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Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.

This study aims to analyze production performance and the factors influencing the productivity of mining operations at PT. XYZ during August 2025. The evaluation covers production achievement against the corporate work plan (RKAP) and the owner’s operational plan, equipment availability (Physical Availability), the productivity of loading and hauling units, and various types of loss time that reduce effective working hours. The results indicate that production realization reached only 65% of the RKAP target, while achieving 102% of the owner’s plan for total material. Low equipment availability, high loss time such as no hauler, wait operator, and front preparation, as well as the underperformance of 80-ton and 100-ton units, were identified as the main contributors to production deviation. Additional influencing factors include unit reassignment, suboptimal haul road conditions, and insufficient operational fleet numbers. The study recommends optimizing fleet management, enhancing preventive and predictive maintenance programs, reorganizing hauling workflows, and controlling dominant loss time sources to improve operational efficiency and production target achievement in future periods.

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

In the modern industrial world, robots like mechanical arms in automotive factories or packaging lines must move quickly and safely. For this, a real-time operating sistem (RTOS) is needed—think of it as a "super-fast brain" that ensures the robot reacts instantly to commands, without delays or errors. This paper analyzes popular RTOS like FreeRTOS and VxWorks for controlling industrial robots, focusing on evaluating performance (speed of operation) and stability (long-term reliability). We conducted tests in a lab using a simple robot that moves its arm to pick up objects. Performance was measured by response time (how quickly the robot stops when encountering an obstacle, ideally under 10 milliseconds) and throughput (how many tasks it can complete per second). Stability was checked through simulations of disruptions, like heavy loads or interfered sensor signals, using metrics such as error rate and time variation (jitter). Results show that FreeRTOS is more efficient for small, affordable robots, with high performance (average response time of 4 ms) but moderate stability (5-10% errors during overload). In contrast, VxWorks excels in stability (errors <2%, stable for up to 95% of tasks on time) for large factory robots, though it requires stronger hardware. Our analysis uses simple models like graphs and repeated tests, without complex formulas, to prove that the right RTOS can boost production efficiency by up to 25% and reduce accident risks.

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.

This study aims to analyze the communication strategy implemented by Global Radio 88.4 FM Jakarta in maintaining its existence as a youth radio amidst the rapid growth of digital media. Using a descriptive qualitative approach, the study collects data through in-depth interviews, observations, and documentation. The data obtained is analyzed using Cangara's communication strategy theory and George R. Terry's POAC (Planning, Organizing, Actuating, Controlling) management theory. The results show that Global Radio 88.4 FM Jakarta implements several key strategies, including program segmentation to meet the needs of young audiences, optimizing the use of social media such as TikTok and Instagram, and strengthening emotional relationships with listeners. The success of these strategies is influenced by well-planned content, efficient team organization, and flexible execution that responds to trends among the youth generation. However, amidst the growing competition in the digital world, challenges faced include changes in media consumption patterns and limited resources. This study provides insights into the importance of adapting communication strategies to maintain the existence of traditional radio in the digital era.

This study aims to analyze the contribution of classical and modern management theories in establishing the foundations of educational management in Indonesia. The study focuses on Frederick W. Taylor's scientific management theory, Henri Fayol's administrative theory, Max Weber's bureaucracy theory, and Peter F. Drucker's modern management theory. The research method used is library research with a content analysis approach, which examines relevant literature in the form of books, journals, and articles. The results of the study show that Taylor emphasizes work efficiency through systematic procedures, Fayol emphasizes the importance of managerial functions (planning, organizing, directing, controlling), Weber emphasizes order and formal legitimacy through rational rules, while Drucker focuses more on achieving vision, innovation, and empowering people as knowledge workers. In general, the theories of Taylor, Fayol, and Weber provide a classical foundation for educational management with an orientation towards structure, efficiency, and rules, while Drucker provides a modern foundation that emphasizes flexibility, innovation, and social relevance. Thus, a combination of classical and modern theories can be used as a strategic basis to strengthen Indonesian educational management to be more adaptive in facing global challenges and the digital era.

