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Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.

This study aims to analyze the implementation of the internal control system over the payroll system for Civil Servants (ASN) in addressing overpayments and underpayments at the Regional Financial and Asset Management Agency (RFAMA) of Sikka Regency. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The analysis is conducted based on the five components of the Government Internal Control System (GICS), namely control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate thet the implementation of internal controls has been carried out in accordance with regulation, but it is not yet fully optimal. Overpayments and underpayments still occur due to delays in updating personel data, input errors, and delays in issuing Decrees. Strengthening data validation, coordination between units, and regular monitoring are necessary to minimize the risk of payment errors and improve accountability and the quality of regional financial governance

Improper water management in rice cultivation can lead to water stress, which reduces productivity. Conventional monitoring has limitations on large-scale lands, necessitating more efficient remote sensing technologies. This study aims to develop a water stress identification system for rice plants in the late vegetative phase using multispectral drone imagery integrated with an Artificial neural network (ANN). The research method employs an experimental approach with six water availability levels in Karyamukti Village, Sumedang. Field reference data were obtained through soil moisture sensors converted into Available Water (AW) values. Image processing stages included orthomosaic reconstruction, leaf object segmentation, and transformation of vegetation indices (NDVI, NDRE, GNDVI, etc.) as model inputs. The results show that the ANN model with a four-hidden-layer architecture achieved training and validation accuracies of 94–95%. In the independent testing phase, the model produced an accuracy of 94.60% with an F1-Score of 93.33%. Spatial visualization of the prediction results indicates a consistent water condition distribution across rice plots. In conclusion, the integration of multispectral drones and ANN provides an accurate non-destructive solution for spatial monitoring of water availability in rice plants.

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.

Public service delivery represents a central function of civil servants (ASNs) in realizing governmental objectives and fulfilling public needs. The increasing complexity of bureaucratic challenges not only requires administrative competence but also a devotion-based work culture and strong conflict management abilities. This study adopts an integrative literature review approach to synthesize research on the relationship between devotion-oriented work culture and conflict resolution competence among ASNs in public administration. Through thematic synthesis of empirical and conceptual studies, three primary themes emerge: (1) devotion as a moral dimension shaping civil service identity; (2) conflict resolution competence as an adaptive behavioral skill; and (3) integration of cultural and governance values for ethical performance. Findings reveal that devotion-oriented culture enhances civil servants’ problem-solving and ethical responsiveness, strengthening bureaucratic accountability and public trust. This paper contributes a conceptual framework linking work devotion, conflict competence, and public governance, providing implications for policy and administrative reform toward professional, responsive, and citizen-oriented public service.

This study aims to analyze the actualization of Pancasila values in the Articles of Association and Bylaws (AD/ART) of the Dharma Wanita Persatuan (DWP) in Panggungrejo District, Blitar Regency. The study used a qualitative approach with a phenomenological design to understand the experiences and views of informants regarding the application of Pancasila values in organizational practice. Data were collected through structured interviews, field observations, organizational documentation, and validated using triangulation of sources, techniques, and time. The results show that material values are reflected in operational discipline, mutual cooperation, and transparency in resource management; vital values are manifested through the AD/ART as guidelines for work and the implementation of educational, social, and empowerment programs; while moral values are evident through communication ethics, the practice of deliberation and consensus, and strengthening solidarity among members. These findings confirm that the AD/ART functions as a connecting instrument that integrates material, vital, and moral values, thereby creating an organizational structure that aligns with Pancasila. This study has important implications for strengthening the character and ethics of organizations based on national values at the local level.

