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This study identified the use of abbreviations in Medical Treatment Consent Forms (SPTK) at X Hospital Indonesia. A quantitative cross-sectional descriptive approach was applied to 76 SPTKs in September 2024, and questionnaires were administered to 30 patient-responsible physicians (DPJP). The results showed that 75% of SPTKs contained abbreviations, even though 97% of respondents understood the risk of miscommunication to patient safety. The state of the art includes accreditation standards that prohibit the use of abbreviations in informed consent, with global orthopedic studies reporting a decrease from 54% to 22% after educational interventions, as well as Indonesian regulations, namely Peraturan Mentri Kesehatan (Permenkes) Republik Indonesia No. 24/2022, which emphasizes that medical records must be complete. The novelty lies in the first empirical analysis in Indonesian hospitals to reveal the disparity between high physician knowledge and low documentation compliance, contributing to the development of evidence-based monitoring for patient safety. These findings support recommendations for daily review of SPTK, ongoing socialization, and integration of digital checklists to reduce medical errors.

Rapid technological change in the digital era has reshaped the nature of organizational innovation, requiring firms not only to innovate but also to align their innovation activities with technological developments and market dynamics, a capability referred to as Techno-Resonance Innovation Capability (TRIC). Although Knowledge Management (KM) has been widely recognized as a driver of innovation, studies that explicitly link KM to the development of techno-resonant innovation remain limited. This study aims to address this gap by systematically reviewing the literature to examine how KM contributes to innovation capability and how this relationship evolves toward TRIC through absorptive capacity. Using the systematic literature review methodology proposed by Tranfield et al., this study follows three stages planning, conducting, and reporting the review to identify, evaluate, and synthesize relevant studies on KM, absorptive capacity, innovation capability, and techno-resonance. The findings indicate that innovation capability emerges from interconnected KM processes, including knowledge acquisition, sharing, storage, and application, which form the organizational infrastructure for innovation. Absorptive capacity is identified as a key bridging mechanism that enables organizations to transform managed knowledge into innovative outcomes by enhancing their ability to acquire, assimilate, transform, and exploit technological knowledge. This study concludes that integrating KM and TRIC through absorptive capacity extends conventional innovation capability models and provides a stronger theoretical explanation of innovation in technology-driven and digitally dynamic environments.

Penelitian ini dilakukan untuk mengevaluasi sejauh mana implementasi Sistem Informasi Akuntansi (SIA) digital berkontribusi pada peningkatan kualitas laporan keuangan yang dihasilkan oleh penjual E-Commerce. Penelitian ini menerapkan kerangka kuantitatif menggunakan metode survei terhadap 119 penjual E-Commerce yang telah mengimplementasikan SIA digital. Data dikumpulkan melalui kuesioner, pengolahan data selanjutnya dilakukan melalui prosedur regresi linier sederhana dengan bantuan aplikasi SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat kinerja SIA digital memberikan pengaruh positif dan signifikan secara statistik terhadap standar laporan keuangan. Hasil ini menegaskan bahwa adopsi mekanisme akuntansi digital yang berfungsi dengan baik mampu meningkatkan relevansi, keandalan, ketepatan waktu, dan keterbandingan keluaran pelaporan keuangan. Dengan demikian, pemanfaatan SIA digital secara optimal memainkan peran penting dalam meningkatkan kualitas pelaporan keuangan bagi penjual E-Commerce.

This study aims to design a web-based information system for vehicle management and monitoring at Bengkel Merdeka Motor, which previously relied on manual recording processes. Manual data management caused several problems, including data loss, inaccurate records, difficulties in monitoring service progress, and delays in report generation. This research applies the Object-Oriented Analysis and Design (OOAD) method supported by Unified Modeling Language (UML) to analyze system requirements and design the proposed system. The research methodology includes requirements analysis, analysis of existing and proposed systems, system design, and user interface design. The proposed system integrates vehicle data management, service offers, work orders (SPK), service progress monitoring, invoice generation, and automatic monthly reporting into a single web-based platform. The results show that the designed system improves data accuracy, operational efficiency, and transparency of service information. In addition, real-time monitoring features support better coordination between administrators and mechanics. The implementation of this system is expected to enhance service quality, reduce administrative errors, and support managerial decision-making at Bengkel Merdeka Motor.

Patient safety is often viewed exclusively as the responsibility of clinical personnel. However, administrative errors occurring during the admission process and documentation stages constitute major contributors to medical risk. This study aims to explore the strategic role of administrative staff in strengthening patient safety culture and mitigating medical risks through effective communication coordination. A narrative literature review was conducted extensively using the Scopus, PubMed, and Web of Science databases, covering publications from 2014 to 2024. Data were analyzed using a thematic synthesis approach. The findings identify four main themes: administrative staff as information gatekeepers, the role of health information technologies (HIS/EMR) in bridging communication gaps, collaboration barriers arising from hierarchical structures, and the need for an Interprofessional Shared Governance framework. Administrative accuracy in the early phases of care is proven to be critical in preventing latent errors with potentially fatal consequences. Strengthening patient safety culture requires the integration of administrative staff through cross-departmental training, standardized communication protocols, and non-punitive incident reporting systems. Administrative staff are not merely bureaucratic support personnel but are key actors within the modern hospital patient safety ecosystem.

