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The effectiveness of accounting information systems (AIS) plays a crucial role in sup-porting the smooth recording, processing, and reporting of reliable and timely finan-cial information. AIS effectiveness is a key concern for cooperative managers in en-hancing operational efficiency and decision-making quality. This study aims to empiri-cally examine how work experience, educational background, and managerial support influence the effectiveness of AIS implementation. The research was conducted at savings and loan cooperatives operating in the South Kuta District. The sampling method used was non-probability sampling with a purposive sampling technique, and data were collected from 54 cooperative employees. Multiple linear regression analysis was employed to process the data. The results indicate that work experience, education level, and managerial support have a positive and significant effect on the effectiveness of AIS implementation. These findings suggest that the higher the em-ployees’ work experience and education, and the stronger the support from manage-ment, the more effective the AIS implementation within the cooperative environ-ment.

This journal discusses guidance and counseling service models as well as BK support activities to improve the quality of education. This research aims to build an integrated Guidance and Counseling (BK) service model, which combines mediation, consultation and advocacy methods, supported by additional BK activities to improve the quality of education in schools. So far, BK services have largely focused on individual approaches without any integration of strategic functions that can strengthen the entire education ecosystem. The model created in this study is aimed at strengthening the role of guidance and counseling teachers in handling student dynamics and building collaboration with the school, parents and the community. The research methodology uses a Research and Development (R&D) approach which includes needs analysis steps, model design, validation by experts, and limited trials in a secondary school environment. Research findings show that this integrated guidance and counseling service model is feasible to implement and effective in increasing the involvement of all parties in solving student problems and creating a school atmosphere that is more supportive of improving the quality of learning. The impact of this model opens up opportunities to increase the strategic role of guidance and counseling services in the education system as a whole.

This study aims to analyze the ability of students in the Primary School Teacher Education (PGSD) Study Program to develop Lesson Plans (RPP) and implement teaching through microteaching activities. The RPP serves as a crucial tool for prospective teachers in designing a systematic and measurable learning process, while microteaching functions as an effective teaching practice medium to develop students’ pedagogical skills. This research employed a qualitative descriptive method, with data collection techniques including observation, documentation, and interviews with final-year PGSD students enrolled in the microteaching course. The findings reveal that most students were able to develop lesson plans in accordance with the applicable curriculum formats (K13 and Merdeka Curriculum), including formulating learning objectives and outlining the sequence of learning activities. However, weaknesses were still found in formulating learning indicators, selecting appropriate models and methods, and integrating literacy, numeracy, and the elements of the Pancasila Student Profile. In implementing microteaching, students demonstrated mastery of the material and conducted learning activities in a structured manner. Nonetheless, some still faced challenges in classroom management, interactive communication, and the use of media and educational technology. The conclusion of this study indicates that PGSD students’ abilities in preparing lesson plans and conducting microteaching are in the “fairly good” category. However, they still require further guidance and training to be fully prepared as professional educators in the field. It is expected that through continuous evaluation and constructive feedback from lecturers, students can improve the quality of their lesson planning and teaching practices more optimally.

Employee work motivation stands as a pivotal aspect capable of significantly enhancing employee performance within any organizational setting. This qualitative study endeavors to comprehensively gather information regarding the multifaceted factors that influence employee work motivation, ultimately impacting their overall performance. Utilizing a qualitative research methodology with a robust literature review approach, this investigation systematically reviews and synthesizes findings from an array of prior studies. The synthesis of our findings reveals two primary categories of factors critically affecting employee work motivation: external and internal factors. External factors encompass crucial elements such as the work environment, salary structures, the quality of supervisor treatment, and prevailing company policies. Conversely, internal factors primarily involve an individual's personal desires and inherent needs that require fulfillment within the employee. In light of these findings, it is imperative for organizations to address and fulfill these identified factors, particularly external ones, as a strategic endeavor to elevate and sustain employee performance.

In the ever-evolving digital era, digital payment technology has increasingly become the preferred method for conducting financial transactions. This study aims to empirically examine the influence of perceived quality of accounting information systems, ease of use, and trust on the decision to use e-wallets in financial transactions. The sampling method employed in this study was non-probability sampling, specifically purposive sampling, with criteria set for selecting respondents, namely active accounting students from the 2021 cohort who are currently using or have previously used e-wallets for financial transactions. This research is grounded in the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). Data were collected through a Google Form, yielding 252 valid responses. The data were then analyzed using SPSS Statistics 26. The results show that perceived quality of accounting information systems, ease of use, and trust have a positive influence on the decision to use e-wallets. This indicates that the higher the perceived quality of accounting information systems, ease of use, and trust felt by students in using e-wallets, the more likely they are to decide to use e-wallets in their financial transactions.

