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This internship program aims to find out the important role of management accountability in controlling operational costs to improve financial performance in savings and loan cooperatives of Bahtera Sejahtera Credit Union.The research method used is a descriptive qualitative approach with data collection techniques through observation,interviews,and documentation. The role of management accounting in controlling operational costs to improve financial performance in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative,it can be concluded that management accounting has a very important role in supporting management decision-making.Through the application of management accounting,cooperatives can plan,control,and evaluate operational costs more effectively and efficiently. Controlling operational costs through budgeting,cost analysis,and internal financial reporting can help management identify cost wastage and improve resource use efficiency.This has a positive impact on the financial performance of cooperatives,which is reflected in increased operational effectiveness and financial stability. Thus,the implementation of good management accounting in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative in the future

The coal loading and unloading process is a crucial stage in maritime operational activities that requires effective coordination among vessel crews, stevedoring companies (PBM), and supporting service providers such as tugboats and cargo handling equipment. This study aims to analyze the implementation of coal loading and unloading operations using the ship-to-ship (STS) method on TB. ESA III by PBM PT. Adi Guna Putera Pangkalan Susu. The research employed field observation and library research methods to obtain relevant and accurate data. The results indicate that the ship-to-ship coal handling operation conducted by PBM PT. Adi Guna Putera Pangkalan Susu improves loading and unloading time efficiency, minimizes the risk of distribution delays, and enhances communication and coordination among involved parties. However, several technical challenges were identified, including adverse weather conditions, equipment limitations, and inadequate crew understanding of STS procedures. These constraints require mitigation through improved training programs, regular equipment maintenance, and strengthened occupational safety measures. Overall, the ship-to-ship coal handling method provides a positive contribution to the effectiveness of energy distribution, provided that it is supported by competent human resources and adequate operational facilities.

Industrial development in Indonesia has significantly contributed to national economic growth; however, it also poses potential risks of environmental pollution when corporate waste management is not conducted properly. Environmental pollution resulting from corporate waste activities may cause harm to surrounding communities, including health problems, ecosystem degradation, as well as material and immaterial losses. In this context, the class action mechanism serves as a relevant legal instrument to collectively advocate for the rights of affected communities. This study aims to analyze the implementation of the class action mechanism in environmental pollution cases based on Decision Number 29/Pdt.G/2023/PN.Skh and to evaluate its effectiveness in providing legal protection and restoring the rights of affected communities. This research employs normative legal research using statute approach, case approach, and conceptual approach. The findings indicate that the class action mechanism in the aforementioned decision fulfilled the requirements of numerosity, commonality, typicality, and adequacy of representation as regulated under Supreme Court Regulation (PERMA) Number 1 of 2002. Procedurally, the class action proved effective in enhancing access to justice, ensuring judicial efficiency, and strengthening the protection of the constitutional right to a good and healthy environment. However, its substantive effectiveness remains dependent on the fulfillment of formal requirements, the quality of evidence presented, and the consistent application of environmental law principles by judges. Therefore, the class action mechanism constitutes an important instrument in environmental law enforcement, yet it requires consistent regulatory support and judicial practice to achieve optimal ecological justice.

This community service activity aims to design a prototype of a web-based Intellectual Property Rights (IPR) registration information system at the South Sumatra Provincial Industry Office as an effort to support the improvement of public service quality. The main problem faced by partners is the manual registration and management process for IPR data, which has the potential to cause service delays, data recording errors, and difficulties in monitoring the status of IPR applications. This condition requires an information technology-based solution that can improve the efficiency, effectiveness, and transparency of services. The method used in this community service activity is the prototype method, which includes the stages of problem identification, user needs analysis, system design, and initial evaluation of the resulting prototype. The designed information system prototype includes features for online IPR registration, applicant and document data management, and application status monitoring. The results of the activity indicate that the IPR registration information system prototype is able to provide an overview of digital solutions that are in accordance with partner needs and have the potential to improve service efficiency and ease of data management. This activity is expected to become the basis for the development of a more comprehensive and sustainable IPR information system within the South Sumatra Provincial Industry Office.

