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The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

This study aims to develop a strategic plan for Information Systems and Information Technology (IS/IT) at KR Hotel Palembang by applying the Ward and Peppard methodology. The analysis began with external environment assessment using the PEST framework and internal analysis through the MOST method and Value Chain model. The results were synthesized into a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats. From this, Critical Success Factors (CSF) were formulated to guide the determination of key information system needs. Application portfolio mapping was then conducted using the McFarlan Strategic Grid to classify systems based on their strategic impact. Findings indicate that KR Hotel has strong potential in leveraging digital technologies but faces challenges such as the absence of integrated systems across departments and limited IT training for staff. To address these issues, an integrated system named ZKBiolock was proposed, encompassing modules such as hotel management, financial management, customer relationship management (CRM), human resource training systems, digital promotion, and internal network monitoring and control. This strategic plan is supported by a comprehensive database design, network topology, human resource and infrastructure analysis, investment budgeting, and Return on Investment (ROI) evaluation. The proposed strategy aims to enhance the efficiency and effectiveness of the hotel's operational management.

Background: Malaria transmission in Indonesia exhibits substantial spatial and temporal heterogeneity, particularly between stable endemic areas and remote outbreak-prone areas. Although routine surveillance is crucial for malaria control and elimination efforts, its limitations can obscure early warning signals, particularly in geographically isolated areas. Objective: This study aimed to analyze malaria epidemiology by integrating routine surveillance data from endemic primary health care settings with results from high-mortality outbreak investigations in remote highland districts in Indonesia, focusing on temporal trends, spatial clustering, Plasmodium species patterns, diagnostic gaps, and mortality. Methods: A mixed epidemiology approach was used. A retrospective longitudinal analysis of routine malaria surveillance data was conducted for the period 2023–2025 in endemic settings, while a cross-sectoral outbreak investigation was conducted in remote highland districts. Descriptive analyses were conducted to assess trends, demographic characteristics, species distribution, spatial heterogeneity, case detection methods, and outbreak-related mortality. Results: Routine surveillance data revealed fluctuations in malaria transmission, with a significant decline in cases in 2024 followed by a sharp increase in 2025. Conversely, outbreak investigations documented high case fatality rates, particularly affecting children and older adults, caused by delayed diagnosis, limited diagnostic capacity, and limited access to timely treatment. Conclusions: These results highlight the dynamic and context-dependent nature of malaria epidemiology in Indonesia. Integrating routine surveillance with outbreak investigations provides a comprehensive understanding of endemic trends and systemic vulnerabilities. Strengthening adaptive surveillance, improving diagnostic capacity, and implementing spatially targeted interventions are crucial for preventing outbreaks and reducing malaria-related mortality, particularly in remote and high-risk areas.

This study aims to analyze the effect of information technology (IT)-based learning media on improving students' academic performance. With the advancement of digital technology, the use of IT-based media such as interactive presentations, educational videos, Learning Management Systems (LMS), and online quiz applications has become part of modern teaching strategies. This study uses a quantitative approach with a quasi-experimental method. The subjects of the study were secondary school students divided into experimental and control groups. The instruments used include learning achievement tests to measure academic performance and observation sheets to assess the implementation of IT media usage. Data were analyzed using t-tests and simple regression analysis. The results show a significant difference in academic performance between students who used IT-based learning media and those who used conventional methods. The experimental group showed a higher average score compared to the control group. These findings indicate that the use of IT-based learning media, when planned and implemented systematically, can improve students' motivation, engagement, and understanding of learning materials. Therefore, the integration of information technology into the learning process is recommended as an innovative strategy to enhance the quality of education.

Advances in information technology have driven the transformation of banking services towards digitalization through mobile banking. Bank Central Asia (BCA), one of the largest private banks in Indonesia, offers m-BCA services to facilitate quick, practical, and efficient customer transactions. However, issues such as delayed notifications, system disruptions, and login problems still exist. This study aims to evaluate m-BCA user satisfaction using the PIECES Framework, which consists of six dimensions: Performance, Information, Economy, Control and Security, Efficiency, and Service. A descriptive quantitative approach was used, with a questionnaire distributed to 105 active m-BCA users in South Jakarta. Data were analyzed using mean values to assess satisfaction levels for each dimension, and validity and reliability tests were conducted. The results showed average scores of 4.02 for Performance, 4.08 for Information, 4.08 for Economy, 4.18 for Control and Security, 4.20 for Efficiency, and 4.09 for Service. The overall score of 4.10 falls into the "Satisfied" category. The highest score was for Efficiency, indicating strong support for users’ banking activities, while the Performance dimension scored lower, suggesting room for improvement. Overall, users are satisfied with m-BCA, but system performance improvements are needed for service stability and sustained satisfaction.

Hydrometeorological disasters increase the risk of infectious diseases due to environmental changes, damaged sanitation systems, and limited access to health services. These conditions highlight the need to strengthen community-based early detection systems as part of an early warning strategy. This community service activity aims to enhance the capacity of community health volunteers in the early detection and reporting of infectious diseases through the digitalization of a simple surveillance system. The program was implemented in disaster-affected areas, involving community health volunteers as key partners. The methods included health education on post-disaster infectious diseases, technical training on the use of surveillance instruments, and assistance in implementing health surveillance forms in accordance with guidelines from the Ministry of Health of the Republic Indonesia. The results showed a significant improvement in the knowledge of participants, with ≥80% of volunteers passing the post-test evaluation. In addition, participants demonstrated improved skills in recording, identifying symptoms, and systematically reporting infectious disease cases. The digitalization of surveillance forms facilitated real-time data collection and reporting, enabling faster responses to potential outbreaks. This program contributes to strengthening community-based early warning systems and enhancing the role of community health volunteers as the frontline in post-disaster infectious disease control. The implementation of this initiative is expected to support rapid interventions by health service facilities, improve cross-sector coordination, and serve as a replicable model for strengthening community surveillance systems in other disaster-prone areas.

This research aims to create a real character education media through a reward system called Reward Activity as a facility for teachers in controlling the discipline and politeness of third-grade elementary school students. This research uses R&D procedures with the ADDIE model which includes Analyze, Design, Develop, Implement and Evaluate. The subjects of this research were third-grade elementary school students at two schools, namely SDN 2 Sumberagung for small group trials and SDN Sambangrejo for large group trials. Information was obtained through interviews, observations, expert validation questionnaires, user reaction questionnaires and pretests and posttests. The research results show that the Reward Activity media has a media validity of 86% (very valid), practicality of 97% from students and 98% from teachers. The effectiveness test obtained high results with an N-Gain value of 0.75 for discipline character and 0.77 for politeness character. Based on the above data, the Reward Activity media is declared feasible, instant and efficient in improving the discipline and politeness of third-grade elementary school students.

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

Medical personnel compliance in prescribing drugs according to the National Formulary (ForNas) is essential to ensure rational therapy, improve service quality, and enhance efficiency in health financing at government health facilities. However, compliance remains a challenge at Johar Baru Regional General Hospital, Central Jakarta. This study aimed to analyze factors influencing medical personnel compliance with ForNas-based prescribing, including drug availability, management policies, and the knowledge, attitudes, norms, and perceptions of medical staff.A qualitative approach was used through in-depth interviews with medical personnel, heads of supporting service sections, and pharmacy unit leaders. The study also involved observation and review of hospital formulary documents, minimum service standards reports for 2024, and monitoring and evaluation reports on prescribing compliance for 2024 and January June 2025. Data were analyzed using thematic analysis supported by NVivo software.The findings indicate that compliance is influenced by medical personnel’s understanding of ForNas policies, clinical experience, and professional attitudes toward prescribing standards. Management factors such as supervision, technological support, and procurement systems also play important roles. Limited drug stocks and suboptimal control systems were identified as major obstacles.The hospital is recommended to strengthen compliance by updating clinical practice guidelines, developing a ForNas-based hospital formulary, improving management support, optimizing information technology systems, ensuring drug availability, and proposing additional ForNas drugs to the Ministry of Health.

Electricity Usage Control (P2TL) is a strategic program of PT PLN to reduce losses due to illegal electricity usage. This study aims to analyze the use of Geographic Information Systems (GIS) based on QGIS in supporting P2TL monitoring in Nabire Regency. The data used includes 54,939 customer coordinate points, collected through field surveys using GPS with a high level of accuracy. The method applied is descriptive spatial analysis with overlay techniques and spatial clustering. The results of the study show an uneven distribution of customers between districts, with the highest concentration in Nabire District (18,247 customers or 33.2%). The dominant tariff type is R1T (60.3%) with the largest power capacity of 1300 VA (49.5%). Spatial analysis identified 12 hotspots and 8 priority monitoring zones. The application of GIS increases the effectiveness of identifying vulnerable areas by 78% and reduces the duration of field inspections by 45%. The resulting thematic map visualization provides significant support in location-based decision making.

The increasing integration of internet technology in educational institutions requires structured network governance to ensure that digital resources support academic activities effectively. Unrestricted access to online platforms often leads to non-academic usage such as online gaming and social media engagement during instructional hours, which may reduce learning concentration and degrade network performance. This research develops and evaluates a network access control simulation using a MikroTik RouterBoard RB951Ui-2HnD device. The system applies firewall filtering mechanisms, hotspot-based authentication, and bandwidth allocation strategies through Simple Queue configuration. Network segmentation is implemented to differentiate teacher and student access privileges. The study adopts a Research and Development (R&D) approach to design, configure, test, and evaluate the proposed system. Testing results indicate that the firewall configuration successfully restricts access to selected online games (Mobile Legends, Clash of Clans, Roblox) and social media platforms (YouTube, TikTok, Shopee, Instagram, Telegram). Furthermore, bandwidth management demonstrates effective traffic prioritization, ensuring more stable allocation for teacher accounts in accordance with configured maximum limits. The findings confirm that structured firewall and bandwidth policies can improve network discipline, enhance performance stability, and support a controlled digital learning environment in schools.

The rate of Caesarean Section (CS) deliveries continues to increase, reaching 25.9% in Indonesia in 2023, with 24.9% in Central Java. Motor recovery after spinal anesthesia is evaluated using the Bromage Score, where a score ≤ 2 indicates the patient is ready to be transferredFoot massage, as a non-pharmacological intervention, is known to be effective in improving blood circulation, reducing muscle tension, and inducing relaxation, thus potentially accelerating recovery. This study aims to assess the effect of foot massage on achieving the Bromage Score in post-CS patients. This quantitative research method uses a quasi-experimental Posttest Only Control Group Design. Thirty respondents after CS surgery at Purwokerto Islamic Hospital were divided into two groups (15 intervention groups, 15 control groups) through total sampling. The results showed that the majority of the intervention group (80.0%) experienced an increase in the Bromage Score, in contrast to the control group (80.0% experienced no increase). The Mann Whitney test yielded a p-value of 0.000 (p < 0.05), indicating a significant effect of foot massage on achieving the Bromage Score. It was concluded that foot massage effectively accelerated motor recovery after CS surgery by increasing blood circulation, stimulating the parasympathetic nervous system, and accelerating neuromotor recovery.

Starfruit (Averrhoa bilimbi L.), commonly known in Indonesia as belimbing wuluh, is widely used as a natural acid in traditional cuisine. It is often processed into dried sour starfruit (asam sunti), which can last 1–1.5 years. However, traditional sun-drying methods are inefficient due to weather dependency, long processing times, and inconsistent product quality and color. This study aims to design and develop a tunnel-type starfruit dryer equipped with a blower system and heat control based on the Arduino Mega 2560. The research employs a quantitative method to evaluate tool performance. The dryer is cylindrical and supported by key components, including LPG gas as a heat source, a blower for air circulation, and a drum holder. Drying is conducted in six stages, each lasting 120 minutes, totaling 12 hours to achieve optimal dryness. Temperature monitoring at three points (T1, T2, T3) uses a MAX6675 sensor with a thermocouple connected to the Arduino Mega 2560, while weight measurement is done manually. Results indicate the tool functions effectively. A denser drying chamber and proper blower installation are recommended to ensure even heat distribution and improved drying efficiency for community use.

Starfruit (Averrhoa bilimbi L.), commonly known in Indonesia as belimbing wuluh, is widely used as a natural acid in traditional cuisine. It is often processed into dried sour starfruit (asam sunti), which can last 1–1.5 years. However, traditional sun-drying methods are inefficient due to weather dependency, long processing times, and inconsistent product quality and color. This study aims to design and develop a tunnel-type starfruit dryer equipped with a blower system and heat control based on the Arduino Mega 2560. The research employs a quantitative method to evaluate tool performance. The dryer is cylindrical and supported by key components, including LPG gas as a heat source, a blower for air circulation, and a drum holder. Drying is conducted in six stages, each lasting 120 minutes, totaling 12 hours to achieve optimal dryness. Temperature monitoring at three points (T1, T2, T3) uses a MAX6675 sensor with a thermocouple connected to the Arduino Mega 2560, while weight measurement is done manually. Results indicate the tool functions effectively. A denser drying chamber and proper blower installation are recommended to ensure even heat distribution and improved drying efficiency for community use.

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

Hypertensive disorders of pregnancy remain a leading cause of maternal and perinatal morbidity and mortality worldwide. Nifedipine and labetalol are commonly recommended as first-line antihypertensive agents during pregnancy; however, evidence regarding their comparative effectiveness and safety is still evolving. This systematic review aimed to evaluate and compare the effectiveness and safety of nifedipine versus labetalol in the management of gestational hypertension, chronic hypertension, and preeclampsia. The review was conducted according to PRISMA 2020 guidelines. A comprehensive literature search was performed in PubMed, ScienceDirect, and Google Scholar for randomized controlled trials published between 2016 and December 2025. Studies comparing nifedipine monotherapy with labetalol monotherapy and reporting systolic and/or diastolic blood pressure outcomes were included. Six RCTs involving 2,806 pregnant women met the inclusion criteria. Both drugs were effective in reducing blood pressure. Nifedipine demonstrated a faster onset of blood pressure reduction, particularly in acute hypertensive emergencies, with mean differences ranging from 12 to 17 minutes compared with labetalol. No significant differences were observed in long-term blood pressure control or neonatal outcomes. Maternal adverse effects were generally mild and comparable. Overall, both agents exhibit similar efficacy and safety profiles, with nifedipine offering advantages in rapid blood pressure control in acute settings.

Effective communication through the SBAR (Situation, Background, Assessment, Recommendation) method is a crucial component in improving patient safety and the quality of nursing care. However, nursing students often fail to systematically implement SBAR communication during clinical practice. This community service project aims to improve students' SBAR communication competency through mentoring-based training with an experiential learning approach at RSU Haji Medan. The method used was a pretest–posttest design without a control group involving 15 nursing students. The intervention was carried out through the stages of reinforcing the SBAR concept, direct mentoring in the treatment room, and observation- and reflection-based evaluation. Competency was measured using an observation sheet covering the aspects of Situation, Background, Assessment, Recommendation, communication clarity, and self-confidence. The results showed an increase in the average score from 65.6 in the pretest to 83.8 in the posttest, with an average increase of 18.2 points and all participants experienced an increase (100%). These findings indicate that experiential learning-based mentoring is effective in improving students' SBAR communication competency. In addition to improving individual skills, this program also contributes to building a culture of professional communication and supporting patient safety in the hospital environment

Pneumonia remains a leading cause of morbidity and mortality worldwide, particularly in resource-limited settings and among elderly populations, where timely diagnosis and continuous monitoring are often constrained by limited clinical infrastructure. This study presents an edge–cloud–integrated framework for early pneumonia risk monitoring, leveraging multimodal wearable sensors and deep learning to support continuous short-duration monitoring. The proposed system is designed to operate in near real time under simulated deployment conditions, continuously acquiring and analyzing physiological signals (respiratory rate, heart rate, SpO₂, and body temperature) alongside event-driven acoustic biomarkers (cough sounds) within a distributed architecture. A lightweight edge module performs local signal preprocessing and anomaly triage, selectively transmitting salient information to a cloud-based multimodal deep learning model for refined risk estimation and interpretability analysis. The framework was evaluated using a multi-source dataset comprising public repositories (MIMIC-III and Coswara) and a clinically supervised wearable study conducted in two Nigerian hospitals, resulting in 718  hours of quality-controlled multimodal monitoring data. In a pooled multi-source evaluation, the system achieved an AUC of 0.95, while in a clinically realistic local-only evaluation, the AUC was 0.86, reflecting a consistent but preliminary diagnostic signal. These results highlight the importance of local data adaptation for real-world applicability and suggest that multimodal AI can provide meaningful early risk indicators under resource constraints. Beyond predictive performance, this work demonstrates the feasibility of integrating multimodal learning, edge–cloud computation, and explainable analytics into a deployment-aware, privacy-preserving monitoring framework for low-resource healthcare environments.

Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.