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A high-quality management accounting system provides accurate, timely, and relevant information to support managers in decision-making, planning, and control. Research shows a positive relationship between the quality of management accounting systems and managerial performance. In addition, decentralization, by delegating authority to lower-level managers, allows for faster and more effective decision-making and increases managerial motivation. Effective implementation of these two factors can significantly improve managerial performance and the competitiveness of a company.

Education is an important sector in the development of a country, and effective utilization of educational resources plays a major role in achieving these goals. However, in Indonesia, the utilization of educational resources still faces various challenges, especially related to the unequal distribution of resources between urban and remote areas. This study aims to analyze the utilization of educational resources in Indonesia, both in terms of the quality of educators, educational facilities, and available technology. The research method used is a qualitative approach with descriptive analysis to describe the current conditions and existing challenges. The results of the study show that despite government efforts, there is still a large gap in access to education between developed and disadvantaged areas. Assistance programs such as the School Operational Assistance Fund (BOS) and the Smart Indonesia Program (PIP) have not fully reached areas in need. The quality of educators is also a major obstacle, especially in the 3T (frontier, outermost, and disadvantaged) areas, where many teachers have not received adequate training. In addition, the problem of uneven distribution of educational infrastructure is a major obstacle in creating a conducive learning environment. This study suggests the need for equal distribution of education budgets, improvement of teacher quality through continuous training, and more transparent and efficient management of existing education resources. The implementation of educational technology is also expected to improve the quality of learning in areas with physical limitations. In the long term, more inclusive and locally data-based policies will strengthen Indonesia's education system. This study is expected   Keywords: Educational Resources, Utilization, Quality of Educators Education is an important sector in the development of a country, and effective utilization of educational resources plays a major role in achieving these goals. However, in Indonesia, the utilization of educational resources still faces various challenges, especially related to the unequal distribution of resources between urban and remote areas. This study aims to analyze the utilization of educational resources in Indonesia, both in terms of the quality of educators, educational facilities, and available technology. The research method used is a qualitative approach with descriptive analysis to describe the current conditions and existing challenges. The results of the study show that despite government efforts, there is still a large gap in access to education between developed and disadvantaged areas. Assistance programs such as the School Operational Assistance Fund (BOS) and the Smart Indonesia Program (PIP) have not fully reached areas in need. The quality of educators is also a major obstacle, especially in the 3T (frontier, outermost, and disadvantaged) areas, where many teachers have not received adequate training. In addition, the problem of uneven distribution of educational infrastructure is a major obstacle in creating a conducive learning environment. This study suggests the need for equal distribution of education budgets, improvement of teacher quality through continuous training, and more transparent and efficient management of existing education resources. The implementation of educational technology is also expected to improve the quality of learning in areas with physical limitations. In the long term, more inclusive and locally data-based policies will strengthen Indonesia's education system. This study is expected    

This study discusses the history and education system in Turkey, focusing on the developments and challenges faced. Turkey, as a country located in the Eurasian region, has a centralized education system and is managed according to the provisions set by Mustafa Kamal Ataturk. The purpose of this education system is to produce skilled, productive, and creative individuals in the era of reform. Some important points raised in this study include: Quality of Education, although there are many quality higher education institutions, the global ranking of the Turkish education system still needs to be improved. Improving the quality of teaching and curriculum development are key to facing this challenge. Educational Inequality, there is inequality in access to education, especially in rural areas. Although basic education is mandatory, there are still areas in Turkey that experience limited access to education, which creates a gap between urban and rural areas. Educational Reform, since 2012, the structure of education in Turkey has changed, where students must complete upper secondary education which is now mandatory. Previously, students completed basic education for eight years and secondary education for three years. Comparison with Indonesia, the education system in Turkey has similarities with Indonesia, especially in the use of a modern system in implementing the curriculum in universities. However, Turkey has greater academic autonomy in universities. Investment in Education, Turkey has invested in education through the "2023 Eğitim Vizyonu" program to improve the quality and accessibility of education. However, challenges such as educational inequality still need to be addressed. This study is expected to provide deeper insight into the education system in Turkey and the challenges faced, as well as comparisons with education systems in other countries, especially Indonesia.    

