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Civil servants play a crucial role in governance and development to achieve the national goals as stipulated in the Preamble to the 1945 Constitution of the Republic of Indonesia. Civil servants (PNS) are the primary foundation for the implementation of the Indonesian government system, as they implement public policy and provide public services. Their integrity, competence, and legal status significantly determine the quality of government bureaucracy. This study aims to determine the role of the Regional Civil Service Agency (BKD) in handling cases involving civil servants using fake diplomas during recruitment or promotion. The approach used is normative juridical, reviewing existing regulations, such as Law Number 5 of 2014 concerning the State Civil Apparatus, Government Regulations, and other technical regulations. Data were also obtained through interviews with BKD officials and analysis of relevant case documentation. The results of the study indicate that in practice, there is still a discrepancy between established legal procedures and their implementation in the field. Several cases indicate that administrative sanctions or termination of civil servants found to have used fake diplomas have not been fully based on proper verification and sanction mechanisms. This raises doubts about the validity of decisions and has the potential to undermine public trust in government institutions. This study emphasizes the importance of enforcing administrative discipline and improving internal oversight systems, as well as the need for stricter and more coordinated regulations between central and regional agencies to ensure that every administrative action has a valid legal basis. Implementing the principles of accountability and transparency in personnel management must be a priority to create a clean and professional bureaucracy.

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

This community service program aimed to enhance the safety compliance and service quality of gas station (SPBU) operators in Semarang through a structured refresher training initiative. The training was conducted over eight days and involved 120 participants from eight different SPBU locations. The program adopted a comprehensive approach by combining theoretical sessions, practical simulations, and role-playing exercises tailored to address real-world scenarios faced by SPBU personnel. Key training components included emergency response protocols, customer service excellence, complaint management, and adherence to safety procedures. The outcomes of the program showed measurable improvements. Post-training evaluations revealed a significant increase in participants’ knowledge and understanding of operational safety and service standards. Additionally, a notable reduction in emergency response times was observed during simulated drills. Feedback collected from the participants indicated enhanced confidence in handling routine operations, responding to customer complaints, and executing emergency procedures. This reflects the program’s success in not only increasing technical competence but also in boosting the professional demeanor of SPBU staff. Despite its success, the program encountered challenges, particularly in aligning the training schedule with participants’ daily work commitments, which occasionally hindered full attendance. To ensure long-term impact and continuity, the program recommends implementing annual refresher training sessions in collaboration with local safety and regulatory authorities. This would foster a culture of continuous improvement and compliance among SPBU operators, ultimately contributing to safer and more efficient fuel service operations in the region. Overall, the initiative highlights the critical role of ongoing professional development in enhancing service delivery and maintaining high safety standards in the fuel retail sector.

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.

In the academic world, proper and efficient reference management is essential to ensure the quality and credibility of scientific writing. However, many lecturers and education practitioners, particularly early childhood education teachers, still encounter difficulties in managing references according to established academic standards such as APA and MLA citation styles. This challenge often hinders the process of academic writing and decreases the quality of scholarly outputs. To address this issue, a structured training program was conducted focusing on the use of Mendeley, a digital reference management tool designed to simplify citation and bibliography management automatically. The objective of this training was to enhance participants’ technical competence, digital literacy, and their ability to integrate Mendeley into the process of preparing scientific papers. The training activities were carried out using a series of steps, including needs assessment of participants, collaborative planning, hybrid training implementation (both online and offline), and continuous assistance through follow-up forums. Throughout the program, participants were guided step-by-step on how to install, use, and integrate Mendeley into word processing applications for academic writing. The results of the evaluation showed a significant increase in participants' knowledge and practical skills, with an N-Gain score of 0.70, which falls into the high effectiveness category. The training not only improved the quality of reference management in scientific papers but also promoted greater professionalism and academic accountability. Moreover, it supported the broader goal of integrating technology into educational development. Overall, this initiative is expected to encourage more systematic, efficient, and digitally literate practices in academic writing among educators, ultimately contributing to improved educational quality in higher education settings.

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

One of the activities of ASN management is career development such as promotion. This study aims to analyze the extent to which the implementation of career development management of Civil Servants (PNS) through promotions at the Medan City Personnel and Human Resources Development Agency. The implementation of civil servant career development management in BKPSDM Medan City has been well implemented but there are still obstacles. The method used in this research is descriptive research with a qualitative approach. Data collection was carried out using observation, interview and documentation techniques. The data were analyzed qualitatively using the theory of implementation according to George Edward III using four indicators namely Communication, Resources, Disposition and Bureaucratic Structure. The results of the research conducted show that the promotion process at BKPSDM Medan City has been carried out based on the principles of meritocracy which includes performance appraisal, competence, and employee track records. However, there are some challenges such as lack of competency development training and limited number of assessors who meet the qualifications of certain positions, as well as inadequate networks. To overcome these challenges, BKPSDM has implemented training and technical guidance programs, although implementation still needs to be improved. This study concludes that the implementation of career development management for civil servants through promotion in BKPSDM Medan City has been running quite well, but still requires improvement efforts in terms of career planning and employee empowerment.    