Children constitute a vulnerable group requiring protection from sexual crimes, including pedophilia. This research aims to examine criminal law provisions protecting child victims of pedophilia crimes in Indonesia and identify obstacles in their implementation. Using a normative juridical method with statutory and conceptual approaches, the findings demonstrate that legal protection is comprehensively regulated through the Criminal Code (KUHP), the Child Protection Law (Law Number 35 of 2014), Law Number 17 of 2016, and the Electronic Information and Transactions Law (ITE). These regulations provide a strong legal basis both in terms of principal criminal sanctions and additional sanctions such as chemical castration, electronic monitoring device installation, and perpetrator identity disclosure. The regulations also emphasize victims' rights to medical and psychological rehabilitation as well as identity protection. However, implementation faces several obstacles, including low case reporting rates due to stigma and taboo culture, evidentiary difficulties arising from victim trauma, weak inter-agency coordination, limited resources, and the emergence of digital pedophilia modi. Efforts to address these obstacles include strengthening law enforcement capacity, providing child-friendly justice systems, comprehensive rehabilitation services, public legal education, and synergy between government and non-government institutions in child protection.

Access to healthcare services is a crucial determinant in improving community health, particularly in rural areas that face geographic and social challenges. This study aims to describe the accessibility and utilization of healthcare services among residents of Desa Sama Subur, Kecamatan Motui, Kabupaten Konawe Utara. A descriptive quantitative design was employed, with the population comprising all active household heads in the village. A total of 45 household heads were selected using total sampling. Data were collected through face-to-face interviews using structured questionnaires during the 2025 Field Learning Experience (Pengalaman Belajar Lapangan, PBL). Descriptive analysis was conducted and results were presented in frequency distributions and percentages.The findings indicate that the majority of respondents possess health insurance (88.9%); however, the utilization of healthcare facilities remains suboptimal, with only 48.9% having ever accessed services. Perceptions of healthcare accessibility varied, with 51.1% considering it easy and 46.7% reporting difficulty. Motorcycles were the most commonly used mode of transportation (77.8%), and community health centers (Puskesmas) were the most frequently utilized facilities (60.0%). Regarding service satisfaction, nursing staff behavior received the highest satisfaction rating (28.9%), while waiting time remained the main concern. In conclusion, healthcare access in rural communities is multidimensional, influenced not only by health insurance ownership but also by geographic factors, transportation availability, and service experience. Enhancing the utilization of healthcare services requires strengthening primary care and improving physical access to healthcare facilities.

This study aims to describe users' experiences and perceptions regarding the presence of malicious comments on social media, particularly on TikTok and Instagram. Data were collected through an online questionnaire using Google Forms containing eight open-ended questions, then analyzed using a descriptive qualitative approach through thematic analysis. The results showed that all respondents had and frequently encountered malicious comments, especially on viral content or creator accounts with large followings. The most common forms of malicious comments included body shaming, insults, defamation, and belittling and demeaning comments. Respondents expressed various emotional reactions such as discomfort, sadness, anger, and pity, although a small number felt normal due to their familiarity with the phenomenon. Factors that drive someone to make malicious comments include following the crowd (FOMO), envy, personal dislike, and the ease of expressing negative opinions on social media. Malicious comments also impact user comfort, with most feeling disturbed and uncomfortable. Respondents' responses to malicious comments included ignoring, responding positively to reprimands, blocking accounts, or reporting the comments. Respondents also proposed several efforts to reduce malicious comments, such as limiting or closing the comment section and increasing education regarding social media ethics. Overall, this study confirms that malicious comments are a common phenomenon on social media and need to be addressed through better personal awareness and digital literacy.

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.

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.

This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational approach, this study measures the level of risk disclosure through systematic content analysis of companies’ annual reports, while profitability is evaluated using the Return on Assets (ROA) indicator. The analysis is conducted to identify the extent to which transparent risk reporting contributes to improved financial outcomes. The findings indicate a significant positive relationship between risk disclosure and profitability, suggesting that companies providing more comprehensive and detailed risk information tend to achieve higher financial performance. Furthermore, the results demonstrate that transparency plays a crucial role in enhancing investor confidence, strengthening corporate governance, and supporting sustainable business practices, particularly in high-risk sectors such as transportation.

This research aims to test and analyze the influence of tax administration modernization, tax knowledge, tax socialization, and tax sanctions on the compliance of individual taxpayers registered at the Primary Tax Office (KPP Pratama) Atambua. This study is a quantitative research employing a descriptive approach method. The data collection technique used in this research involves distributing questionnaires via Google Form. The sampling method applied is random sampling, with a sample size of 100 individual taxpayers. The analysis method utilized is multiple linear regression analysis. The research results indicate that all four independent variables have a positive and significant influence on individual taxpayer compliance (WPOP), both partially and simultaneously. Modernization enhances compliance through the efficiency of electronic systems such as e-Filing. Knowledge strengthens reporting accuracy with a better understanding of procedures. Socialization builds motivation through easily accessible information via digital and print media. Sanctions create a deterrent effect through awareness of fines and penalties.

