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In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

Background: Decreased kidney function is one of the serious complications of diabetes mellitus, which can develop into chronic kidney disease (CKD). This study aims to reduce kidney function in diabetic patients who are members of the Chronic Disease Management Program (Prolanis) at the Comal Pratama Clinic. Objective: The Prolanis program aims to effectively manage chronic conditions such as diabetes, these results show that most patients continue to experience significant decline in kidney function. Methods: This study involved a longitudinal analysis of Prolanis patient data, focusing on changes in creatinine and urea levels as indicators of kidney function. Clinical data used in this study included creatinine and urea levels, taken from patient medical records in 2023 and 2024. Results: The results showed a significant increase in creatinine and urea levels among the patients studied, indicating worsening kidney function during the study period. This study emphasizes the importance of closer monitoring and more specific interventions to protect kidney function in diabetic patients who are members of Prolanis. Conclusion: Most patients continue to experience significant decline in kidney function.

This research aims to analyze the normalization of the Kepandean Market in Serang City and its impact on advancing the urban economy. The Kepandean Market, a vital economic center, has faced challenges related to infrastructure, spatial planning, and vendor management, which have hindered its potential. This study employs a qualitative descriptive method, collecting data through observation, in-depth interviews with traders and the market management, and documentation. The findings indicate that normalization efforts, including infrastructure revitalization, vendor relocation, and improved management, have significantly enhanced the market's functionality and aesthetics. These changes have led to an increase in visitor numbers, improved transaction volumes, and a more orderly trading environment. The implication of this normalization is a positive stimulus for the local economy, creating a multiplier effect that supports the vision of an advanced Serang City economy. This study concludes that a structured and well-managed market normalization is a key strategy for urban economic development.

Background: Multiple sclerosis (MS) is a chronic autoimmune disease that affects the central nervous system and often leads to fatigue, mobility impairments, and psychological issues such as anxiety and depression, all of which significantly reduce the quality of life of those affected. Yoga therapy, as a holistic non-pharmacological approach, has gained attention as an alternative rehabilitative intervention for MS patients. Objective: The aim of this review is to literatureally examine the effectiveness of yoga therapy on the physical and psychological aspects of individuals with MS, with a particular focus on the duration, frequency, and forms of yoga practice used. Methods: The method employed in this study was a literature literature search across databases including Google Scholar, PubMed, ScienceDirect, and ResearchGate, using clearly defined inclusion and exclusion criteria. A total of 15 articles with experimental and quasi-experimental research designs published within the past 10 years were analyzed in this review. Result: The results indicate that yoga is effective in reducing fatigue levels, improving balance and muscle strength, and enhancing daily physical functioning. Psychologically, yoga has been shown to significantly reduce anxiety, stress, and depression, while also improving self-efficacy, focus, and emotional quality of life. Conclusion: In conclusion, yoga is a safe and effective intervention that can serve as a complementary rehabilitative strategy in the management of MS, both physically and psychologically, although further research with stronger methodologies is needed to support its implementation in clinical practice.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

Waste management remains a major challenge, particularly due to the lack of public awareness and habits in sorting waste from its source. Innovative technology-based solutions are needed to support more effective waste management systems. This study aims to design and develop an Internet of Things (IoT)-based smart trash bin capable of automatically sorting metal and non-metal waste. The system utilizes an ESP32 microcontroller as the main controller, an LJ12A3-4-Z/BY sensor to detect metal materials, an E18 sensor to detect non-metal materials, and an ultrasonic sensor to monitor bin capacity. The waste separation mechanism is operated by a servo motor controlled by the system, while the Blynk application is integrated for real-time monitoring and full-capacity notifications sent directly to the user’s smartphone. The research stages included hardware design, microcontroller programming, IoT platform integration, and functionality testing to ensure system performance and reliability. The results showed that the smart trash bin operated as expected, successfully identifying and separating metal and non-metal waste automatically, while also sending real-time notifications to the user when the bin approached full capacity. The implementation of this technology has the potential to modernize waste management processes, improve the efficiency of waste sorting, and reduce dependency on manual labor. Furthermore, this research opens opportunities for future development by integrating additional sensors and cloud-based data management systems to support smart city initiatives and sustainable waste management practices.

