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Financial administration plays a crucial role in village-level governance, requiring transparency, accountability, and efficiency in the use of public funds. Currently, the Hameli Ate Village Office still relies on manual methods to manage its financial administration, including recording cash receipts and expenditures using notebooks and simple spreadsheets. This approach presents various issues, such as the risk of data loss, calculation errors, delays in report preparation, and difficulties in tracking and collecting financial transaction data. This study aims to develop a web-based financial administration information system to assist village officials in managing financial data more effectively, efficiently, and in an integrated manner. The methods applied include observation, interviews, and document collection to understand system requirements, while the system development process is implemented using the Waterfall model, which consists of the stages of analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language and a MySQL database and is designed to generate financial reports automatically and in real time. The testing results show that the system can handle income and expenditure data more quickly, accurately, and in a user-friendly manner. With the implementation of this information system, the financial administration process at the Hameli Ate Village Office becomes more transparent, accountable, and facilitates data-driven decision-making.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

Administrative services for civil servants (ASN) play a crucial role in ensuring the rights and obligations of government employees. One of these services is the submission process for the Wife Card (KARIS) and Husband Card (KARSU), which serve as official proof of marital status for civil servants. At the BKPSDM of Sumba Barat Daya, the current submission process for KARIS and KARSU is still carried out manually by filling out paper forms and attaching physical documents. This manual method is time-consuming, prone to data errors, and complicates the monitoring process. Therefore, this study aims to develop a digital information system to simplify the submission, verification, and issuance process of KARIS and KARSU online. This research applies a Research and Development (R&D) approach using the Waterfall model, consisting of requirement analysis, system design, implementation, testing, and evaluation stages. The system is developed using the Python (Streamlit) programming framework and a SQLite3 database, designed to be easily accessible to both ASN users and BKPSDM officers through local networks or the internet. The results show that the developed system successfully reduces processing time by up to 60%, improves data accuracy by 90%, and significantly decreases the use of physical documents. The implementation of this digital information system makes the KARIS and KARSU administrative service more efficient, transparent, and accountable, supporting the ongoing digital transformation within the local government of Sumba Barat Daya Regency.

The focus of this study is to analyze how the position and role of farming communities contribute to increasing community income in Alkani Village, Wewiku Subdistrict, Malaka Regency. Using a qualitative research method covering research accuracy, focus, data sources, data collection techniques, and data analysis the study describes how farmer groups function as a platform for sharing agricultural information and improving economic outcomes. Findings show that these groups actively facilitate knowledge exchange by introducing modern technologies such as tractors and drip-irrigation systems, and by promoting digital marketing to expand market access. Farmer groups in Alkani Village also serve as regular discussion forums, holding monthly or needs-based meetings where members communicate, share experiences, and address agricultural challenges together. Through training, cooperation, and collective learning, farmer groups operate not only as centers for education but also as agricultural production units that strengthen the local farming sector. Their role in collaboration enhances solidarity among farmers, enabling them to support one another and work more efficiently. As a result, these groups significantly contribute to increasing farmers’ income and improving overall welfare. The study concludes that strengthening farmer groups is essential, recommending continued enhancement of training access, administrative capacity, and active participation from all members to ensure equitable benefits.

The construction industry faces major challenges in managing material inventory, particularly among start-up companies that still rely on paper-based manual records. Such practices often lead to data inconsistencies, delays in decision-making, and project inefficiencies. This study aims to analyze the implementation of a cloud-based and real-time inventory management system utilizing spreadsheets at PT X, a start-up contractor located in Karanganyar, Central Java. The research employs a qualitative case study approach, with data collected through direct observation, semi-structured interviews with finance staff, logistics administration staff, and the project manager, as well as documentation of material inflows and outflows. The findings reveal that the use of cloud-based spreadsheets enhances data transparency, facilitates real-time monitoring between field and office, and accelerates stock opname validation. The system also supports more responsive decision-making regarding material reordering and request postponements. Nevertheless, several obstacles remain, including limited digital literacy among staff, potential input errors, and reliance on internet connectivity. Theoretically, this research contributes to the literature on accounting information systems and inventory management in small-scale construction sectors. Practically, it demonstrates that low-cost cloud solutions can improve operational efficiency and serve as a foundation for developing more integrated systems in the future.

