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The management of borrowing and returning goods in government institutions is still largely carried out manually, which often gives rise to various problems, such as difficulties in tracking borrowing histories, the high risk of recording errors, and the lack of transparency regarding the availability of goods. This condition indicates the need for support from an information system that is capable of assisting the recording process and inventory management in a more structured, systematic, and easily monitored manner. This research aims to design a prototype of a goods borrowing and returning application as an initial solution to these problems as well as a preliminary representation of a system that can be further developed by the institution. The research method used is a Research and Development (R&D) approach with a prototype Software Development Life Cycle (SDLC) model, which allows system development to be carried out gradually and flexibly in accordance with user needs. Data collection was conducted through observation and interviews to obtain an overview of the ongoing work processes and to identify the required system needs. The collected data were then analyzed as the basis for designing the system workflow, data structure, and user interface design. The results of this research are in the form of an application prototype that represents the main system features, including goods borrowing, goods returning, availability checking, goods data management, and report generation.

This community service activity was conducted at PT Danny Karya Sukses, a newly established distribution company specializing in stainless steel kitchen equipment in Batam City, which faced challenges in managing inventory due to the use of manual recording systems and the absence of standardized operational procedures. These conditions led to a high risk of data inaccuracies, stock discrepancies, and inefficiencies in operational coordination. The objective of this program was to design and implement a standardized Inventory Standard Operating Procedure (SOP) integrated with a digital inventory management system using Zoho Inventory. The methods employed included interviews, field observations, documentation studies, and literature reviews to identify operational needs and design appropriate solutions. The implementation process involved SOP development, system configuration, employee training, and operational assistance. The findings indicate significant improvements in inventory accuracy, real-time stock monitoring, work efficiency, and interdepartmental coordination between administration, warehouse, and sales divisions. The adoption of Zoho Inventory reduced manual errors, accelerated stock reporting, and strengthened internal control mechanisms. The implications of this activity demonstrate that the integration of digital inventory systems with clear SOPs can serve as a strong operational foundation for newly established distribution companies, supporting sustainable business growth and enhanced competitiveness.

MSMEs in Ciawi village generally conduct transactions in their business only relying on simple work and through direct buying and selling transactions and there is no recording system that complies with bookkeeping regulations in accounting or only debit credit, so it is very difficult to know the details of cash in and cash out. The service method used is the ABCD Method (Asset-Based-Community-Driven) by accompanying participants to delve deeper into digital marketing and training MSMEs in cash flow-based bookkeeping, including: cash flow, income statement, capital change report, cost of goods sold, and break event point (BEP) digitally. The results of this digital marketing mentoring and cash flow-based bookkeeping preparation are able to prove that MSMEs in Ciawi village can know the details about digital marketing and digital finance regarding the calculation of financial reports, especially knowing the actual profit and loss report, and cash flow of cash expenditures and cash income.

This study aims to analyze the operational and marketing strategies of UMKM Bolu Kambu Daeng Rosi in enhancing the competitiveness of traditional food products in Barru Regency, South Sulawesi. The research uses a descriptive qualitative approach with a case study method, through guided observation, semi-structured interviews, and documentation. The findings show that the enterprise's strengths lie in its culturallybased product differentiation and strong customer loyalty. However, the business still faces challenges in managerial aspects, digital promotion, and operational recording. SWOT analysis highlights the importance of strengthening production systems and applying simple marketing strategies to expand market reach. In addition, a daily profit and loss estimation shows a relatively high profit margin, though not yet supported by a documented financial system. The main recommendation is the need for gradual managerial transformation through simple financial record-keeping, basic visual promotion, and technology adaptation aligned with the owner's capacity. This research is expected to contribute to the development of local culinary-based MSMEs rooted in cultural heritage.

