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Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

Fully Homomorphic Encryption (FHE) enables computation on encrypted data with end-to-end confidentiality; however, its practical adoption remains limited by substantial computational costs, including long encryption and decryption times, high memory consumption, and operational latency. Zero-Knowledge Proofs (ZKPs) complement FHE by enabling correctness verification without revealing sensitive information, although they do not support encrypted computation independently. This study integrates both techniques to enable encrypted computation with verifiably consistent results. A prototype system is implemented in Python using Microsoft SEAL for homomorphic encryption and PySNARK for Zero-Knowledge Proof verification. Experiments are conducted on standard consumer-grade hardware (Intel i5, 8 GB RAM, Ubuntu 22.04) using datasets ranging from 100 MB to 1 GB. The evaluation focuses on encryption and decryption time, homomorphic computation latency, memory usage, and proof generation overhead. Experimental results show that integrating ZKPs introduces a moderate and stable runtime overhead of approximately 15–20%, as analyzed in Section 4, while enabling verification without plaintext disclosure. Ciphertext expansion remains a notable limitation, with observed growth of approximately 30–40× relative to plaintext size, consistent with prior FHE implementations. Despite these overheads, the system demonstrates feasible scalability for datasets up to 1 GB on mid-level hardware. Overall, the results indicate that the integrated FHE+ZKP approach provides a practical balance between confidentiality, verifiability, and performance, supporting its applicability to privacy-preserving scenarios such as secure cloud computation, encrypted data analytics, and confidential data processing under realistic resource constraints.

The increasing complexity and scale of modern network traffic driven by IoT and cloud-based infrastructures have made accurate intrusion detection a critical challenge. Conventional network intrusion detection systems (NIDS) and many deep learning–based approaches struggle to reliably detect minority and stealthy attacks due to severe class imbalance and limited discrimination of subtle traffic patterns. To address these limitations, this study proposes a hybrid CNN–RBF–Attention framework for network intrusion detection. The proposed model integrates three complementary components: (i) a convolutional neural network for hierarchical feature extraction from network flow data, (ii) a radial basis function (RBF) network for localized nonlinear classification using prototype-based decision regions, and (iii) an attention mechanism that adaptively weights RBF activations to emphasize discriminative traffic patterns. SMOTE is applied exclusively to the training data to mitigate class imbalance. The framework is evaluated on the widely used CICIDS2017 and CICIDS2018 benchmark datasets in both binary and multiclass settings, using recall, precision, F1-score, confusion matrices, and ROC analysis. Experimental results demonstrate that the proposed hybrid model consistently outperforms standalone CNN and RBF baselines, particularly in terms of recall and F1-score. On the CICIDS2018 dataset, the model achieves 99.81% accuracy and 99.81% F1-score in binary classification, and 99.54% accuracy and 99.54% F1-score in multiclass classification. On CICIDS2017, it achieves 98.12% accuracy and 98.12% F1-score in binary classification, and 98.92% accuracy and 98.92% F1-score in multiclass classification. Confusion matrix and ROC analyses further show strong class separability and reliable performance in low–false-positive-rate regions, which is critical for real-world IDS deployment. These results confirm that combining deep hierarchical feature learning, localized prototype-based classification, and attention-guided refinement yields a robust, operationally reliable intrusion detection framework for highly imbalanced network environments.

This study aims to analyze the financial performance of KSP Kopdit Obor Mas using the PEARLS method (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liquidity, Signs of Growth) and to examine its relevance within the Resource Based View (RBV) framework. The research employed a descriptive method with both qualitative and quantitative approaches. Data were collected through observation, interviews, documentation, and cooperative financial reports from the Annual Member Meeting (RAT) for the period 2022–2024. The results indicate that the Protection aspect is categorized as healthy, as the risk reserve ratio is sufficient to cover delinquent loans. The Rates of Return and Cost aspect also shows good performance due to stable operational cost efficiency. However, weaknesses were found in the Effective Financial Structure, Asset Quality, and Signs of Growth aspects, particularly in the declining membership growth. From the RBV perspective, the cooperative possesses valuable and rare resources in the form of strong risk management capability and operational efficiency, but it has not fully developed a strong capital structure and asset quality to achieve sustainable competitive advantage. Therefore, the cooperative should improve credit management, strengthen institutional capital, and enhance membership growth to maintain long-term financial sustainability.

