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This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.

Structured and efficient inventory management is very important for cooperatives, which have special operational and logistical needs. This study aims to develop a web-based inventory system and also develop it into a mobile application that is able to support real-time stock and asset management, using Javascript, PHP, HTML, CSS, and implemented on the XAMPP platform with phpMyAdmin support. This system is designed to record and monitor goods accurately, optimize the flow of goods in and out, and provide automatic inventory reports. The waterfall approach is applied in the development of this system, starting from needs analysis, design, implementation, to testing. The results of the study show that this system has succeeded in increasing the accuracy of recording goods, accelerating the decision-making process through data-based reports, and reducing manual errors that often occur in inventory management. This system not only supports operational transparency, but also helps a cooperative in achieving logistical efficiency and resource optimization.

Public transportation has many benefits. However, currently public transportation has not been able to survive in providing its services. Prices and financing are at the heart of the problem of developing public transport. The initial effort to revive public transportation is to find out the ability and willingness of the community to pay for public transportation and compare it to the operational costs incurred by service providers in running their business. The ability to pay is known as Ability to Pay (ATP) and Willingness to Pay (WTP) is explored through analysis of questionnaire data collected using Accidental Simple Random Sampling from the people of Bandar Lampung City aged between 15 and 65 years. The results of the analysis show that the ATP (Rp. 2,824.27/km) and WTP (1,970.92/km) of the people of Bandar Lampung City are still above the applicable tariff (Rp. 300.00/km). Vehicle Operational Costs (BOK) for public transportation cannot yet be covered by fare revenues obtained with an average loading factor (16.45%). For a loading factor of 70%, according to World Bank standards, a tariff of IDR is required Rp 710.23/km to cover vehicle operating costs.

Palm oil is one of the main commodities in Indonesia which has an important role in the agribusiness sector. An efficient palm oil harvesting process greatly determines the productivity and quality of the harvest. PT BKI SSB, as a company operating in the palm oil sector, continues to strive to improve operational efficiency and ensure optimal harvest quality. One way to achieve this is by implementing machine learning technology in the harvesting activity monitoring system. This article discusses the application of machine learning to monitor and analyze oil palm harvesting activities at PT BKI SSB. Through the use of this technology, it is hoped that it can increase accuracy, efficiency, and provide better data-based solutions in managing company resources.

The reliability of sterilization equipment, such as autoclaves, is essential to ensure patient safety, infection control, and operational continuity in healthcare facilities. Damage or malfunction of autoclaves may disrupt sterilization processes and pose significant risks to medical services. This study aims to develop an expert system for autoclave damage detection using the fuzzy logic method to support faster and more accurate diagnostic decision-making. The proposed system applies fuzzy inference to evaluate the level of damage based on input symptoms provided by users. By handling uncertainty and varying symptom intensities, the fuzzy logic approach enables proportional assessment rather than rigid rule-based classification. The system was designed through knowledge acquisition from technical experts and implemented using fuzzy membership functions and inference rules to determine damage severity levels. Experimental testing was conducted to evaluate system performance and diagnostic accuracy. The results indicate that the expert system successfully generated diagnosis outputs for all tested scenarios, achieving functional diagnostic accuracy within the defined test cases. The system was also able to calculate a quantified damage severity value of 11.6235981% based on the given symptoms, demonstrating its capability to assess damage levels numerically and objectively. Furthermore, the developed system significantly reduces the time required for damage detection compared to manual diagnostic procedures. Automating the evaluation process, it assists electromedical technicians in identifying faults more efficiently and taking preventive or corrective actions promptly. Overall, the implementation of a fuzzy logic-based expert system provides an effective, accurate, and practical solution for improving autoclave maintenance management and supporting healthcare service reliability.

This study examines the opportunities and challenges of implementing Customer Relationship Management (CRM) in Class C private hospitals in Bogor, Indonesia. Using a mixed-methods approach, the research combines qualitative and quantitative analyses, including SWOT and Quantitative Strategic Planning Matrix (QSPM) methods, to identify the most effective CRM model. Findings reveal the hospital's internal strengths, weaknesses, external opportunities, and threats, offering strategies to improve patient engagement and operational efficiency. The results emphasize the critical role of digital transformation, staff training, and strategic adaptation to meet the needs of non-BPJS patients in a rapidly evolving healthcare landscape. The research contributes significantly to the development of CRM models tailored to healthcare institutions in emerging market..

Patimban Port is a national strategic project supported by various infrastructures, one of which is the Temporary Office of KSOP Class 2 Patimban, built using a modular prefabricated construction system. This study aims to analyze the architectural design and building materials, as well as assess its functionality in supporting port operations. Through a qualitative method with descriptive analysis, this research reveals that the use of materials such as sandwich panels and lightweight steel provides efficiency in terms of durability and thermal insulation, although challenges related to acoustic insulation remain. The applied ventilation and lighting systems support user comfort but can still be improved. Overall, this Temporary Office significantly contributes to operational efficiency at the port with an estimated service life of 10-15 years, although improvements in areas such as sound insulation and the development of permanent facilities are needed.