Village development is an effort to improve the quality of life and life for the greatest welfare of village communities. Meanwhile, the aim of village development is stated in article 78 paragraph 1, namely improving the welfare of village communities and the quality of human life as well as overcoming poverty through fulfilling basic needs, developing village facilities and infrastructure, developing local economic potential, and using natural resources and the environment in a sustainable manner. As is the case with village development, Watu Wona Village is one with a majority of farmers, which is an example of a road access development plan that really needs assistance from the government in its construction to support the production and sale of agricultural products. Infrastructure is still lacking, damaged infrastructure roads make access to the village difficult. As a result, the flow of goods and services to villages to transport agricultural products is also lacking and hampered. Based on the existing problems, village development planning is needed using a decision support system (SPK) so that village selection in Watu Wona village is faster and more accurate. By using the SAW method comparison

The role of school principals holds crucial significance in enhancing educational quality of education, especially through strengthening and empowering the professionalism of educators. This article discusses the diverse aspects of principal leadership and its effect on teacher performance within the school setting. The principal not only functions as an administrative manager, but also acts as an educator, innovator, as well as a motivator who can guide teachers in realizing educational goals. In their capacity as leaders, school principals have the responsibility to create a positive work culture, provide professional support, and formulate policies and strategies to improve teacher competence. Various efforts to develop teacher professionalism, such as training, certification programs, and advanced studies, are key for improving the quality of teaching in schools. The article also identifies the role of school principals in managing changes and challenges in the world of education, as well as the importance of support from various parties to create an environment that supports teacher development. The results of the study indicate that effective leadership of school principals is able to improve teacher performance, which is further a determinant factor in the success of the education system as a whole.

The aim of this research is to describe the development of the education system in Egypt. One very attractive educational option for Indonesian students in an Islamic country is education in Egypt. This can be seen from data from the Indonesian Embassy in Egypt, which records that around 8,000 Indonesian students are currently studying there. There are several reasons that cause this. Among them are (1) the quality education system at Al-Azhar, (2) the large number of talaqqi councils, (3) Egypt as the center of the Muslim community in the Middle East, (4) the land of the prophets, (5) affordable living costs, and (6) the many Islamic cultural sites that are often visited by foreign tourists. Another factor that makes education superior in Egypt is the cost of education which is covered by the government, which means education is free. Apart from that, the teaching staff at Al-Azhar are professionals, and the education system implemented is very good.

Hospital Management Information System (SIMRS) is an information technology designed to manage the entire process of health services in an efficient and integrated manner. SIMRS implementation plays an important role in supporting decision making, increasing work efficiency, and improving the quality of hospital services. The purpose of this study is analyze the effect of SIMRS implementation on employee performance in the health sector. The method used is a The study employs a literature review methode by national research articles published between 2017-2024. Data sources were obtained through the Google Scholar database with keywords related to hospital management information systems and employee performance. The data was analyzed based on research results from several relevant journals. The results showed that SIMRS implementation has a significant influence on hospital employee performance. SIMRS is proven to improve operational efficiency, data accuracy, and speed in health services. The majority of studies reviewed showed a significant relationship between SIMRS and improved employee performance, as indicated by a significance value of p < 0.05 in various studies. SIMRS implementation has a positive impact on employee performance, both in terms of work effectiveness and quality of health services.

Islamic boarding schools (pondok pesantren) play a crucial role as educational institutions in shaping the character and academic quality of students. However, financial management in these institutions, especially in handling student funds, often faces challenges such as manual record-keeping, transparency issues, and process inefficiency. Therefore, this study aims to design a Smart System as a technological solution for managing student finances at Pondok Modern Daarul Abror. This system is expected to enhance financial administrative efficiency, improve recording accuracy, and provide easy access to financial information for students and the school management. The research methods used include needs analysis, system design, and system testing. The findings indicate that implementing a smart financial system in Islamic boarding schools not only accelerates administrative processes but also increases financial transparency, thus supporting efforts to improve the quality of services and education in the school.

Finland's education system has been recognized globally as one of the best in the world, primarily because of the innovation it implements. This article explores various aspects of educational innovation in Finland, such as flexible curricula, student-based learning approaches, teacher autonomy, and a focus on student welfare, as well as their relevance to educational transformation in Indonesia. By comparing the two countries' education systems, this research identifies the main challenges facing Indonesia, including disparities in education quality, reliance on standardized tests, and disparities in access to education. Through critical analysis, this article proposes the application of Finnish innovation principles, such as simplifying the curriculum, strengthening teacher training, and implementing formative assessment, which are adapted to the Indonesian socio-cultural context. In addition, this article highlights the importance of equal access to educational resources to support the sustainability of reform. These findings provide strategic insight for policy makers, educators and other stakeholders in improving the quality and inclusiveness of the Indonesian education system.

