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72,574 articles from 669 journals · 2,111 citations tracked

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Analytics

Bukhari Bukhari; Ika Devy Pramudiana; Ulul Albab; Widyawati Widyawati; Sri Kamariyah

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to evaluate the implementation of electoral policies in Surabaya City using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats). The main issue faced is the suboptimal application of policies, despite various programs being launched to increase voter participation. SWOT analysis is a tool used to identify strengths, weaknesses, opportunities, and threats within an organization or policy. This research employs a qualitative approach with a case study design, involving in-depth interviews, participant observation, and document analysis to collect data from policymakers, policy implementers, and the general public. The results indicate that the primary strengths lie in competent human resources and capable technological infrastructure, while weaknesses include a lack of inter-agency coordination and budget constraints. Opportunities can be leveraged through technological advancements and community support, whereas threats include regulatory changes and cybersecurity risks. The study provides recommendations to enhance coordination, develop voter training and education programs, and strengthen cybersecurity. Thus, it is hoped that the electoral process in Surabaya will become more effective, efficient, and transparent, gaining full trust from the public.

Ni Luh Riyani Artha Saputri; Hodi Hodi

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The success of operational management at an airport is highly dependent on the performance and discipline of the Apron Movement Control (AMC) officers (Nurifi, 2024). AMC officers are required to be able to carry out high discipline, considering the many safety procedures that must be followed in order to avoid potential risks and incidents, because this affects the effectiveness of work and also the efficiency of airport officers, namely Apron Movement Control (AMC). The purpose of this study was to determine whether there is an influence of work discipline on the effectiveness of the work of Apron Movement Control (AMC) officers at Soekarno-Hatta International Airport and how much influence it has. This study uses a quantitative approach. The location of the research was carried out at Soekarno-Hatta International Airport, Benda District, Tangerang City and Kosambi, Tangerang, Banten. With a research period of August 2024 to February 2025. In this study, all Apron Movement Control (AMC) officers at Terminal 3 of Soekarno-Hatta International Airport, totaling 19 people, will be used as respondents by filling out the questionnaire provided. Based on the results of the research and analysis that have been conducted, it can be concluded that work discipline has a significant influence with a contribution of 75.9%. Meanwhile, the remaining 24.1% is influenced by other factors that were not analyzed in this study. This influence is proven by the coefficient of determination (R²) value of 0.759, which shows that work discipline contributes 75.9% to the effectiveness of the Apron Movement Control (AMC) officers at Soekarno-Hatta International Airport.

Siti Rafidah; Risky Rindi Andika; Sulis Sutiono; Dea Okviar Egano Napitupulu

Student Scientific Creativity Journal 2025 Pusat Riset dan Inovasi Nasional

This research discusses the application of a Content Management System (CMS) as a solution to improve the management of the Afika Store e-commerce website. With CMS implementation, it is hoped that the process of updating content, product management and user interaction can be carried out more efficiently and structured. The research method used is system development with stages of needs analysis, design, implementation and evaluation. The test results show that the CMS implemented is able to improve website performance and make it easier for admins to manage content in real-time.

Monica Astia Theresia Panjaitan; Kharisma Huril’in Firdaus; Prasetya Adhi Nugraha; Vivi Sylviani Biafri; Ali Muhammad +1 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The development of self-reliance among correctional inmates faces challenges in terms of surveillance effectiveness and order within correctional institutions. One of the main issues encountered is the lack of an optimal surveillance system, which can hinder the rehabilitation process and increase the risk of rule violations. To address this issue, a socialization program for the installation of additional CCTV cameras in the Self-Reliance Development Room at Banyuwangi Class IIA Correctional Facility was conducted. The program aimed to enhance surveillance effectiveness, create a safer rehabilitation environment, and encourage behavioral changes among inmates. The methods used in this community service project included needs analysis, coordination with correctional authorities, conducting socialization sessions for officers and inmates, and evaluating the impact of CCTV installation. The results indicate that the installation of CCTV contributes to improving inmate discipline, reducing rule violations, and strengthening transparency and accountability in the rehabilitation process. Additionally, this program fosters the emergence of local leaders among inmates who play a role in maintaining order. These findings align with social control and social learning theories, which emphasize that effective surveillance can shape individual behavior and promote compliance with established norms. In conclusion, the implementation of surveillance technology in the correctional system can serve as a strategic step in supporting inmate rehabilitation and social reintegration.