The limits of authority among the company’s organs in corporate management are expressly regulated under the UUPT, which assigns managerial and representative functions to the Board of Directors, supervisory and advisory functions to the Board of Commissioners, and control functions to the General Meeting of Shareholders. In practice, these authorities are often not implemented effectively, resulting in various violations. Such violations do not always arise from ultra vires acts but may also stem from negligence in exercising the granted authority. Improper management, administrative omissions, and passive supervision contribute to the risk of loss upon revocation of a mining business license. The absence of a valid license removes the company’s legal basis for operating and triggers potential liability for he organs that were negligent. This research employs a normative juridical approach with a descriptive-analytical specification. Data were obtained from primary, secondary, and tertiary legal materials through literature review and case study of Decision No. 3/Pdt.G/2023/PN.Mgg. Directors must distinguish between beheer and beschikking actions when determining the scope of corporate management. Meanwhile, the Board of Commissioners is obligated to conduct supervision and provide advice proactively, whether requested or not, as a manifestation of good faith.

This study is motivated by the challenge of economic independence for Islamic boarding schools amid the transformation of their role in the modern era. Islamic boarding schools no longer function solely as traditional Islamic educational institutions, but have also developed as centers for economic and social empowerment of the community. However, dependence on uncertain external funding sources has prompted the need to develop a sustainable economic ecosystem for Islamic boarding schools in order to strengthen the independence of these institutions. This study aims to explore the development of Islamic boarding school financing management based on economic independence. This study uses a qualitative approach, with an exploratory sequential mixed methods design. The research method uses Research and Development (R&D) with the Analysis, Design, Development, Implementation, Evaluation (ADDIE) development model. The results of the study found that: 1) Financial management in two Islamic boarding schools has been carried out systematically through planning, funding diversification, governance, and continuous evaluation with a contextual approach. 2) The development of financial management has shifted from an administrative function to an economic independence strategy based on the integration of modern governance and Islamic boarding school values.

The performance of investigators in resolving criminal cases is one of the key indicators of police effectiveness. However, the Semendawai Suku III Police Sector still faces challenges in monitoring case resolution due to the lack of an integrated reporting system and minimal documentation of investigators’ knowledge. This study aims to develop an interactive dashboard system based on Knowledge Management to assist in monitoring case resolution performance and support data- and knowledge-based decision-making processes. The research employs the Prototype method, involving several stages: needs analysis, system design, system development, testing, and refinement. The system was developed using the PHP programming language and MySQL database. The implementation results show that the dashboard can display data on criminal reports, case resolutions, and pending cases in an informative and integrated manner. In addition, the knowledge base feature functions as a medium for storing and sharing investigators’ experiences (lesson learned), allowing field knowledge to be reused by other officers when handling similar cases. Overall, the implementation of the interactive dashboard system based on Knowledge Management at the Semendawai Suku III Police Sector successfully improves work efficiency, strengthens the transparency of investigative performance, and builds a foundation for sustainable organizational learning within the police environment.

The rapid development of network infrastructure demands high Quality of Service (QoS), especially in Metro Ethernet networks widely utilized by telecommunication service providers. A primary challenge is efficient bandwidth management to ensure network stability and performance. This research aims to optimize bandwidth management by implementing the Y.1731 method based on Ethernet Operations, Administration, and Maintenance (OAM) on Raisecom devices. The methodology employed is a quantitative experimental approach based on technical simulation within an Professional Network Emulator Tool Lab (PNET Lab), where real-time network performance measurements are conducted using the ITU-T Y.1731 protocol for key parameters such as delay, jitter, and packet loss on Raisecom devices (represented by Cisco routers). The expected outcomes include increased efficiency in bandwidth utilization through more adaptive allocation, comprehensive and accurate real-time network performance monitoring capabilities, validation of OAM functions on Raisecom devices, improved Quality of Service (QoS) and better Service Level Agreement (SLA) attainment, and the provision of technical recommendations for network management. The implementation of Y.1731 is anticipated to quickly detect and respond to service degradation, thereby providing a strong basis for decision-making in network management and contributing to the enhancement of service quality in Metro Ethernet networks through optimization based on proactive monitoring.