The growth of the digital economy has accelerated the development of online shops as part of digital MSMEs; however, this growth has not been fully supported by systematic financial management practices. This study aims to analyze financial management strategies applied by online shops in Parepare City based on four main indicators: financial planning, recording, reporting, and control. This research employed a qualitative approach within a postpositivist paradigm. Data were collected through participatory observation, semi-structured interviews, and documentation from five online shops selected using purposive sampling. Data analysis followed an interactive model consisting of data reduction, data display, and conclusion drawing, while data credibility was ensured through source and method triangulation. The findings reveal that financial management practices have been implemented by all research objects but remain at a basic level. Financial planning is primarily short-term and experience-based, financial recording is predominantly manual, financial reporting does not yet include formal profit and loss analysis, and financial control lacks measurable quantitative indicators. These results indicate that the main challenge in online shop financial management lies not in the absence of financial practices, but in the quality of implementation and the use of financial data for strategic decision-making. This study is expected to contribute empirically to the literature on digital MSME financial management and provide practical guidance for online shop owners to improve sustainable financial management practices.

One type of contract that is very important for the operations of Islamic financial institutions, especially for benefit-based services such as multi-service financing and gold pawnbroking. However, in its application, several problems continue to arise. The most prominent is the incompatibility with Financial Accounting Standards (PSAK) 107 and other Islamic accounting standards in terms of recording and disclosing ijarah transactions. This condition can cause the financial statements of Islamic financial institutions to be less transparent and accountable. Therefore, this study aims to examine how ijarah contracts are used and to what extent the application of ijarah accounting helps Islamic financial institutions become more financially transparent. The research was conducted by reviewing relevant literature, including the provisions of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), PSAK 107, and the fatwa of the Indonesian Ulema Council's National Sharia Board (DSN-MUI). The study shows that the proper use of ijarah accounting, which includes the recognition of ujrah income, the recording of asset gains, and the consistent disclosure of costs, can increase information transparency and stakeholder confidence in financial reports.

This study aims to develop a web-based inventory information system to facilitate inventory data management and improve operational efficiency at Toko Anugerah Sticker. Currently, inventory management is still performed manually using paper, which complicates monitoring stock, recording incoming and outgoing items, and preparing reports accurately and promptly. To address these issues, the system was developed using the Waterfall method, consisting of five stages: requirement, design, implementation, verification, and maintenance. PHP was employed as the programming language for system development, while MySQL served as the database for storing inventory data. The system was tested using Blackbox testing to unsure that each function worked as expected. The result show that the web-based inventory information system successfully replaced the manual process, making inventory management more effective and efficient. It also enables real-time stock monitoring and generates reports faster and more accurately. The implementation of this system is expected to improve the quality of inventory data management at Toko Anugerah Sticker in the future.

This study analyzes and designs a dual-role web-based ordering information system to optimize order management at Sunrise Bakery. This SME currently faces inefficiencies due to manual recording. The system, developed using the SDLC Waterfall method with PHP and MySQL, serves two main actors: customers, who can order online, browse catalogs, track orders, and pay digitally; and administrators (admin, cashier, owner), who manage products, update stock, input in-store orders, generate daily/monthly sales reports, and manage user access. Black Box Testing confirms all core functions work correctly. The system successfully addresses manual process shortcomings by improving data accuracy and providing real-time monitoring for both customers and management. It offers a comprehensive digital solution to enhance operational efficiency and service quality. Limitations include the lack of integrated digital payment gateways and external messaging. Future development should incorporate payment gateways (e.g., OVO, GoPay), WhatsApp notifications, a mobile application, and predictive analytics for sales and stock forecasting.

Energy efficiency in water heaters is a crucial factor in ship operational environments due to limited electricity resources that rely on generators. This study aims to design and build an IoT-based water heater monitoring system with an innovative heat storage medium in the form of a mixture of silica sand and paraffin wax to improve thermal efficiency. Although previous studies have developed temperature monitoring and control systems in IoT-based water heaters, this study specifically fills this gap by analyzing the performance of adding silica sand to overcome the low thermal conductivity of paraffin wax. Using the Research and Development (R&D) method, this system was built with an ESP32 microcontroller as the control center, a DS18B20 temperature sensor for accurate measurements, and the Blynk and Google Sheets platforms for real-time monitoring and data recording. Performance testing was conducted by comparing the water heating rate between pure paraffin wax media and the mixed media. The results showed that the monitoring system functioned reliably, and the main finding proved that the addition of silica sand to paraffin wax significantly increased heating efficiency. This was clearly seen from the reduction in time required to raise the water temperature to 40°C, from 2.5 hours to only 1 hour in the second heating cycle. The results of this study indicate that the integration of silica sand and paraffin wax media with IoT technology can increase the efficiency of water heaters and provide an innovative solution for energy-efficient and environmentally friendly temperature control.

