Publication Search

71,387 articles from 644 journals · 2,111 citations tracked

Showing 121-140 of 1,099

Analytics

Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

Aghaunor, Tabitha Chukwudi; Ugbotu, Eferhire Valentine; Ugboh, Emeke; Onoma, Paul Avwerosuoghene; Emordi, Frances Uchechukwu +4 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

The proliferation of cloud infrastructures has intensified concerns regarding data security, integrity, identity and access management, and user privacy. Despite recent advances, existing solutions often lack comprehensive integration of privacy-preserving mechanisms, dynamic trust management, and cross-provider interoperability. This study proposes an AI-enabled, zero-trust, blockchain-fused identity management framework for secure, privacy-preserving multi-cloud environments. The framework integrates homomorphic encryption with differential privacy for aggregate-level protection and secure multi-party computation for collaborative data processing. The proposed system was validated in a simulated multi-cloud environment using CloudSim, Ethereum blockchain, and AWS EC2. Experimental results indicate homomorphic encryption latency of approximately 450ms per operation and statistically significant security improvements (t(128) = 12.47, p < 0.001), privacy (t(95) = 8.93, p < 0.001), and throughput (t(156) = 15.21, p < 0.001). The framework achieved differential privacy with ε = 0.1 while retaining 99.2% data utility, and demonstrated a 34% improvement in processing speed over conventional differential privacy approaches. In addition, the implementation was observed to be 2.3× faster than BGV-based configurations, with 45% lower memory consumption than CKKS and a 67% reduction in ciphertext size relative to baseline implementations. From an operational perspective, the framework shows a 23% reduction in security management costs, a 31% improvement in resource utilization efficiency, and an 18% decrease in compliance audit expenses. The model further indicates a 27% reduction in total cost of ownership (TCO) compared with multi-vendor security solutions, a projected return on investment (ROI) within 14 months, and an 89% reduction in security incident response costs under the evaluated conditions.

Titirlolobi, Angelina I; Thambas, Arthur H; Kumaat, Ellen J

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

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.

Krowin, Maria Trappistin Ose; Sanga, Konstantinus Pati; Da Rato, Elisabeth Yessi

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the financial performance of KSP Kopdit Obor Mas using the PEARLS method (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liquidity, Signs of Growth) and to examine its relevance within the Resource Based View (RBV) framework. The research employed a descriptive method with both qualitative and quantitative approaches. Data were collected through observation, interviews, documentation, and cooperative financial reports from the Annual Member Meeting (RAT) for the period 2022–2024. The results indicate that the Protection aspect is categorized as healthy, as the risk reserve ratio is sufficient to cover delinquent loans. The Rates of Return and Cost aspect also shows good performance due to stable operational cost efficiency. However, weaknesses were found in the Effective Financial Structure, Asset Quality, and Signs of Growth aspects, particularly in the declining membership growth. From the RBV perspective, the cooperative possesses valuable and rare resources in the form of strong risk management capability and operational efficiency, but it has not fully developed a strong capital structure and asset quality to achieve sustainable competitive advantage. Therefore, the cooperative should improve credit management, strengthen institutional capital, and enhance membership growth to maintain long-term financial sustainability.

Natalia Mega Dharma; M. Iqbal Baihaqi; Arik Cahyani

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2026 International Forum of Researchers and Lecturers

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

Wea, Theresia; Nona Dince, Maria; Libu Lamawitak, Paulus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

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.

Anggresta Putri Pratama

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

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.

Dhyni Triyas Pitaloka; Lilik Dea Tantri; Unik Latifah; Arlita Umul Maffiroh; Muhammad Aditya Yulianto

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

Richard Alvin Munandar; Pratyaksa Ocsa Nugraha Saian

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

PT. XYZ is one of the largest retail companies in Indonesia. PT. XYZ has a website-based application that functions to help employees who work in IT Support to handle operational problems. However, this website has not implemented a session management system which can affect the level of security. Therefore, a system design was created for real-time session management using Firestore, Python, and Javascript. Firestore is used as a database to store sessions and Firestore has a feature called the Firestore snapshot listener which functions to detect changes in real-time. The research method includes identifying needs, initial prototype design, prototype creation, prototype evaluation, prototype refinement, and system implementation. Black Box Testing is used as a method for testing this system, where the results are in accordance with the needs and interviews are conducted with the admin of this website to test the session management system and find out the admin's response regarding the designed session management system. The results obtained are satisfactory because security can be further improved, user experience is improved, and the company's needs can be achieved.

Agoeng Karyanto; Dedy Hidayat; Korinus Reri

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.

