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The Community Service (PkM) activity aimed to enhance the capacity of civil society to conduct effective public oversight of the East Lombok Regency Regional Revenue and Expenditure Budget (APBD) for fiscal year 2025. The “Budget School” program, organized by the Pimpinan Daerah Pemuda Muhammadiyah in collaboration with the Indonesian Forum for Budget Transparency (FITRA) NTB and ITSKes Muhammadiyah Selong, provided participants with a comprehensive and critical analysis of the regional budget structure and allocation patterns. The key findings highlighted notable fiscal inefficiencies, particularly the disproportionately high allocation for Employee Spending (Belanja Pegawai), which indicates an urgent need for budget reallocation toward increasing Capital Expenditure (Belanja Modal). Such realignment is essential to accelerate infrastructure development, enhance public service delivery, and ensure broader socio-economic benefits for the community. The event, conducted on September 25, 2025, successfully improved fiscal literacy among youth and civil society actors by strengthening their understanding of fiscal governance and legal oversight mechanisms. Overall, the activity fostered collective awareness and encouraged active participation in promoting sustainable, transparent, and efficient regional financial management.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

Queueing systems play an important role in evaluating service performance, especially in small-scale businesses such as barbershops, where fluctuating customer arrival patterns and limited service capacity often lead to long waiting times. This study aims to analyze the performance of barbershop services using the M/M/1 queueing model and an analytical approach based on experimentally tested arrival (λ) and service (μ) rates. The model was selected because it represents a single-server system with Poisson arrivals and exponentially distributed service times, closely matching real barbershop operational characteristics. Using assumed realistic parameters, the analysis shows that when λ = 12 customers per hour and μ = 6 customers per hour, the system becomes unstable with a utilization rate (ρ) exceeding 1, indicating continuous queue growth. Further simulations with increased service rates demonstrate significant improvements: at μ = 15, the system achieves ρ = 0.8 with an average waiting time of 16 minutes, while at μ = 13, the system remains stable but experiences a long waiting time of approximately 55 minutes. These findings emphasize that barbershop performance is highly sensitive to service speed and that even small increases in μ can produce substantial improvements in queue stability and customer waiting times. The study concludes that barbershops must ensure adequate service capacity—either through optimizing service duration, improving worker efficiency, or adding servers—to maintain service quality and enhance customer satisfaction.

This qualitative literature review synthesizes interdisciplinary research on how employees’ technological sensing capabilities shape generative artificial intelligence (GenAI) capabilities and innovative work behavior. Drawing on dynamic capabilities theory, microfoundations of sensing, and human–AI interaction literature, the review integrates findings from management, information systems, and innovation studies. The synthesis reveals that technological sensing—employees’ ability to identify, interpret, and anticipate emerging technologies—does not directly translate into innovation, but operates through the development of distinct GenAI capabilities. In particular, GenAI evaluation capability consistently emerges as a stronger driver of innovative work behavior than GenAI usage capability alone, as it enables critical judgment, contextualization, and creative recombination of AI-generated outputs. The review further highlights contextual moderators such as leadership support, task complexity, and organizational climate. Overall, the study advances theory by positioning individual sensing as a microfoundation of AI-enabled innovation and offers implications for organizations seeking to leverage GenAI beyond efficiency gains.

The development of sustainable tourism facilities is one of the important efforts in increasing the attractiveness of destinations while preserving the environment. This study aims to analyze the implementation of ecological concepts in the development of glamping facilities in the Pearl Beach tourist area. The method used is a descriptive qualitative approach, with data collection through field observations, interviews with managers and tourists, and literature studies related to ecotourism principles and sustainable design. The results of the study show that the application of ecological concepts in glamping facilities in Mutiara Beach includes the use of environmentally friendly materials, integrated waste management, the application of energy efficiency, and designs that integrate the natural landscape without damaging the coastal ecosystem. The application of this concept not only improves the comfort and experience of tourists, but also contributes to increasing environmental awareness and strengthening the positive image of tourist destinations. In addition, this ecologically-conceptual glamping development model is expected to be a reference for the development of sustainable tourism facilities in other coastal areas, which prioritizes nature preservation and the welfare of local communities.