Dermoid cyst is a benign congenital choristoma frequently found in the periocular region, particularly in children. It results from ectodermal tissue sequestration along embryonic fusion lines. Although generally benign and slow-growing, dermoid cysts may cause cosmetic deformity, mechanical ptosis, or visual disturbance if left untreated. A 4-year-old child presented with a painless, slowly enlarging mass on the upper eyelid that had been noticed since early childhood. Physical examination revealed a well-circumscribed, firm, non-tender mass without signs of inflammation. Visual acuity was within normal limits, and no proptosis was observed. Clinical findings were consistent with a superficial eyelid dermoid cyst. The patient underwent complete surgical excision under general anesthesia. Intraoperatively, the cyst was removed intact without rupture. Histopathological examination confirmed a dermoid cyst characterized by keratinized stratified squamous epithelium lining with adnexal skin structures. Postoperative recovery was uneventful, with good cosmetic outcome and no recurrence during follow-up. Eyelid dermoid cyst can be diagnosed clinically through careful history taking and physical examination. Complete surgical excision is the definitive treatment and provides excellent functional and cosmetic outcomes. Early management is recommended to prevent potential complications and to achieve optimal results.

This study explores the shift from traditional to modernist educational paradigms in Islamic boarding schools (pesantren), which have been in existence since before Indonesia’s independence. The shift involves adapting learning methods while retaining traditionalist approaches, ensuring that they meet modern needs without eliminating their core values. The study uses a qualitative-phenomenological approach to examine three main areas: (1) the strategy of educational values and spiritual practices employed by pesantren leaders, with an emphasis on the TAQWA method, which aims to improve student understanding quickly; (2) the integration of Qur'an literacy, religious traditions, and environmental empowerment in the educational process; and (3) the impact of this model on student character development. Qur'an literacy in this context extends beyond reading and memorizing verses, focusing on understanding and actualizing its values in daily life. Religious practices such as book study, worship routines, and etiquette coaching promote moral development. Environmental activities, such as agriculture and natural resource management, encourage independence and ecological awareness. This holistic approach can serve as a model for character education, blending spiritual, social, and environmental aspects, while strengthening pesantren's role in fostering moral and ecological awareness.

In the era of globalization and intensifying market competition, strategic management has become a crucial instrument for organizations to maintain a competitive advantage. This study aims to comprehensively examine the role of strategic management in improving organizational performance based on previous research findings. The method used is a literature review with a qualitative-descriptive approach through the collection, evaluation, and synthesis of scientific articles from reputable national and international journals published between 2021 and 2026. The research findings indicate that the stages of strategic management, including strategy formulation, implementation, and evaluation, contribute significantly to improving organizational performance in both financial and non-financial aspects. Determinant factors such as strategic leadership, resource mobilization, and organizational culture alignment are proven to strengthen organizational effectiveness in facing environmental uncertainty. Furthermore, strategic management plays a vital role in building organizational resilience to adapt to dynamic external changes. The implications of this study emphasize the importance for managers and organizational leaders to implement strategic management practices consistently and integratedly to ensure long-term survival and success. The results of this literature synthesis provide a theoretical framework for practitioners in optimizing organizational strategic capabilities amidst complex global challenges.

Conflicts in transmigration areas are generally multidimensional and influenced by social, economic, land, and institutional factors. This study aims to identify the forms and distribution of conflicts in three districts of the transmigration area, namely Momi Waren District, Ransiki District, and Oransbari District, as well as to formulate a smart system-based conflict resolution approach through the use of spatial data, local institutions, and local wisdom-based settlement practices. Based on field mapping, four main categories of conflict were identified: 1) Land conflicts occur throughout the transmigration sites in the form of claims to transmigration land that has not been handed over to transmigrants because the compensation price is below normal. In addition, there is no ATR BPN office in South Manokwari Regency, one of whose functions is community empowerment and conflict resolution. 2) Economic conflicts occur because transmigrants are registered and recorded in the population registry, making it easy for them to access capital. Several economic activities in agriculture and transportation services are dominated by transmigrants, causing economic jealousy. 3) Social conflicts occur when the distribution of social assistance is uneven and the excessive use of illegally sold alcoholic beverages causes social unrest. 4) Institutional conflicts occur when civil servants, police, and military personnel are recruited, and not all indigenous Papuans who are nominated can be accommodated, requiring the involvement of tribal councils to formulate recommendations for recruitment that prioritize indigenous Papuans. The root causes of the conflict were analyzed using a root cause analysis approach that covered unclear land boundaries, unequal economic access, weak coordination between institutions, and low social trust due to differences in interests between groups. This study utilizes best practices from the Tribal Council, the South Manokwari Regency Transmigration and Manpower Office, the Religious Harmony Forum, and the Social Services Office as the basis for developing smart maps for an early warning system for conflicts. The results of the study formulate a Smart Conflict Resolution System framework consisting of three main components: (1) participatory spatial mapping of conflicts and key actors, (2) integration of institutional databases and social-customary mediation channels, and (3) design of smart maps as a mitigation and decision-making tool in transmigration areas. This system is expected to strengthen collaborative governance, prevent conflict escalation, and realize inclusive and sustainable management of transmigration areas