The success of information systems projects in the digital transformation era is often hindered by unhealthy team dynamics, even when technical aspects have been optimally met. This study aims to analyze the synergy between inclusive communication strategies and digital leadership styles in building team health and sustainable performance. The research method employed is a qualitative literature study, integrating variables such as digital leadership, psychological safety, and knowledge management. The results indicate that digital leadership serves as a primary catalyst in creating a psychologically safe work environment, which in turn enhances the creative self-efficacy of team members. Synergy is effectively established when leaders adopt transparent communication channels through digital collaboration tools to mitigate role conflict and technostress within hybrid work environments. Furthermore, knowledge coordination is proven to strengthen team cohesiveness through the conversion of personal knowledge into strategic organizational assets. The study concludes that the integration of empathic communication and adaptive leadership is the fundamental basis for the cognitive, psychological, and operational health of the team. This research produces a managerial synergy framework to mitigate the risk of project failure caused by human factors in the digital era.

The rapid growth of short-form social media platforms has increased the complexity of decision-making during the digital content planning stage. Content creators are required to evaluate the feasibility of content ideas and determine platform suitability prior to production, while most existing tools primarily focus on post-publication analytics. This study aims to design an Artificial Intelligence (AI)-enabled Decision Support System (DSS) to evaluate digital content ideas in the pre-production stage. Adopting a Design Science Research approach, the study develops a conceptual design artifact that integrates intrinsic content idea characteristics with cognitive and affective response modeling grounded in the Stimulus–Organism–Response (S-O-R) framework, alongside platform affordance mapping. The proposed artifact operationalizes a reflective evaluation mechanism that generates platform recommendation scores and idea enhancement suggestions without claiming deterministic or predictive performance modeling. Evaluation was conducted qualitatively through practitioner assessment to examine perceived usefulness, clarity of recommendations, and decision support contribution. The findings indicate that the developed artifact provides a structured reflective framework for early-stage content evaluation. Theoretically, this study extends the application of the S-O-R framework by operationalizing it as a design logic for a pre-production DSS artifact. Practically, the proposed system has the potential to support more systematic decision-making prior to content production.

The growth of the culinary industry requires small-scale food businesses to implement effective and efficient operational management. This study analyzes the optimization of operational management at Teen Canteen by examining the use of digital systems, staff performance, the implementation of Standard Operating Procedures (SOP), and operational constraints. A descriptive qualitative approach was employed, with data collected through semi-structured interviews and direct observation. The informant was purposively selected, namely the Head Bar, who is directly involved in daily operational activities. Data analysis was conducted using the Miles and Huberman model. The findings indicate that Teen Canteen’s operational management has not been optimally implemented due to the discontinuation of digital cashier systems, reliance on manual transaction and inventory records, and inconsistent SOP implementation. Although staff performance is generally adequate, issues related to discipline and service responsiveness remain. This study recommends reintroducing digital cashier systems and establishing written SOPs to improve operational effectiveness.

This research investigates thermal material properties and performance characteristics for high-speed vessel components subjected to extreme thermal stress during sustained high-speed operations. High-speed vessels including patrol boats, fast ferries, and naval craft experience elevated thermal loads from high-power density propulsion systems, aerodynamic heating, and sustained operational intensities creating demanding conditions for structural and mechanical components. Through qualitative analysis involving naval architects, materials engineers, high-speed vessel operators, and component manufacturers, this study examines how material thermal properties affect component durability, performance, and safety while identifying optimal material selections for critical applications. Results demonstrate that advanced thermal materials including high-temperature aluminum alloys, titanium alloys, ceramic composites, and thermal barrier coatings can extend component service life by 40-70%, improve thermal management effectiveness by 25-45%, and enhance operational reliability compared to conventional materials. Key implementation challenges include material cost premiums of 150-300%, manufacturing complexity, limited operating experience, qualification testing requirements, and supply chain constraints. Findings reveal that strategic thermal material selection for critical components represents essential enabling technology for high-speed vessel performance, reliability, and operational availability supporting defense, commercial, and emergency response applications requiring sustained high-speed capabilities. This research contributes to marine materials engineering literature by providing evidence-based frameworks for thermal material selection applicable to diverse high-speed vessel applications.