Law enforcement of road transportation traffic is one of the important aspects in maintaining road safety and order. However, the effectiveness of monitoring and evaluating the performance of Civil Servant Investigators (PPNS) in law enforcement is often hampered by unstructured processes and lack of transparency in reporting. This research aims to analyze the role of information technology (IT)-based system development in improving transparency, efficiency, and accountability in monitoring and evaluating PPNS performance. This research uses a qualitative method with a case study approach, which involves analyzing the application of information systems in institutions that handle traffic law enforcement. The results showed that IT systems can improve transparency by providing clear and real-time data access, increase efficiency by speeding up data processing and analysis, and strengthen accountability through auditable digital records. The study concludes that the development and implementation of IT systems in the oversight of PPNS performance not only improves the effectiveness of traffic law enforcement, but also strengthens the integrity and public trust in the institutions that carry out these tasks. The implementation of IT systems is expected to be a strategic solution in improving the quality of public services in the field of traffic law.

The electromagnetic field on high-frequency radio waves and its impact on signal transmission quality. High-frequency radio waves, used in wireless communication, can be affected by electromagnetic fields from various external sources, such as electronic equipment and building structures. This study analyzes the interaction between electromagnetic fields and radio waves, as well as their impact on transmission speed and signal range. The analysis results show that electromagnetic fields can cause distortion or interference in radio waves, affecting the quality of the received signal. This study provides deeper insights into the importance of managing electromagnetic fields to ensure stability and efficiency in high-frequency radio communication systems. The findings are expected to serve as a reference for the development of communication technology and the mitigation of electromagnetic interference on radio waves.

In the rapidly evolving digital era, the use of mobile applications has become a fundamental necessity across various sectors, including the construction industry. PT Home Center Indonesia, which specializes in providing and installing furniture for building projects, faces challenges in the QC Pass Land recording process, which is currently done manually. This practice poses risks of data loss, miscommunication with vendors, human errors, and data invalidity, ultimately disrupting work efficiency. This study aims to develop a mobile application to replace the manual recording system in the QC Pass Land process for the Sky House BSD project. The application is designed to enhance the efficiency, accuracy, and reliability of data recording while minimizing the risk of information loss through the implementation of a structured digital system. Additionally, the application is equipped with a feature that allows the inclusion of photo evidence, thereby improving data validity. The results of developing this mobile application are expected to accelerate the recording and furniture installation process, reduce the time required for data verification, and provide a solution that can be implemented in future projects. Through this practical work, the implementation of the application is anticipated to run effectively and contribute significantly to improving the QC Pass Land process at PT Home Center Indonesia.

This study explores the role of logical principles as a scientific foundation in economics, highlighting how logic supports theory development, empirical analysis, and decision-making in this discipline. As the foundation of scientific methodology, logic ensures consistency, validity, and coherence in research, helping to avoid cognitive biases and logical fallacies that often arise in economic analysis. Using the Systematic Literature Review (SLR) method, this study synthesizes findings from various academic sources to explain the importance of logical principles such as deduction, induction, and probability in building economic theories and addressing challenges in modern economic research. In conclusion, the proper application of logic not only improves the quality of research but also the credibility of the resulting economic policies.

User satisfaction in a health system is defined as the way the person perceived the service and its judgements about the care received. In Indonesia, health provider who could give dental treatments are Dentist, Dental Specialist, and Dental Co-ass Students under the supervision of Dentist in Charge of Service (DPJP) and under applicable laws and regulations. The objective of this research was to analyze whether there was a significant difference between patient’s satisfaction towards dental and oral treatment by dental co-ass students and dentist practitioner on RSGMP Jendreral Soedirman University, and measured using the Patient Satisfaction Questionnaire-18 (PSQ-18) that was modified according to field condition. Hypothesis of this research was there was a significant difference between patient satisfaction who received dental and oral treatment by co-ass students and dentist practitioner on RSGMP Jenderal Soedirman University. Result show that patient received treatment from general dentist showed higher level of satisfaction compared to patient received treatment from dental co-ass. The management of RSGMP Universitas jenderal Soedirman as a service provider needs to evaluate aspects which are still lacking in order to improve the quality of health services. Further research is needed to compare between patient satisfaction at RSGMP Universitas Jenderal Soedirman and patient satisfaction at other hospitals.