Aditya Yunanto; Atri Nodi Maiza Putra

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

This study analyzes the effect of profitability ratios (Return On Assets/ROA, Return On Equity/ROE) and leverage ratio (Debt to Equity Ratio/DER) on stock prices of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study is motivated by stock market uncertainty influenced by companies’ financial performance. This research employs a quantitative approach with a sample of 14 companies selected through purposive sampling. Secondary data were analyzed using regression to examine the relationship between these variables and stock prices. The results show that, partially, ROA, ROE, and DER have no significant effect on stock prices. However, simultaneously, these variables influence stock prices. These findings suggest that companies should improve asset and equity management efficiency to enhance sustainable profitability. Additionally, companies must optimize capital structure to maintain leverage at an ideal level and minimize financial risk. Future research is recommended to expand the sample, extend the analysis period, and consider macroeconomic factors, market sentiment, and government policies that may affect stock prices.

Novaldi, Alexander; M Raka Nurhabibi; S Charles Selvianto; Sri Andayani

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2025 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

ABSTRACT The implementation of Information Technology at XYZ Hospital serves as a key driver in enhancing the efficiency of healthcare services, but it also raises the organization’s vulnerability to significant operational risks. The primary risks identified involve inaccurate data resulting from human mistakes, breakdowns in system interoperability, and the deterioration of hardware infrastructure that may interfere with patient care. This research seeks to assess the governance of IT risk management and determine the organization’s capability level using the COBIT 5.0 framework, focusing on the APO12 (Manage Risk) domain. The study employs qualitative methods, gathering information through interviews and direct observations, and then conducts a gap analysis to compare the current state (As-Is) with the desired future state (To-Be). Findings show that the organization’s capability is currently at Level 2 (Managed Process) with a score of 1.87, which is still below the intended maturity level of 3 (Established Process) at 2.94. These results indicate that risk management activities are still largely reactive and rely on intuition, with no standardized procedures embedded within the institution. Ultimately, the study suggests formalizing a Risk Register, standardizing mitigation procedures through established SOPs, and developing a Disaster Recovery Plan to strengthen risk governance into a more systematic, preventive, and resilient framework.

Eko Ari Wibowo; Widyastuti Widyastuti; Ida Betanursanti; Dyah Puji Astuti

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

The increase in consumption of plastic bottled drinking water (AMDK) has led to an increase in the amount of plastic waste that requires special handling. One of the main challenges in managing this waste is the process of cutting plastic cup rings, which has been done manually using a cutter or small knife. This manual method is not only less effective but also increases the risk of injury for waste pickers. This research aims to develop a safer and more effective plastic cup ring cutter. Through a socialisation programme and implementation of the tool at Bank Sampah SiHatin, the effectiveness of the tool was tested by comparing the manual method and the use of the cutting tool. The results of the analysis show that the use of this tool is able to increase the cutting speed by 58%, produce more uniform cuts, and eliminate the risk of injury due to the use of cutters. In addition, this tool also improves occupational safety and health (K3) aspects and has a positive impact on the economic value of cutting products. Thus, this innovation is an effective solution in plastic waste management in the informal sector and can be adopted more widely in various other Waste Banks

Luthfiah Mawar; Rahayu Lubis; Asfriyati Asfriyati; M. Agung Rahmadi; Helsa Nasution

