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This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

Inventory is one of the supports for an industry in carrying out its activities, both in the grouping of a machine and the management system in machinery to improve a job. One of the efforts to improve service that can be undertaken is by increasing the amount of inventory owned. The increasing amount of inventory also requires proper inventory management using a database system. Microsoft Access to assist in database design. Before being stored in the database, data and information regarding the inventory will be grouped using the concept of Group Technology (GT) to facilitate the data storage process. Users can be obtained by gathering information from recording staff and the laboratory head through interviews. In addition to defining user needs, the design of the Entity Relationship Diagram (ERD) and Data Flow Diagram (DFD) was carried out to understand the existing system. To analyze the existing system, an analysis is conducted based on Performance, Information, Economy, Control, Efficiency, and Service (PIECES). The results of the validation test, verification test, and prototype test show that the weaknesses of the existing system can be improved and user needs can be met. To identify the weaknesses of the system, a PIECES analysis can be conducted on both the old and new systems. Meanwhile, to determine whether user needs have been met, adjustments can be made by aligning user needs with the prototype through validation and verification tests.

This research aims to design and implement a village MSME website as a centralized digital promotional medium to overcome the limitations of conventional marketing and expand the market reach of local products more effectively and sustainably. The system was developed using the waterfall method, encompassing requirements analysis, design, implementation, testing, and maintenance. The system was developed using the PHP programming language and the CodeIgniter framework based on the Model-View-Controller (MVC) architecture to ensure a structured, efficient, and maintainable development process. The implementation resulted in a responsive and user-friendly website equipped with key features such as an informative product catalog, village MSME profiles, and a content management system via an admin dashboard that allows MSMEs to update data independently and flexibly. Functional testing demonstrated that all features functioned well and reliably according to user needs. Therefore, this village MSME website can be concluded as an effective digital solution for increasing the visibility of local products, strengthening MSME competitiveness, and supporting village economic growth through sustainable and integrated online promotion.

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

The management of scientific works at the Faculty of Law, Universitas Jambi, is still carried out manually through physical archives and simple digital storage without an integrated information system. This condition causes limited access, slow information retrieval, and a high risk of document loss and damage. This study aims to develop a web-based scientific repository system to improve the efficiency, accessibility, and security of managing academic works. The system was developed using the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and evaluation. Data collection was conducted through interviews, observations, and questionnaires involving librarians, lecturers, and students. The system was implemented using the Laravel framework with a MySQL relational database to support document storage, metadata management, access control, and search functionality. The results show that the developed repository system is able to facilitate the submission, verification, publication, and retrieval of scientific works effectively. User acceptance testing indicates that the system meets user needs in terms of usability, functionality, and accessibility. The implementation of this system contributes to improving academic information management and supports digital transformation at the Faculty of Law, Universitas Jambi.

Primary Healthcare Facilities (Fasilitas Kesehatan Tingkat Pertama, FKTP) represent the first level of contact in the healthcare system and play a central role in infection prevention and control. Despite mandatory Infection Prevention and Control (IPC) training in Indonesia, evidence regarding its effectiveness in improving cognitive abilities among primary healthcare workers remains limited. This study aimed to evaluate the effectiveness of IPC training in enhancing the cognitive abilities of healthcare workers in FKTP. A quasi-experimental study with a one-group pretest–posttest design was conducted involving 91 healthcare workers who participated in IPC training across three cohorts in 2024. The training was delivered online through a Learning Management System and consisted of structured learning modules accompanied by a pre-test and a final quiz. Cognitive improvement was assessed using paired samples t-tests, while the magnitude of training impact was evaluated using Cohen’s dz effect size. The results showed statistically significant improvements in cognitive scores across all cohorts (p < 0.001), with mean score increases ranging from 16.10 to 23.35 points. Effect size analysis revealed large to very large effects, with an overall Cohen’s dz of 1.19, indicating substantial and practically meaningful cognitive gains. In conclusion, IPC training was effective in improving cognitive competence among FKTP healthcare workers. These results reinforce the value of well-structured training programs as an essential component of efforts to strengthen infection prevention capacity in primary healthcare settings.

Population density plays a critical role in shaping public health outcomes and environmental quality, particularly in rapidly urbanizing regions. This study aims to analyze the relationship between high population density and its impacts on sanitation conditions, air quality, access to clean water, and the incidence of various diseases in densely populated areas. The research adopts a qualitative descriptive approach by combining a comprehensive literature review with field observations conducted in several urban areas characterized by high population concentration. The findings reveal that increased population density is closely associated with environmental degradation, including inadequate sanitation systems, reduced air quality due to pollution, and limited availability of clean water. These environmental challenges contribute directly to a higher prevalence of health problems, such as respiratory infections, waterborne diseases, and other communicable illnesses. Overcrowded living conditions also intensify the spread of diseases, placing additional pressure on public health infrastructure. Furthermore, the study highlights that insufficient public facilities and poor environmental management exacerbate the negative effects of population density on both health and the environment. To address these challenges, effective strategies are required, including population growth control, improved urban planning, and enhanced investment in public health and environmental sanitation facilities. Strengthening community awareness and participation in maintaining environmental cleanliness is also essential. Overall, this study emphasizes the need for integrated policies that balance population management with sustainable environmental and public health development.  