This study presents the development and evaluation of an automatic passenger counting system for public buses using the YOLOv8 algorithm based on Convolutional Neural Networks (CNN). Accurate passenger counting plays a crucial role in optimizing public transportation operations, as it enables effective capacity management, reduces operational costs, and improves overall passenger comfort. Conventional manual counting methods are often inefficient, time-consuming, and prone to human error, particularly in high-density urban transportation environments. Therefore, an automated and intelligent solution is required to support real-time monitoring and operational decision-making. The proposed system employs deep learning-based object detection to identify and count passengers from video streams captured by cameras installed inside buses. Two camera positions, namely front and rear views, were evaluated to assess system performance under different visual conditions. The experimental results show that the system achieves high detection accuracy in the front camera view, with a confidence score of 0.82, indicating reliable performance in scenarios with minimal object occlusion. In contrast, the rear camera view demonstrates slightly lower accuracy, with a confidence score of 0.76, mainly due to increased object overlap and variations in lighting conditions. These findings emphasize the importance of appropriate camera placement and environmental consideration in improving detection reliability. In addition, the implementation of the proposed system enables real-time monitoring of passenger flow, which supports dynamic scheduling, demand-based route planning, and efficient fleet management. Accurate passenger data allows transportation operators to optimize service allocation, reduce congestion, and enhance overall service quality. Overall, this study contributes to the development of intelligent transportation systems by demonstrating the practical applicability of deep learning-based passenger counting solutions. The proposed approach offers strong potential for real-world deployment in smart city environments, supporting the creation of more sustainable, efficient, and passenger-oriented public transportation services.

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.

The purpose of this study is to conduct a literature review of previous research on Good Corporate Governance (GCG) from 2020-2024.GCG refers to the systems and processes that direct and control companies to ensure transparency, accountability, and responsibility in decision making. The implementation of good GCG principles is expected to create a harmonious relationship between management, shareholders, and other stakeholders, so as to improve overall company performance. One aspect that is often studied is the effect of GCG on the company's financial performance. Financial performance, which is measured through various indicators such as profitability, liquidity, and operational efficiency, can be influenced by how well GCG is implemented. This study aims to identify the relationship between GCG implementation and corporate financial performance, and to examine whether better GCG can lead to improved financial performance. The study results show that strong GCG implementation is positively associated with improved financial performance, where companies with good governance tend to have higher profitability and lower financial risk. This research provides an important contribution for companies and stakeholders in designing governance policies that can support the achievement of long-term goals and corporate sustainability.  

Information Technology (IT) service management plays a critical role in supporting the efficiency and effectiveness of business intelligence processes within modern organizations. This study aims to evaluate IT service governance in Bank Rakyat Indonesia using the Information Technology Infrastructure Library (ITIL) framework. This approach focuses on improving operational efficiency, service management, and aligning IT services with business needs. The research method involves a detailed analysis of service processes and activities based on ITIL stages, ranging from service strategy to continuous improvement. The findings indicate that ITIL implementation significantly enhances IT service management and promotes business intelligence effectiveness within the organization. Recommendations for further development are also provided to improve the quality and speed of IT services in the future.

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.

The integration of IT Governance and expert system design offers transformative benefits for enhancing library user services. This research employs the COBIT 5.0 framework to align IT strategies with library objectives while developing an expert system tailored for personalized recommendations. The findings indicate that the expert system significantly improves operational efficiency, service accuracy, and user satisfaction by using user profiles to recommend relevant materials and streamline the borrowing process. Testing revealed high user satisfaction levels, with 96.6% finding the system effective and 100% confirming its efficiency. Additionally, IT Governance ensures strategic integration between technological infrastructure and service quality objectives, enabling data-driven decision-making. The study also highlights challenges, such as the need for robust data management and user training, suggesting areas for future improvement. Recommendations include incorporating machine learning to enhance system intelligence, conducting regular evaluations to maintain system relevance, and testing the scalability of this approach across various types of libraries. By integrating IT Governance with an expert system, this research sets a strong foundation for modernizing library services to better meet user expectations in the digital era.

The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

This research was conducted to determine the effect of revenues and operational costs on the financial performance of hotel, restaurant and tourism subsector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses 2 independent variables in the form of revenues and operational costs. The dependent variable is financial performance measured using the return on asset ratio. The population in this research is 50 companies in the hotel, restaurant and tourism subsector registered on the IDX in 2019-2023. Sampling used purposive sampling technique. The total research sample was 16 companies with 80 financial report data tested using multiple linear regression analysis. The results of the research that has been carried out show simultaneously revenues and operational costs have an effect on financial performance.