Naila Yustiara; Raines Respati, Azka Acuzio; Nurmiati, Evy

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The success of information systems projects in the digital transformation era is often hindered by unhealthy team dynamics, even when technical aspects have been optimally met. This study aims to analyze the synergy between inclusive communication strategies and digital leadership styles in building team health and sustainable performance. The research method employed is a qualitative literature study, integrating variables such as digital leadership, psychological safety, and knowledge management. The results indicate that digital leadership serves as a primary catalyst in creating a psychologically safe work environment, which in turn enhances the creative self-efficacy of team members. Synergy is effectively established when leaders adopt transparent communication channels through digital collaboration tools to mitigate role conflict and technostress within hybrid work environments. Furthermore, knowledge coordination is proven to strengthen team cohesiveness through the conversion of personal knowledge into strategic organizational assets. The study concludes that the integration of empathic communication and adaptive leadership is the fundamental basis for the cognitive, psychological, and operational health of the team. This research produces a managerial synergy framework to mitigate the risk of project failure caused by human factors in the digital era.

R. Herlan Guntoro; Pargaulan Dwikora Simanjuntak

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates intelligent cooling system design for main ship engines operating in tropical waters, integrating advanced machinery engineering with human factors to address thermal management challenges affecting engine performance, reliability, and crew operational effectiveness. Tropical maritime environments impose severe cooling demands through elevated seawater temperatures (28-32°C), high ambient conditions (28-35°C), and accelerated biofouling, reducing conventional cooling system effectiveness by 15-25% while increasing maintenance burdens and operational risks. Through qualitative analysis involving marine engineers, chief engineers with tropical operational experience, cooling system manufacturers, naval architects, automation specialists, and maritime training institutions, this study examines how intelligent cooling systems incorporating variable-speed pumps, adaptive control algorithms, predictive maintenance, and crew-centered interfaces can optimize thermal management while supporting effective human-machine collaboration. Results demonstrate that intelligent systems can reduce cooling energy consumption by 20-35%, improve temperature stability by 50-65%, extend maintenance intervals by 40-80%, and enhance crew situational awareness through intuitive monitoring interfaces, while requiring comprehensive training programs developing technical understanding and operational competencies. Key implementation challenges include control system complexity, sensor reliability in harsh marine environments, integration with existing engine management platforms, crew competency development requirements, and lifecycle cost justification. Findings reveal that successful intelligent cooling system implementation requires holistic sociotechnical approach addressing machinery engineering optimization, automation technology deployment, and human capability development through coordinated design and training strategies. This research contributes to marine engineering literature by providing integrated frameworks for intelligent system design incorporating machinery performance, automation capabilities, and human factors supporting operational excellence in tropical maritime operations.

Sida Larasati; Diana Apristya Nugraheni; Retno Widari

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

The growth of the culinary industry requires small-scale food businesses to implement effective and efficient operational management. This study analyzes the optimization of operational management at Teen Canteen by examining the use of digital systems, staff performance, the implementation of Standard Operating Procedures (SOP), and operational constraints. A descriptive qualitative approach was employed, with data collected through semi-structured interviews and direct observation. The informant was purposively selected, namely the Head Bar, who is directly involved in daily operational activities. Data analysis was conducted using the Miles and Huberman model. The findings indicate that Teen Canteen’s operational management has not been optimally implemented due to the discontinuation of digital cashier systems, reliance on manual transaction and inventory records, and inconsistent SOP implementation. Although staff performance is generally adequate, issues related to discipline and service responsiveness remain. This study recommends reintroducing digital cashier systems and establishing written SOPs to improve operational effectiveness.

Yok Suprobo; Larsen Barasa; Natanael Suranta

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates thermal material properties and performance characteristics for high-speed vessel components subjected to extreme thermal stress during sustained high-speed operations. High-speed vessels including patrol boats, fast ferries, and naval craft experience elevated thermal loads from high-power density propulsion systems, aerodynamic heating, and sustained operational intensities creating demanding conditions for structural and mechanical components. Through qualitative analysis involving naval architects, materials engineers, high-speed vessel operators, and component manufacturers, this study examines how material thermal properties affect component durability, performance, and safety while identifying optimal material selections for critical applications. Results demonstrate that advanced thermal materials including high-temperature aluminum alloys, titanium alloys, ceramic composites, and thermal barrier coatings can extend component service life by 40-70%, improve thermal management effectiveness by 25-45%, and enhance operational reliability compared to conventional materials. Key implementation challenges include material cost premiums of 150-300%, manufacturing complexity, limited operating experience, qualification testing requirements, and supply chain constraints. Findings reveal that strategic thermal material selection for critical components represents essential enabling technology for high-speed vessel performance, reliability, and operational availability supporting defense, commercial, and emergency response applications requiring sustained high-speed capabilities. This research contributes to marine materials engineering literature by providing evidence-based frameworks for thermal material selection applicable to diverse high-speed vessel applications.

Muhammad Aziz; Dicky Pratama

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Information technology (IT) infrastructure planning plays a strategic role in supporting organizational performance and achieving business objectives. However, many organizations experience misalignment between IT infrastructure planning and organizational needs, leading to inefficiencies, limited system integration, and suboptimal utilization of IT investments (Maulana, 2024; Njanka et al., 2025). This study aims to analyze the suitability of IT infrastructure planning with organizational needs using a quantitative approach. The research framework integrates the Strategic Alignment Model (SAM), Strategic Alignment Maturity Model (SAMM), and COBIT 2019 governance principles. Data were collected through a structured questionnaire distributed to IT managers and system users. A total of 85 valid responses were analyzed using descriptive statistics and gap analysis. The results indicate that IT infrastructure planning is moderately aligned with organizational needs, particularly in supporting operational activities. Nevertheless, significant gaps were identified in system integration, scalability, and long-term infrastructure planning. These findings highlight the importance of continuous evaluation and governance-based IT planning to enhance alignment and ensure sustainable organizational performance.

Arfan Maulana; Karina Reda Setyorini; Mukharomah Nur Achiroh; Tea Martina Laores; Syifa Aulia Sari +4 more

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Culinary MSMEs serve as a vital economic pillar; however, they often encounter significant internal management obstacles and low digital competitiveness. Sabila Snack & Bakery faces complex challenges, including unstructured production schedules, limited digital marketing literacy, inconsistent visual branding, and financial record-keeping that remains intertwined with personal funds. This community service initiative aims to provide applicable solutions by strengthening internal management and digital marketing strategies to enhance operational efficiency and business competitiveness. The methodology employed is Participatory Action Research (PAR), encompassing stages of observation, interviews, technical assistance, and evaluation. The results indicate a significant transformation in business governance. The implementation of daily production schedules has successfully improved workflow regularity and operational efficiency. Furthermore, branding reinforcement through the establishment of a permanent logo, the creation of systematic product catalogs, and the optimization of social media platforms such as WhatsApp Business, Instagram, and TikTok has effectively increased business visibility and professionalism in the digital sphere. Additionally, the application of a simple bookkeeping system has fostered administrative discipline and a clear separation between personal finances and business capital. Overall, this intervention has successfully transitioned the business from traditional management patterns toward a more structured, professional, and sustainable management model ready to compete in a broader market.

Andre Kesuma

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Siswohadi Siswohadi; Shafira Aulia Rahma

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

Melda Agnes Manuhutu; Noel Noel; Josua Josua; Elisabeth Elisabeth; Rafael Rafael +8 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The computer network management practice at the Sorong City Public Works and Public Housing (PUPR) Office aims to improve the technical competence of employees in understanding, operating, and maintaining computer network devices, both hardware and software. This activity was carried out through four stages: observation, socialization, training, and evaluation, with a hands-on approach that emphasized direct participant involvement as the key to competency improvement. The results of the activity showed that employees gained a better understanding of network device configuration, cable management, and the use of network support software, and were able to solve simple technical problems independently. Post-training evaluations showed a significant increase in participants' technical abilities, which had a positive impact on operational efficiency and service quality at the agency. Thus, the hands-on practice supported by intensive mentoring proved effective in developing human resource competencies in the field of computer networks and supporting digital transformation within the Sorong City PUPR environment.

Mufatikhatun Risqiyanti; M. Masrukhan

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the shoe production process from an operational management perspective at PT. XYZ. The focus of the research is directed at the stages of the production process and the management of raw materials in supporting the smooth running and efficiency of production activities. This research uses a descriptive qualitative approach carried out through an Internship Experience Practice (PPL) at PT. XYZ. Data was collected through direct observation of production activities, interviews with relevant parties in the production department, and supporting documentation. The data obtained was analyzed by describing the production process flow, raw material management system, and production process control, then linked to the concept of operational management. The results showed that the shoe production process at PT. XYZ consisted of several interrelated stages, starting from raw material management to the main production process. The company has implemented a fairly structured operational management system, characterized by the recording of raw materials, the separation of materials by type, and the application of the First in First Out (FIFO) method to maintain material quality and smooth production. However, several operational obstacles were still found, such as limited production time, suboptimal coordination between departments, and the potential for defective products in the production process. The implementation of operational management at PT. XYZ has supported the shoe production process quite effectively, particularly in raw material management and production control. Nevertheless, improved coordination and continuous evaluation of the production process are needed to enhance operational efficiency and product quality.