In today’s era, we are very familiar with operating systems that function to manage the work of hardware and software so they can be used properly. One of the most widely used operating systems is Windows, because it has an easy-to-understand interface and is capable of running multiple applications simultaneously. To support this, Windows requires a process management mechanism, namely a way for the system to organize running programs so they do not interfere with each other and remain stable. In process management, there is an important component called the Process Control Block (PCB). The PCB can be likened to an identity card or a complete record of a process, as it contains information such as the process ID, status, CPU usage, memory, and files being used. This study aims to analyze the role of the process control block, focusing on how the Process Control Block stores important information regarding the status and activity of each process, ensuring smooth, efficient, and non-conflicting application execution. In this research, experiments were conducted to measure CPU usage, memory, and execution time by various processes with different priorities to observe the information of running processes. The analysis results show that each application has its own Process ID and PCB, which records status, CPU registers, memory allocation, and I/O resources used. The PCB enables multiple applications to perform multitasking effectively.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

This research is motivated by the importance of the role of madrasah supervisors in providing effective supervision to improve the quality of madrasah principals' performance, especially in private Madrasah Tsanawiyah environments. Supervisory supervision not only functions as a quality control tool, but also as a means of coaching, mentoring, and empowering madrasah principals in carrying out managerial, leadership, and school development tasks. The purpose of this study is to analyze how supervisory supervision management can improve the performance of private Madrasah Tsanawiyah principals, as well as to identify the most relevant supervision strategies in supporting the achievement of educational quality. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation, which are then analyzed descriptively. The results of the study indicate that the implementation of planned, systematic, and continuous supervisory management has a positive effect on improving the competency of madrasah principals in the aspects of planning, program implementation, and educational evaluation. The findings also show that participatory and communicative supervision can build motivation and a sense of responsibility of madrasah principals in managing institutions effectively. The implication of this research is the need to improve the capacity of madrasah supervisors through training and role strengthening so that supervision can truly drive optimal madrasah principal performance, thus impacting the quality of education in private junior high madrasahs.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

The Hospital Management Information Sistem (SIMRS) is a key component in the digital transformation of healthcare services, aiming to enhance efficiency and service quality. This study evaluates the implementation of SIMRS at Mutiara Bunda Mother and Child Hospital and explores the challenges and opportunities for improvement. A qualitative case study approach was employed, with data collected through in-depth interviews, observations, and document reviews involving five key informants, including the medical records head, medical service manager, registration officers, and IT staff. The results show that the SIMRS covers registration, procedure input, laboratory, and pharmacy functions. However, issues such as delayed data entry by medical staff, limited equipment, lack of integration across service units, and absence of written user guidelines and regular training persist. The study concludes that although the SIMRS is in use at RSIA Mutiara Bunda, sistem optimization, staff capacity building, and stronger managerial support are crucial to fully realize its potential in improving service quality.

This research aims to analyze the vital role of the Crewing Department in the recruitment, placement, and management of ship crew members at PT Margo Indonesia Servicestama Jakarta. The availability of competent, loyal, and ethical crew members is a key factor for ensuring the safety and efficiency of shipping operations. This study focuses on the procedures and strategies implemented by the crewing department to guarantee that recruited personnel meet company standards, uphold core values, and demonstrate a strong work ethic. The research employs field research to directly observe recruitment and crew placement practices, complemented by a literature review to examine relevant regulations and theories on maritime human resource management. The findings reveal that the Crewing Department plays a critical role in preventing undesirable incidents onboard, such as desertion, cargo theft, and operational failures. Such issues often originate from recruitment processes that fail to meet standard requirements or misalignments between crew perspectives and the company's vision and mission. PT Margo Indonesia Servicestama addresses these challenges by emphasizing integrity, professionalism, and adherence to company SOPs at every stage of crew procurement. The study concludes that the Crewing Department functions not only as a liaison between shore management and the ship’s crew but also as the primary filter responsible for maintaining high-quality human resources at sea. Continuous dedication, professionalism, and transparent procedures are recommended to sustain and improve fleet operational quality.