The cassation legal effort has a high urgency in the Indonesian civil justice system as a corrective mechanism for errors in the application of law and an instrument to ensure uniformity of national law. The relevance of this topic is increasing along with the large number of cassation cases submitted to the Supreme Court (MA) and has the potential to hamper the legal function of the highest judicial institution. This study aims to analyze the effectiveness of the application of cassation in civil cases and identify various obstacles that affect its implementation. This study uses a normative legal method with a regulatory approach and case studies supported by a literature study of laws and regulations, court decisions, and appropriate legal literature. The research findings indicate that the effectiveness of cassation is hampered by a combination of internal factors, such as excessive caseloads and limitations of the MA information system, as well as external factors such as weak legal understanding of the parties, declining quality of previous court decisions, and misuse of cassation as a litigation strategy. This study concludes that structural reform and increased capacity of judicial actors are needed, as well as strengthening of civil procedural law norms in order to clarify the role of cassation as a tester of the application of law, not a forum for objections to facts. This study contributes to the discourse on judicial reform and opens up opportunities for further research with empirical and comparative legal system approaches.

At this time, technological development is something that cannot be avoided. This is because technological development goes hand in hand with the development of science. One of the technological developments that is growing rapidly at this time is the information system. The method used in this study uses the WebQual method, measuring based on the quality of the distribution function (quality function deployment) or commonly called QFD, which is a structured and disciplined process that provides a means to identify and bring customer aspirations through each stage of product and or service development and its implementation. WebQual 4.0 is a measurement to measure website quality based on research instruments that can be categorized into four variables, namely usability, information quality, interaction quality, and overall impression. The WebQual 4.0 method is widely used to show the quality of the website or application used. With many articles discussing the analysis of user experience using the webqual 4.0 method, it has proven effective in assessing usability, information quality, and service interaction quality of an application or website.

Critical thinking skills are a fundamental aspect that needs to be instilled early in the educational process in elementary schools. However, the application of conventional learning media such as textbooks and worksheets tends to be less supportive of the development of these skills, especially in complex materials such as the solar system. To overcome this, the use of solar system diorama media is considered capable of bridging students' conceptual understanding with more contextual visual and exploratory experiences. Through a constructivist approach, students are given space to be actively involved in observing, discussing, and linking materials to real phenomena, so that their critical thinking skills can be honed more optimally. This study aims to evaluate the effectiveness of the use of diorama media in improving the critical thinking skills of elementary school students and examine students' responses to this learning method. The results of this study are expected to contribute to the development of innovative learning strategies that can support the quality of elementary education.

In the rapidly evolving digital era, human resources (HR) are a key factor in facing global challenges and leveraging technological opportunities. Education plays a strategic role in shaping high-quality human resources that are adaptive, innovative, and competitive. This study explores how education, through the enhancement of digital literacy, 21st-century skills, and the use of information technology, significantly contributes to improving HR quality. The transformation of education—covering technology-based curricula, digital learning methods, and vocational training—has become essential in creating a workforce that is ready to compete in the digital age. The discussion concludes that investment in an education system responsive to technological developments will produce superior and highly competitive human capital. Therefore, collaboration between government, educational institutions, and industry sectors is crucial in creating a relevant and sustainable learning ecosystem.

Education in Indonesia is facing a number of challenges and issues related to students, reflecting the complexity of the national education system in social, economic, and cultural contexts. Various elements such as inequality in access to education, variations in the quality of facilities, family economic constraints, and socio-cultural differences affect the learning process and growth of students. In addition, internal problems such as low enthusiasm for learning, lack of literacy and numeracy skills, and violence in schools further add to the complexity of education. The purpose of this article is to identify the main problems faced by students in Indonesia, analyze their causes, and develop relevant alternative solutions to improve the quality of education. By utilizing a literature analysis approach and empirical data study, this article highlights the importance of cooperation between all parties, improving teacher capacity, optimizing the role of parents, and implementing inclusive and adaptive education policies. Numerous student-related problems plague Indonesian education, including unequal access to education, insufficient motivation for learning, and social and psychological problems that affect academic achievement. Numerous factors, such as differences in the caliber of teachers, a lack of educational resources, and socioeconomic background, contribute to this situation. All-encompassing solutions are needed for these problems, including improving the curriculum, increasing teacher competency, and implementing a more flexible and inclusive teaching approach that considers the needs of the students. This article discusses the primary issues faced by Indonesian students and offers practical solutions in order to create a more equitable, effective, and sustainable educational system.  