This study was motivated by the importance of the availability and quality of infrastructure as a major supporting factor for the comfort and smooth running of the lecture process at the postgraduate level. The purpose of this study was to evaluate educational facilities and infrastructure based on the perceptions of postgraduate students in the Islamic Education Study Program (PAI) using the Context, Input, Process, and Product (CIPP) evaluation model. This research is an evaluative study with a qualitative approach, involving PAI graduate students as research subjects. Data collection was conducted through questionnaires, in-depth interviews, and field observations, then analyzed using the Question Discourse technique to obtain a comprehensive understanding of the students' experiences and assessments. The results show that students view facilities and infrastructure as important to very important in supporting the lecture process. In general, the facilities are considered adequate, but there are still limitations in the air conditioning system and internet network stability, which affect the comfort and effectiveness of learning. The implications of this study emphasize the need for continuous improvement in the quality, maintenance, and management of facilities and infrastructure to support the quality of PAI postgraduate education.

An internal control system is a system consisting of an organizational structure, plans, methods, and coordinated procedures that help safeguard company assets, improve operational effectiveness and efficiency, and support the implementation of regulations established by management.This study aims to analyze the effectiveness of the implementation of internal control systems in cash management through the cash opname mechanism at KSP Kopdit Tuke Jung Head Office Nelle. Data collection in this study used interview, observation, and documentation methods. This study uses a qualitative descriptive approach referring to the COSO (Committee of Sponsoring Organizations of the Treadway Commission) components, which consist of five components, namely control environment, risk assessment, control activities, information and communication, and monitoring. The research results show that the effectiveness of the internal control system in cash management through cash opname has been implemented but has not fully met the five components of the internal control system according to COSO. The elements that have not been fulfilled are control activities, information and communication, and monitoring. Nevertheless, some components of the internal control system implemented at KSP Kopdit Tuke Jung have been operating effectively.

Copyright infringement in the music sector continues to be a significant issue in Indonesia, particularly when musical works are commercially used by business operators. Copyright law provides legal protection for creative works, including songs or music, by granting exclusive rights to control use and derive benefits from such creations. This research examines the legal analysis of copyright holders in compensation for royalty payments. The method used in this research is normative, supplemented by literature studies, including relevant regulations and previous research on song or music copyright. The research findings indicate that royalty payment is a legal obligation for every user of songs in commercial activities, and creators are entitled to such compensation. However, in the Mie Gacoan case in Bali, it is evident that the implementation of these provisions remains constrained due to weak legal understanding, supervision, and compliance, necessitating strengthened law enforcement and optimization of the role of collective management institutions.

Savings and loan cooperatives play an important role in improving the economic welfare of their members. However, they frequently encounter the problem of non-performing loans (bad debt), which may threaten the institution’s financial stability. This study aims to examine the implementation of the joint liability system and and its contribution to shaping member’s behavior and achieving zero bad debt in the sudang sogor solot group at KSP Kopdit Sube Huter. A descriptive qualitative approach was employed using observation, interviews, and documentation collected during the internship period. The findings reveal that the joint liability system fosters discipline, responsibility, and solidarity among members through mutual supervision and shared accountability in loans and supports the achievement of zero bad debt. Therefore, the joint liability system serves not only as a financial risk management strategy but also as a social mechanism that strengthens member behavior and ensures the sustainability of the cooperative.