This research examines the influence of road infrastructure development on local economic growth in Medan City, emphasizing its role in improving accessibility and supporting economic activities. Road infrastructure is a vital component of regional development, as it facilitates the movement of goods and services, reduces transportation costs, and enhances connectivity between economic centers. Well-developed road networks can stimulate business expansion and encourage investment by creating a more efficient economic environment. The study employed a descriptive quantitative approach using field surveys involving 20 respondents, including business actors, local residents, and government representatives. Data were collected through structured questionnaires and analyzed descriptively to capture perceptions regarding the economic impact of road infrastructure development. The results indicate that improvements in road quality, capacity, and connectivity have a positive influence on local economic growth. Respondents reported increased trade activities, improved access to markets, higher investment opportunities, and rising community income levels as direct benefits of improved road infrastructure. However, the study also identified several challenges that may hinder long-term economic outcomes. Traffic congestion, uneven infrastructure development across areas, and inadequate routine maintenance were highlighted as significant issues. These problems can reduce efficiency and limit the sustainability of economic gains. Therefore, continuous government commitment, effective maintenance strategies, and equitable distribution of infrastructure development are essential. Strengthening coordination among stakeholders is also necessary to ensure that road infrastructure development supports inclusive and sustainable local economic growth in Medan City.

Posyandu (Integrated Health Post) is a public health facility that plays a vital role in providing health services for toddlers and pregnant women. However, data management and reporting often face challenges, such as limited access to information and errors in data recording. Therefore, this study aims to develop a Web-Based Posyandu Payolaumbu Service Information System using the CodeIgniter Framework to improve efficiency and accuracy in data management and reporting. In the development phase, a system requirements analysis and web-based application architecture design were conducted. The system implementation uses the CodeIgniter Framework as a framework to produce a faster, more efficient, and more reliable application. Proposed features include recording health data for toddlers and pregnant women, immunization schedules, weighing, and health reports. The results show that the Web-Based Posyandu Payolaumbu Service Information System can improve efficiency in recording and reporting health data. Users, including posyandu officers, midwives, and administrators, can easily access and manipulate data in real-time. Furthermore, this system helps improve service quality by providing more accurate and complete information on toddler health. In conclusion, the implementation of the Web-Based Posyandu Payolaumbu Service Information System using the CodeIgniter Framework provides significant benefits for data management and health services at Posyandu Payolaumbu. Suggestions for further development include maximizing system utilization, developing additional features, routine maintenance, and ongoing evaluation based on user feedback. With these steps, it is hoped that this system can contribute more effectively to improving the quality of health services at Posyandu and supporting comprehensive public health efforts.

Digital-based learning evaluation is an important effort to improve the effectiveness and efficiency of the assessment process. However, learning evaluation practices at MTsN 2 Kota Tangerang are still dominated by conventional methods and the limited use of simple digital applications. This community service activity aims to strengthen digital-based learning evaluation practices through training on the use of the Zep Quiz application for teachers. The activity employed a participatory and applicative approach, including observation, focus group discussions, training and mentoring, and program evaluation. The training was conducted in a hybrid format and focused on introducing, developing, and analyzing learning evaluations using Zep Quiz. The results indicate that teachers improved their understanding and skills in designing and operating digital-based learning evaluations independently.Teachers also demonstrated high enthusiasm and active participation throughout the activity. Although technical challenges such as varying levels of digital literacy and limited internet access were encountered, these issues were addressed through direct mentoring. Therefore, the Zep Quiz training was effective in strengthening digital-based learning evaluation practices at MTsN 2 Kota Tangerang.

Automatic motorcycle spare part sales have increased along with the high use of automatic two-wheeled vehicles in the community. To support optimal sales strategies and stock management, customer purchasing pattern analysis is required. This study uses the FP-Growth algorithm to identify association patterns between automatic motorcycle spare part products that are frequently purchased together. FP-Growth was chosen because of its ability to efficiently find frequent itemsets without the need to generate candidate itemsets as in the Apriori algorithm. Transaction data is processed to form an FP-Tree which is then extracted to find relationships between items. The analysis results show combinations of products that frequently appear together, such as brake pads and engine oil, which can be used as a basis for compiling sales packages, product placement, and product recommendations. By implementing the FP-Growth algorithm, spare part stores or workshops can improve service and efficiency in sales management.