Hospitals as organizations that serve the interests of many people also need to carry out marketing to improve the quality of service and also the company's image in the community, so that hospital public relations need to work optimally using available media, one of which is social media to market their service products. This study aims to determine the effect of the use of social media in hospital marketing at RS. Proklamasi Rengasdengklok. In this case, the researcher used the systematic review method, namely an evidence-based method to conduct a systematic review. The source of the article was taken from related articles published in 2019-2022 using Google Scholar and PubMed. The inclusion criteria were (1) research conducted on the use of social media in marketing in hospitals during the last 3 years, (2) all descriptive and analytical studies with different methodologies, and (3) only studies in English, using the keyword "social media" combined with the keywords "hospital" and "marketing" or "hospital marketing". This article is based on research findings from various previously existing research journals. The conclusion is that social media has an influence on hospital marketing, including RS. Proklamasi Rengasdengklok in Karawang Regency, although social media users in the sub-district are still not optimal, but it is very helpful in terms of marketing.

This study explores how Aman Kuba Coffee Shop in Yogyakarta manages its raw material inventory to maintain product quality and deliver excellent customer service. Effective inventory management is crucial to ensuring consistent coffee flavor and customer satisfaction. This research employs a qualitative method using a case study approach, involving direct observation of inventory management practices at the shop. Data were collected through interviews with the owner, manager, baristas, and customers; on-site observations; and examination of documents such as stock records and quality standards. The findings reveal that a structured and consistent inventory system plays a key role in preserving raw material quality. Moreover, efficient inventory management positively influences customer satisfaction and supports the overall operational efficiency of the coffee shop.

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

This study aims to analyze how digital transformation is implemented at SDN 2 Labuhan Lombok to improve services to students and parents, and to identify challenges encountered during the process. Digital transformation, in this context, encompasses changes to the learning system, administration, facilities, and technology-based counseling services. The study used a qualitative approach with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that digital transformation has had a positive impact on communication effectiveness, administrative service efficiency, and parental involvement in the educational process. However, obstacles remain, such as limited infrastructure, low digital literacy, and minimal technology training for teachers and parents. With adequate infrastructure support and strengthening human resource capacity, digital transformation in elementary schools has the potential to sustainably improve the quality of educational services.

Burn injuries are complex tissue damage often accompanied by serious complications such as infection, systemic inflammation, and organ dysfunction. Effective burn management requires a comprehensive multidisciplinary approach, including infection control, local wound care, nutritional support, and regenerative therapy. Along with advances in science and technology, various novel treatment modalities have been developed to accelerate healing, reduce scarring, and improve patients’ quality of life. This study aims to evaluate the effectiveness and clinical prospects of the latest burn treatment modalities through a review of relevant literature from 2021 to 2025. This research employed a descriptive qualitative literature review method, analyzing 10 relevant scientific articles obtained from academic databases such as PubMed, ScienceDirect, and Google Scholar. The reviewed modalities include stem cell therapy, Platelet Rich Plasma (PRP), silver nanoparticles, nanofiber and hydrogel-based dressings, natural extracts such as aloe vera and binahong, as well as advanced technologies like smart dressings and low-level laser therapy. The results indicate that regenerative and smart technology-based approaches significantly enhance epithelialization, reduce infection, and improve tissue repair. Natural therapies also show promising potential as safe, affordable, and effective treatment alternatives. In conclusion, the integration of biological therapy, phytotherapy, and modern technology represents a promising direction in contemporary burn care. Further large-scale clinical research is needed to confirm the long-term safety and effectiveness of each modality.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy, including in the garment industry. The subject of this study is MSME X, located in Cimahi City, which specializes in the production of knitted clothing. This research aims to identify production problems, analyze the causes of defects, and design improvement strategies using the Six Sigma method with the DMAIC (Define, Measure, Analyze, Improve, Control) approach. In the Define stage, the main problems are identified through the Critical to Quality (CTQ) approach, which reveals three major types of defects: button defects (39%), stitching defects (32%), and fabric or pattern defects (29%). Next, the Measure stage is conducted to assess process performance using quality indicators. The calculation results show a Defects per Million Opportunities (DPMO) value of 10,968.95 and a Sigma Level of 3.79, indicating room for improvement. The Analyze stage utilizes Pareto and Fishbone diagrams to identify root causes. The Improve stage applies Failure Mode and Effect Analysis (FMEA) to determine improvement priorities. The Control stage involves the use of Statistical Process Control (SPC), regular inspections, and an incentive system. This approach is expected to reduce defect rates and sustainably improve production efficiency.