Reliable internet connectivity is a crucial element in supporting work effectiveness at the Central Bureau of Statistics (BPS) in Central Lombok. However, users of the internal WiFi network have reported various issues, including inconsistent speed and weak signal stability. This study aims to analyze user satisfaction with the WiFi network services using the Servqual method, which assesses service quality based on five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. A quantitative approach was employed by distributing questionnaires to employees and staff who utilize the network. Data analysis was conducted by measuring the gap between users’ expectations and their perceptions of the service quality. The results show that most dimensions experienced a negative gap, particularly responsiveness (-0.47) and tangibles (-0.40), indicating inadequate response speed and suboptimal infrastructure conditions. Conversely, assurance (+0.40) and empathy (+0.27) showed positive gaps, reflecting users’ trust in the competence of IT staff and their perceived attentiveness. These findings highlight the need for technical evaluations, infrastructure improvements, and capacity building of human resources through regular training. This research contributes to the understanding of information technology service quality in the public sector and provides a foundation for strategic decision-making to enhance digital services. Moreover, the study encourages further research using mixed methods to gain a more comprehensive understanding of user satisfaction with WiFi services in government institutions.

Patient safety is a fundamental component of healthcare quality and a key indicator of hospital performance. Ensuring its implementation requires not only technical competence but also psychological and organizational support. This study aims to analyze the effect of motivation and coaching on the implementation of patient safety among nurses, with responsive culture as a mediating variable at Hospital X, Bekasi. A quantitative approach was employed using a cross-sectional design. Data were collected from 162 nurses in inpatient units using a structured questionnaire and analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS software. The results showed that both motivation and coaching have significant direct effects on the implementation of patient safety. In addition, both variables significantly influence the development of responsive culture, which in turn also has a significant effect on patient safety. Responsive culture serves as a strong mediating factor, reinforcing the relationship between individual-level factors (motivation and coaching) and organizational safety outcomes. These findings indicate that motivated nurses who receive structured coaching within a responsive organizational environment are more likely to engage in safe practices. This study contributes to the growing evidence that human and cultural factors are critical in improving patient safety outcomes. It also provides practical recommendations for hospital leaders to focus on motivation strategies, coaching mechanisms, and cultural transformation to build safer healthcare systems. Future research is suggested to involve multiple institutions and integrate qualitative methods for deeper contextual understanding.

This community service program at the Class I Correctional Facility SAE L’SIMA Malang was designed to address the urgent need for effective vocational skills development among inmates through productive poultry farming activities. One of the key challenges in poultry farming is the low success rate of egg hatching when relying on conventional, manually operated incubators that often lack precise temperature and humidity control. To overcome this problem, the program introduced the development and implementation of an automatic incubator system as a technological innovation to support both learning and productivity. The program employed a participatory approach, beginning with preliminary site surveys to identify existing resources and limitations within the correctional facility. Subsequently, the team carried out the design and assembly of an automatic egg incubator equipped with a digital system to monitor and regulate temperature and humidity levels. Functional testing was conducted using both chicken and duck eggs to ensure reliability and applicability across different types of poultry. In addition to the incubator prototype, the program also produced a practical user manual to guide inmates in operating and maintaining the equipment independently. The results demonstrated that the automatic incubator significantly improved the hatching success rate compared to traditional manual methods, despite initial challenges such as limited availability of components, restricted funding, and the reliance on outdated manual equipment. The inmates showed high levels of participation and adaptability in learning the operation of the new system, highlighting the potential of this program to enhance not only technical competence but also self-confidence. In conclusion, this initiative successfully integrated vocational training with technological innovation, offering a sustainable and practical solution for small to medium-scale poultry operations. Beyond improving technical skills, the program has broader social implications by equipping inmates with marketable competencies that can support their reintegration into society and contribute to their economic independence after release.

Independent internship activities are one of the educational strategies that aim to bridge theory with the practice of the world of work. This study aims to describe the implementation of independent internships for students at PT Taman Timur Regensi Surabaya and its contribution to improving students' competence and understanding of the property industry. The research method uses a qualitative descriptive approach with data collection techniques in the form of direct observation, interviews, and documentation studies. The results of the study indicate that internship activities support the improvement of students' technical skills, especially in the fields of project administration, management of legal documents, and understanding of housing development flows. In addition, students' soft skills, such as professional communication, teamwork, and time management, have also experienced significant development. In conclusion, independent internships at PT Taman Timur Regensi are an effective medium to prepare students to face the world of work in the property industry in a more prepared and competent manner.