Wahno Subdistrict in Abepura District, Jayapura City, faces drainage problems that disrupt the area’s water management function. The varied topography, population growth, and the community’s habit of disposing waste into drainage channels have reduced the system’s capacity and caused frequent waterlogging during rainfall. This study aims to analyze the existing condition of the drainage channels in Wahno and to evaluate their effectiveness in conveying stormwater flow. The research methods include field surveys, channel dimension measurements, capacity calculations, and analysis of the effective volume compared to actual conditions affected by waste and sedimentation. The data were analyzed using quantitative and descriptive approaches to assess the performance level of the drainage system. The results show that most drainage channels in Wahno are not functioning optimally, with an average effectiveness of only 45–60% due to blockages caused by waste and sedimentation. The main factors reducing drainage effectiveness are decreased storage capacity, substandard design, and lack of regular maintenance. It is concluded that improvements to channel capacity, better waste management, and routine maintenance programs are necessary to enhance the drainage system’s effectiveness.

Village-Owned Enterprises (BUMDes) are regulated in Article 1 Paragraph (6) of the Regulation of the Minister of Home Affairs Number 39 of 2010, which states that BUMDes is a business formed by the village government with its ownership and management involving the village government and the community. BUMDesa Kareka Nduku, although it functions as a village economic empowerment institution, faces a number of challenges in its operations. Some of the main problems faced are difficulties in recording agricultural assets and tools, as well as the insynchronization between stock records in warehouses and records in the treasurer, which leads to frequent shortages of fertilizer and insecticide stocks. In addition, the manual recording process for capital and business loans causes the creation of monthly reports to take a long time, even more than an hour, and there are often errors because officers have to check daily reports from various fields. This resulted in delays in making reports that should have been submitted by the BUMDes.

Hospitals are a crucial sector in a country due to their functions encompassing various aspects of healthcare provision. Factors supporting smooth operations and quality healthcare services in hospitals include human resources, facilities and infrastructure, health information systems, financial management, good customer service, security, occupational health, and other supporting factors. This study aims to determine the effect of compensation, work environment, and work stress on employee work productivity at Bhayangkara Level II Hospital in Kediri City. The research method used is a quantitative approach with multiple linear regression analysis techniques. The sample in this study amounted to 40 respondents who were employees of Bhayangkara Level II Hospital in Kediri City. The results of the analysis show that partially compensation, work environment, and work stress have a positive and significant effect on employee work productivity. Compensation has a calculated t value of 2.500 with a significance of 0.015, work environment is 6.170 with a significance of <0.001, and work stress is 5.305 with a significance of <0.001. Simultaneously, these three variables also have a significant effect on work productivity with a calculated F value of 35.438 and a significance of <0.001. Based on these findings, it is recommended that the hospital management continue to evaluate the compensation system, create a conducive work environment, and manage employee work stress through training and counseling facilities. Further research is expected to add other variables such as internal communication, job satisfaction, and career development to obtain more comprehensive results.

This study examines the strategic role of the Supreme Audit Agency (BPK) of the Republic of Indonesia in ensuring transparent, accountable, and aligned state financial management in line with national goals. As an independent state institution, the BPK has a constitutional mandate to audit state financial management and accountability objectively and free from intervention by any party. This study uses a legal method with a normative juridical approach, accompanied by descriptive analysis and systematic interpretation of data from literature studies. The results show that the BPK has broad authority in auditing state finances, both for the central government, regional governments, and other public institutions. However, its implementation still faces obstacles such as a lack of internal transparency, overlap with internal government oversight, and limited resources for comprehensive oversight. To address these issues, the BPK needs to strengthen its internal systems, increase auditor capacity, develop more systematic audit result reporting guidelines, and build cross-agency coordination to make its external oversight function more effective, transparent, and capable of supporting clean and integrated governance.