International Journal of Public Health 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Hypertension in pregnancy is one of the leading causes of maternal mortality, with a global prevalence of 5–10% (Khedagi & Bello, 2021). This study aims to analyze the effect of reproductive status—maternal age, gravidity, and parity—on the incidence of hypertension in pregnancy at Prof. Dr. Chairuddin P. Lubis Educational Hospital, Medan. A case-control design was employed with 96 respondents, consisting of 48 cases and 48 controls. Bivariate analysis revealed that pregnant women aged ≥35 years have a 2.839-fold higher risk of developing hypertension compared to those aged <35 years (OR=2.839; 95% CI: 1.123–7.177; p=0.027). First pregnancy (primigravida) increases the risk by 2.742 times compared to multigravida (OR=2.742; 95% CI: 1.047–7.178; p=0.040), while nulliparous women have a 2.714-fold higher risk compared to those who have given birth (OR=2.714; 95% CI: 1.101–6.693; p=0.030). Multivariate analysis identified maternal age ≥35 years and nulliparity as the most significant predictors (p=0.005). These findings align with studies by Wiranto & Putriningtyas (2021), Hinkosa et al. (2020), and Luo et al. (2020), which confirmed that advanced maternal age and nulliparity increase the risk of pregnancy complications. The novelty of this research lies in integrating all three reproductive status factors as simultaneous predictors of hypertension risk, providing a new perspective compared to previous studies focused on single variables. Based on these findings, early detection and targeted health education for high-risk mothers are strongly recommended.

Sriwidya Astuti Khati; Adelia Nopriyarti

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

According to the 2023 Indonesian Health Profile, health services for pregnant women (K1-K6) in 2023 in Indonesia will be 74.4% with the 2023 Minimum Service Standard (SPM) target of 100%, still far from the standard. Factors influencing ANC visits for pregnant women are age and parity. The aim of this research is to find out the mother's age and parity with the completeness of the ANC examination. This type of research is quantitative using a cross sectional approach. The population in this study was 60 pregnant women in the third trimester in Kualu Village. The sample consisted of 60 pregnant women in the third trimester with a gestational age of 37-39 weeks using total sampling. The data collection tool uses a questionnaire. This research uses univariate and bivariate analysis with the chi-square test. The univariate research results show that 34 respondents (56.7%) are in the no-risk category and maternal parity is not at risk < 3 times. Bivariate results. There is a significant relationship between maternal age and completeness of ANC examinations and there is a relationship between maternal parity and completeness of ANC examinations. It is hoped that midwives and cadres will provide education and programs to attract pregnant women to come for ANC examinations. 

Riska Dwi Nurcahyani; Cris Kuntadi; Rachmat Pramukty

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

The purpose of this research is to examine and analyze the Influence of Socialization, Knowledge, Tax Sanctions, and Tax Amnesty on the Compliance of Individual Taxpayers. This research method uses a quantitative research method, with the type and source of data being primary data obtained from the distribution of questionnaires. The population and sample of this study are taxpayers registered at KPP Pratama Bekasi Utara. The sampling technique used is purposive sampling with nonprobability sampling involving 112 respondents. The analysis methods used are descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, t-tests (partial), F-tests (simultaneous), coefficient of determination (r2) tests, and multiple linear regression tests. The results of this study indicate that tax socialization has a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax knowledge does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax sanctions have a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax amnesty does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, and tax socialization, tax knowledge, tax sanctions, and tax amnesty simultaneously (together) have a positive and significant effect on the compliance of individual taxpayers.

Riska Fatikasari; Cris Kuntadi; Rachmat Pramukty

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

The purpose of this study was to test and analyze the effect of effective tax rate, bonus mechanism, debt covenant, and tax avoidance on transfer pricing. This research method used quantitative research methods, with the types and sources of data used are secondary data obtained through the annual financial statements of companies listed on the Indonesian Stock Exchange. The population and samples in this study are the financial statements of basic industrial and chemical sector companies listed on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling technique and resulted in a sample of 110 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that: (1) effective tax rate has no effect on transfer pricing; (2) bonus mechanism has a positive effect on transfer pricing; (3) debt covenant has a positive effect on transfer pricing; (4) tax avoidance has a positive effect on transfer pricing.

