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Public service is crucial for fulfilling community basic needs, particularly in healthcare. Puskesmas Porong, a healthcare institution in Sidoarjo District, serves as the primary focus of this study. With a vision to provide quality and professional healthcare services to the community, Puskesmas Porong plays a pivotal role as the primary healthcare center in Porong Subdistrict. Despite adequate facilities including 46 inpatient beds and coverage of 10 surrounding villages, challenges persist. High patient influx poses significant issues such as long waiting times for services, attributed to insufficient staff and resources. Moreover, limited community participation in providing feedback is a concern, hindering the identification of issues and optimal solutions for healthcare service improvement.This qualitative research aims to analyze healthcare service quality at Puskesmas Porong, employing interviews with key stakeholders including the head of the health center, medical staff, administrative personnel, and patients. Additionally, observation and documentation methods were utilized to gather comprehensive data on service provision, patient satisfaction, and facility conditions. Results reveal that while operational procedures are generally adhered to, discrepancies exist between management perceptions and patient experiences. Patients highlight shortcomings in BPJS utilization, medical equipment adequacy, and diagnostic accuracy, underscoring the need for targeted improvements to enhance service quality and community trust.

Financial planning is a crucial stage in business management that enables efficient fund allocation to achieve company goals. The significance of financial planning in preparing for the future of a business cannot be underestimated, as business success heavily relies on sound financial strategies. In this context, the analysis of differential costs becomes a crucial tool in business decision-making, especially when choosing between purchasing new items or reproducing old ones. This research utilizes a descriptive qualitative approach to describe and understand the cost comparison phenomenon between the purchase of new items and the reproduction of old items at Kost Putri Candra Dewi. Through cost analysis, it was found that purchasing new items has a higher price margin compared to reproducing old items, even though maintenance costs for old items tend to be higher. In conclusion, while purchasing new items may require a larger initial investment, in the long run, it can generate higher and more financially and operationally profitable margins.

This research aims to design and build a website-based library book e-catalog application at the Fatahillah College Center Foundation. This application is designed to overcome the limitations of the manual system currently used by libraries, increase the efficiency of book information management, and make information access easier for users. The research methods used include descriptive methods, observation, interviews, and system development using the Waterfall model. The research results show that the e-catalog application can manage book, member, and loan transaction data effectively. It is hoped that implementing this application can support literacy activities and increase library operational efficiency.

This study explores the impact of product and service innovation, operational efficiency, customer satisfaction, human resource management, and digital marketing strategies on the profitability of companies. Utilizing a quantitative research methodology, data was collected through surveys and company financial reports and analyzed using statistical techniques, including linear regression analysis. The findings reveal that product and service innovation significantly enhances profitability, emphasizing the importance of continuous innovation. Operational efficiency, measured through lower operational costs, directly correlates with increased profit margins. Furthermore, a strong positive relationship exists between customer satisfaction and profitability, highlighting the importance of customer-centric strategies. Human resource management practices that promote employee satisfaction and productivity are also found to significantly impact profitability. Lastly, the adoption of digital marketing strategies is shown to boost sales volume and market reach, contributing positively to financial performance. These results suggest that companies should adopt a holistic approach to strategy development, integrating innovation, operational efficiency, customer satisfaction, human resource management, and digital marketing to enhance profitability. The study underscores the need for companies to continuously evolve and adapt to market changes to sustain competitive advantage and long-term success.

Companies are legal entities that play an important role in the national economy. Like a human body, a company also needs good organization to achieve the targets and goals of the company. Company failures resulting from poor company management occur in international companies, namely the company Apple Inc, which is the most valuable company in the world which ends in 2022, reminding the importance of leadership in company. The research method used in this research uses the Systematic Literature Review method. There are several types of leadership in companies, including four, namely democratic, autocratic, affiliative and visionary leadership. This study concludes that leadership factors in operational management, finance and public relations have a significant impact on companies. Companies that implement democratic leadership tend to be more able to carry out management in all sectors of the company, while companies that implement leadership based on Islamic studies make the relationship between leaders and subordinates more peaceful compared to other types of leadership.

