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This research is motivated by problems arising from organizational performance caused by transformational leadership, internal control systems, and innovation. This study aims to determine the factors that influence organizational performance. The approach in this study uses quantitative. Data were obtained from employees of the Kertosono Community Health Center. The sampling technique used saturated sampling. The population in this study was all 62 employees of the Kertosono Community Health Center. The sample in this study was 62 employees who work at the Kertosono Community Health Center. The research method used was multiple linear regression analysis. The results of the partial test study indicate that the variables of transformational leadership, internal control systems, and innovation partially have a significant effect on organizational performance. Based on the results of the simultaneous test, it is known that the variables of transformational leadership, internal control systems, and innovation simultaneously have a significant effect on organizational performance. The results of this study are expected to be used as a reference for the Kertosono Community Health Center to always improve its transformational leadership style, strengthen its internal control system, and develop a culture of innovation that can affect organizational performance.

This study aims to examine the practice of kesah as an effort to control oneself in the Persaudaraan Setia Hati Terate (PSHT) Branch of Pulau Panggung Regency, Tanggamus and to examine it from the perspective of moral Sufism. Kesah in the context of PSHT is not only a form of physical or spiritual exercise, but also a manifestation of the process of tazkiyatun nafs (purification of the soul) to achieve noble morals. This study uses a qualitative approach with a descriptive qualitative type. Data collection techniques are carried out through observation, in-depth interviews, and documentation. and documentation. The results of the study indicate that the practice of kesah is a means to train patience, reduce anger, and strengthen self-control of PSHT members in facing life's challenges. From the perspective of moral Sufism, kesah reflects the process of internalizing values ​​such as patience, humility, and sincerity which contribute to the formation of a balanced spiritual personality. Thus, kesah is not only part of self-defense training, but also a method of developing the soul towards a person with noble morals in accordance with the teachings of moral Sufism.  

This study aims to gain an in-depth understanding of the implementation of bread product quality control in the Pastry Section of Harris Hotel & Conventions Bundaran Satelit Surabaya, covering four main aspects: raw materials, production process, storage, and presentation. Furthermore, this study focuses on understanding the Standard Operating Procedures (SOPs) for bread production operations and the level of implementation of these SOPs in daily work practices. The research method used is descriptive qualitative, with data collection techniques through direct field observation, interviews with pastry section staff, and documentation related to bread production activities. The results show that bread product quality control is carried out comprehensively. In the initial stage, raw material selection is carried out strictly to ensure quality, freshness, and food safety. The production process is carried out according to standard procedures, paying attention to equipment cleanliness, processing techniques, and timeliness, resulting in products that are consistent in taste and texture. The storage stage is also carried out hygienically with a system for arranging ingredients and finished products that pay attention to temperature, humidity, and cleanliness of the storage room. In the final stage, bread is served with good aesthetic standards while maintaining food safety aspects, thus adding value to the hotel guest experience. The bread production operational SOP has been systematically developed and serves as an important reference for all pastry section employees in carrying out their daily tasks. Employee compliance with the SOP is high, although challenges remain, such as limited trainee skills and delays in raw material supplies from suppliers. These challenges can usually be overcome through direct supervision, internal training, and good communication with material suppliers. Overall, the implementation of quality control and bread production SOPs at Harris Hotel & Conventions Bundaran Satelit Surabaya has been running smoothly and consistently.

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

Accurate battery modeling is crucial for the development of battery-based energy storage systems, especially for real-time control and energy management applications. This study proposes a dynamic parameter modeling approach for LiFePO₄ batteries using a first-order Thevenin equivalent circuit model. Parameter estimation is performed to obtain the internal battery parameters based on the Thevenin model, and the parameter dynamics are derived using the Euler numerical method to represent battery behavior during charging and discharging processes. Model validation is conducted by comparing the predicted terminal voltage with actual measurements using root mean square error (RMSE) and mean absolute error (MAE) as evaluation metrics. The results show that the model accurately captures the battery dynamics, with an RMSE of 0.233 and an MAE of 0.047. Therefore, the proposed model is suitable for real-world applications that require accurate and dynamic estimation of internal battery parameters.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

