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Organizational structure is crucial because it determines the tasks and functions, as well as how coordination and communication are carried out within the organization. Higher education management requires appropriate organizational structure design, especially in private universities, where there are differences between operations and asset management. The organizational structure must align with the organization's development maturity level to be adaptive, mature, and capable of adapting to emerging developments. This study aims to design an organizational structure for private universities that have unique characteristics and require professional management. Through a comparative analysis of various literature studies and case studies from three different private universities, this study aims to provide recommendations for an appropriate organizational structure to manage private universities in Indonesia. The results of this study can help develop organizational structures for private universities in Indonesia to improve communication and coordination and become professional organizations in the long term.

This Community Service Program (PKM) aims to enhance the understanding of the staff at the Environmental and Sanitation Agency (DLHK) of Depok City in utilizing information technology through socialization and training on the development of a waste classification website. The website is designed to assist the public in identifying types of waste and to encourage more responsible and integrated waste management practices. The implementation methods for this program include socialization sessions, technical training workshops, and system usage demonstrations. Participants were introduced to the functionalities of the website, including how to classify various waste types and its role in supporting environmental sustainability. The program also provided hands-on training to ensure the staff could effectively use the website and incorporate it into their daily tasks. As a result, the staff’s understanding of the concept of digital-based waste classification has significantly increased. Additionally, the potential benefits of using such technology to support sustainable environmental management programs were clearly recognized. The program not only enhanced the staff's technical skills but also contributed to a deeper understanding of the importance of waste classification in the broader context of environmental conservation. The outcomes of this initiative are expected to encourage the staff to actively promote the use of the website to the public, thus fostering a more responsible and efficient waste management system in Depok City. This program demonstrates the effectiveness of integrating technology in supporting local government initiatives aimed at improving environmental management and sustainability. Furthermore, it underscores the importance of digital tools in modernizing waste management systems and enhancing public awareness and engagement.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

Fraudd in the bussines world has become a major challenge that can harm various parties, including companies to other stakeholders, often triggered by ethical lapses in the bussines environment.This study discusses the role of internal audit in preventing fraud from a bussines ethics perspective and identifies factors that affect the efficieness of internal audit. The data analysis technique used is descriptive analysis. The research method used is qualitative through a literature review approach or library research, which is carried out by analyzing and reviewing literature sources and scientific publications related to the research topic. The results pf analysis show that internal audit has a crucial role as the frontile in mitigating the risk of fraud through supervisory functions, evaluating the internal audit is influenced by auditor competence and independence, top management support, eduquate audit coverage, and the application of targeted audit methodologies. Therefore, organizations need to optimize the internal audit function by improving auditor competence, implementing advanced audit technology, and ensuring full support form top management to create a transparent and accountable bussines environment.  

Dapoer Ibu is a Program of LAZIS Jateng Al-Ihsan Pekalongan, located in Rejosari Village, Bojong, Pekalongan. Contains of housewives who manage and develop catering businesses. This business is empowered by Lazis Jateng Al Ihsan to improve the economic of living of mustahiq so that they are free from poverty. This study aims to determine the strategy for managing ZIS funds for the Dapoer Ibu Lazis Jateng Al-Ihsan Program and how to improve the welfare of mustahik through the Dapoer Ibu community program. This study uses descriptive qualitative research. Data collection techniques through observation, interviews, and documentation. The results of this study show that Lazis Jateng Al-Ihsan Pekalongan in managing ZIS funds for the empowerment of the Dapoer Ibu community, it has implemented the POAC management function in the field. The stages of implementing the management function include planning, organizing, actuating, and controlling. In improving the welfare of mustahiq Lazis Jateng Al-Ihsan applies the concept of community empowerment in the form of: participation, access to information, capacity building, justice and equality, independence, and sustainability. By implementing this concept, the implementation of the program can be easier, and they can feel the results of this program sustainably.

Conflict management is an unavoidable challenge in complex and multicultural industrial environments, particularly when involving cross-functional teams with diverse backgrounds and expertise. This study aims to explore the sources of conflict, resolution strategies, and their impact on team performance in industrial organizations. Special emphasis is placed on the managerial competencies of a Project Manager in navigating the dynamics of a technical team. A reflective qualitative approach was employed, utilizing semi-structured interviews with an experienced Project Engineering Manager in the industrial sector. Thematic analysis was conducted to identify patterns of conflict, management strategies, and their influence on project outcomes. The findings indicate that the effectiveness of conflict management is largely determined by the leader’s ability to foster open communication and empathy within the team. A humanistic and constructive leadership style was found to minimize the negative impacts of conflict, while a confrontational approach tended to diminish motivation and performance. The practical implications of this study underscore the importance of enhancing leadership capacity and managerial communication to develop adaptive and collaborative project teams.