Pani Irawan

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Occupational Safety and Health (OHS) is an important aspect to ensure worker safety and smooth company operations. This report discusses the design of an OHS information system at PT. Multi Jaya Teknik, which aims to overcome the weaknesses of the manual system, such as incident recording and inefficient OHS training. The system designed based on digitalization includes accident reporting features, training schedule management, and risk evaluation, with design support using UML. As a result, this OHS information system is able to improve data management efficiency, accelerate incident response, and support data-based decision making. The system also helps employees understand occupational safety procedures through structured training, thus creating a safer and more productive work environment. The reporting and risk analysis features support the company in complying with applicable OHS regulations.

Asst. lecture .Hassan D Obaid

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effective role played by corporate governance in promoting e-marketing strategies, through an applied study conducted on Al-Rasheed Bank - Palestine Street Branch. In light of the rapid developments in the digital field, organizations are increasingly relying on e-marketing tools to improve their performance, making it necessary to apply governance principles to ensure the highest levels of efficiency, transparency, and credibility. The study aims to illustrate how governance can contribute to improving the performance of e-marketing in financial institutions, With a focus on Al-Rasheed Bank as an applied model. The study seeks to achieve several objectives, including analyzing the impact of governance mechanisms on e-marketing strategies, and knowing the extent to which the application of governance is related to achieving institutional goals and improving marketing efficiency. It also aims to study how governance contributes to building a transparent and secure relationship between the organization and its customers, which enhances loyalty and expands the customer base. In addition, the study highlights the challenges that organizations may face in applying governance to e-marketing and proposes solutions to address them. The study showed that there is a strong relationship between corporate governance and e-marketing, as governance helps in defining the goals and vision of the organization, which ensures that e-marketing strategies are compatible with the general directions of the organization. Enhancing transparency and accountability also contributes to building customers' trust in the organization, which increases their positive interaction with its marketing strategies. Moreover, governance helps ensure compliance with legal and ethical standards, which enhances the organization's reputation in the market and reduces the legal risks it may face. The study relied on the descriptive and analytical approach to analyze the relationship between governance and e-marketing, with a focus on data related to Al-Rasheed Bank - Palestine Street Branch. A simple random sample of 50 employees from different departments within the bank was selected. Statistical analysis was also used to measure the impact of governance on the efficiency of e-marketing within the organization. The results of the study showed that 84% of employees believe that corporate governance plays a key role in the success of digital marketing campaigns, reflecting a broad awareness of the importance of regulatory frameworks and corporate policies in guiding digital marketing operations. 73% of employees also confirmed that there are clear governance policies within the bank, which enhances confidence in the corporate system. With regard to customer trust, 79% of employees indicated that governance contributes to improving the level of trust in the electronic services provided by the bank, while 73% of them believe that governance positively affects the process of strategic decision-making in e-marketing. Also, 71% of employees reported that there is an effective system to monitor the performance of digital marketing campaigns, which helps to evaluate performance and improve strategies based on the results achieved. However, the study noted that there are some challenges facing the implementation of governance in the field of e-marketing. 33% of employees indicated that there is a lack of regular training programs on governance practices, which may negatively affect the effectiveness of their implementation. 38% of respondents also showed weakness in the mechanisms for evaluating the effectiveness of governance in improving e-marketing. In addition, 45% of employees indicated that there are gaps in communication between the governance department and the e-marketing department, which calls for improving channels Communication to ensure the integration of efforts between different departments. Based on these results, the study provided a set of recommendations aimed at improving the application of governance in e-marketing. Among these recommendations is the need to organize training workshops to familiarize employees with governance practices and their importance in improving marketing performance. The study also recommended the use of key performance indicators (KPIs) to conduct periodic evaluations and improve marketing strategies based on the results of these evaluations. In addition, the study stressed the importance of strengthening coordination between governance and e-marketing departments to ensure the integration of efforts and achieve Better results. It also recommended updating governance policies to keep pace with developments in the field of e-marketing, in order to contribute to supporting innovation and creativity in digital marketing strategies. In conclusion, the study confirmed that corporate governance plays a vital role in improving the efficiency of e-marketing, which contributes to enhancing customer confidence, achieving regulatory compliance, and increasing the effectiveness of marketing campaigns in financial institutions, especially in Rasheed Bank. She also stressed the importance of developing periodic training and evaluation strategies to ensure the optimal application of governance principles, in a way that enhances the performance of institutions in the changing digital environment.