Batam City, as an industrial hub in the Riau Islands Province, plays a vital role in the region’s economic growth. However, a surge in inflation can affect investment interest, as investors tend to avoid areas with economic uncertainty. One of the main contributors to inflation in Batam is the food component, which experiences high demand, especially during certain periods such as religious holidays and the arrival of international tourists. Batam, which is not a food-producing area, faces significant challenges in meeting agricultural needs and currently remains dependent on supplies from outside the region. Geographic constraints, such as inefficient logistics, weather disruptions, and institutional weaknesses in the food sector, further aggravate inflation control efforts. In addition, hilly terrain and less fertile land limit the types of crops that can be cultivated, making food price stability critically important. This study aims to evaluate the effectiveness of the Low-Cost Market Operation Team Program (Tim Operasi Pasar Murah) in Batam City in 2024. The method used is Sequential Explanatory Design with a mixed-methods approach. Quantitative findings indicate that the average success rate of the program is 85.93%, with a target achievement rate of 90.12% and a satisfaction level of 86.11%. Qualitative results suggest that the policy of conducting low-cost market operations has been appropriate and carried out by authorized institutions, with strong collaboration between the government and the private sector. The program has succeeded in maintaining price stability ahead of the fasting month and Eid al-Fitr, receiving positive responses from the community and demonstrating good internal coordination. In conclusion, the low-cost market operation program in Batam City has been effective in curbing inflation before the fasting month and Eid al-Fitr. However, for comprehensive inflation control, relying solely on this program is insufficient. Additional strategies are needed to ensure sustainable food price stability.

This study aims to analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

Millions of workers die or are injured every year. The telecommunications sector, including internet access installation, faces high hazards such as heights and electricity. Job Safety Analysis (JSA) is a crucial tool for identifying hazards and controlling risks. This study aims to determine the description of JSA implementation in outdoor internet access installation survey work at Biznet Cirendeu in 2025. This descriptive observational qualitative research uses in-depth interviews with key informants (HSE Officer) and main informants (field technicians), direct observation with a checklist, and internal JSA document review. Source and method triangulation are used for data validity. Identified potential hazards include fall risks, electric shock, ergonomic injuries, and contact with sharp objects. The likelihood of incidents is generally small to moderate, but the severity can vary from mild to fatal. Risk control has been applied through PPE and administrative controls, but there are still challenges in compliance and optimization of engineering/substitution controls. The implementation of JSA at Biznet Cirendeu has followed the stages of risk identification, assessment, and control, but requires strengthening worker compliance and developing higher controls. It is recommended to improve PPE/SOP supervision, optimize engineering/substitution controls, update JSA documents, and strengthen OHS culture.

This study aims to improve the performance of roadside supervision services for Baggage Towing Tractor (BTT) movements at Kualanamu International Airport, Deli Serdang. The research background is based on the high level of operational risk on the airside, which requires strict supervision of Ground Support Equipment (GSE) vehicles. The method used is descriptive qualitative with data collection techniques in the form of direct observation, semi-structured interviews, and field documentation. The results of the study indicate that violations of Standard Operating Procedures (SOP) such as excessive speeding, inappropriate lane use, and compliance with procedures are still common. The main causes include lack of training, weak monitoring systems, and low awareness of safety culture. From the results of the observation, it was found that supervision is still manual and not optimally supported by monitoring technology such as CCTV with a real-time integration system. In addition, the number of supervisory personnel is also not able to cover the entire service area of the road which is quite extensive, especially during peak operating hours. The lack of a firm reward and punishment system also contributes to the low discipline of BTT drivers. Interviews with several BTT operators showed that they have not received regular safety training, and most do not understand the importance of complying with established signs or markings. Therefore, it is recommended that airport authorities implement a monitoring system through the use of sensor-based technology and GPS tracking, as well as increase the intensity of occupational safety training. Furthermore, a dedicated unit should be established to continuously monitor GSE movements and integrate a digital reporting system to ensure prompt action on violations. Improving safety culture can also be achieved through internal campaigns and ongoing outreach.

The increasing vulnerabilities of modern enterprise network security systems highlight the necessity of adopting a more comprehensive and adaptive security approach than traditional VPN infrastructures. This study explores the design and implementation of Zero Trust Network Access (ZTNA) using the Cloudflare platform at PT FHI, focusing on addressing the weaknesses caused by uncontrolled remote access and legacy security models. The research adopts an experimental methodology based on the Network Development Life Cycle (NDLC), which includes systematic phases such as needs analysis, architectural design, system implementation, testing, and performance evaluation. Data were collected through structured interviews with IT managers and security specialists, direct observation of network logs, and comprehensive testing involving three different categories of end users. The findings demonstrate significant improvements in role-based access control, granular authentication, and the elimination of unrestricted access to internal resources. Additionally, real-time monitoring and alerting features available through the Cloudflare dashboard enhance visibility and responsiveness to potential threats. The implemented system successfully applies the “never trust, always verify” principle by blocking unauthorized access attempts, enforcing continuous validation, and producing detailed audit logs. Performance evaluation results confirm stable connections, acceptable latency for critical business applications, and an overall improvement in network security posture while maintaining operational productivity across departments..