This study aims to analyze customer experience with the services provided by F21 Sinergy Motorcycle Workshop. A qualitative approach was employed, utilizing in-depth interviews and participatory observations involving 12 repeat customers who have used the workshop's services more than once. The research seeks to explore customers’ perceptions of several key service dimensions, including service quality, repair speed, the professionalism of technicians, and overall satisfaction with the repair outcomes. Findings indicate that while most customers perceive the service to be friendly and responsive, some expressed concerns regarding consistency in service speed during peak hours. The professionalism and technical competence of the mechanics were generally appreciated, particularly in terms of communication and transparency about issues and repair estimates. The study also reveals that trust and communication are critical factors that influence repeat visits and customer loyalty. Furthermore, the physical environment of the workshop, cleanliness, and waiting area comfort also contributed to the overall customer experience. These findings suggest that F21 Sinergy should maintain its strengths in interpersonal service while continuously improving operational efficiency during busy periods. This study contributes to a better understanding of how customer experience influences perceptions of service quality in the motorcycle repair industry. 

This paper explores the strategic integration of cybersecurity into enterprise risk management (ERM) frameworks to enhance digital resilience in modern organizations. Drawing on a qualitative library research method, the study synthesizes literature, models, and case analyses to identify best practices and governance structures that align technical cybersecurity measures with broader organizational goals. The research reveals that treating cybersecurity as an isolated IT function weakens risk visibility and incident response, while embedding it within ERM enables proactive identification, prioritization, and mitigation of cyber risks. The study highlights challenges such as the communication gap between IT teams and senior leadership, lack of standardized cyber-risk metrics, and siloed governance structures. It proposes cross-disciplinary collaboration, integrated risk frameworks (e.g., ISO 31000, NIST), and metrics-driven decision-making as essential components of effective cybersecurity governance. Although conceptual in nature, the findings emphasize the urgent need for cohesive, strategic, and metric-informed approaches to managing cyber threats. Future research should prioritize empirical validation, industry-specific adaptations, and development of standardized cyber-risk indicators to support evidence-based investment and board-level accountability in cybersecurity governance.

Climate change is an urgent global challenge demanding local adaptation and mitigation. This research focuses on evaluating the sustainability of the Climate Village Program ProKlim in Kampung Airport, Teluknaga Village, Tangerang Regency. Although this location achieved national "ProKlim Utama" status in 2022, initial observations revealed a significant decline in program implementation. Identified issues include neglected facilities, suboptimal institutional management, decreased community participation, and regulatory gaps. This study employed a descriptive qualitative approach with a case study design, applying Leo Agustino’s policy evaluation model. Data was collected through interviews with relevant informants, direct field observations, and document analysis. The data analysis followed the interactive model of Miles and Huberman, with source and technique triangulation ensuring the findings' credibility. The research indicates that despite initial competence and positive characteristics of ProKlim managers, several factors hinder its sustainability. These include human resource capabilities technical skills and limited personnel, institutional management lack of formal structure and inconsistent monitoring, infrastructure maintenance damaged facilities and insufficient operational budget, and inadequate understanding of regulations. The long-term success of ProKlim in Kampung Airport is threatened by a lack of strong institutionalization, consistent resource allocation, and sustained multi-stakeholder involvement beyond the initial certification momentum.

This study aims to evaluate and develop SISKEUDES implementation in Sindangheula Village through the lens of Everett M. Rogers' Diffusion of Innovation theory. Using a qualitative descriptive method, data were collected through interviews with the village head and financial affairs officer. The findings indicate that SISKEUDES has been adopted primarily due to its relative advantage in replacing manual systems, resulting in more structured and accountable financial management. However, the complexity of the system, particularly in terms of technical usage and cognitive adaptation, presents challenges for village apparatus with limited digital literacy. The study highlights that successful adoption depends not only on the innovation's superiority but also on institutional readiness and continuous support. It concludes that while SISKEUDES brings significant improvements, its sustainability requires regular training and the institutionalization of digital competence within the village governance system.

In facing the challenges of an increasingly complex and dynamic world of work, competency-based career management is a strategic approach in managing human resources, especially medical personnel. This study aims to examine the implementation of competency-based career management system in improving the professionalism of medical personnel in Banjarmasin Islamic Hospital. Using descriptive qualitative methods based on literature studies, this study highlights the importance of structuring career paths that are structured and oriented to technical and non-technical competencies, such as communication skills, leadership, and ethical integrity. The results of the analysis show that this approach is not only able to answer the internal needs of the hospital in building a professional work culture, but also a strategic response to the demands of quality health services, fast, and humane. The implications of this implementation are expected to encourage increased work motivation, service efficiency, and competitiveness of health institutions in the modern era.

