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The development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.vThe development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.

The attendance recording system at PLN ULP Tanjungbalai still relies on manual, paper-based methods, resulting in delays in data recap, reduced efficiency, and a high potential for recording errors. This condition affects the accuracy of employee attendance information, which is essential for administrative activities and managerial decision-making. Based on these issues, this practical work aims to design and develop a web-based e-attendance application as a solution to enhance efficiency, processing speed, and the accuracy of attendance recapitulation. The system was developed using PHP as the programming language and MySQL as the database management system, following several stages including requirement analysis, system design using UML, and implementation of a web-based user interface. The application provides essential features such as user login, daily attendance recording, employee data management, attendance notes (permission, sickness, etc.), and automatic attendance report generation. The system is designed for two types of users—Admin and Employees—each with specific access rights. The implementation results indicate that the e-attendance application significantly improves the efficiency of attendance administration at PLN ULP Tanjungbalai. Data collection and recapitulation become faster, more structured, and less prone to errors, while also enabling administrators to monitor employee attendance in real time. Therefore, this web-based e-attendance application serves as an effective solution to support operational activities and enhance the quality of employee attendance management.

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This study aims to evaluate the public transportation service policy of Trans Jatim Bus Corridor 2, operating on the Mojokerto–Surabaya route, using the six evaluation indicators proposed by William N. Dunn: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. Employing a qualitative descriptive approach, data were collected through interviews, direct observations, and secondary data analysis. The findings reveal that the Trans Jatim Corridor 2 service has significantly contributed to improving accessibility and mobility for the people of East Java. In terms of effectiveness, the service meets transportation policy objectives by offering strategic routes, consistent schedules, and accessible bus stops. Efficiency is demonstrated through optimal utilization of limited fleets and operational costs, while still meeting high passenger demand. Regarding adequacy, the service is generally sufficient; however, overcrowding during peak hours indicates the need for capacity improvements. Equity is reflected in the widespread distribution of bus stops, although disparities remain in the availability of facilities and route information across several stops. The service shows high responsiveness through quick handling of passenger complaints via applications and social media. Additionally, service appropriateness is evident in its punctual operations supported by GPS-based monitoring and real-time information through the TRANSJATIM-AJAIB application. Overall, the evaluation shows that Trans Jatim Corridor 2 provides effective, efficient, and responsive public transport services, yet requires improvements in capacity and equitable distribution of facilities to achieve optimal service quality.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

This study conducts a Systematic Literature Review to examine the relationship between job enrichment, the Human Resource Information System, and work–life balance on organisational performance through the mediating role of innovative work behaviour, with a particular focus on medium-scale Micro, Small, and Medium-Sized Enterprises. Drawing on Scopus-indexed publications from 2020 to 2025, the review identifies theoretical and empirical findings that highlight the importance of human resource practices and digital transformation in strengthening organisational innovation. The analysis reveals that job enrichment significantly enhances employee autonomy, engagement, and intrinsic motivation, which in turn fosters innovative work behaviour. Likewise, the Human Resource Information System contributes to performance improvement by increasing decision-making efficiency and supporting data-driven innovation processes. Meanwhile, work–life balance promotes creativity and reduces stress, thereby fostering an environment conducive to innovative thinking. Furthermore, innovative work behaviour is found to mediate the relationship between human resource practices and organisational performance by transforming individual innovation into collective organisational outcomes. These findings indicate that integrating the Human Resource Information System with job enrichment and work–life balance policies can substantially enhance the competitiveness and productivity of medium-scale Micro, Small, and Medium-Sized Enterprises. This study contributes to theoretical advancement in innovation-oriented human resource management and offers practical implications for developing adaptive human resource systems to ensure sustainable business performance in the digital era.

This study discusses the relevance and role of hybrid learning strategies as a conceptual solution to the crisis of effectiveness in traditional fiqh learning in Islamic boarding schools in the digital age. The background of this study stems from the problem of declining efficiency and interactivity of classical learning methods such as sorogan and bandongan amid technological developments that demand pedagogical innovation. This study aims to analyze theoretically how the integration of traditional pesantren values and modern learning approaches can be applied without eliminating spiritual identity and scientific sanad. The method used is library research with a descriptive-analytical approach through a review of the latest scientific literature on Islamic education and hybrid learning. The results show that a hybrid learning model based on synchronous and asynchronous approaches can increase flexibility, effectiveness, and student participation in the learning process, while maintaining personal relationships with teachers. The theoretical implications enrich the concept of integrating Islamic education and technology, while the practical implications offer an adaptive curriculum model for Islamic boarding schools to respond to the challenges of the digital age without abandoning Islamic values.