The advancement of information technology, particularly in data analytics, has significantly impacted management accounting practices and strategic decision-making. This study aims to analyze the role of data analytics in management accounting and its impact on strategic decision-making in competitive markets. This study proposes a new framework that integrates data analytics into management accounting, focusing on its application in improving decision-making accuracy, competitive advantage, and operational efficiency. The methodology employed is a literature-based review, examining relevant journal articles, books, and industry reports. Secondary data is used to assess the impact of data analytics in management accounting and strategic decision-making. The findings reveal that the implementation of data analytics in management accounting improves budgeting and forecasting accuracy, provides a competitive advantage through faster market responses, and enhances operational efficiency by reducing costs and streamlining processes. The analysis indicates that while there are challenges such as technological barriers, organizational resistance, and ethical issues, the opportunities presented by data analytics in management accounting are significant. Proper implementation can support more accurate and efficient strategic decision-making, improving a company’s competitive positioning. Future research could focus on exploring the application of emerging technologies like artificial intelligence (AI) and machine learning in management accounting. Additionally, further investigation into the impact of data privacy regulations and ethical challenges is needed.

This study aims to analyze the implementation of performance management in Kurnia Supermarket, Tanjungpinang City. The type of research used is descriptive research with a qualitative approach. Data collection was carried out through observation and in-depth interviews. The sample used was purposive sampling. The informants are 3 people, namely 1 manager and 2 employees from the goods arrangement staff and cashier division, in order to obtain a comprehensive perspective related to the implementation of performance management implemented. The results of the study show that performance management at Kurnia Supermarket has been implemented well. This is reflected in the implementation of clear goal setting, achievement of performance targets, and employee competency development that focuses on improving work quality. This implementation also supports the improvement of operational efficiency which has a positive impact on the company's overall performance. Although it has shown positive results, the study also found several challenges, such as a lack of understanding of some employees regarding the performance management system and limited human resources in some divisions. Therefore, it is recommended to improve communication and increase socialization about performance management to all employees to achieve more optimal results.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

Improving the efficiency of engineering project scheduling through the implementation of Microsoft Project for CV Panca Bersaudara, a company specializing in construction projects, forms the background of this outreach activity. Conducted over three days from May 27-29, 2024, the program engaged four actively participating attendees in direct theoretical and practical training. Initial needs assessment, evaluation using pretests and posttests, and the use of educational licenses for Microsoft Project were integral to the structured approach aimed at measuring participant understanding and skills enhancement. Results demonstrated a significant increase from 68.29% in pretest scores to 88.96% in posttest scores, with positive feedback from CV Panca Bersaudara regarding the training's benefits in enhancing operational efficiency and project management.

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.

Indomaret, Indonesia's largest mini market, uses a management information system (SIM) for its sales. When it comes to utilizing SIM, Indomaret employs a variety of methods, including the acquisition of business and personnel in the ritel sector. The process of using the operational Indomaret SIM and implementing it for business purposes is an important aspect. Because of this, the purpose of this article is to investigate a variety of SIM Indomaret features. In order to address a variety of Indomaret functions, including inventories, logistics, SDM, keuangan, and penjualan management, the SIM was developed with the help of a large and persistent Estonian market. The SIM Indomaret system includes hardware such as a hard drive, a memory stick, a database, and software such as a computer and a telephone.

Employee attendance information systems are an important component in human resource (HR) management in various organizations. Auditing attendance system information is necessary to ensure that the system runs effectively and efficiently, and complies with applicable regulations and policies. COBIT 4.1 (Control Objectives for Information and Associated Technologies) is an audit framework that can be used to deploy attendance information systems. This research aims to conduct an audit of the employee attendance information system using the COBIT 4 framework. This audit was carried out to evaluate the effectiveness of internal control, compliance with regulations, and operational efficiency of the employee attendance information system at XYZ company. The research method used is a combination of qualitative and quantitative, including interviews, observation and testing. The research results show that in general the employee attendance information system has been running well, but there are still several findings related to control and compliance weaknesses that need to be improved. The recommendations provided include improving access rights management, monitoring activities, as well as improving procedures and documentation.  

Management Information Systems (MIS) have become a crucial component in enhancing operational efficiency and effectiveness in various educational institutions, including elementary, middle, and high schools. This article examines the implementation of MIS in schools, with a case study at SMP Negeri 11 Lhokseumawe. The implementation process, including planning, organizing, execution, and evaluation, is detailed comprehensively. The findings indicate that MIS can improve data management accuracy, expedite administrative processes, and increase parental involvement in the educational process. Despite facing challenges such as human resource readiness and infrastructure, proper support and systematic approaches enable schools to maximize the benefits of MIS. This article concludes that MIS is an effective tool in supporting school management and improving the quality of education.