Electricity dependence is increasing as people have easier access to electronic devices. However, this ease of access is not always accompanied by adequate energy literacy. In its Community Service program, Universitas 17 Agustus 1945 Jakarta helped to educate the residents in RW06 Kalibaru, Jakarta, about the safe and efficient use of electricity. This community service program was conducted through participatory seminar with a qualitative approach for residents. The activity used informal visual presentations and discussions in an informal atmosphere. The outreach program demonstrated residents' high enthusiasm for the efficiency of electrical equipment usage such as air conditioners, refrigerators, and water pumps. Through the discussion session, residents realized that using air conditioners with too low a power consumption actually leads to higher energy consumption because the compressor runs continuously. Participants understood that investing in automation concepts, such as using water reservoirs, provides significant long-term electricity cost savings. This outreach successfully shifted residents' paradigm from just simply seeking low prices to selecting devices with optimal capacity according to their needs. This education program demonstrates the effectiveness of energy literacy in improving electricity consumption habits at the household level. Therefore, simple technical understanding can boost family economic financial advantages through sustainable effective energy consumptions.

This study aims to develop a strategic plan for Information Systems and Information Technology (IS/IT) at KR Hotel Palembang by applying the Ward and Peppard methodology. The analysis began with external environment assessment using the PEST framework and internal analysis through the MOST method and Value Chain model. The results were synthesized into a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats. From this, Critical Success Factors (CSF) were formulated to guide the determination of key information system needs. Application portfolio mapping was then conducted using the McFarlan Strategic Grid to classify systems based on their strategic impact. Findings indicate that KR Hotel has strong potential in leveraging digital technologies but faces challenges such as the absence of integrated systems across departments and limited IT training for staff. To address these issues, an integrated system named ZKBiolock was proposed, encompassing modules such as hotel management, financial management, customer relationship management (CRM), human resource training systems, digital promotion, and internal network monitoring and control. This strategic plan is supported by a comprehensive database design, network topology, human resource and infrastructure analysis, investment budgeting, and Return on Investment (ROI) evaluation. The proposed strategy aims to enhance the efficiency and effectiveness of the hotel's operational management.

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

Bankruptcy is a legal mechanism used to resolve a debtor's inability to fulfill debt obligations collectively, orderly, and fairly through a court decision. In the Indonesian bankruptcy system, the curator has a central role in managing and settling bankrupt assets to protect the interests of creditors while providing legal certainty for debtors. This study aims to analyze the regulation of the curator's authority in managing and settling bankrupt assets and to examine its implications for the protection of creditors’ and debtors’ rights from a business law perspective. The research method employed is normative legal research with statutory and conceptual approaches, conducted through a literature review of various relevant primary, secondary, and tertiary legal materials. The results indicate that the curator’s authority is expressly regulated in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, which provides a legal basis for the curator to manage, secure, sell, and distribute bankrupt assets to creditors in accordance with legal provisions. However, in practice, several obstacles remain, such as difficulties in tracking assets, potential conflicts of interest, and a lack of transparency, which may affect the effectiveness of legal protection. Therefore, the professionalism of the curator and the supervision of the supervising judge are crucial factors in ensuring legal certainty, fairness, and efficiency in the bankruptcy process.

Digital transformation in archive management is an urgent need for public service institutions, including regional hospitals. This research aims to develop a web-based digital file archiving system at the Regional General Hospital (RSUD) of Nabire Regency using the Waterfall methodology. The system is designed to improve the efficiency and effectiveness of archive management, accelerate access to information, and minimize the risk of loss or damage to physical documents. The development stages include needs analysis, system design, implementation, testing with the Black Box method, and maintenance. The results of the implementation show that the system is able to accommodate archiving needs well, improve administrative performance, and support the digitalization of hospital services as a whole. The study also emphasizes the importance of training for users so that the system can be operated optimally, as well as integration with existing hospital information systems to ensure sustainability. Thus, this web-based digital filing system is expected to be a strategic solution in supporting more modern, transparent, and accountable public services in the regional hospital environment.

The computer laboratory is an essential facility in higher education that requires efficient management of usage and environmental conditions to support the teaching and learning process. However, laboratory management at the Kalimantan Business and Technology Institute is still carried out manually, including scheduling, room condition monitoring, and report creation, which is prone to errors and time-consuming. This study aims to develop an Internet of Things (IoT)-based laboratory monitoring system prototype to improve the effectiveness of computer laboratory management. The approach used is Research and Development (R&D) with a prototype development model, allowing for design adjustments based on user feedback iteratively. Data were collected through observations, interviews, and document studies related to laboratory conditions and analyzed to determine the main system features, such as temperature and humidity monitoring, scheduling, and report generation. The results of the study show that the developed prototype can structure the laboratory workflow, provide real-time monitoring, facilitate schedule management, and simplify report preparation. This prototype is expected to serve as a foundation for developing a more comprehensive application, improving data accuracy, time efficiency, and the quality of laboratory management.