This research investigates the execution of data-informed and inclusive regional development planning within the Regional Development Planning Agency (Bappeda) of Sidoarjo Regency, concentrating on four analytical aspects: data integration and management abilities, the efficiency of participatory processes, technical and institutional obstacles concerning interoperability, and capacity-building strategies for facilitators tasked with translating public aspirations into planning priorities. The study is positioned within the national framework to establish evidence-based and participatory planning in reaction to the growing complexity regional development. Despite Bappeda Sidoarjo implementing multiple data platforms and participatory channels such Musrenbang forums, online submission systems, and sector-specific information systems the results indicate that issues like data fragmentation, insufficient digital literacy, and ineffective follow-up mechanisms continue to impede planning effectiveness. Employing qualitative methodology that includes in-depth interviews, observation, and document review, the research reveals that data integration has not reached single source of truth because of the lack of a cohesive data architecture and compatible standards among government entities. Participatory methods have increased inclusivity, but the quality of proposals and verification processes is still variable, hindering the incorporation of grassroots feedback into planning priorities. Moreover, the ability of facilitators the subdistrict and village levels is crucial in determining the quality of the compiled proposals. The research ends by highlighting the importance of improved data governance, increased actor capability, revised participatory processes, and clear follow-up mechanisms. Suggestions encompass constructing a unified data framework, offering ongoing technical training, standardizing digital Musrenbang processes, and establishing publicly available proposal-tracking system integrated within the yearly planning cycle.

Cracker drying process is considered inefficient because it still depends on weather factors and manual supervision, which can affect the quality of the production results. To overcome this, a smart shrimpcrackerdryingdevicebasedonan Arduino Uno microcontroller with an automatic closing mechanism and an automatic container has been designed and built. This system is equipped with a rain sensor and an LDR sensor to detect weather conditions around the device, as well as a DHT11 sensor to monitor humidity in the cracker storage container. In addition, an ultrasonic sensor is used to automatically regulate the movement of crackers into the storage container after the drying process is complete. A DC motor controlled by a BTS7960 driver functions to move the cover roof and the cracker transfer mechanism, while a limit switch is used to limit the motor movement.Based on the test results, this device can work automatically Shrimp crackers are one of the typical food products widely produced by the people of Bunga Karang Village, Tanjung Lago District, Banyuasin Regency. The traditional shrimp following changes in environmental conditions, thereby increasing the efficiency of the drying process and maintaining the quality of shrimp crackers produced by the residents of Bunga Karang Village.

Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

The implementation of e-government is one of the local government's strategies in improving the quality of public services and realizing Good Governance. This study aims to analyze the implementation of e-government through the Tangerang LIVE Application as an effort to improve Good Governance in the Tangerang City Government. The research method used is a qualitative literature study approach through the search and analysis of various literature sources in the form of books, scientific journals, and official government documents related to e-government, the Tangerang LIVE Application, and the principles of Good Governance. This research analysis uses the Good Governance principles framework according to the United Nations Development Programme (UNDP), which includes transparency, participation, responsiveness, effectiveness and efficiency, and accountability. The results of the study indicate that the implementation of the Tangerang LIVE Application contributes positively to increasing public information disclosure, expanding public participation, accelerating government responses to public complaints, increasing the effectiveness and efficiency of public services, and strengthening the accountability of local government performance. However, there are several obstacles to achieving Good Governance through the Tangerang Live application and these obstacles become an evaluation of the Tangerang City government to innovate through e-government that supports the improvement of Good Governance in the Tangerang City Government. This study recommends strengthening digital literacy, improving institutional coordination, and sustainable system development to ensure optimal and inclusive e-government implementation.

This Community Service activity aims to foster a spirit of mutual cooperation and to assist local fishermen engaged in seaweed businesses in the processing and cleaning of their harvests in the Amal Beach Area, East Tarakan District. Seaweed harvested from the sea needs to undergo a thorough cleaning process to maintain its quality, ensure market readiness, and meet industry standards. The activity was carried out by six implementers who collaborated directly with the local fishermen through mutual cooperation, seaweed cleaning, and education on environmentally friendly sea product management. The implementation methods included field observation, guidance, and hands-on practice at the fishermen’s business locations to provide practical understanding. The results indicated improved efficiency in the seaweed processing chain, from cleaning to storage, thereby reducing the risk of damage and quality loss. Additionally, the fishermen’s awareness of the importance of maintaining cleanliness and the balance of coastal ecosystems increased significantly. This activity also strengthened social bonds between students and the fishing community, fostering harmonious communication, and instilling values of togetherness, environmental care, and social responsibility. The positive impact of this program is expected to serve as a sustainable model for sea product management while promoting a collaborative culture between academics and coastal communities.