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

Durian Bhineka Bawor is one of the leading local commodities of Alasmalang Village with high economic potential. However, product promotion and marketing activities are still dominated by conventional methods and limited local networks, resulting in restricted market access, low competitiveness, and the absence of structured product information documentation. This community service program aims to address these challenges through the implementation of an interactive website integrated with an AI Agent, serving as a centralized information platform as well as a digital product ordering service. The main objectives of this program are to strengthen local durian branding through the utilization of modern digital technology, expand market reach, and enhance community digital literacy. The implementation method was carried out in several stages, including program coordination and socialization, content needs assessment, website design and development, AI Agent and WhatsApp server integration, system testing, manager training, official deployment, and continuous assistance. The AI Agent provides interactive services in the form of product information delivery, personalized recommendations, and order facilitation directly connected to the admin dashboard and social media platforms, thereby accelerating transaction processes and improving consumer experience. The expected outcomes of this program include the establishment of a more professional, transparent, and efficient promotion and ordering system for Durian Bhineka Bawor products. The developed platform is expected to expand market access, increase product sales, and create new digital-based business opportunities. Furthermore, this program contributes to community empowerment by improving digital skills and technology management capabilities to support local economic independence and competitiveness.

The study analyzes the implementation of the 5S method (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) in improving shoe production quality at the Assembly section of PT X through observation, interviews, and documentation. Involving supervisors, production leaders, and operators, the study aimed to assess the impact of 5S on production processes. The results showed that the implementation of 5S successfully created a more organized, cleaner, and standardized work environment. These improvements led to a reduction in potential work errors, increased process efficiency, and the establishment of an employee disciplinary culture. Employees became more aware of maintaining cleanliness and orderliness, which contributed to a smoother workflow and better quality control. The findings align with theories of quality management, organizational behavior, and operations management, demonstrating the benefits of 5S in enhancing operational effectiveness. This study confirms that integrating the 5S method into industrial practices, particularly during internships, is an effective strategy to encourage continuous improvement and enhance production quality in the industry.

Hypertension is a major non-communicable disease, particularly challenging in regions with extensive service areas. Community health volunteers are essential for prevention and management through blood pressure measurement. Existing training programs focus primarily on knowledge, highlighting the need to integrate cognitive learning with small-group skills practice to enhance practical competencies and community-based hypertension control. A quasi-experimental design with a pretest–posttest design was conducted to evaluate the effectiveness of combined lecture and small-group training. Knowledge was assessed before and after training, while skills were evaluated post-intervention. Thirty volunteers from the Public Health Center Selakau participated. The results showed that knowledge of blood pressure measurement improved significantly, with pretest scores of 74.67 ± 16.34 rising to posttest scores of 90.00 ± 10.50 (p < 0.005). Posttest evaluation of practical skills showed a mean score of 80.93 ± 13.35, indicating proficient performance in most assessed items. Combined lecture and small-group training effectively enhanced both knowledge and practical skills of community health volunteers in blood pressure measurement. Integrating cognitive learning with hands-on practice strengthens theoretical understanding and field competencies, supporting more effective community-based hypertension control programs.

MICE tourism (Meetings, Incentives, Conferences, Exhibitions) is a sub-sector with high economic value and a unique capacity to play a diplomatic role through interaction between international actors. At the regional level, the ASEAN (Association of Southeast Asian Nations) Summit (Summit) has been used by Indonesia not only for economic purposes, but also as an arena for public diplomacy and soft power development. This article examines how the ASEAN Summit (especially the series of ASEAN 2023 activities spread across several locations including Labuan Bajo, Yogyakarta, and Jakarta) shows the function of MICE as a soft power instrument in Indonesian tourism diplomacy. By combining a literature review on soft power and tourism diplomacy, an analysis of official documents, MICE industry reports, and a case study of the 2023 ASEAN Summit, this paper identifies the mechanisms of influence, determinants of effectiveness, economic and reputational impact, and policy challenges. The results show that the ASEAN Summit provides a great opportunity for nation branding and international public engagement, but its effectiveness depends on policy synergy, MICE infrastructure readiness, image management, and post-event strategies to turn temporary exposure into long-term benefits.