Digital transformation in higher education demands the sustainable use of Learning Management Systems (LMS). However, most previous studies have predominantly focused on cognitive aspects such as perceived usefulness and user satisfaction, overlooking the motivational dimensions that drive long-term engagement. This study aims to explore how System-Provided Autonomy Support (S-PAS)—the degree of autonomy support embedded within the system—shapes users’ continuance intention to use LMS through psychological need satisfaction and autonomous motivation. Employing an exploratory qualitative approach, data were collected through in-depth interviews, focus group discussions (FGDs), task-based observations, and critical discourse analysis of institutional policies and system micro-copies across several universities under the coordination of LLDIKTI Region IX Sultanbatara. Thematic analysis revealed that users’ experiences with LMS are influenced by five key dimensions of S-PAS: meaningful choice, rationale provision, non-controlling language, emotional validation, and informational feedback. When the system and policies offer flexibility, empathetic communication, and clear rationales behind instructions, users exhibit higher levels of autonomous motivation and stronger commitment to LMS continuance. Conversely, administrative rigidity, technostress, and opaque surveillance practices undermine psychological need satisfaction and weaken users’ continuance intention. The study extends the application of Self-Determination Theory (SDT) to educational technology by introducing S-PAS as a conceptual framework that bridges system design and user motivation. Practically, the findings offer strategic guidance for policymakers and developers to design LMS environments that are more autonomy-supportive, human-centered, and sustainable. Future research is encouraged to quantitatively validate the S-PAS model across diverse institutional and cultural contexts to enhance the generalizability and theoretical robustness of these findings.

This research is motivated by the importance of improving employee performance in the public sector, particularly at the Department of Education of Kediri City, which faces challenges related to work discipline, workload, and the phenomenon of cyberloafing. The study aims to analyze the influence of work discipline, workload, and cyberloafing on employee performance. A quantitative research method was employed, with data collected through questionnaires distributed to 69 respondents. The data were analyzed using multiple linear regression tests to determine both partial and simultaneous effects. The results indicate that, partially, work discipline and workload have a significant influence on employee performance, while cyberloafing has no significant effect. Simultaneously, all three variables have a joint impact on performance. These findings suggest that effective management of employee discipline and workload can enhance performance levels, whereas controlling cyberloafing behavior helps maintain productivity and work focus. Practically, this research contributes to the formulation of strategic human resource policies that can increase efficiency, optimize task distribution, and reduce unproductive online behavior among government employees.

This study investigates the impact of population growth and the Human Development Index (HDI) on economic growth and unemployment in East Kalimantan Province using path analysis with secondary data from 2014–2023. Population growth and human development are two critical demographic and socio-economic factors that often generate complex effects on regional economic performance. The results indicate that population growth has a negative and significant effect on economic growth, highlighting the pressure that rapid demographic expansion places on natural resources, infrastructure, and employment absorption capacity. Conversely, HDI demonstrates a positive and significant relationship with economic growth, suggesting that improvements in education, health, and income contribute to higher productivity and competitiveness. On the other hand, the direct effect of population growth and HDI on unemployment is negative but statistically insignificant, which implies that the availability of jobs and structural conditions of the labor market are more influential than demographic changes alone. Interestingly, economic growth shows a negative and significant effect on unemployment, supporting the classical theory that sustained economic expansion generates employment opportunities and reduces joblessness. Mediation tests reveal that economic growth does not significantly mediate the relationship between population growth or HDI and unemployment, underscoring that unemployment dynamics in East Kalimantan are influenced by broader structural factors such as sectoral concentration, policy effectiveness, and industrial diversification. These findings highlight the importance of integrating demographic management, human capital development, and sectoral economic strategies in policy formulation. Strengthening human development while controlling excessive population growth can provide a solid foundation for inclusive and sustainable economic progress in East Kalimantan.

This study aims to analyze the influence of organizational culture, work environment, and workplace boredom on employee performance through Cyberloafing behavior among employees at PT Geo Dipa Energi (Persero). The research employed a survey method with a quantitative descriptive approach, enabling systematic collection of numerical data to identify relationships among variables. The sample consisted of 339 employees selected purposively to reflect diverse perceptions regarding organizational culture, working conditions, and levels of boredom. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM), which allows testing both direct and indirect effects among variables. The results indicate that organizational culture, work environment, and workplace boredom significantly affect employee performance, both directly and through Cyberloafing behavior. Cyberloafing was found to mediate the relationship between organizational culture, work environment, and employee boredom with performance, thereby either strengthening or weakening the influence of these variables on work outcomes. These findings highlight the importance of managing an organizational culture that promotes productivity, improving a conducive work environment, and reducing employee boredom levels. Additionally, controlling Cyberloafing behavior is crucial for optimizing employee performance. The study provides practical implications for the management of PT Geo Dipa Energi (Persero) in designing effective policies and programs to enhance work efficiency and employee satisfaction.