Riani Baiduri Siregar; Heri Saputra; Rudi Purwana

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Low back pain (LBP) is a common health issue that affects both adolescents and the elderly, impacting their daily activities and overall quality of life. This study aims to identify the causes, risk factors, and preventive measures associated with LBP in these two age groups. Various factors, including posture, physical activity, body weight, and occupational or academic demands, contribute to the prevalence of LBP. In adolescents, prolonged sitting, improper posture, and excessive screen time are significant contributors, while in the elderly, age-related degenerative changes, decreased muscle strength, and chronic conditions such as osteoporosis play a major role. This study utilizes a literature review and observational analysis to explore the similarities and differences in LBP risk factors across different age groups. The findings suggest that early prevention through proper ergonomics, regular exercise, and healthy lifestyle choices can help reduce the incidence of LBP. Additionally, awareness and education about spinal health should be emphasized in both adolescents and the elderly to mitigate future complications. This research highlights the importance of a multidisciplinary approach, including physiotherapy, medical interventions, and lifestyle modifications, in managing and preventing LBP effectively.

Riani Baiduri Siregar; Heri Saputra; Rudi Purwana

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Low back pain (LBP) is a common health issue that affects both adolescents and the elderly, impacting their daily activities and overall quality of life. This study aims to identify the causes, risk factors, and preventive measures associated with LBP in these two age groups. Various factors, including posture, physical activity, body weight, and occupational or academic demands, contribute to the prevalence of LBP. In adolescents, prolonged sitting, improper posture, and excessive screen time are significant contributors, while in the elderly, age-related degenerative changes, decreased muscle strength, and chronic conditions such as osteoporosis play a major role. This study utilizes a literature review and observational analysis to explore the similarities and differences in LBP risk factors across different age groups. The findings suggest that early prevention through proper ergonomics, regular exercise, and healthy lifestyle choices can help reduce the incidence of LBP. Additionally, awareness and education about spinal health should be emphasized in both adolescents and the elderly to mitigate future complications. This research highlights the importance of a multidisciplinary approach, including physiotherapy, medical interventions, and lifestyle modifications, in managing and preventing LBP effectively.

Vareli Denastyan Agpenta Putra; Sapto Hermawan; Asianto Nugroho

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes the legal responsibility of road organizers, legal protection for road users, and public participation in the maintenance of provincial roads in East Java. The background of this research is the significant road damage, covering 154 kilometers, which impacts the safety of road users and the smoothness of socio-economic activities. This research is based on Law Number 22 of 2009 on Traffic and Road Transportation (UU LLAJ) and Law Number 38 of 2004 on Roads, which regulate the obligation of road organizers to ensure safe and adequate infrastructure. The research method used is a juridical normative approach with an analysis of legislation, using primary and secondary legal materials, with data collected through library studies and deductive analysis. The results show that the government is legally obligated to repair damaged roads, place warning signs on roads that have not been repaired, and allocate funds to prevent traffic accidents. However, various challenges such as limited budgets and geographic conditions affect the implementation of these obligations. Additionally, the Citizen Lawsuit mechanism grants the public the right to sue negligent organizers. This study recommends strengthening road maintenance management based on risk, improving transparency and accountability, and empowering the public to ensure safe roads that support regional economic growth.