This study evaluates the Cageur Jasa Health Service Program at the Tanah Tinggi Public Health Center in Tangerang City, which was developed as an innovation to expand access to basic healthcare services through home visits. The program aims to improve service quality, strengthen family independence in maintaining health, and support the achievement of the 12 indicators of the Indonesia Healthy Program with a Family Approach (PIS-PK). The evaluation applies William N. Dunn’s six policy evaluation criteria effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness supported by theoretical frameworks from public administration, public policy, and health service innovation. This research employs a qualitative descriptive method, with data collected through observation, in-depth interviews with informants, and secondary data analysis. The findings indicate that the program’s implementation has not fully achieved its intended objectives, as evidenced by declining service coverage, several PIS-PK indicators remaining below 50%, increasing disease findings, and the persistence of maternal and infant mortality cases. Limitations in resources, coordination, infrastructure, and suboptimal promotive and preventive efforts further hinder the program’s effectiveness. Overall, the study concludes that although Cageur Jasa contributes to improving healthcare access, its implementation at the Tanah Tinggi Public Health Center remains suboptimal and requires continuous improvement.

This study analyzes the synergy between human resource development (HRD), work culture, and decision-making systems in enhancing productivity and organizational performance. The approach used is a descriptive qualitative literature review, with sources from peer-reviewed articles from 2021-2025 obtained through databases such as Google Scholar and ScienceDirect. The research findings indicate that HRD can improve employee competence by up to 28.7%, while work culture contributes 41.4-55% to motivation and collaboration within teams. Decision-making systems, such as AHP (Analytical Hierarchy Process) and BI (Business Intelligence), play a role in optimizing operational efficiency by up to 65%. The synergy of these three elements forms a more adaptive organization to change. One example of the implementation of this synergy can be seen in PT X Jakarta, which experienced a 28% increase in output and employee satisfaction reached 85%. However, the main challenge faced is resistance to change, which can be overcome through effective communication. The practical implications of this study include recommendations for holistic organizational transformation, especially in Indonesia, to face the challenges of global disruption.

This article examines the typology and classification of regional government apparatus in Indonesia by analyzing their structure and functions within local governance. The study draws on recent theoretical literature (2020–2025) and legal frameworks to map how different types of regional apparatus such as executive agencies (“dinas”), supporting agencies (“badan daerah”), secretariat, inspectorate, and territorial units are organized and classified. Using a normative-juridical and conceptual approach, the paper reviews relevant laws, regulations, and academic studies to identify patterns of structural typology and functional differentiation within local governments. The findings reveal that many local governments still apply structural-heavy models rather than functionally tailored organizations, leading to excessive bureaucracy and inefficiency. The analysis suggests that a clearer classification aligned with functional roles can improve governance effectiveness and administrative efficiency. The article concludes by recommending that local governments re-evaluate their organizational structures to better reflect the functional needs of governance, rather than merely replicate structural models.                                                               

In accordance with Article 25 paragraph (2) of the Law on Judicial Power, the general judiciary is one part of the judicial power that has the authority to examine, adjudicate, and issue decisions in criminal and civil cases in accordance with the applicable regulations. In civil trial proceedings at the district court, there are three stages: the preliminary stage, the determination stage, and the execution stage. In civil justice, there is an effort to resolve disputes outside of trial, namely mediation, and in administrative court proceedings, there is an effort to resolve disputes outside the court, namely administrative efforts. Mediation is an effort to resolve conflicts through deliberation with the assistance of a neutral third party, known as a mediator, to reach an agreement that can be accepted by both parties. This administrative effort is a resolution process carried out internally within an agency between the government and the party filing an objection to a state administrative decision before the dispute is brought to court. The purpose of this study is to understand the differences in non-litigation efforts between civil courts and state administrative courts. The research method is normative, using a statutory approach that emphasizes the analysis of regulations related to the main discussion of this study. In civil courts, mediation aims and focuses more on efficiency, which benefits both parties and, in turn, can reduce the burden on judges in resolving disputes in court. On the other hand, the purpose of administrative measures in state administrative cases is oriented towards internal government supervision, as a last resort, and rapid correction.