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

This article examines various guidance and counseling (BK) management models relevant to the context of modern education in Indonesia. The models discussed include POAC (Planning, Organizing, Actuating, Controlling) management, comprehensive BK services, school-based BK management, specialized service management, and the use of digitalization in BK services. This review was compiled using a literature review method, drawing on various credible national sources, such as scientific journals, reference books, and education policy documents. The purpose of this research is to provide an in-depth understanding of the characteristics, principles, and implementation of each BK management model in educational practice. The results indicate that each model has its own advantages and limitations, both in terms of service planning, resource management, and the effectiveness of service delivery to students. Therefore, the selection and implementation of a BK management model must be tailored to the needs of the school, the availability of professional staff, infrastructure, and student characteristics. The integration of a systematic, data-driven, and adaptive management approach to developments in information technology is a key factor in improving the quality and effectiveness of BK services. This article is expected to provide theoretical and practical contributions to school counselors, educators, and education policymakers.  

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

Keeping up with the times, the ideal warehouse is one that can serve as a good storage facility with clear administrative processes using a digital system and a warehouse database application. This database application will be used by warehouse crews at the Subditmatbek Ditlog AAL to facilitate inventory control. Its main purpose is to simplify inventory management and facilitate quick retrieval of goods when needed. This application is powered by Microsoft Access, which creates the features required by the Subditmatbek Ditlog AAL warehouse. By utilizing this application, users can access goods data, including arrival times, quality and quantity, and shipping origins, along with photos as concrete evidence. Furthermore, this database application does not require an internet connection, so it can be accessed from the warehouse at any time. Therefore, this application was created to facilitate warehouse crews in the inventory process more effectively and efficiently.

The rapid development of information technology has encouraged organizations to implement computerized systems to improve document management efficiency and security. At PT Petrokimia Gresik, import document archiving was previously conducted using Google Drive and physical storage, which caused issues such as limited access control, risk of data loss, and slow document retrieval during audits. This study aims to design and develop a web-based Import Document Archiving Information System using the waterfall development method. The system was built using HTML, CSS, JavaScript, PHP, and MySQL. The results indicate that the system improves archiving efficiency, enhances data security, accelerates document search, and supports structured monitoring and validation processes.  

This study provides a comprehensive analysis of the performance of the Travel Document Section at Tanjung Perak Immigration Office within the framework of Public Administration. Employing a qualitative, case-study approach, the research investigates the efficiency, effectiveness, and quality of immigration services, emphasising the application of New Public Management (NPM) principles and Good Governance practices. The findings reveal that while technological innovations such as digital systems (M-Passport and SIMKIM) have successfully improved operational efficiency and reduced physical queues, challenges persist regarding procedural transparency, accountability, and system reliability. Human errors and inconsistent discretion in handling complex documents highlight the need for enhanced capacity building and resource allocation. Moreover, issues of bureaucratic transparency and integrity undermine public trust, underscoring the importance of strengthening internal controls and communication strategies. The study also underscores that service quality is multidimensional, encompassing physical facilities, interpersonal professionalism, and procedural clarity, all of which influence public satisfaction. Despite improvements, the gap between technological efficiency and service effectiveness suggests that further efforts are needed to integrate digital innovations with robust procedural protocols. The research concludes that sustainable performance improvement requires a balanced focus on technological, human, and systemic factors, fostering a culture of transparency, accountability, and continuous development. These insights offer valuable policy recommendations to enhance the robustness and responsiveness of immigration services, ultimately strengthening the legitimacy and trust of government institutions in delivering public services.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

This study aims to analyze variations in flood inundation heights in Medan City through 2024 using a quantitative approach based on Geographic Information Systems (GIS). The data used include field surveys, flood hazard maps, rainfall data, land use, and regional topography. The results show that flood heights vary between 0 and 100 cm, with distribution influenced by a combination of rainfall intensity, land use changes, drainage capacity, and topographic characteristics. The northern area of ​​the city has the highest flood heights and risk, driven by low elevation, inadequate drainage systems, and proximity to the coast and major rivers. This study emphasizes the importance of drainage management, river normalization, and spatial utilization control as effective and sustainable flood mitigation measures in Medan City. The findings of this study recommend improvements to the drainage system, river normalization, spatial utilization control, and the use of spatial data as a basis for more effective and sustainable flood mitigation planning in Medan City.

In the context of modern organizations, performance can no longer be measured solely through short-term target achievements. A strong foundation of quality culture is required to ensure sustainable performance. This study aims to examine the relationship between quality culture and organizational performance sustainability through a modern managerial approach. The method used is descriptive qualitative, employing literature studies and conceptual analysis of theories related to quality management, organizational culture, and performance sustainability. The findings indicate that quality culture holds a strategic role in shaping work behavior, strengthening management systems, and fostering continuous innovation. The application of quality values—such as commitment to continuous improvement, customer orientation, and consistency in process control—contributes to the creation of a productive work environment that is responsive to change. Integrating quality culture into all aspects of the organization also enhances operational efficiency, reinforces teamwork, and promotes data-driven decision-making. These aspects lead to greater performance consistency, improved customer satisfaction, and long-term competitive advantage. Therefore, quality culture does not merely serve as a behavioral guideline but becomes a fundamental pillar in building an adaptive, innovative, and sustainable organization capable of navigating an increasingly complex business environment.