PT X is a company in the field of national project construction. PT X's operational activities are sales of goods and installation services. The method used is descriptive qualitative. Cash receipts by PT X begin with the receipt of purchases of goods by the cashier which will then be submitted to the sales department to be recorded. The sales department will submit to the warehouse department. While cash disbursements begin with employees submitting checks as proof of expenditure to the cashier and then will be processed by the accounting staff. PT X's cash receipt accounting system is in accordance with the theory that requires cash receipts to have sales functions, cash functions, shipping functions, and accounting functions in them. In addition, PT X's cash disbursements are also in accordance with the theory that requires cash disbursements to have cash functions and accounting functions in them.  

This study discusses the implementation of Sharia values in the production process of the small-medium enterprise (SME) "Tempe Kupas Kulit Mbah Anik," a business established in 1978 on Jln. Mangaan 1 gg. Ali, owned by Siti Nurhayani with four employees. Sharia principles in business practices, such as honesty, cleanliness, and fairness, serve as essential foundations for managing a food-related business. This research aims to examine the application of Sharia values at every stage of production, from raw material selection and processing to product distribution. The study uses a qualitative approach, collecting data through interviews and direct observation. The findings reveal that Sharia values are consistently applied in the SME's production processes, particularly in the selection of halal, high-quality raw materials, maintaining cleanliness in production, and treating employees fairly. The implications of this study suggest that implementing Sharia principles in SMEs has the potential to enhance consumer trust and foster sustainable and ethical business development. This study is expected to inspire other SMEs to incorporate Sharia principles in their operational practices.

The support for MSMEs (Micro, Small, and Medium Enterprises) is carried out through two different activities focused on business legality and the introduction of simple bookkeeping. First, a mentoring program for the use of the Buku Warung app helps MSMEs manage financial reports flexibly and efficiently. Through this training, MSMEs can record finances via a mobile app instead of manually, allowing for more consistent and streamlined record-keeping. Second, a mentoring program for obtaining a Business Identification Number (NIB) guides MSMEs in understanding the importance of NIB and the process to acquire it, which can open up access to funding and boost their economic growth. These two programs aim to strengthen MSMEs’ capacity in operational efficiency and business legality.

This study examines the role of digital cooperatives and MSMEs in driving business modernization to strengthen Indonesia's economy. Cooperatives and MSMEs are essential for economic growth and community welfare, significantly contributing to Indonesia's GDP and employment. However, they face challenges in modernization due to limited technology access and management issues. Using a systematic literature review, this research analyzes the influence of digital transformation on cooperatives and MSMEs, identifying digital technology adoption, collaborative approaches, and governmental support as key factors in modernization. Findings highlight that a structured digital framework, social capital, and policy backing enable cooperatives and MSMEs to enhance operational efficiency, resilience, and competitiveness. This modernization model offers insights into fostering a sustainable, inclusive economy through digitalized cooperative structures. The research underscores the need for ongoing digital adaptation, emphasizing cooperatives' dual role in community development and economic resilience.

Radiology services are a crucial component of the healthcare system that requires efficiency in its processes. Resource limitations and increasing demand for services underscore the importance of improving efficiency. To enhance service quality and operational efficiency, the implementation of an integrated information system has become a key focus for hospital management. Improving service quality and operational efficiency through the application of an integrated information system is also dependent on the reliability and performance of the system itself. This study aims to examine the relationship between the implementation and performance of an integrated information system with service efficiency in enhancing service quality in the radiology department of RSUD Kota Bogor. The research uses a quantitative approach with two independent variables: the implementation of the integrated information system and the reliability and quality of the integrated information system. The dependent variable is the quality of radiology services, and the intervening variable is radiology service efficiency. Data collection methods include observations, questionnaires, and documentation studies. The sample consists of 30 employees working in the radiology department of RSUD Kota Bogor and 30 patients receiving services in the radiology department. Data processing and presentation were conducted using path analysis with Structural Equation Modeling (SEM-PLS) using SmartPLS software. The results of the data analysis indicate that: (1) The implementation of the integrated information system does not have a significant relationship with radiology service efficiency; However, the reliability and performance of the system do have a strong relationship with radiology service efficiency. (2) The implementation and performance of the integrated information system do not have a significant relationship with service quality in the radiology department. (3) Radiology service efficiency has a significant relationship with service quality in the radiology department. (4) Radiology service efficiency, as a mediator, is not strong enough to enhance the relationship between the implementation and performance of the integrated information system and service quality in the radiology department. This study is expected to provide a comprehensive overview of the relationship between the implementation and performance of an integrated information system with service efficiency in enhancing service quality in the radiology department. The findings may serve as input for the management of RSUD Kota Bogor in optimizing the use of an integrated information system to improve radiology service efficiency, which is expected to impact the quality of services in the radiology department.