The level of anxiety during competition needs to be considered because it can interfere with the athlete's focus, cause difficulty in controlling movements, reduce the quality of the game, and hinder the application of strategies, which overall has a negative impact on athlete performance. This study was motivated by the observation of researchers who found that there were still many athletes experiencing symptoms of anxiety, such as cold sweaty hands and nausea. The research method used was a survey with Nyak Amir's Sport Anxiety Scale (SAS) questionnaire consisting of 22 statement items. The subjects of this study were 20 athletes who had met the criteria and were analyzed using descriptive statistics with Microsoft Excel and SPSS. The results of the research on the anxiety of Dukati Taekwondo Club athletes before the match were in the “rather low” category with an average score of 41.25. However, if analyzed further based on aspects of anxiety, there are differences in anxiety levels in each aspect. The somatic aspect has the highest anxiety with a score of 15.5, showing physical symptoms such as heart palpitations and body trembling. Motor aspects with a score of 14.75, affective with a score of 5.45, and cognitive 5.55 were mostly in the moderate category, reflecting muscle tension, feelings of anxiety, and negative thoughts before competing.  

This study aims to describe the management of the Keceme Drinking Water Supply System SPAM as an effort to overcome drought in Waru Hamlet, Girisekar Village, Panggang District, Gunungkidul Regency, Special Region of Yogyakarta. The drought problem in the area has been going on for a long time, thus demanding a sustainable solution to meet the community's clean water needs. This study uses a qualitative approach with data collection techniques through observation, in-depth interviews with SPAM managers and the community, and documentation. Data analysis was carried out with reference to George R. Terry's management theory which includes four management functions, namely planning, organizing, actuating, and controlling. The results show that the existence of the Keceme SPAM greatly helps the community in obtaining access to clean water, although various obstacles still exist. The main obstacles include planning that is mostly not documented in writing, limited number and capacity of human resources in management, technical problems in the form of lime deposits that disrupt water flow, and high operational and maintenance costs of the network. However, the existence of social capital in the form of a spirit of mutual cooperation among the community, as well as policy support and facilities from the village government, are important factors driving the sustainability of SPAM management. This research is expected to provide practical contributions as a reference for other regions facing similar challenges, particularly in optimizing the use of local water sources as a sustainable drought mitigation strategy.

The rapid growth of digital technology has significantly transformed the way children access entertainment, particularly through streaming platforms such as Netflix. One popular animated series, Masha and The Bear, especially the episode “Tracks of Unknown Animals,” presents rich visual symbolism suitable for analysis through a semiotic approach. This study applies Sigmund Freud’s psychoanalytic theory, focusing on the concept of the superego, to examine the character of the Bear, who demonstrates patience, protectiveness, and tolerance toward Masha’s curiosity-driven behavior. The main objective of this research is to reveal how the representation of the superego is embodied through the Bear’s actions and responses in various challenging situations. The semiotic analysis interprets visual signs, expressions, and character interactions within the narrative. The findings indicate that the Bear serves as a moral figure representing the function of the superego in controlling Masha’s impulses and behavior. Therefore, this animated film not only provides entertainment but also conveys moral messages that reflect psychological and educational values for its audience.

The Community Service Program (KKN) in Pematang Kasih Village, Pantai Cermin District, focused on the construction of owl houses (RUBUHA) as an environmentally friendly effort to control rice field rats. The background to this activity was the high level of rat infestation that was detrimental to local farmers' rice harvests and the excessive use of chemical pesticides, which had the potential to negatively impact human health and ecosystem balance. The research method used was descriptive qualitative, with data collection techniques through direct observation in agricultural fields, interviews with farmer groups, and documentation of the owl house construction process. The results showed that the village community responded positively to this program because the use of owls as natural predators was proven to be more effective in controlling the rat pest population while reducing dependence on chemical pesticides. In addition, this program also increased public awareness of the importance of ecologically based pest control and preserving biodiversity. With the owl houses built around rice fields, it is hoped that a sustainable agricultural pattern can be created that supports the welfare of farmers while preserving the environment.