Riviani Asdalit; Dian Arif Wahyudi; Hardono Hardono; Giri Susanto

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

Dengue fever is a disease that originates from the bite of Aedes aegypti and Aedes albocpictus mosquitoes which contain the Dengue virus. Dengue virus infection is both asymptomatic and symptomatic which includes common fever, dengue fever, and dengue hemorrhagic fever including Dengue Shock syndrome (DSS). Diagnosis of dengue virus infection, with clinical symptoms, needs to be supported by blood test results in the laboratory, including platelet count and IgG IgM Dengue examination. The purpose of the study was to determine the relationship between Immunoglobulin antigen results and platelet levels in DHF patients at the Mutiara Hati Inpatient Clinic in Bandar Mataram, Central Lampung. This type of quantitative research uses a retrospective approach. The materials and data from this research were collected from the medical records at the Multiara Hati Inpatient Primary Clinic in Bandar Mataram, Central Lampung from December 2023 to September 2024. The population in this study were patients diagnosed with DHF at the Mutiara Hati Inpatient Primary Clinic with a sample of 100 samples used. With data analysis using the C Square test. The results showed that there was a relationship between the results of Iminoglobullin antigen and platelet levels in DHF patients with Chi Sqularel P-Valulel analysis: 0,001 < 0,05.  It is expected that immunoglobulin antigen examination can be used as a reference to monitor the progress of Dengue Fever (DHF) patients and to detect the risk of decreased platelet levels earlier.

Mramra , Welianus Yohanes Yehuda; Nataliani, Yessica

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2025 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The identification of academic flagship areas is crucial for higher education institutions as it helps enhance academic reputation and produce graduates who are competent in the workforce. However, the determination of these flagship areas is often subjective. Therefore, this study aims to identify the academic flagship areas at XYZ University using the Topic Modeling Latent Dirichlet Allocation (LDA) method. In this study, the LDA method is specifically used in the research field to analyze research journals at XYZ University from 2017 to 2021. The research results reveal three main topics that dominate the academic publications at XYZ University: business risk analysis, application system implementation particularly related to the pandemic, and information management with a framework in information technology. Based on this analysis, the flagship areas of XYZ University can be concluded to be in the fields of Information Technology and Business. Consequently, the University can more efficiently direct research resources and academic programs, as well as strengthen collaborations and its reputation as a center of excellence in these fields.

Egga Jerri Indri Saputri; Ahmad Zada Hilmi Syifa

Product quality is a key factor in enhancing a company's competitiveness. PT Nugraha Potong Tekuk, a producer of MPGG products, experienced a significant increase in the defect rate, reaching 11% of total production during the period from June 24 to July 16, 2024. This study aims to analyze the defect rate, identify the main causes, and provide improvement recommendations. The study follows the Six Sigma methodology, including the Define, Measure, Analyze, Improve, and Control (DMAIC) phases. Based on P-Chart analysis, the production process is within statistical control limits, but the defect rate still requires improvement. Two main types of defects were identified: unevenness and size defects, each accounting for 50% of the total defects. Fishbone diagram analysis revealed four main contributing factors: people, machines, materials, and environment. The people factor includes lack of operator skills and operator fatigue, while the machine factor covers worn-out tools and uncalibrated measuring instruments. The material factor is related to low-quality raw materials, and the environmental factor includes poor lighting and unstable work surfaces. Improvement recommendations include operator training, routine machine maintenance, quality control of raw materials, and improvement of the work environment. This study is expected to help PT Nugraha Potong Tekuk enhance product quality, reduce defect rates, and maintain competitiveness in the market.

Giovanny Bangun Kristianto; RR Farida Istiningrum; Dianningsih Dianningsih

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Technological developments in the Digital Era 5.0 have significantly changed the landscape of the accounting profession. Artificial intelligence (AI), big data, blockchain, and the Internet of Things (IoT) are the main factors influencing the transformation in the world of accounting. Accountants are no longer just playing the role of recorders of financial transactions, but are also required to have in-depth data analysis skills and an understanding of new technologies that support efficiency and accuracy in financial management. The biggest challenge faced is the automation of various tasks that were previously done manually, which can reduce the need for conventional accountants. However, on the other hand, this development also opens up opportunities for accountants to increase their role in financial analysis, business planning, and technology-based risk management. This socialization activity aims to provide an understanding to accounting students and high school students regarding the role and challenges of the accounting profession in the digital era. Through a community service program in the form of a Focus Group Discussion (FGD), participants were given insight into the importance of adapting to technological developments and strategies that can be applied to stay relevant in the world of work. The results of this activity showed that the students involved gained a better understanding of the digital transformation in the accounting profession and the importance of developing technology-based skills. Thus, it is expected that future accountants can improve their competitiveness and be ready to face changes in the increasingly digital and complex business world.