This study addresses the urgent need for digital transformation at Percetakan Rajawali, a printing company currently reliant on manual order processes, which leads to service delays, recording errors, and lack of transparency. The research aims to design and implement a web-based online ordering information system to facilitate customer orders, accelerate confirmation and order tracking, and improve the efficiency of order data management. Adopting the linear and sequential Waterfall methodology, the study progressed through stages of system analysis, design, coding, testing, and maintenance. The key findings include the successful design of a comprehensive system featuring product catalogs, an online ordering module with real-time cost calculation, integrated payment management, and an admin dashboard for order processing. The system is designed with user-centered and secure principles, expected to significantly enhance operational efficiency, service speed, and customer satisfaction by providing an integrated, transparent, and accessible online ordering platform.

This research examines the application of the Elliptic Curve Digital Signature Algorithm (ECDSA) in a blockchain system as a security solution for digital payment systems in Indonesia. Using a descriptive-qualitative approach based on literature review and conceptual simulations using Python, this study discusses the working principles of ECDSA, its advantages over other digital signature algorithms, and the challenges of its adoption in Indonesia. The results show that ECDSA provides high cryptographic efficiency, maintains transaction authenticity and integrity, and supports a transparent decentralized system. The academic simulations include not only KYC processes, top-ups, transactions, validation by validators, and block recording, but also demonstrates the formation of an interconnected multi-level blockchain and tests scenarios for rejecting manipulated or invalid transactions. The contribution of this research lies not only in the theoretical review but also in the implementation illustrations that can be used as a basis for education and the initial development of blockchain-based digital payment systems. The research results show that ECDSA is capable of providing a high level of efficiency in the encryption and transaction verification process, maintaining data integrity and authenticity, and supporting a decentralized and transparent system. The academic simulations included the KYC process, wallet creation using ECDSA keys, balance top-ups through bank integration, transaction creation and validation, and block recording in the blockchain. Specifically, the simulations successfully demonstrated how new blocks are added to the chain by referencing the previous block's hash, as well as how transactions with corrupted signatures, manipulated amounts, or insufficient balances are automatically rejected by the validator consensus mechanism, maintaining system integrity. This research contributes not only theoretically, but also through conceptual representations that can be used as an educational foundation and for the initial development of blockchain-based digital payment systems in Indonesia.

Tuberculosis (TB) is one of the infectious diseases that remains a public health problem in Indonesia, including in West Java Province, which has a large population and high mobility. This condition has the potential to increase the risk of transmission and cause variations in the distribution of cases between districts and cities. This study aims to map the distribution of TB cases across all districts and cities in West Java Province from 2022 to 2024 using a spatial analysis approach. This analysis was conducted to describe the geographical distribution of cases, identify patterns of spread, and determine areas with relatively high or low case rates. TB data was obtained from routine recording and reporting by health facilities in West Java, then integrated with population and administrative boundary data. The results of the analysis provide information on case distribution patterns between regions and trends in case changes from year to year. The findings of this study are expected to serve as a basis for local governments in formulating more targeted TB prevention and control strategies, through a focus on interventions in areas with a high case burden, as well as optimizing sustainable public health programs in West Java Province.  