Infancy is a crucial golden period for determining the quality of a child's future growth and development. Infant massage has long been recognized for its numerous benefits for infant growth and development. Various studies have shown that infant massage can increase weight gain, improve sleep quality, strengthen the immune system, and aid digestion. Many parents still lack understanding of infant massage. Some assume that infant massage is only performed on sick babies and is performed by traditional healers or medical personnel skilled in infant massage. The purpose of this community service is to increase mothers' knowledge about infant massage through outreach. The target audience was 22 mothers with babies in Gampong Barat, Nisam District, North Aceh Regency. The implementation method used was lectures, discussions, and demonstrations. The results showed that the majority of mothers' knowledge was in the good category after the outreach. This was due to the mothers' enthusiasm in participating in the outreach. Outreach is an effective method for increasing knowledge. Mothers are expected to continue to improve their knowledge about infant massage by increasing their interest in seeking information, whether through reading books, the media, or other sources.

This research aims to thoroughly examine the implementation of the Batam-Seaport Information Management Sistem (B-SIMS) for the payment of berthing and mooring services carried out by PT. Div Samudera Abadi at Batam Port. The background of the problem includes the government's post-COVID-19 pandemic drive to accelerate the digital transformation of public services, particularly in ports, to enhance efficiency and transparency. The B-SIMS system, developed by the internal team of the Directorate of the Port Business Entity (BUP) of BP Batam, is designed as a digital solution to replace the previously manual, queue-based process for berthing and mooring fee payments. As a ship agent, PT. Div Samudera Abadi is responsible for reporting all ship activities, managing necessary documents, and settling port service payments. The research method employed involves a qualitative and descriptive approach. The findings show that the implementation of B-SIMS has successfully transformed the business process. Ship agents can now submit applications, monitor status, and make payments digitally through the B-SIMS sistem. This transformation significantly contributes to increased port operational efficiency, administrative transparency, and reduced physical contact, aligning with the vision for digitalizing public services in Batam. However, challenges related to sistem adaptation and early stability may still arise.

This study develops a strategic information system plan to improve customer service at the Food Mood MSME in the food and beverage sector. The Ward and Peppard framework is used to map the business and technology environment through Value Chain, SWOT, PEST, and Porter's Five Forces analyses, which are then broken down into Critical Success Factors and measurable key performance indicators. The research design is a qualitative case study with semi-structured interviews with the owner and employees, observations during peak hours, and a review of operational documents. The mapping results in a prioritized portfolio that places a cloud-based point-of-sale system integrated with QRIS, a lightweight inventory and procurement module, a kitchen display system, and basic accounting as the foundation, followed by a mini customer relationship management and loyalty program, online channel integration, a sales dashboard, and simple demand forecasting. The formulated performance targets include a wait time of no more than eight minutes, an order error rate below one percent, stock-outs of less than one day per month, and 100% transaction recording. The suggested three-month roadmap is operational and provides immediate benefits in terms of increased service speed, data accuracy, and potential customer retention, while also confirming the relevance of Ward and Peppard's approach for the Indonesian MSME context.

This study aims to examine the relationship between family support and quality of life of patients with diabetes mellitus at the Srandakan Health Center, Bantul, Yogyakarta. Diabetes mellitus (DM) is a chronic metabolic disease that has a significant impact on the physical, psychological, social, and environmental aspects of the patient. The increasing prevalence of DM, especially in the elderly population in Indonesia, demands a more effective and holistic management strategy. Family support has an important role in improving self-care behaviors and adherence to treatment, which has a direct impact on patients' quality of life. This study uses a quantitative correlational analytical design with a cross-sectional approach. An independent variable is family support measured through informational, emotional, instrumental, and appreciative dimensions. Dependent variables are quality of life that include physical, psychological, social, and environmental aspects. The study population consisted of DM patients who visited the Srandakan Health Center. The results of the study are expected to show that supportive family involvement contributes positively to improving the quality of life of patients. These findings provide theoretical and practical implications for the development of nursing care and public health programs, particularly in the context of chronic diseases. This research also emphasizes the importance of comprehensive education and community participation in strengthening the role of the family as the main support system in the management of diabetes mellitus.