This research investigates intelligent cooling system design for main ship engines operating in tropical waters, integrating advanced machinery engineering with human factors to address thermal management challenges affecting engine performance, reliability, and crew operational effectiveness. Tropical maritime environments impose severe cooling demands through elevated seawater temperatures (28-32°C), high ambient conditions (28-35°C), and accelerated biofouling, reducing conventional cooling system effectiveness by 15-25% while increasing maintenance burdens and operational risks. Through qualitative analysis involving marine engineers, chief engineers with tropical operational experience, cooling system manufacturers, naval architects, automation specialists, and maritime training institutions, this study examines how intelligent cooling systems incorporating variable-speed pumps, adaptive control algorithms, predictive maintenance, and crew-centered interfaces can optimize thermal management while supporting effective human-machine collaboration. Results demonstrate that intelligent systems can reduce cooling energy consumption by 20-35%, improve temperature stability by 50-65%, extend maintenance intervals by 40-80%, and enhance crew situational awareness through intuitive monitoring interfaces, while requiring comprehensive training programs developing technical understanding and operational competencies. Key implementation challenges include control system complexity, sensor reliability in harsh marine environments, integration with existing engine management platforms, crew competency development requirements, and lifecycle cost justification. Findings reveal that successful intelligent cooling system implementation requires holistic sociotechnical approach addressing machinery engineering optimization, automation technology deployment, and human capability development through coordinated design and training strategies. This research contributes to marine engineering literature by providing integrated frameworks for intelligent system design incorporating machinery performance, automation capabilities, and human factors supporting operational excellence in tropical maritime operations.

This study aims to analyze the performance of Android-based attendance applications used at PT PLN ULP West Sumba by integrating two evaluation methods, namely WebQual 4.0 and Importance Performance Analysis (IPA). This attendance application functions to monitor employee attendance digitally so that it is expected to be able to improve the efficiency and accuracy of data recording. Evaluations are conducted to assess the extent to which the application meets the needs of users as well as the expected performance. WebQual 4.0 is used to measure the quality of user experience in terms of ease of access, interactivity, trust, and satisfaction, while IPA is used to compare the level of user interest with application performance based on four main attributes: system quality, information quality, service quality, and usage quality. The research data was collected through a survey with questionnaires compiled according to WebQual 4.0 and IPA indicators, involving application users at PT PLN ULP West Sumba. The results show that the majority of users are satisfied with the ease of use and performance of the application, but there are aspects that need to be improved, especially the speed of the system and a more user-friendly interface design. The science analysis emphasizes that the quality of systems and information is a crucial factor that must be a priority for development. This research provides strategic recommendations for PT PLN ULP West Sumba to improve the performance of the attendance application and support the company's operational needs in a sustainable manner.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Information technology (IT) infrastructure planning plays a strategic role in supporting organizational performance and achieving business objectives. However, many organizations experience misalignment between IT infrastructure planning and organizational needs, leading to inefficiencies, limited system integration, and suboptimal utilization of IT investments (Maulana, 2024; Njanka et al., 2025). This study aims to analyze the suitability of IT infrastructure planning with organizational needs using a quantitative approach. The research framework integrates the Strategic Alignment Model (SAM), Strategic Alignment Maturity Model (SAMM), and COBIT 2019 governance principles. Data were collected through a structured questionnaire distributed to IT managers and system users. A total of 85 valid responses were analyzed using descriptive statistics and gap analysis. The results indicate that IT infrastructure planning is moderately aligned with organizational needs, particularly in supporting operational activities. Nevertheless, significant gaps were identified in system integration, scalability, and long-term infrastructure planning. These findings highlight the importance of continuous evaluation and governance-based IT planning to enhance alignment and ensure sustainable organizational performance.