Background: The increasing complexity of industrial production systems requires machine condition monitoring solutions that are capable of operating in real time with high accuracy and responsiveness to support predictive maintenance strategies. Conventional cloud based monitoring systems often experience limitations such as high latency and dependence on stable network connectivity, which can delay decision making processes in critical industrial operations. Objective: This study aims to design and evaluate an Industrial Internet of Things (IIoT) architecture based on edge computing to improve the efficiency of industrial sensor data processing and accelerate anomaly detection in industrial machines. Method: The research adopts an experimental approach by designing a system architecture consisting of a sensor layer, edge computing layer, and cloud layer. Industrial sensors, including vibration, temperature, and current sensors, continuously collect machine operational data, which are then processed locally at the edge node using a machine learning based anomaly detection algorithm. System testing is conducted in a simulated manufacturing environment to evaluate performance based on latency, reliability, and detection accuracy. Results: The results indicate that edge based data processing significantly reduces latency compared with cloud-based processing and enables faster responses to machine condition changes. Additionally, the implemented anomaly detection algorithm achieves high accuracy in identifying abnormal sensor data patterns.

Mining operations rely heavily on the performance and reliability of heavy equipment used in the production process. One of the most important hauling units in open-pit mining is the dump truck, which functions to transport overburden and coal from the mining front to disposal areas. Due to high operational intensity, dump trucks require effective maintenance management to ensure equipment reliability and reduce unexpected downtime. However, maintenance activities are often carried out based only on routine service schedules without analytical planning based on historical data. This study aims to analyze the implementation of forecasting methods in maintenance management to improve the effectiveness of dump truck maintenance planning in mining operations. The research was conducted during field work practice at PT Putra Perkasa Abadi Jobsite BIB, Tanah Bumbu, South Kalimantan. The data used were historical maintenance records of dump truck units obtained from the maintenance department. The research method used a quantitative approach with time series forecasting analysis to identify maintenance patterns and estimate future maintenance needs. The results show that forecasting-based maintenance planning can help companies predict maintenance requirements more accurately and prepare maintenance resources more efficiently. Furthermore, the implementation of forecasting methods can reduce unexpected equipment failures and support operational efficiency in mining activities.

This study aims to examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

This study aims to analyze the factors determining the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review approach. MSMEs make a significant contribution to the national economy, but their growth still faces various structural barriers. Based on the results of the literature review, it was found that access to capital, human resource quality, managerial capacity, innovation, digitalization, marketing strategies, and government policies are the main factors influencing MSME growth. Limited capital and low financial literacy are dominant obstacles that hinder business expansion. Furthermore, weak managerial capacity and digital competency prevent many MSMEs from optimally exploiting market opportunities. Innovation and the use of digital technology have been proven to increase efficiency and marketing reach, but the adoption rate remains low. External factors such as government regulations, simplified licensing, and support from empowerment programs also play a significant role in creating a conducive business climate. This study emphasizes that MSME development requires a comprehensive approach that integrates internal aspects of business actors and structural government support. The research results are expected to serve as a reference for academics, policymakers, and MSME actors in formulating more effective development strategies.

Traffic performance on urban road segments is strongly affected by vehicle volume and travel time, particularly during peak periods. This study analyzes the relationship between travel duration and the total number of vehicles passing along Otto Iskandar Road as an illustration of urban traffic conditions. Data were collected through field surveys, focusing on two main variables: average vehicle travel time and total traffic volume. Statistical analysis was performed using IBM SPSS Statistics, including normality testing and the Wilcoxon Signed Rank Test to identify potential differences between the observed variables. The results show a difference in average values between travel duration and vehicle volume; however, this difference is not statistically significant at the 95% confidence level (p = 0.180). These findings indicate that increases in traffic volume do not always lead to proportional increases in travel time, although they can still influence the stability and efficiency of traffic flow. The results are consistent with previous studies, such as Halim (2021), who reported that U-turn movements affect speed and traffic performance, and Handayani et al. (2024), who found that parking activities and vehicle maneuvers reduce road capacity. Other studies also highlight the impact of side friction and traffic flow variations on speed and saturation levels. Overall, this study emphasizes the importance of managing vehicle flow and monitoring travel time in urban transportation planning and traffic management.