Outpatient services at community health centers experience a high and dynamic service burden influenced by evolving disease patterns in the community. However, the use of disease pattern data to support outpatient service management remains limited and is often restricted to administrative reporting purposes. This community service activity aimed to enhance the capacity of health workers and managers at Darussalam Community Health Center to utilize disease pattern data as a basis for managing outpatient service burden. A community-based participatory approach was applied through mentoring, training, and hands-on practice in data analysis using routine data from the Integrated Recording and Reporting System of Community Health Centers (SP2TP). The subjects of the activity were health workers and managerial staff at Darussalam Community Health Center. The results demonstrated an improvement in participants’ understanding and ability to analyze disease pattern data, reflected by an increase in average knowledge scores from a moderate to a high category. Behavioral changes were also observed, including increased data-based discussions, the emergence of internal change agents (local leaders), and the development of collective awareness regarding the importance of data-driven outpatient service management. This community service activity contributed to strengthening outpatient service management and fostering a data-driven work culture at Darussalam Community Health Center.

This study compares two service management models to evaluate the governance of the Wi-Fi network in Dusun Gita Nagari Baru. The main objective is to measure user satisfaction and service quality following the implementation of the COBIT 2019 framework, particularly the DSS02 domain (Manage Service Requests and Incidents). The research employed a mixed methods approach, using historical-comparative document analysis and Likert scale questionnaires distributed to 21 active users. The data were analysed through gap analysis, capability level mapping, and descriptive statistical analysis to identify performance differences between two periods. The results indicate that most indicators in the COBIT 2019 capability model are at Level 4 (Predictable), one indicator reaches Level 5 (Optimising), and another indicator is at Level 3. Indicators directly related to the DSS02 domain, such as ease of reporting, response speed, schedule accuracy, and repair time, demonstrate the most significant improvements. These findings support the hypothesis that implementing COBIT 2019-based governance for DSS02 can enhance user satisfaction and the quality of Wi-Fi network services in rural areas. This study also provides practical recommendations for the sustainable management of digital infrastructure in areas with limited access.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

Labor pain is a significant challenge faced by in-partum mothers, with a prevalence of 70% in Indonesia, and 40% of women reporting severe pain (Central Statistics Agency, 2022). Conventional pharmacological methods often do not provide optimal results and can cause side effects. As a non-pharmacological alternative, oxytocin massage has shown promise in reducing labor pain intensity by stimulating the endogenous production of oxytocin, a natural analgesic hormone. This study aimed to assess the effect of oxytocin massage on labor pain intensity in in-partum mothers at Manado Medical Center Hospital. A pre-experimental design with a one-group pre-test post-test approach was used. The sample consisted of 30 in-partum mothers who met the inclusion criteria. Pain intensity was measured using the Numeric Rating Scale (NRS) before and after a 30-minute oxytocin massage administered by trained health workers. Data were analyzed using a paired t-test. The results showed a significant reduction in pain intensity from an average of 7.23 (SD=1.08) before the massage to 4.63 (SD=1.11) afterward, with a decrease of 2.6 points. The proportion of mothers experiencing severe pain decreased from 50% to 20%, while mild pain increased from 16.7% to 46.7%. The paired t-test revealed a highly significant difference with t=10.274 (df=29), p=0.000 (p<0.05). In conclusion, oxytocin massage is an effective non-pharmacological intervention that can significantly reduce labor pain and improve the birth experience. It can be incorporated into standard maternity nursing protocols to enhance maternal care.

This study aims to analyze how digital transparency, distribution validation, and personalized donor services simultaneously maintain donor trust and loyalty as strategies to mitigate liquidity risk and ensure program sustainability at LAZIS Alharomain Pare Kediri Branch. Using a qualitative descriptive–analytical approach, data were collected through in-depth interviews, observation, and documentation involving management, donors, and beneficiaries. The findings reveal a paradox between the increasing number of donors—from 5,644 in 2020 to 7,955 in 2023—and the financial deficit observed in key programs such as Infaq Sayangi Anak Yatim Dhuafa and Infaq Sahabat Sehat. To address this, the institution implemented three main strategies: real-time digital reporting via social media, multi-layered verification in fund distribution, and personalized communication with donors. These strategies form a trust–loyalty–participation cycle that strengthens program continuity. Theoretical analysis based on Trust Theory and liquidity risk management for zakat institutions shows that public trust functions as a form of social capital capable of compensating for short-term financial liquidity gaps. This study extends the discourse on Sustainable Islamic Philanthropy Governance by asserting that digital transparency serves as both an ethical and strategic instrument to uphold accountability and the sustainability of Islamic philanthropic institutions.

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.

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.