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

This study aims to describe the role of digital media in the dynamics of teaching and learning interactions in educational environments. The development of information and communication technology has brought about significant changes in the learning system, where digital media has now become an integral part of teaching and learning activities. The research method used was descriptive qualitative, with data collected through journals and books related to digital-based learning. The results indicate that digital media plays a significant role in increasing the effectiveness and flexibility of the learning process. Digital media helps teachers deliver material more engagingly, facilitates two-way communication between teachers and students, and supports faster and more efficient learning evaluation. However, the use of digital media also creates new dynamics, such as reduced direct social interaction and the emergence of challenges in maintaining student learning motivation. The effectiveness of digital learning is greatly influenced by teachers' digital literacy readiness, student discipline, and the support of school infrastructure and policies.

Artificial intelligence (AI) has developed rapidly in recent years, making judgments and executing tasks in ways comparable to decisions made by the human brain. These technological advances allow AI to replace or complement human work in various fields, but they also raise complex legal questions regarding accountability for the actions it performs. This study employs a normative juridical research methodology, which emphasizes the analysis of laws and regulations, concepts, principles, and legal theories, using literature as the primary data source. The findings show that AI, despite its advanced capabilities, remains a legal object rather than a legal subject. In accordance with Government Regulation No. 71 of 2019 on the Implementation of Electronic Systems and Transactions in Indonesia, AI cannot be considered a legal entity with independent rights and obligations. Consequently, AI cannot be held legally accountable for its actions, as it operates under human creation, programming, and direction. Responsibility for any consequences arising from the use of AI lies with the individuals or institutions that develop, operate, and control it. This study highlights the importance of establishing a clear legal framework to regulate AI applications, ensuring that technological innovation aligns with legal certainty and accountability. It concludes that while AI may imitate human decision-making, it lacks autonomy in the legal sense and therefore cannot bear responsibility under positive law.

Puddles after rainfall remain a common environmental issue in urban areas, including in higher education environments. At Sultan Syarif Kasim State Islamic University (UIN Suska) Riau, post-rain flooding often disrupts academic activities and reduces comfort among campus residents. This study aims to identify the locations of post-rain flooding, analyze the contributing factors, and explore the perspectives and proposed solutions of the campus community through a participatory mapping approach. The study employed a qualitative descriptive method supported by Geographic Information System (GIS) spatial analysis. Data were collected through field observations, interviews with students, lecturers, and staff, and GPS-based flood point mapping. Results show that puddles frequently occur in main parking areas, inter-faculty roads, and flat areas around the Student Activity Center. The main causes include inadequate drainage systems, clogged channels due to waste, limited infiltration zones, and impervious surfaces. The campus community suggested solutions such as improving drainage, constructing infiltration wells, and adopting the green campus concept. Participatory mapping proved effective not only for identifying environmental problems but also for raising ecological awareness and shared responsibility among the academic community.

Information technology (IT) has emerged as a critical component of public administration, offering significant potential to enhance transparency and accountability in governance. This comprehensive qualitative case study research examined how information technology implementation influences transparency and accountability mechanisms in public policy administration, while identifying critical challenges and success factors. The research employed embedded multi-case study methodology, collecting data through 118 semi-structured interviews with government officials (n=45), citizen-users (n=38), IT professionals (n=15), civil society representatives (n=12), and academic researchers (n=8), complemented by document analysis and direct observation (280 hours) across four case sites representing diverse governance contexts. Key findings demonstrate that information technology implementation significantly enhances government transparency through multiple mechanisms: public information portals increased citizen information access from 25-30% to 78-82%, mobile applications extended service accessibility from 15-20% to 42-55% in rural areas, and social media platforms reached 60-70% of citizens with policy information. Similarly, IT implementation strengthened accountability through online complaint systems that reduced government response times from 28-45 days to 5-12 days (60-75% improvement), automated audit systems that detected 35-55% more compliance violations, and real-time monitoring systems that reduced audit completion time by 40-50%.  The findings have implications for government practitioners seeking evidence-based guidance for IT implementation, policymakers developing governance policies leveraging technology, and academic researchers studying digital governance and public administration innovation.