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

Indrokilo Botanical Garden in Boyolali is an environment-based tourism area that serves strategic functions as an ex-situ conservation institution, as well as a center for education, research, and knowledge-based recreation. However, its management still faces challenges in maintaining a balance between tourism development and conservation mandates. This study aims to analyze the role of management performance in promoting ecotourism sustainability at Indrokilo Botanical Garden from environmental, social, and economic perspectives. The research employed a qualitative descriptive approach. Data were collected through field observations and in-depth interviews with purposely selected informants, including management authorities, field officers, local community members, and visitors. The findings indicate that management performance at Indrokilo Botanical Garden has been relatively effective in daily operational activities, such as site maintenance and visitor services. Nevertheless, limitations remain in long-term strategic planning, human resource capacity development, and the active involvement of local communities as management partners. These constraints have resulted in the suboptimal implementation of conservation and educational functions. The study demonstrates that management performance plays a crucial role in determining ecotourism sustainability by ensuring a balance between environmental protection, social benefits, and economic viability. Therefore, strengthening management performance is essential to support sustainable ecotourism development at Indrokilo Botanical Garden.

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

This study aims to analyze the effectiveness of bulk cement loading processes on the operational performance of vessels agented by PT. Pelayaran Multi Jaya Samudera Belawan. Bulk cement loading is a complex logistical activity at specialized port terminals that requires intensive coordination between the vessel, agency, and terminal to comply with international safety standards such as the IMSBC Code. The research method used was descriptive qualitative, with data collection techniques including direct field observations, interviews with the company's operational staff, and documentation studies conducted during the internship period. The research findings indicate that loading effectiveness is significantly influenced by the readiness of cargo handling equipment, such as pneumatic or conveyor systems, as well as the timeliness of agency administration in processing ship documents. Although the process generally runs well, obstacles were identified in the form of technical malfunctions of loading equipment and weather factors that frequently hinder operational speed. The conclusion of this research emphasizes that enhancing technical supervision and strengthening communication between the agent and port terminal authorities are crucial to minimizing vessel dwelling time, thereby optimizing operational performance and cost efficiency for ship owners.

This research looks into how site managers in construction projects in Malang City manage and improve their use of human resources. The research is driven by the significance of effective human resource management in ensuring project success and the lack of studies focusing on the operational strategies of site managers within a local context. This study uses a quantitative method that is both descriptive and analytical. It involves giving out a survey to 40 people, including site managers, contractors, and foremen. The independent variables include leadership and supervisory style, human resource planning and workforce allocation, training and competency development, team communication and coordination, performance monitoring and evaluation, as well as motivation and welfare. The dependent variable is the degree to which human resource management is optimized. The results of validity and reliability tests indicate that all research instruments are valid and reliable. Multiple linear regression analysis shows that leadership and supervisory style, along with human resource planning and workforce allocation, have a significant partial effect on improving HRM practices. Other variables have a positive but statistically insignificant partial effect on the estate. Overall, the management of human resources in construction projects in Malang City is considered to be fairly good. This study confirms that leadership and workforce planning are the main strategic factors for site managers in improving the effectiveness of human resource management in construction projects.

Operational quality in the oil and gas sector strongly depends on the accuracy of monitoring instruments, such as oxygen analyzers. This study aims to validate the performance of an oxygen analyzer using the Factory Acceptance Test (FAT) procedure conducted by PT JGC Indonesia. The testing methodology involves the use of reference gases at different concentration levels, including nitrogen as the zero gas, to evaluate the linearity and consistency of the analyzer output within the 4-20 mA signal range. In addition, the tests are performed to verify the conformity of the instrument response with the datasheet specifications and applicable FAT procedures. The results show that the analyzer provides accurate measurement data with low deviation and a responsive alarm system under critical conditions. These findings confirm that the instrument meets the required technical standards. Based on the validation results, the oxygen analyzer is considered ready for installation and suitable for operation to support process safety in oil and gas facilities. This achievement confirms that a rigorous validation process is key to ensuring peace and operational safety in the oil and gas industry.