This study discusses the implementation of personality development management for inmates at Kotabumi Class IIA Penitentiary as part of the correctional system in Indonesia, emphasizing rehabilitation and social reintegration rather than just punishment. The effectiveness of the development program remains a fundamental issue, particularly due to limited staff, inadequate facilities, and overcrowding. This research aims to describe the implementation of personality development and analyze the application of management functions, such as planning, organizing, leadership, and controlling, in its implementation. The method used is a descriptive qualitative approach with data collection techniques through observation, interviews with staff and inmates, and document study. The results show that personality development has been implemented through religious activities, arts, and sports, but still faces structural and functional barriers, such as a lack of facilitators, limited counseling spaces, insufficient teaching materials, and weak ongoing evaluation. According to George C. Edwards III’s policy implementation theory, significant obstacles were found in communication, resource availability, and rigid bureaucratic structure. The findings indicate that although the development program is running, its effectiveness remains suboptimal. This study concludes that strengthening managerial aspects, improving staff capacity, developing supporting facilities, and expanding collaboration with religious and social institutions are necessary to enhance the effectiveness of the program.

The state has a mandate to guarantee citizens' freedom of expression by protecting symbolic representations in public spaces. However, legal construction in Indonesia tends to use the law as a tool to limit visual interpretation, including popular cultural symbols such as the One Piece flag. This study aims to explain two main aspects of the mechanism of symbol criminalization: the state's construction of symbols as threats without any basis in actual violations, and the political use of fear through the production of imaginary enemies. The research method employed a qualitative approach with a conceptual approach. The results show that the state's interpretation of visual symbols rests not on the legality of the action, but on controlling the potential meanings that develop outside the official narrative. Within this construction, the law operates as a filtering mechanism for forms of articulation deemed inconsistent with the state's ideological interests. This strategy shifts the focus from concrete violations to the surveillance of social imagination. Thus, the criminalization of symbols occurs not because of their factual content, but because they open up pathways of solidarity that cannot be institutionally controlled. A critical criminological approach demonstrates that the state uses the law to enforce symbolic domination through techniques of controlling meaning within a democratic regime that formally promises freedom of expression.

The Instagram account @alineadotid is an extension of the digital media platform Alinea.id, which was established to meet the growing demand for informative, fast, and visually engaging news content. In today’s digital era, where audiences—especially Generation Z—consume information primarily through social media, @alineadotid strategically positions itself as a news distribution channel tailored to visual-first communication. This study seeks to examine the creative strategies implemented in the production of news content on the Instagram account, focusing on the application of POAC (Planning, Organizing, Actuating, Controlling) production management theory. Using a qualitative descriptive approach, data collection was carried out through in-depth interviews with the executive editor and social media specialist, observation of the production workflow, and documentation of various content formats already published. The findings show that creativity is carried out in a systematic and collaborative manner. Planning emphasizes mapping relevant issues and designing visuals that fit audience preferences. Organizing is achieved through a clear division of roles between editorial and design teams. Execution focuses on creating concise, easy-to-understand, and visually attractive content. Control is performed by evaluating performance using social media metrics such as engagement rates, reach, and audience feedback. This structured approach enables @alineadotid to deliver news content that is fast, visual, interactive, and adaptive to changing digital media trends.

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.

Current Affairs is a strategic division within LPP TVRI, which plays a crucial role in producing in-depth and up-to-date news programs as a form of public broadcasting's responsibility to provide quality information to the public. One of this division's flagship programs is Jendela Negeri, a morning talk show broadcast live with a light yet informative and educational presentation style. This program's presence is significant amidst the rapid flow of information and the development of communication technology, as it presents interviews and current coverage involving credible sources and contributors from various regions in Indonesia. This study aims to analyze the communication strategies implemented by the Current Affairs team in an effort to improve the quality of the Jendela Negeri program to ensure its relevance and audience interest. The study used a qualitative descriptive approach with data collection techniques through in-depth interviews, direct observation, and documentation studies. The analysis was conducted with reference to the POAC (Planning, Organizing, Actuating, and Controlling) theory as a management strategy framework. The results show that the communication strategy is implemented through adaptive theme planning, program promotion through social media, a production process with professional standards, intensive coordination across regional contributors, content redistribution across various digital platforms, and regular evaluations to improve broadcast quality. Furthermore, the application of Lasswell's communication model is clearly visible in the communication process, from message development to audience reception. The research findings also show that the Jendela Negeri program meets the criteria for quality news, namely accuracy, balance, objectivity, conciseness, and relevance, thus maintaining its educational and informative function as part of LPP TVRI's public service.