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

Inventory is one of the supports for an industry in carrying out its activities, both in the grouping of a machine and the management system in machinery to improve a job. One of the efforts to improve service that can be undertaken is by increasing the amount of inventory owned. The increasing amount of inventory also requires proper inventory management using a database system. Microsoft Access to assist in database design. Before being stored in the database, data and information regarding the inventory will be grouped using the concept of Group Technology (GT) to facilitate the data storage process. Users can be obtained by gathering information from recording staff and the laboratory head through interviews. In addition to defining user needs, the design of the Entity Relationship Diagram (ERD) and Data Flow Diagram (DFD) was carried out to understand the existing system. To analyze the existing system, an analysis is conducted based on Performance, Information, Economy, Control, Efficiency, and Service (PIECES). The results of the validation test, verification test, and prototype test show that the weaknesses of the existing system can be improved and user needs can be met. To identify the weaknesses of the system, a PIECES analysis can be conducted on both the old and new systems. Meanwhile, to determine whether user needs have been met, adjustments can be made by aligning user needs with the prototype through validation and verification tests.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

The development of information technology has encouraged restaurants and cafés to function not only as dining places, but also as venues for hosting various events. However, the event reservation process at Rumah Makan Ny. Hartini and Café Rain is still carried out manually through logbooks, telephone calls, and WhatsApp, resulting in problems such as unorganized data, delayed confirmations, and miscommunication with customers. In addition, the manual system limits access to information regarding venue availability, reservation schedules, and additional facilities required by customers. This study aims to develop a web-based event reservation information system using the prototyping method. The system design was carried out using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and class diagrams to model user interactions, process flows, and system structure. The results of the study show that the developed system is able to automate the reservation process, customer data recording, reservation confirmation, schedule management, and additional facilities management. This system improves operational efficiency, data accuracy, and service quality, while also making it easier for customers to make reservations independently and obtain information quickly and accurately.

The rapid development of the Internet of Vehicles (IoV) has introduced new security challenges, particularly in protecting Controller Area Network (CAN Bus) communications from cyberattacks such as Denial of Service (DoS) and spoofing attacks. This study proposes the implementation of the Extreme Gradient Boosting (XGBoost) algorithm combined with Information Gain feature selection to improve intrusion detection performance in IoV environments. The CICIoV2024 dataset, which represents both benign and malicious traffic, is used as the primary data source. The research process includes data integration, preprocessing, feature selection, data splitting, and model training using a 5-fold cross-validation approach. Experimental results demonstrate that the proposed model achieves outstanding performance, with accuracy, precision, recall, and F1-score exceeding 99.99%, and an Area Under Curve (AUC) value approaching 1.00. Furthermore, Information Gain successfully identifies the most influential CAN payload features, enhancing model efficiency without sacrificing accuracy. These findings confirm that the combination of Information Gain and XGBoost is highly effective for developing a fast, accurate, and efficient intrusion detection system in IoV networks.

Toko Jahit SA’aminah is a business engaged in tailoring services and the sale of sewing supplies that still manages data manually using record books. This condition causes several problems, such as slow data recording, the risk of data loss or damage, difficulties in monitoring the status of tailoring work and inventory, as well as obstacles in preparing tailoring service and sales reports. This study aims to design and develop a web-based tailoring service and sales information system to optimize the effectiveness and efficiency of operational performance. The system development method used is the waterfall method, which includes the stages of requirements analysis, system design using UML (Use Case Diagram, Activity Diagram, and Class Diagram), implementation using the Laravel framework with the PHP programming language and MySQL database, as well as system testing using the Black Box Testing method. The results show that the developed system is able to facilitate the management of tailoring service and sales data, monitor the status of tailoring work, check the availability of sewing supplies, and accelerate the preparation of tailoring service and sales reports to be submitted to the owner of Toko Jahit SA’aminah.

The principle of comparative advantage explains that every country or society, like individuals, can gain benefits from their trade activities by exporting goods or services in which they have a major comparative advantage and importing goods or services in which they do not. Based on the law of comparative advantage, even though a country may be less efficient (having an absolute disadvantage) compared to other countries in the production process, the structure of industrial performance can be seen through the analysis of industrial sector behavior analyzed through various strategies such as Price, Product, and promotion. The theory of comparative advantage related to the exchange of goods is relevant as long as the traded goods are still useful. In other words, Performance is defined as the result of activities influenced by the structure and behavior within the industrial sector, where these results are often measured by the size of a company's market share or profitability in an industry. In more detail, performance can also be reflected in the form of efficiency, development (including market expansion), job creation, employee welfare, and a sense of group pride.