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

This research is motivated by the increasing complexity of the global and digital business environment, characterized by high uncertainty (VUCA). The role of management accountants has evolved, demanding new competencies to address the challenges of globalization, digital transformation, and sustainability issues. The purpose of this research is to examine the evolution of the management accountant's role in a VUCA environment, identify key required competencies, and formulate adaptive strategies. This research uses a literature review method to analyze various relevant academic sources. The findings indicate that management accountants require strong digital competencies, cross-cultural understanding, risk management skills, and a deep understanding of sustainability issues.  Recommended adaptive strategies include the development of training programs, increased inter-functional collaboration, and the adoption of data analytics technologies. The implications of this research for management accounting practitioners are the need for competency development and strategy adaptation to meet the challenges of a dynamic business environment.

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and performance reports greatly assists management in choosing effective and responsive strategic alternatives to market dynamics. Case studies of several large manufacturing companies show that the implementation of a good management accounting system can improve operational efficiency, optimize resource allocation, and reduce the risk of failure in decision-making. Management accounting also plays a role in supporting investment and product development to maintain competitiveness in the global market. In conclusion, management accounting is a crucial element that strengthens strategic decision-making, so that manufacturing companies can grow and be sustainable in a competitive business environment.

The process of  receiving raw materials is the initial activity of a production process, the quality of raw materials can affect the quality of the final product, quality control must be carried out so that the raw materials to be used comply with industry specifications to produce quality products. For example, the raw material for frozen fish at PT Sarana Tani Pratama Jembrana, Bali, whether local frozen fish or imported frozen fish, is thawed using the water immersion method. The difference in the Thawing process or melting process between local frozen fish and imported frozen fish is the thawing time, where local frozen fish takes ±2 hours for the Thawing process while imported frozen fish only takes ±30 minutes for the melting process. The difference in thawing time is caused by local frozen fish being sent by the supplier frozen per block, which consists of several fish in one block. Meanwhile, imported frozen fish is sent by the supplier frozen per fish.This research aims to determine the Application of Management Functions in the Process of receiving raw materials at PT.Sarana Tani Pratama Jembrana-Bali. The types of data used are primary data and secondary data with data collection techniques including observation, interviews and literature study. The data analysis used is descriptive/qualitative data analysis.

Village Information System is an innovative solution to optimize village data management and accelerate access to information for the community. Population administration is an important aspect in the implementation of village government which functions to record and manage population data systematically. Koting C Village Office has implemented a computer-based population administration information system to improve the efficiency and accuracy of services. This system aims to accelerate the administration process, reduce recording errors, and facilitate access to population information. However, in its implementation there are still several obstacles that need to be fixed so that the system can run more optimally. This study was conducted in the context of Community Service (PKM) to analyze the implementation of the population administration information system at the Koting C Village Office, identify the obstacles faced, and find solutions to increase the effectiveness of this system. The methods used in this study include direct observation, interviews with village officials, and analysis of the population administration service process. The results of the study indicate that although the population administration information system has been implemented, there are still several obstacles that hinder its effectiveness. One of the main obstacles is the absence of a search feature based on name, Population Identification Number (NIK), or other keywords, so that village officials have to search for data manually, which slows down the service process.

The State Revenue and Expenditure Budget (APBN) is a fundamental fiscal policy instrument for realizing national development and public welfare. This study aims to analyze the correlation between APBN management and Indonesia’s economic growth, focusing on the effectiveness of government spending and oversight of budget misappropriations. Based on the 2023 audit report by the Supreme Audit Agency (BPK), financial losses due to APBN mismanagement reached IDR 8.2 trillion, highlighting the weakness in financial oversight and transparency. Using a descriptive qualitative approach, this study explores the significance of budget efficiency and the implementation of APBN’s fiscal functions in supporting macroeconomic stability. The findings suggest that government spending significantly influences economic growth, yet its effectiveness is heavily dependent on robust monitoring systems and sound fiscal strategies. Therefore, strengthening fiscal transparency and supervision is crucial to prevent state losses and promote equitable development.

This study aims to analyze the effectiveness of local revenue realization, particularly Regional Original Revenue (PAD), in supporting regional development programs. PAD serves as a vital indicator of fiscal independence and a primary funding source for sustainable development efforts. However, many regions still face significant challenges in optimizing PAD potential. Gaps between revenue targets and actual realization, weak retribution management, low taxpayer compliance, and poor inter-agency data integration are major obstacles to effectiveness. This study utilizes a descriptive method rooted in qualitative analysis by examining existing literature and secondary data analysis from credible sources. The findings indicate that PAD effectiveness strongly influences a region's fiscal capacity to implement development functions, especially in public service and infrastructure sectors. Therefore, policy reform, strengthening of revenue collection systems, and improvement of human resource capacity are critical strategies to achieve fiscal autonomy and sustainable regional development. The integration of religious values into strategies for optimizing local revenue (PAD) can also enhance tax awareness through spiritual and social approaches, strengthen public trust in the government, and foster development that is not only materially oriented but also grounded in ethics and social justice.