Internet of Things (IoT)-based digital transformation has become a major catalyst in improving the efficiency of operational systems in various sectors, including the modern retail industry. One of the common logistics problems found in supermarket environments is the accumulation of unorganized shopping trolleys, which can hinder service flow and increase staff workload. This study presents a design of an IoT-based autonomous smart trolley system and automatic navigation to address these problems in a structured manner. The system design utilizes the integration of ESP32 and Arduino UNO microcontrollers, ultrasonic sensors for distance detection, line sensors for automatic path navigation, and Raspberry Pi modules for visual image processing in location tracking. The system is designed to be able to independently reposition the trolley to a predetermined parking station. Conceptual analysis shows that this system has significant potential in reducing operational costs, increasing labor efficiency, and strengthening customer service automation. Initial evaluation of technical and economic feasibility aspects strengthens the opportunity for widespread system implementation in the future. This design is the first step in developing a smart retail solution based on adaptive technology that is in line with the principles of Society 5.0. Furthermore, the development of this smart trolley system also considers user safety and comfort through additional features such as anti-collision sensors, an early warning system in the event of technical problems, and a manual control option as an alternative in emergency situations. The integration of Internet of Things-based technology also enables real-time monitoring and management systems through a web-based dashboard or mobile application, which can be accessed by supermarket management for operational analysis. Thus, this system not only addresses internal logistics needs but also contributes to improving the overall customer experience.

This study aims to synthesize the results of previous research on Good University Governance (GUG) and Higher Education Performance through Systematic Literature Review (SLR). This research using SLR presents quantitative data to determine the development of the issue of GUG and Higher Education Performance. There are several parameters used, namely journal sources, variable mapping, theory, type of university and research approach.  The results of this study show that there are 31 articles originating from accredited national and non-ranked national journals during the period 2020-2024. Topics related to internal audit, college performance, GUG, internal control, organizational commitment, and risk management.Agency Theory was the most widely used theory and the dominant use of quantitative methods in GUG and College Performance.Private Universities are the most widely researched universities on the issue of GUG and Higher Education Performance. This study contributes significantly to the map of previous research in a structured manner in the form of a list of independent, dependent, moderating, and mediating variables as determinants, consequences, and moderation-mediation so that through the relationship map, this study provides input for the topic of GUG and Higher Education Performance that still needs to be explored. This study has a limitation in that it is an interpretative study and therefore the findings are limited to i.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

The phenomenon of bullying that occurs in the pesantren environment is not only a social problem, but also reflects a crisis in the internalization of Islamic educational values. This study aims to examine the dynamics of bullying in Islamic boarding schools from a psychosocial perspective and Islamic educational values. With a literature study approach and qualitative content analysis, this study explores various theories, empirical findings, and expert views obtained from relevant journals, books, and scientific works. The results of the study show that the practice of bullying in pesantren often stems from power relations that are institutionalized through the hierarchy structure of seniority, as well as weak supervision of the process of internalizing Islamic values among students. The values of Islamic ukhuwah, justice, and compassion that should be the spirit of Islamic education are often eroded by a culture of silence, neglect, or even the wrong perception that bullying is part of discipline. In fact, the concept of Islamic education not only emphasizes the mastery of the knowledge of tools (tsaqafah), but also the formation of intellect ('aqliyah), soul (nafsiyah), and Islamic personality (syakhsiyah Islamiyah) based on a strong aqidah. Bullying prevention requires deeper Islamic character education, strengthening social control, and psychosocial approaches to maintain mental and spiritual balance of students. The implications of this study emphasize the importance of a holistic and civilized pesantren management strategy, by fostering an anti-bullying culture, creating a safe, harmonious, and harmonious learning environment that is in line with the main goals of Islamic education. Thus, pesantren are expected to be able to form students who are not only intellectually intelligent, but also have noble morals, high social spirit, empathy, and have a strong Islamic personality and full of integrity.

This study aims to analyze the impact of internal control systems and service quality on accountability and work culture at LP3I Banda Aceh. Specifically, it investigates how internal control systems influence accountability and work culture, as well as the effect of service quality on both accountability and work culture. Additionally, the research explores the role of work culture as a moderating variable in the relationship between internal control systems, service quality, and accountability. The study involves two exogenous variables, namely internal control systems and service quality, and one endogenous variable, accountability. Work culture is treated as a moderating variable. The research population includes employees and lecturers at LP3I Banda Aceh, with a total of 53 respondents in the sample. The analysis was conducted using Structural Equation Modeling (SEM) with PLS 3.0 software. The findings reveal that both internal control systems and service quality partially affect accountability and work culture. More specifically, internal control systems have a positive effect on accountability, indicating that effective internal controls contribute to higher levels of accountability within the institution. Likewise, service quality also influences accountability, suggesting that improving the quality of services leads to better accountability outcomes. Furthermore, work culture is shown to have a significant impact on accountability, reinforcing the idea that a positive work culture fosters higher levels of accountability. Importantly, the study demonstrates that work culture acts as a moderating variable, enhancing the relationship between internal control systems, service quality, and accountability. This indicates that a strong work culture can amplify the positive effects of internal control systems and service quality on accountability, contributing to the overall effectiveness of the institution.

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.