The recruitment and selection process of teachers in educational institutions plays a crucial role in determining the quality of education provided to students. In the context of an ever-evolving education system, the challenges of finding competent educators have become increasingly complex. Various studies indicate that effective recruitment can contribute to the enhancement of teaching and learning quality. Therefore, optimizing this process is essential to meet the demand for quality education. This research aims to explore and analyze optimal strategies in the recruitment and selection process of teachers based on a literature review of related books and journals. By understanding existing best practices, this study is expected to provide recommendations that can be implemented by educational institutions to improve the effectiveness of their recruitment and selection processes. The methodology used in this research is a qualitative approach with a literature analysis. Data were collected through a systematic review of books and journals discussing teacher recruitment and selection. The analysis process involved identifying key themes emerging from various sources, as well as comparing and contrasting findings from existing literature to gain a comprehensive understanding of effective practices. The findings of this study indicate that the optimization of the teacher recruitment and selection process can be achieved through several strategies, including the use of more objective assessment tools, the development of clear selection criteria, and community involvement in the recruitment process. Additionally, this research also highlights the importance of training for selection committees to enhance their ability to assess teacher candidates holistically. The recommendations generated from this study are expected to contribute positively to educational institutions in their efforts to improve the quality of educators.

Software testing is a critical phase in information system development to ensure the system's quality and reliability. This study aims to evaluate the reliability and functionality of PT Perta Sakti Abadi's financial information system using the black-box testing method with the Equivalence Partitioning (EP) technique. This technique allows input data to be grouped into valid and invalid categories, minimizing test cases without reducing testing coverage. The testing focuses on the login feature as the system's primary component by evaluating various input combinations. The testing scenarios include boundary conditions to ensure the system handles inputs correctly in various situations.The results indicate that the system successfully verifies valid credentials, rejects access with invalid data, and provides informative error messages. Additionally, the system demonstrates resilience in handling testing scenarios, including inputs with special characters and empty fields. Input validation mechanisms function optimally, supporting secure user access and ensuring the login feature aligns with functional specifications. This successful testing forms a strong foundation for testing other modules, such as multi-level authentication and data encryption. Thus, the Equivalence Partitioning technique within the black-box testing method proves effective in enhancing the quality of web-based financial information systems.

This study explores the implementation of the Internal Quality Assurance System (IQAS) at the junior high school level (SMP/MTs) through a literature review. The research aims to analyze the application of IQAS in achieving the Eight National Education Standards (NES). A qualitative descriptive method was employed, utilizing a literature study approach and data sourced from relevant journals, books, and policy documents. The findings indicate that implementing IQAS positively impacts the quality of learning and school management, supported by factors such as school leadership, stakeholder collaboration, and the availability of infrastructure. However, challenges remain, including limited understanding among educators and staff, inadequate facilities, and insufficient financial support. The study concludes that the success of IQAS implementation relies on the collaboration of all stakeholders and continuous evaluation. Recommendations include enhancing awareness of IQAS, strengthening human resource capacity, and optimizing the use of infrastructure.

In its implementation, previously designed educational programs often do not run as planned. This encourages the emergence of new policies to overcome the problems that arise, with the aim of realizing equitable and quality education as mandated by law. As a developing country, Indonesia is considered to need to study and adopt an education system that has been proven successful in other countries. One of the countries that can be used as an example in this case is Finland. This study uses a meta-analysis method. The results of the study show that there are a number of aspects of education policy in Finland that can be applied in Indonesia. It is hoped that by improving the quality of education, Indonesia will be able to produce a generation that is competent and able to compete at the global level.    

Tangerang City has the highest number of applications in Indonesia, with a total of 222 public service and government management applications supported by an ISO 27001:2013-certified data center. This data center is managed by the ICT Infrastructure and Cryptography Division of the Tangerang City Communication and Informatics Office. However, the process of managing data center assets and infrastructure still relies on OnlyOffice Nextcloud. This approach creates challenges in reading and processing data into meaningful information, data inconsistency, and the inability to track data changes effectively. Moreover, policymakers face difficulties in identifying devices that have reached their end of life (EOL) or are over five years old. This method limits strategic data analysis needed to support decision-making. Therefore, a digital system is required to manage data in a structured and consistent manner, track data changes, and provide relevant information for policymakers. Such a system is expected to enhance operational efficiency and support high-quality digital transformation.

Maintenance of 20 kV cubicles at PT. Haleyora Powerindo is a crucial step in ensuring the reliability and safety of the electrical distribution system. This process includes preparation stages such as inspecting work equipment, coordinating power outages, and utilizing safety equipment (PPE) to minimize the risk of accidents. Subsequent steps involve voltage disconnection, verifying zero voltage using detection tools, cleaning components with specialized fluids, and drying to ensure that moisture does not cause disruptions. Once all stages are completed, the voltage is carefully reactivated, and a maintenance report is prepared to document the process. This study employs direct observation, interviews, and document analysis to evaluate the maintenance implementation and provide recommendations for quality improvement. The results are expected to serve as a guide for other companies in enhancing the efficiency and reliability of 20 kV cubicle maintenance to ensure a stable electricity supply.