The computer laboratory is an essential facility in higher education that requires efficient management of usage and environmental conditions to support the teaching and learning process. However, laboratory management at the Kalimantan Business and Technology Institute is still carried out manually, including scheduling, room condition monitoring, and report creation, which is prone to errors and time-consuming. This study aims to develop an Internet of Things (IoT)-based laboratory monitoring system prototype to improve the effectiveness of computer laboratory management. The approach used is Research and Development (R&D) with a prototype development model, allowing for design adjustments based on user feedback iteratively. Data were collected through observations, interviews, and document studies related to laboratory conditions and analyzed to determine the main system features, such as temperature and humidity monitoring, scheduling, and report generation. The results of the study show that the developed prototype can structure the laboratory workflow, provide real-time monitoring, facilitate schedule management, and simplify report preparation. This prototype is expected to serve as a foundation for developing a more comprehensive application, improving data accuracy, time efficiency, and the quality of laboratory management.

This study evaluates the implementation of spot-check testing for road preservation works in Manado City, specifically on the Kairagi–Mapanget segment, the Manado City–Wori boundary, and the Liwas Terminal Access Road, to identify existing problems and assess the effectiveness of engineering-based mitigation efforts. The objective is to examine construction quality compliance with technical specifications and identify operational challenges encountered on site. The methodology encompasses the measurement of asphalt layer thickness and density via a core drill, the examination of contract documents, the analysis of laboratory test results, and the execution of field observations. The findings show that most samples meet the required standards, although several locations require corrective action. Challenges arise from weather conditions, heavy traffic, equipment limitations, and the need for adaptation to updated technical regulations. Operational mitigation strategies, staff training, the use of core drill technology, and digital documentation were found to enhance accuracy and efficiency in evaluation. The research demonstrates the value of stakeholder collaboration and capacity building in supporting quality control for road preservation works. A multidimensional approach is effective in resolving technical and operational complexities in urban road projects.

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.

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.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Effective information system design requires a clear and comprehensive understanding of the desired ideal system conditions in order to support organizational objectives. The TO-BE approach is a business process modeling method that describes future system conditions as a conceptual and strategic basis for improving existing AS-IS conditions. This study aims to analyze the effect of implementing the TO-BE approach in information system design on the clarity of system requirements, overall process efficiency, and the quality of system design outcomes. The research method used is descriptive-analytical research with a qualitative approach, employing data collection techniques such as literature review, direct observation, and in-depth analysis of system design documents. The results show that implementing the TO-BE approach in information system design provides a more structured and systematic overview of business processes, minimizes mismatches between system functionality and user needs, and improves the effectiveness and efficiency of business processes. Furthermore, the TO-BE approach assists system developers and analysts in designing system solutions that are aligned with organizational goals, operational requirements, and user expectations. Thus, implementing the TO-BE approach positively impacts the overall quality of information system design and is recommended as a critical and essential step in information system development initiatives.

PT UVW uses jigs in the vacuum metalizing process that require washing, which is currently done manually, resulting in inefficiency and risks to operators, thus, jig washer machine was created in order to reduce the risk for operators and increasing efficiency, which based on horizontal mixer. This study analyses the effect of agitator design on fluid flow patterns in a jig washing machine to obtain an optimal design. Two agitator design alternatives were developed and tested using Computational Fluid Dynamics (CFD) simulations at rotational speeds of 70, 75, and 100 rpm, followed by prototype fabrication and performance testing. Simulation results show that the second design produces a higher fluid velocity (20.4 m/s) and a more turbulent and uniform flow pattern compared to the first design (1.7 m/s). Field tests confirmed that the second design achieves higher washing effectiveness (97.14%) with reduced water consumption and shorter washing time. The optimally designed agitator washing machine increases productivity by six times compared to manual washing and reduces operator exposure to hazardous chemicals. This study recommends the second agitator design for improving washing efficiency and effectiveness.

This study aims to analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.