with the addition of biomass fillers to the main matrix. 4) the long-term stability of biomass materials against humidity and thermal aging has not been evaluated in depth.  

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

The strategic role of SMEs in the Indonesian economy and the phenomena of declining performance as a result of the Covid-19 pandemic motivated author to research this sector. Various internal problems make it difficult for SMEs to improve their performance and competitiveness in a competitive business environment. Using the dynamic capability perspective, this study examines the influence of human resource configuration through employee training and organizational culture which is able to encourage innovation that improves SME performance. This study uses purposive sampling technique and data collection is done through questionnaires and interviews with 122 SMEs in East Java. Data analysis is carried out using PLS SEM. The research results show that employee training does not have a direct effect on SME performance, however employee training is able to encourage innovation which has an impact on improving SME performance On the other hand, organizational culture has a significant direct and indirect effect on SME performance trough innovation. Results of this study can be used as a consideration by SME owners in making business decisions in order to improve their performance. From the theoretical side, the results of this study confirm the dynamic capability theory by Teece and Pisano regarding the key role of innovation and Becker's opinion from a human resource management perspective which states that employee training must be designed systematically according to the long-term needs of the organization in order to have an impact on improving organizational performance.

This study examined the operational performance of CV Fortis Sportwear Indonesia (FSI) before implementing the Balanced Scorecard approach, identified the factors that hindered each Balanced Scorecard perspective, and analyzed the company's operational performance when measured using this approach.This study employed a descriptive quantitative method, aimed at providing a systematic, factual, and accurate overview of CV FSI's operational performance based on the Balanced Scorecard approach. Data were collected through interviews, questionnaires, observations, and literature review to obtain information related to the four main perspectives of the Balanced Scorecard: financial, customer, internal business processes, and learning and growth.After implementing the Balanced Scorecard, the performance evaluation of CV Fortis Sportswear Indonesia became more comprehensive compared to the previous system, which focused solely on financial aspects. The financial perspective showed improvement, but the customer aspect remained adequate, with declining retention and increasing complaints. Internal business processes still faced inefficiencies and quality issues, despite the introduction of new technology. The learning and growth perspective also improved through training, but employee satisfaction remained moderate. The Balanced Scorecard proved to provide a more comprehensive performance assessment and identified the need for improvements in customer, internal processes, and human resource development.

This study aims to analyze the influence of motivation, organizational commitment, and pedagogical competence on the performance of elementary school teachers who are members of the Teacher Working Group (KKG) in Teluk Sebong District. The research employed a quantitative approach with a saturated sampling technique, involving all 112 teachers as respondents. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression through SPSS software. The partial test results show that motivation has a positive and significant effect on teachers' performance (t = 3.768; sig = 0.000), organizational commitment has a positive and significant effect on teachers' performance (t = 2.093; sig = 0.039), and pedagogical competence has a positive and significant effect on teachers' performance (t = 3.059; sig = 0.003). Simultaneously, the three variables significantly affect teachers' performance (F = 9.153; sig = 0.000). The determination coefficient indicates an R Square value of 0.203, meaning that 20.3% of the variation in teachers' performance can be explained by motivation, organizational commitment, and pedagogical competence, while the remaining 79.7% is influenced by other factors outside this model.

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

This study aims to analyze the differences in motorcycle traffic flow (Q) during the morning and afternoon peak hours as an indicator of roadway operational performance, referring to the Indonesian Road Capacity Guidelines (PKJI) 2014, with a case study on Mawar Street–Wijaya Kusuma Street, Jember Regency. The research data were obtained from 12 observation points through traffic surveys that recorded motorcycle traffic flow in vehicles per hour (veh/h). The analytical methods used include descriptive statistical analysis, normality testing, and paired sample t-test. The results show that the average motorcycle traffic flow during the morning peak hour is 115.58 veh/h with a standard deviation of 62.97, while during the afternoon peak hour it is 63.25 veh/h with a standard deviation of 28.57. The paired sample t-test yields a significance value of 0.015 (p < 0.05), indicating a statistically significant difference between morning and afternoon traffic flows. These findings suggest that the level of roadway capacity utilization is higher during the morning peak hour, which is closely associated with dominant routine travel activities such as commuting to work and school. The results of this study are expected to serve as a basis for evaluating roadway operational performance and to support traffic management and traffic engineering planning aimed at improving road network performance and reducing congestion.

This study examines the influence of work ethic, human resource competence, and performance on productivity at the Maju Jaya Farmer Group in Bintan Buyu Village. The research employed a quantitative approach with a saturated sampling technique involving 39 respondents. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS 24. The results indicate that work ethic significantly and positively affects productivity (t=3.638, sig=0.001), human resource competence significantly and positively affects productivity (t=2.181, sig=0.036), and performance significantly and positively affects productivity (t=2.737, sig=0.010). Simultaneously, the three variables have a significant positive effect on productivity (F=163.762, sig=0.000) with a contribution of 93.3% (Adjusted R²=0.928). This study confirms that internal factors of farmer group members play a crucial role in improving agricultural productivity in island regions with limited land resources