It is very important for the principal to overcome teacher indiscipline by implementing effective management. This will be the basis for achieving educational goals. This field research is a form of qualitative descriptive taking the object of the principal's managerial competence in improving teacher discipline, located at SMK Al Ghozaly Wonosobo, conducted in March 2025 - June 2025 in semester 2 (two) of the 2024/2025 academic year. The subjects of the study included the principal, the curriculum vice principal, and several educators and education personnel. Data were obtained through interviews, observations, and documentation to then be analyzed descriptively. The results of the research show that the principal of SMK Al Ghozaly Wonosobo has implemented the five main functions of management, careful planning, effective organizing, clear notification, motivating direction, and comprehensive supervision. The principal's technical, human, and conceptual expertise play an important role in supporting the improvement of teacher discipline. The implementation of punishment is more prominent and felt directly compared to rewards, the effectiveness of punishment in encouraging minimal discipline, but not yet optimal for long-term behavioral changes, the relationship between leadership communication and clarity of reward-punishment criteria affects teacher acceptance. This finding leads to the direction of future research to examine more broadly the dominant and effective punishment system to encourage minimal teacher discipline through direct sanctions for the sake of more specific precision of findings.

Micro, Small and Medium Enterprises (MSMEs) are the drivers of the Indonesian economy that have great potential to improve the economy and community welfare. The development of MSMEs, which has so far taken the form of training, technical guidance and entrepreneurship workshops attended by ASIPA members and general MSMEs in the ASIPA Community of South Tangerang City, has had a positive effect on several actors, although not all of them have been able to implement what has been given during the training. This research aims to discuss how the Micro, Small and Medium Enterprises (MSME) Development Policy is implemented in the ASIPA South Tangerang Community, using a qualitative approach with descriptive methods. This research analysis uses the theory put forward by Edward III (1980) with four indicators, namely: (1) Communication, (2) Resources, (3) Disposition, (4) Bureaucratic Structure. The data analyzed is the result of interviews, observations and documentation in the ASIPA South Tangerang Community. The results of research on the Implementation of Micro, Small and Medium Enterprises (MSME) Development Policy in the South Tangerang ASIPA Community from four indicators are that (1) Lack of understanding in promotion to improve the business of MSME actors (2) In providing services, guidance and security for MSME actors in terms of quality, there are still administrators and members who lack competence. Apart from that, in terms of quantity, the number of administrators and members is still minimal to carry out improvement activities in innovation (3) There is still a lack of facilities and training activities as well as proposals for security equipment and others, not all of which can be fulfilled because limited budget resources (4) The administrators and members have carried out their duties in accordance with the SOP that has been regulated, however the performance of the administrators and members has not been optimal because there are still administrators and members who carry out concurrent work in other fields.    

Indonesia's Golden Vision 2045 demands the readiness of superior, creative, and adaptive human resources in the face of rapid digital technological advancements. Digital literacy is one of the primary foundations that must be instilled from an early age, particularly at the elementary school level. This article aims to comprehensively examine the importance of digital literacy at the elementary school level, its role in shaping 21st-century character and skills, and the challenges and strategies for its implementation in elementary education. Through a literature review method, this article analyzes various research findings and best practices related to strengthening digital literacy in elementary school-aged children.The results show that digital literacy not only enhances students' technical skills in operating digital devices but also fosters critical thinking, creativity, collaboration, and effective communication. Additionally, digital literacy plays a crucial role in building digital ethics awareness and cybersecurity, as well as promoting reading interest through interactive learning media. However, challenges persist, including limited facilities, uneven teacher competence, and a lack of integration of digital literacy in the curriculum. To overcome these obstacles, synergy is needed between schools, governments, and communities in providing infrastructure, teacher training, and developing relevant curricula.Thus, strengthening digital literacy from elementary school is a strategic step in preparing a smart, critical, and competitive generation, while supporting the achievement of Sustainable Development Goals (SDGs) and Indonesia's Golden Vision 2045.

The use of artificial intelligence (AI) in education holds significant potential to enhance the quality of learning and the effectiveness of teaching. This study aims to evaluate a teacher competency development program through the integration of AI, particularly in the development of AI-based teaching materials utilizing the Kelas Ajaib feature in the Canva application. The training involved 40 teachers from SMP Negeri 1 Kota Ambon and was conducted through workshops and interactive simulations. Evaluation results indicated an 85% level of participant enthusiasm and 86% satisfaction, reflecting a highly positive response to the program. However, teacher competence in creating AI-based instructional media reached only 75%, suggesting a need for further mentoring and improved supporting infrastructure. The main challenges identified included limited hardware availability and difficulties in adapting to new technologies. Therefore, follow-up training, enhanced technical support, and improved school facilities are recommended. Collaboration among educational stakeholders is essential to ensure the sustainability of AI integration in the learning process. Further research is recommended to examine the long-term impact of AI implementation on teaching quality and student engagement.