The aim of this research is to identify and explain the role of internal audit in the allocation of BOS funds. This research uses a qualitative approach with library or library research. Audit is an operational process carried out by a qualified and independent auditor, whose aim is to ensure compliance with the conditions relating to the operation of an economic entity and its standards. Auditors carry out examinations by collecting and presenting evidence systematically, analytically, critically and accurately to provide opinions or conclusions and recommendations to stakeholders. BOS Fund Management Audits are carried out in accordance with the provisions of the audit standards of the Ministry of State Apparatus Empowerment (PER/05/M.PAN-03/2008 APIP-AUDIT-STANDARDS). Several requirements must be met before an audit can be performed.(Comparative et al., 2023). This research aims to understand the accounting information system for cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this research are Accounting Information Systems, Cash Receipts and Cash Disbursements. The method used in this research is a qualitative method by utilizing data collection techniques then carrying out observations, interviews, documentation, triangulation and literature study. The data used in this research is primary data using observations and interviews with the Nurul Ikhwan Selabintana Sukabumi Islamic Vocational School.(Asep & Wr, 2021)    

In the current era of rapidly developing globalization, rapid technological changes, shifting consumer preferences, and global market dynamics encourage Small and Medium Enterprises (SMEs) to adapt, innovate, and strategize intelligently. This article discusses a business strategy designed for SME XYZ, a company operating in the food and beverage sector, especially in the coffee shop industry which is growing rapidly in Indonesia. This research uses the PESTLE and SWOT approaches to analyze the internal and external conditions of UKM XYZ. The analysis results show that SME XYZ has internal strengths such as high-quality coffee, excellent service, and a competent management team, as well as external opportunities such as Gen Z lifestyle trends and online ordering. However, challenges such as high operational costs and inflation need to be addressed. Recommended strategies include strengthening branding, increasing operational efficiency, and presenting innovative menus. With the right strategy, SME XYZ has the potential to become a major player in the food and beverage industry.

This research presents the development of an e-commerce application aimed at enhancing the operational efficiency of Khadijah Konveksi, a small and medium-sized enterprise (SME) in the garment industry. The application, developed using Android, Java, and Kotlin, provides features for order management, real-time tracking, and online payment, significantly improving customer experience and operational workflow. Initial feedback indicates a high level of customer satisfaction and a notable increase in operational efficiency. The project also highlights the collaborative efforts between students, faculty, and industry professionals, demonstrating the impact of academic-industry partnerships in driving technological advancements for SMEs  

Hospitals as one of the health service providers cannot be separated from the lives of people who always want to maintain their health. Every hospital must maintain cleanliness because it is a place used as a health facility. Hospital is a type of health service business to the community which certainly produces a lot of waste including hazardous waste in its operational activities. Just like settlements, hospitals also produce a lot of waste and perhaps more. It is difficult to manage B3 waste on their own, so not a few hospitals use B3 waste management services to other parties who of course still have to have a permit from the relevant agency to be able to manage B3 waste. Third parties in managing hospital B3 waste still have responsibilities to the hospital. Government efforts in providing environmental protection and management, and preventing environmental pollution are by providing administrative sanctions, criminal sanctions, civil sanctions. With the sanctions given to people or parties who commit environmental pollution, it is hoped that it can provide a deterrent effect to be better and wiser in managing the waste from their activities in order to preserve the environment and free the environment from pollution.

The activities of Al Hikmah Mosque Perumdim Jubung are not running optimally due to manual and traditional processes. Management of prayer schedules, event announcements, and donation tracking is still conventional, leading to inefficiency and lack of transparency. Congregants often struggle to get up-to-date information, limiting their participation in events. Additionally, the mosque's manual financial management often lacks transparency, causing distrust. This highlights the need for a modern, efficient information system to support mosque operations and improve services. E-MOSQUE aims to streamline mosque functions, including prayer schedules, event management, donation tracking, and announcements. By developing a centralized, mobile-accessible platform, congregants can easily access information and participate in activities anytime, anywhere. E-MOSQUE is expected to enhance communication, transparency, and management efficiency, facilitate access for all members, and strengthen community engagement. The outcome will be improved operational efficiency, financial transparency, and better community involvement, contributing to the mosque's modernization and the community's welfare.

For companies across industries, the integration of the Internet of Things (IoT) and management information systems (MIS) offers great potential for digital transformation. This publication explains the benefits and drawbacks of integrating IoT into MIS and how this technology can improve customer experience of products and services, in-depth data analysis, operational efficiency, energy efficiency, and creativity. Implementing IoT in SIM is not without challenges, because there are issues such as data security, interoperability, infrastructure availability, advanced data management, data protection and ethics. With a clear understanding of these pros and cons, companies can take the necessary steps to take full advantage of IoT integration in MIS while maintaining operational security, data protection, and Masu requirements.

Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability