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This research aims to analyze the impact of delays in the submission of accountability reports on the presentation of financial statements at KPPN Surabaya II and to examine the legal mechanisms related to the timeliness of LPJ submissions at KPPN Surabaya II. This study employs a qualitative case study approach. Primary data sources were obtained from structured interviews with 2 informants. Secondary data were obtained from documentation, where the required documents were the financial statements of KPPN Surabaya II for the 2023 period, LPJ satker, and letters or reports of administrative sanctions. The informants in this study were selected using purposive sampling with specific criteria, namely individuals who are experienced and directly responsible for the processes of verification, accounting, and financial report preparation. The analysis method in this study uses thematic analysis. The results of this study indicate that most work units have submitted their financial reports on time, but there are still several units that are late. The delays were caused by technical constraints such as disruptions in the SAKTI system and recording errors, as well as human resource factors, particularly related to the adaptation to digital technology. The impact of the delay is the decline in the quality of financial reports due to incorrect entries or inaccurate data from the delayed LPJ, as well as the hindrance of the evaluation and budget allocation processes.

Meter management and maintenance play a critical role in ensuring billing accuracy and operational efficiency at PLN, particularly in the Kisaran Branch Office. The manual system currently employed often encounters challenges such as inconsistent data recording, delays in maintenance, and a lack of information transparency. To address these issues, a Meter Maintenance Information System has been designed as an efficient solution for managing measuring instruments.This system is designed to support meter data recording, maintenance schedule monitoring, maintenance history logging, and real- time reporting of meter conditions. Utilizing web-based technology and a centralized database, the system integrates meter data from various locations, facilitating decision- making for technical staff. Implementation results indicate that the Meter Maintenance Information System can improve management efficiency by up to 40%, reduce recording errors, and accelerate the identification process of meter damage. Furthermore, the system supports operational cost efficiency by optimizing maintenance schedules. Thus, this system is expected to serve as a strategic step for PLN to enhance service quality for its customers.  

PT Jadi Kaya Raya Bersama, founded in 2024 in Banyumas, Indonesia, focuses on providing reliable financial recording solutions for Micro, Small, and Medium Enterprises (MSMEs) through fintech-based applications. The platform is designed to support transaction recording, financial monitoring, and reporting processes to improve MSME financial management. Despite its significant potential, several technical issues have hindered the application’s performance and service quality. Key problems identified include disruptions in the WhatsApp Bot API, user authentication errors, and the lack of integration with banking systems and digital wallet services. These challenges affect transaction recording accuracy, operational efficiency, and the security of user financial data. To identify the root causes of these issues and propose appropriate solutions, a system audit was conducted using the COBIT framework as a governance and management evaluation tool. The audit process involved assessing system performance, control mechanisms, and IT service management practices. The results indicate that API disruptions were primarily caused by network instability and configuration errors, which led to interruptions in automated transaction recording services. Meanwhile, authentication problems were associated with weak login mechanisms and insufficient identity verification processes. In addition, the application’s inability to integrate with banking and e-money services created limitations in transaction synchronization and reduced overall user convenience. Based on these findings, several strategic recommendations are proposed. These include optimizing API performance, strengthening authentication systems through the implementation of Two-Factor Authentication (2FA), and developing integration capabilities with banking institutions and digital wallet platforms. The implementation of these improvements is expected to enhance system efficiency, data security, and service quality. Ultimately, strengthening the fintech application’s performance will support MSMEs financial management and contribute to sustainable digital economic growth in Indonesia.

Changes in the health insurance system in Indonesia continue to evolve, one of which is implementing the Standard Inpatient Class (KRIS) policy as a replacement for the BPJS Health class system based on Presidential Regulation (Perpres) Number 59 of 2024. This policy is designed to unify healthcare classes to reduce disparities in healthcare access and quality in Indonesia. However, its implementation is faced with key challenges, including hospital infrastructure readiness, limited human resources, and criticism from various parties, including patients and healthcare providers. This study uses a qualitative approach with descriptive methods to review various policy documents, relevant literature, and legal and social perspectives related to policy implementation. The results show that although KRIS has the potential to reduce disparities in access to health services, its implementation requires more attention to the readiness of health facilities, strengthening management systems, and budget adjustments to support optimal operations. Furthermore, this policy requires the active involvement of the community and health workers in the evaluation and decision-making process so that the policy is more responsive to the real needs in the field. The theoretical approaches used, such as public policy theory and progressive law, highlight the importance of cooperation between the government, healthcare providers, and communities to ensure effective and equitable implementation of KRIS. This research suggests improving hospital infrastructure, continuous training for health workers, and strengthening a transparent monitoring system to ensure the success of this policy. This research is expected to make a positive contribution to the formulation of health policies that are more inclusive and sustainable and can serve as a reference in efforts to realize a more equitable and fair health service system for all Indonesians.

This research aims to analyze and develop a community satisfaction survey work system carried out by the Tanjung Tiram District Head Office, Batu Bara Regency. Community satisfaction surveys are one way to measure the extent to which public services provided by government agencies, in this case the sub-district office, meet the needs and expectations of the community. This research includes the design, implementation, and evaluation of the system used to collect and analyze survey data. Through representative and systematic data collection, it is hoped that the survey results can provide constructive input for improving the quality of public services in the region. It is hoped that the results of this research can provide useful recommendations for policy makers in optimizing the public service system based on community satisfaction in Batu Bara Regency

The construction of Mass Rapid Transit (MRT) is one of the strategic measures to address urban transportation problems, such as congestion and limited mobility. The Official Development Assistance (ODA) policy channeled through the Japan International Cooperation Agency (JICA) plays an important role in supporting this project, both in financial and technical terms. This study aims to analyze the contribution of ODA policy in the development of Jakarta MRT, particularly its impact on improving transportation infrastructure, economic growth, and environmental quality. The research method used is a qualitative approach with secondary data analysis from official documents, reports, and related studies. The result shows that the policy of Official Development Assistance (ODA) through JICA in the construction of MRT Jakarta has significantly contributed to the improvement of transportation infrastructure, congestion reduction, and economic growth. The technical and financial support from JICA enables Indonesia to utilize Japanese technology to create a sustainable transportation system.

Teachers provide dedication to students to convey knowledge. In addition, teachers also play a role in educating, guiding, and training students so that they can understand the material being taught. Teachers have a very significant role in creating a superior and quality generation. The Principal at SDN Weetame does not utilize the application in the process of selecting qualified and competent teachers or instructors. Researchers observed and designed A selection support system for determining the best instructors implementing multi-attribute-based decision-making method, namely the WP (Weighted Product) method. The outcomes of this study reveal that SPK application can be used easily and produce decisions quickly so that the Principal can make the right choice.

The learning and teaching system at the Postgraduate level of higher education greatly contributes to the development of society and the state. Postgraduate class must certainly have a good strategy in improving the quality of education. so that the results obtained are in accordance with the goals that have been outlined. Likewise, the Postgraduate Program system at the Tribakti Islamic University Lirboyo Kediri. no exception to the Education. However, efforts to realize Quality in the Study Program play an important role in making it happen. This study aims to determine the form of caprodi strategy in realizing the quality of PAI Study Program at the Postgraduate Program of Tribakti Islamic University, knowing the procedures of each Kaprodi strategy in Realizing the Quality of PAI Study Program at the Postgraduate Program of Tribakti Islamic University. The method used in this research is descriptive qualitative with the type of field research approach. This research was conducted at Tribakti Islamic University (UIT) Lirboyo Kediri, Lirboyo Darussalam Islamic Boarding School, Kediri. The results of this study are: 1) The form of Kaprodi's Strategy in realizing the Quality of PAI Study Program at the Postgraduate Program of Tribakti Islamic University has several forms, namely by Achieving Accreditation-Based Quality, Preserving Excellent Programs and International Proceedings Seminars. 2) Quality planning, quality control and quality improvement.  The procedure includes three activities, namely opening activities such as debriefing and grouping students with lecturers. In this core activity is carried out while the activity is in progress such as making observations. for closing activities carried out at the end of the activity and after activities such as making final reports in the form of journals and articles which are used as a condition for the completion of the activity. Of the three contain Quality Planning, Quality Quality and Quality Improvement.

Birth certificate data management is an important aspect of population administration. In the digital era, the need for efficient systems is increasing to overcome various challenges, such as manual errors, slow administrative processes, and difficulties in searching for data. This research focuses on designing a data management system for Indonesian citizens' birth certificates at the Batu Bara Regency Population and Civil Registration Service (Dukcapil). This system was designed using a systematic approach, starting from needs analysis to the implementation stage. The method used involves collecting data through interviews, literature study, and direct observation in the field. The result of this design is a digital-based system that makes it easier to record, store and manage birth certificate data efficiently. By implementing this system, it is hoped that it can improve the quality of public services, minimize data errors, and support the government's digitalization program.

This study aims to understand the influence of ethical leadership on the performance of Civil Servants (PNS) in government organizations. Ethical leadership is considered important to create a conducive work environment, increase job satisfaction, productivity, and efficiency. The method used is a literature study, which examines various previous research sources to identify the influence of ethical leadership on PNS performance and factors that can strengthen or weaken the relationship. The results of the study indicate that ethical leadership has a positive effect on PNS performance through increased motivation, commitment, and job satisfaction. This finding also shows that the influence of ethical leadership can be strengthened by an organizational culture that supports ethical values and a fair reward system. The implications of this study indicate that strengthening ethical leadership needs to be accompanied by character development policies and training for leaders and employees in order to create an effective and accountable work environment. Overall, this study supports the application of ethical leadership as a strategy to improve performance in the public sector and improve the quality of public services.  

Article discusses the influence of education on economic growth in developing countries, with a special focus on Indonesia. Education is considered a key factor in improving the quality of human resources, which contributes to economic growth. The three main theories that explain this relationship are human capital theory, allocation theory, and class growth theory. Human capital theory suggests that higher education can increase productivity and wages, despite criticism regarding job quality. Allocation theory highlights the role of education in allocating individuals based on educational strata, while class growth theory highlights the impact of education on social inequality. In Indonesia, challenges faced in the education sector include inequality of access and poor infrastructure, especially in remote areas. Despite increasing education budgets, data shows that classroom infrastructure problems are still not fully resolved. This article emphasizes the importance of research and development to improve the quality of education, which in turn is expected to encourage economic growth and reduce social problems such as unemployment and crime. Successful examples from other countries, such as South Korea, show that a strong education system can contribute significantly to economic growth. The method used in this research is a literature review, which collects and analyzes various studies related to the influence of education on economic growth. The literature sources used include books, academic journals, and research reports, which allows the authors to gain a broader picture of trends, findings, and research gaps in this topic.

Microcontroller-based information systems play a crucial role in enhancing the efficiency and effectiveness of various automation and monitoring applications. However, many manual processes across different fields require time and are prone to errors. This study aims to develop a microcontroller-based information system to automate real-time data collection and monitoring in various applications, such as industry, environment, and smart homes. The method used involved the development of a prototype system designed to integrate sensors and microcontrollers in data processing and automated decision-making. The results showed that this system significantly improved the efficiency, accuracy, and speed of data processing while minimizing human intervention. In conclusion, microcontroller-based information systems offer innovative solutions that can be widely applied across various fields to enhance performance and service quality.

The Arduino microcontroller plays a significant role in automation systems, including temperature control in industrial settings. Its implementation addresses challenges related to accuracy and efficiency in control systems. By applying a temperature control system based on the Arduino microcontroller, the control process becomes more effective and efficient, taking into account parameters such as target temperature, response time, and system stability. This study utilizes the integration of a temperature sensor with an Arduino Uno-based controller to monitor and regulate temperature in real-time. Data from experiments demonstrate high system accuracy in maintaining the target temperature range. These findings support the application of Arduino microcontrollers in improving efficiency and quality in industrial temperature control.  

This study aims to examine the Analysis of the Development of the Tangkahan Tourism Area. This type of research uses qualitative descriptive research. The data collection techniques in this study are interviews and observations. Data collection is data obtained from research sources that are still raw and have not been processed by researchers Data reduction, data presentation, the process of drawing conclusions involves the researcher interpreting the data that has been displayed. The methods carried out include comparisons, grouping, making patterns, and triangulating. The results of tourism development research are carried out with the aim of making tourism advanced and developing in a better direction in terms of the quality of facilities, facilitating access anywhere, becoming a desired destination, and making good economic benefits for the surrounding community. Tourism planning and development is not a stand-alone system, but is closely related to other development planning systems intra-sectoral and intra-regional. Then the development of tourist destinations requires good and appropriate planning techniques. The development technique must combine several aspects to support the success of tourism. These aspects are accessibility aspects (transportation and marketing channels), characteristics of tourism infrastructure, level of social interaction, linkage/compatibility with other sectors, resilience to tourism impacts, level of resistance of local communities, and so on.

This study aims to describe the Analysis of the Implementation of Policy and Integrated Transportation of Bus Rapid Transit (BRT) in Medan City. The qualitative research method is also known as a method where the research is conducted under natural conditions. This research method is a scientific procedure or approach to obtain data with specific objectives. Data analysis is the process of systematically searching for and organizing data. The data collection techniques used in this study are observation, interviews, and documentation studies. The data obtained are then analysed through three stages: data reduction, data presentation, and verification. The results of the study show that the Medan City Government is currently implementing significant development in urban mobility with two main activities: the development of Bus Rapid Transit (BRT) and the development of Kesawan and Merdeka Square areas. Both activities emphasize the importance of developing pedestrian and cyclist facilities while facilitating the people of Medan City in accessing public transportation. These efforts are positive actions taken by the Medan City Government toward the development of sustainable urban mobility while ensuring that all corners of Medan City can be reached by quality public transportation.

The development of competent human resources (HR) is a top priority for improving the quality of life in society. In education, teachers' ability to enhance their skills is key to successful learning. However, many teachers struggle to adapt teaching methods to the demands of the digital era, especially in utilizing Artificial Intelligence (AI) technology. AI offers innovative solutions such as personalized learning and adaptive platforms that enhance the effectiveness of teaching and learning processes. This study examines the implementation of AI-based learning models and teacher training programs in Muhammadiyah schools in Semarang. Using the Training of Trainer (ToT) approach, the program equips teachers with skills such as using adaptive learning tools and AI-based evaluation systems. The study employs a mixed-methods approach involving practical training and result evaluation. The findings reveal improved digital literacy and confidence among teachers in using AI for interactive learning. In conclusion, AI has great potential to transform education, but its success depends on comprehensive, ethical, and sustainable strategies. The ToT program serves as a strategic step to empower teachers to face educational challenges in the digital era.

Organic farming has increasingly become a preferred choice in sustainable agricultural systems due to its significant benefits for environmental balance and quality. One of the key elements in organic farming is soil microorganisms, which play a crucial role in enhancing soil fertility and supporting plant health. Soil microorganisms, such as nitrogen-fixing bacteria, phosphate-solubilizing microbes, mycorrhiza, and organic matter decomposers, contribute significantly to fertilization efficiency and nutrient availability, as well as improving plant resistance to pathogens. The utilization of soil microorganisms as biofertilizers can reduce dependency on chemical fertilizers, mitigate environmental pollution, and increase agricultural productivity sustainably. Furthermore, soil microorganisms can improve soil structure, extend root longevity, and stimulate plant growth. The selection of appropriate microorganisms according to soil conditions and intended use is essential to maximize their benefits. Therefore, the application of soil fertility-promoting microorganisms as part of sustainable agricultural technology holds great potential to enhance environmentally friendly and efficient agricultural outcomes.

This study investigates how psychomotor domain evaluation contributes to enhancing high-level skills in Islamic Religious Education (PAI) at SMA Muhammadiyah 2 Gemolong. Psychomotor evaluation, encompassing physical skills and activities, plays a vital role in helping students understand religious principles theoretically and apply them in daily life. Observation, interviews, and documentation served as the primary tools in this qualitative and descriptive research. The findings reveal that psychomotor evaluation aids students in developing Islamic skills such as critical thinking, problem-solving, and decision-making. Students also benefit from evaluation methods like observation, practice tests, and simulations. This study is expected to provide practical recommendations for improving the quality of PAI learning and establishing a comprehensive evaluation system. Furthermore, it aims to assist teachers in shaping students with both academic competence and practical skills. 

Financial information systems play a crucial role in managing and processing company financial data. However, manual data collection and processing often require time and are prone to errors. This study aims to optimize financial information systems by utilizing microcontrollers in the automation of data collection and processing. The method used involved the development of a microcontroller-based prototype system to automate real-time financial data monitoring and reporting. The results showed that the use of microcontrollers significantly improved the efficiency and accuracy of financial data processing, while reducing the time needed for reporting. In conclusion, a microcontroller-based system can be an effective solution to enhance the quality and speed of financial data processing in companies.

This study aims to identify obstacles and opportunities in the development of Micro, Small, and Medium Enterprises (MSMEs) in Mojokerto Regency, Indonesia from a macroeconomic perspective. Using the Systematic Literature Review (SLR) method, this study analyzes various literature and secondary data from national and international sources. The research findings show that MSMEs in Mojokerto Regency face several major obstacles, including limited access to financing, lack of digital literacy, inadequate infrastructure, and challenges in improving the quality of human resources. On the other hand, there are significant opportunities for MSME development through the use of digital technology, government policy support, and export market development. From a macroeconomic perspective, the success of MSME development in Mojokerto will not only have an impact on improving the welfare of local communities but can also contribute to regional and national economic growth. Recommendations from this study include increasing access to financing, accelerating the development of digital infrastructure, and strengthening the capacity of MSME actors through entrepreneurship training and technological literacy. By overcoming these obstacles and utilizing existing opportunities, MSMEs in Mojokerto Regency have the potential to become a driving force for a stronger and more sustainable economy.