Educational institutions are under pressure to create organized and responsible quality assurance systems because raising the standard of education has become a global imperative. The Internal Quality Assurance System (SPMI) and the External Quality Assurance System (SPME) are integrated in Indonesia to achieve this. However, accountability must be transparent, real-time, and not just administrative due to the quick digital revolution. In order to enhance educational accountability in the digital age, this study attempts to examine and model the integration of internet-based internal and external quality assurance systems. Nine pertinent papers from 2018 to 2025 were chosen and examined using a systematic Literature Review (LR) process and a qualitative methodology. The findings show that institutional performance and accountability are greatly improved by the successful implementation of SPMI, which is driven by the PPEPP cycle (Planning, Implementation, Evaluation, Control, and Improvement). Additionally, the integration of digital-based systems (e-SPMI) acts as a link between SPME and SPMI, guaranteeing data correctness, efficiency, and transparency for accrediting needs. The results highlight the need for an integrated, web-based quality assurance system that facilitates evidence-based decision-making in order to attain educational accountability in the digital age. In order to automate data collection and reporting procedures, the study advises educational institutions to implement an online quality management information system

The State Civil Apparatus Information System (SIASN) is a digital platform developed by the State Civil Service Agency (BKD) to manage ASN personnel data and information in Indonesia. This study aims to evaluate the SIASN-based promotion service policy at the Sidoarjo Regency Regional Civil Service Agency based on State Civil Service Agency Regulation Number 7 of 2023. The research method used is qualitative research with data collection techniques through in-depth interviews, participatory observation, and documentation studies. Data analysis uses the Miles and Huberman interactive model, while the evaluation framework uses William Dunn's evaluation criteria which include effectiveness, efficiency, adequacy, responsiveness, and accuracy. The evaluation results show that the SIASN-based promotion service policy at the Sidoarjo Regency BKD has been quite effective in achieving the goal of improving service quality and has a good level of efficiency in reducing bureaucratic flows. However, in terms of adequacy, there are still gaps related to human resources and system integration. The policy's responsiveness to ASN needs is quite good although there is still room for improvement in aspects of communication and data updating. The main obstacles identified include weak validity of personnel data, the absence of a bridging system between SIPEKAT and SIASN, limited human resources, and minimal awareness of ASN in updating independent data.

. This study aims to analyze the communication strategy of the Serang City Investment and One-Stop Integrated Services Agency (DPMPTSP) in providing public services to the community, as well as identifying supporting and inhibiting factors in its implementation. This study uses a qualitative method with a descriptive approach. Primary data were obtained through in-depth interviews, observation, and documentation, while secondary data were collected from literature, regulations, and related official sources. The focus of the study is directed at the application of the two-way symmetrical communication theory that emphasizes interactive dialogue, feedback acceptance, communication equality, and active community participation. The results show that the Serang City DPMPTSP implements various communication strategies, including delivering information face-to-face and digitally (website, social media, and SKM barcodes), providing complaint channels, and involving the community in service evaluation. Supporting factors include the availability of service facilities, competent human resources, and information technology support. Inhibiting factors include limited digital literacy in the community, technical system obstacles, and differences in the level of public understanding of service procedures.

This research analyses the optimisation of the electronic performance appraisal system (e-Kinerja) implementation within the context of the Civil Servant (ASN) performance management transformation at the Sidoarjo Regency Regional Civil Service Agency. The e-Kinerja system represents a digital innovation in ASN performance appraisal, developed in accordance with the Minister of State Apparatus Utilisation and Bureaucratic Reform Regulation Number 6 of 2022. This qualitative research, employing a case study approach, utilised purposive sampling for informant selection, with data gathered through participant observation and documentary analysis. Data analysis followed the Miles and Huberman model, encompassing data reduction, data display, and conclusion drawing. The research findings indicate that the e-Kinerja implementation faces challenges regarding system integration with the Personnel Information System (SIMPEG), synchronisation of personnel data, and equitable dissemination of information to all Civil Servants. Nevertheless, the system is proven to enhance accountability, transparency, and work productivity of Civil Servants through measurable daily reporting mechanisms and monthly targets. This study contributes theoretically to the literature on technology-based public sector performance management and practically through recommendations for developing a more integrated e-Government system. Policy implications include the necessity for accelerating the digitalisation of personnel services, strengthening the capacity of civil service human resources in digital literacy, and developing an information technology infrastructure that supports bureaucratic transformation towards a more efficient, accountable, and responsive.