This study aims to analyze the impact of the existence of a village website as a medium for public services and information in Ginolat Village, Sianjur Mula-Mula Subdistrict, Samosir Regency. The research employed a descriptive qualitative method with data collected through interviews, observations, and documentation. Informants were selected using purposive sampling and consisted of the village head, village officials, members of the Village Consultative Body (BPD), and community members. The results show that the Ginolat Village government does not yet have a digital information system such as a website and still relies on manual methods for delivering public services and information. As a result, residents must visit the village office in person to obtain services and access information. Therefore, this study recommends that the village government allocate funding for the development of a village website, which is expected to be a strategic solution to improve service quality, transparency, accountability, and community participation, and to support the realization of good village governance.  

Academic advisors play a strategic role in supporting students' academic success and personal development. Unfortunately, this role has not been fully optimized due to limited communication tools, restricted meeting times, and the absence of an integrated mentoring system. Through this Community Service Program, efforts were made to enhance the role of academic advisors by utilizing Microsoft Teams as a medium for communication and academic counseling. The program focused on first-semester students from a study program at Politeknik Negeri Batam. All activities were conducted online, including the identification of student needs, mapping of academic and non-academic problems, as well as the implementation of mentoring sessions and follow-up actions. The results show that the use of Microsoft Teams improved the quality of interaction between academic advisors and students, strengthened students' self-confidence and independence, and fostered local leadership among them. In addition, there was a positive shift in communication patterns and a collective awareness of the importance of academic support networks. These findings indicate that a digital approach to academic mentoring is an effective, flexible, and sustainable strategy for building an active and supportive learning community.

The Enterprise University Website is an academic platform for internship students and employees at PT Petrokimia Gresik. This study aims to measure user satisfaction with the Enterprise University website and identify priority improvements using the e-Servqual and IPA methods. The e-Servqual method is applied through seven dimensions: Efficiency, System Availability, Fulfillment, Privacy, Responsiveness, Compensation, and Contact. Based on these, service indicators that should be the main focus for improvement are determined using the Importance-Performance Analysis (IPA) method. This research is a quantitative study. The sample consists of 49 Merdeka internship students at PT Petrokimia Gresik who are also users of the Enterprise University website. The results show that based on e-Servqual calculations, the overall average gap between user perceptions and expectations is (-0.61). This indicates that the service quality of the Enterprise University website is still lacking and does not provide user satisfaction. Furthermore, data analysis using the IPA method, as shown in the Cartesian diagram, reveals that the top improvement priorities lie in three indicators located in Quadrant I. The findings of this study can serve as a basis for strategic decision-making by platform managers to optimize services and enhance user satisfaction in the academic processes at PT Petrokimia Gresik.

Quality health services are key to improving patient satisfaction among National Health Insurance (JKN) participants. This study aims to systematically review various studies that have been conducted in Indonesia related to the level of JKN patient satisfaction with health services at Community Health Centers. The method used is a literature study by selecting relevant articles published in 2023-2025. Inclusion criteria include articles that discuss the relationship between service quality and JKN patient satisfaction. A total of 11 articles that meet the criteria have been analyzed. The results of the analysis show that the dimensions of service quality that most often influence the level of patient satisfaction are reliability, responsiveness, empathy, and tangibles. Most studies also use a quantitative approach with statistical tests such as chi-square and logistic regression to analyze the relationship between variables. However, not all dimensions always significantly affect the assurance dimension in several studies showing inconsistent results. The conclusion of this study is the importance of improving the quality of health services at Community Health Centers to improve JKN patient satisfaction. Health centers must develop patient-focused service strategies by training human resources, improving service systems, and conducting continuous quality evaluations.