Inter industry benchmarking has become an important strategy for comanies to improve their competitiveness by mapping the advantages of other sectors. This research addresses the implementation of benchmarking as a transformative tool that allows companies to learn from best practices beyond the traditional boundaries of their industry. With a qualitative descriptive approach, this research explores the latest literature as well as real case studies of Indonesian companies such as PT. Astra International, Bank Mandiri, and Garuda Indonesia. The implementation of benchmarking in the three mentioned companies shows indusa positive impact in the from of increased operational effiensiency, innovation in products or services, and customer satisfaction. This study also highlights the challenges in implementing inter industry benchmarking, including internal resistance, resource limitations, and contextual adaption difficulties. Key success factors such as management commitment, cross-functional collaboration, and the use of modern technology are deteminants of the success of this process. Inter industry benchmarking not only improves efficiency but also creates added value for customers and strengthens the company’s position in the global market.

Cooperatives play a crucial role as business entities in enhancing the people's economy in Indonesia. Rooted in the principles of kinship and mutual cooperation, cooperatives aim to improve the welfare of their members and society at large, rather than merely pursuing profit. This study employs a descriptive analysis method to examine the role of cooperatives as a pillar of the people's economy, focusing on their contributions to microeconomic empowerment, job creation, and strengthening community purchasing power. The findings indicate that cooperatives significantly contribute to local economic growth, particularly through synergy with MSMEs (Micro, Small, and Medium Enterprises), as well as by providing members with access to capital and training. However, challenges such as weak management, low financial literacy, and inadequate technological adaptation still hinder the optimization of cooperatives' roles. On the other hand, sharia cooperatives also emphasize social functions based on principles of justice and social responsibility. To enhance the contribution of cooperatives, institutional strengthening, professional management, and regulatory support from the government are required. Thus, cooperatives remain relevant as instruments for inclusive and sustainable economic development in Indonesia. 

Education is the main pillar in nation building, where teachers play a central role in determining the success of the learning process. However, in the modern era, challenges related to teachers' competence and creativity in managing the classroom and creating a conducive learning climate are still problems that need to be overcome. This study aims to analyze the role, function, and competence of teachers in achieving national education goals through a qualitative approach with the literature review method. Data was collected from accredited journal articles indexed in SINTA, with a publication range of 2020-2024, using the Publish or Perish (POP) tool. The results show that professional teachers need to master the material, teaching methods, and understand the needs of students to create an effective learning environment. In addition, teachers' creativity and innovation in managing the classroom and the integration of technology in learning are key factors in improving the quality of education. However, there is still a gap between theory and practice, especially in the application of character-based learning approaches, Islamic values, and inclusive classroom management. This study recommends the need for teacher training and competency development, especially in the use of technology and varied learning approaches, to create a more conducive and inclusive learning climate.    

Stingless bee (Trigona sp.) cultivation presents significant potential for livestock diversification, improved food security, and rural economic development. Although this practice offers clear advantages, including low maintenance requirements, minimal environmental risk, and the high nutritional and commercial value of its honey, its adoption in Lempake Subdistrict, North Samarinda, East Kalimantan, remains limited. This situation is primarily due to a lack of community awareness and technical knowledge in apiculture. In response, a community service program was conducted on 10 May 2025 by lecturers from the Faculty of Agriculture, Mulawarman University, in collaboration with local farmer groups and supported by the Samarinda City Government. The program provided structured training through field visits, lectures, interactive discussions, and practical demonstrations at selected apiaries. Post-training evaluations showed a substantial improvement in participants’ understanding of colony management, hygienic honey harvesting, and the economic prospects of stingless bee products. Additionally, the program encouraged entrepreneurial interest and supported the development of value-added functional food products based on local resources. These findings indicate that targeted training and institutional collaboration are effective in promoting sustainable stingless beekeeping practices. Future initiatives should focus on continued technical support and the integration of apiculture products into local and digital markets to enhance competitiveness and economic impact.

This study aims to estimate the economic value of the Trokon River in Rejang Lebong Regency as a natural resource with both ecotourism potential and essential ecological functions. The research applies the Contingent Valuation Method (CVM) using a Willingness to Pay (WTP) approach to determine how much visitors and local residents are willing to contribute to the conservation of the river. Data were collected through questionnaires distributed to 100 respondents, consisting of tourists and local community members. The results show that the average WTP is IDR 12,000 per visit, with a total estimated economic value of IDR 60,000,000 per year. Significant factors influencing WTP include income level, frequency of visits, and environmental awareness. These findings indicate that the Trokon River holds considerable economic value that should be integrated into community-based conservation management. The study recommends implementing a voluntary conservation fee system and strengthening local institutions to support sustainable management.