This study analyzes the sociolinguistic phenomena of code-switching and code-mixing in the academic context of students in Pekalongan, Central Java. As a region with diverse backgrounds dominated by the Pekalongan dialect (Ngapak Javanese), interactions between students create space for complex language dynamics. This study aims to identify variations, roles, and factors that cause code-switching and code-mixing in student interactions. The method applied is descriptive qualitative with data collection through inactive participant observation, recording, and in-depth interviews at various universities in Pekalongan. Data analysis is carried out through the steps of data reduction, data presentation, and verification using triangulation techniques. The results show that the application of language codes is divided into two categories: an internal category that includes Indonesian and regional languages (Javanese), and an external category that includes foreign languages (English or Arabic). Code-mixing can be found at the word, phrase, and clause levels. The main factors that drive this phenomenon include participants, conversation themes, situational circumstances, and the purpose of communication in building solidarity among group members (ingroup).  The Pekalongan dialect plays a crucial role as a means of communication to build closeness and demonstrate local identity, amidst the need to use formal language on campus. This research concludes that code-switching and code-mixing are not merely linguistic phenomena, but also ways in which students adapt socially to balance their cultural identity with academic demands.  

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This study analyzes the sociolinguistic phenomena of code-switching and code-mixing in the academic context of students in Pekalongan, Central Java. As a region with diverse backgrounds dominated by the Pekalongan dialect (Ngapak Javanese), interactions between students create space for complex language dynamics. This study aims to identify variations, roles, and factors that cause code-switching and code-mixing in student interactions. The method applied is descriptive qualitative with data collection through inactive participant observation, recording, and in-depth interviews at various universities in Pekalongan. Data analysis is carried out through the steps of data reduction, data presentation, and verification using triangulation techniques. The results show that the application of language codes is divided into two categories: an internal category that includes Indonesian and regional languages (Javanese), and an external category that includes foreign languages (English or Arabic). Code-mixing can be found at the word, phrase, and clause levels. The main factors that drive this phenomenon include participants, conversation themes, situational circumstances, and the purpose of communication in building solidarity among group members (ingroup).  The Pekalongan dialect plays a crucial role as a means of communication to build closeness and demonstrate local identity, amidst the need to use formal language on campus. This research concludes that code-switching and code-mixing are not merely linguistic phenomena, but also ways in which students adapt socially to balance their cultural identity with academic demands.  

The attendance recording system at PLN ULP Tanjungbalai still relies on manual, paper-based methods, resulting in delays in data recap, reduced efficiency, and a high potential for recording errors. This condition affects the accuracy of employee attendance information, which is essential for administrative activities and managerial decision-making. Based on these issues, this practical work aims to design and develop a web-based e-attendance application as a solution to enhance efficiency, processing speed, and the accuracy of attendance recapitulation. The system was developed using PHP as the programming language and MySQL as the database management system, following several stages including requirement analysis, system design using UML, and implementation of a web-based user interface. The application provides essential features such as user login, daily attendance recording, employee data management, attendance notes (permission, sickness, etc.), and automatic attendance report generation. The system is designed for two types of users—Admin and Employees—each with specific access rights. The implementation results indicate that the e-attendance application significantly improves the efficiency of attendance administration at PLN ULP Tanjungbalai. Data collection and recapitulation become faster, more structured, and less prone to errors, while also enabling administrators to monitor employee attendance in real time. Therefore, this web-based e-attendance application serves as an effective solution to support operational activities and enhance the quality of employee attendance management.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

Toko Jahit SA’aminah is a business engaged in tailoring services and the sale of sewing supplies that still manages data manually using record books. This condition causes several problems, such as slow data recording, the risk of data loss or damage, difficulties in monitoring the status of tailoring work and inventory, as well as obstacles in preparing tailoring service and sales reports. This study aims to design and develop a web-based tailoring service and sales information system to optimize the effectiveness and efficiency of operational performance. The system development method used is the waterfall method, which includes the stages of requirements analysis, system design using UML (Use Case Diagram, Activity Diagram, and Class Diagram), implementation using the Laravel framework with the PHP programming language and MySQL database, as well as system testing using the Black Box Testing method. The results show that the developed system is able to facilitate the management of tailoring service and sales data, monitor the status of tailoring work, check the availability of sewing supplies, and accelerate the preparation of tailoring service and sales reports to be submitted to the owner of Toko Jahit SA’aminah.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.