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Siti Andriani; Ade Kemala Jaya

JURNAL RISET MANAJEMEN DAN EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

Nurcholisah Fitra

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Patient satisfaction is a key indicator of health service quality in the National Health Insurance era. Outpatient services for BPJS members still face problems regarding waiting time, communication, and facilities. This study aimed to analyze factors affecting BPJS patient satisfaction with outpatient service quality at Malahayati Islamic Hospital Medan in 2026. A cross-sectional analytic design was applied to 150 respondents selected through consecutive sampling. Data were collected using a validated questionnaire (r>0.361; α=0.876) and analyzed by Chi-square and multiple logistic regression. Results showed that waiting time (p<0.001), staff competence (p<0.001), staff attitude (p<0.001), drug availability (p=0.032), facility comfort (p<0.001), administrative ease (p=0.003), and information clarity (p=0.008) were significantly associated with satisfaction. Multivariate analysis revealed waiting time as the most dominant factor (OR=5.42; 95% CI: 2.31–12.71), followed by staff competence (OR=4.18), facility comfort (OR=2.87), and staff attitude (OR=2.42), with Nagelkerke R²=0.512. Hospital management should optimize service flow and adopt digital queuing systems to enhance patient satisfaction.

Fischa Deanita Mabilaka; Rizky Parlika

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of information technology has brought major changes in government agencies managing data and information, including in the KPKNL office. Asset data management that is still done manually often causes various obstacles, such as recording errors, delays in preparing reports, and difficulties in data validation. These conditions can affect the effectiveness and efficiency of the ongoing administrative process. The development of this system is carried out by designing using UML, designing databases with ERD, and implementing web applications. The main features included in this web system are asset data, activity logs, asset monitoring, and asset reports. This web-based system makes it easier to manage asset data in the office at KPKNL. This improves employee work efficiency, reduces recording errors, and makes it easier for users to access information. With this web application, the asset data collection process runs faster, more integrated, and very well documented.

Luthfi Azhari; Wildan Maulana Assani Mualim; Muhammad Daffarezel Ramadhan; Pujo Santoso

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

Setiyana Haridian; Budi Hartono; Arsito Ari Kuncoro

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Manual teaching journal management at SMA Negeri 1 Kayen frequently leads to documentation inefficiencies, risks of data loss, and challenges in the teaching supervision process. This research tends to design and develop a web-based teacher teaching journal information system employing the CodeIgniter 3 framework with a Model-View-Controller (MVC) architecture. The system was improved employing the Waterfall methodology, comprising requirements analysis, system design, implementation, testing, and maintenance phases. The system integrates four user roles—administrator, teacher, student, and supervisor—to support the digitalization of recording processes, real-time teacher attendance verification by students, and centralized activity monitoring. Black Box Testing outcomes present that all system functions, involving authentication, data management, and reporting, operate 100% in accordance with user requirements. The implementation of this system effectively reduces administrative time compared to manual methods while enhancing the accountability and transparency of teaching journal management within the school. With centralized data integration, this system helps as an effective solution for supporting data-driven managerial decision-making in education.

Sira Aisyah; Heidi Siddiqa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

Dina Daniati; Diane Laurentia; Tantie Aqsha; Apri Kuntariningsih; Lidya Fitri Yani

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.

Ranto Tumangger; Agustina, Resti

ISAINTEK: Jurnal Informasi, Sains dan Teknologi 2026 Politeknik Negeri FakFak

Project scheduling is a critical aspect of ensuring the successful implementation of construction projects, particularly bridge projects that involve a high degree of complexity. Poor schedule quality may result in project delays, inaccurate critical path identification, and inadequate project control. This study aims to evaluate the schedule quality of a pile slab bridge project using the Defense Contract Management Agency (DCMA) 14-Point Schedule Assessment method, supported by Oracle Primavera P6 software. The study employed a quantitative descriptive method with a case study approach applied to an existing baseline schedule. The assessment results indicate that several parameters have satisfied the DCMA standards, including relationship type, hard constraints, soft constraints, negative float, large duration, and invalid progress. Conversely, several parameters remain non-compliant with the established standards, namely network logic, positive lag, large float, resources/cost, and the Baseline Execution Index (BEI). This study concludes that the project schedule has not fully adhered to the principles of a network-driven schedule and continues to function primarily as an administrative time schedule. The findings of this study offer practical contributions to construction project management by providing recommendations that encompass the refinement of network logic relationships, reduction of excessive lag usage, implementation of resource and cost loading, and progress updates based on the established baseline, thereby enabling the schedule to serve as a more effective, reliable, and integrated project control tool

Risma widyawati; Anniez Rachmawati Musslifah

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the role of teachers in developing emotional intelligence among adolescent students at SMP Kesatrian Surakarta. Emotional intelligence is an essential aspect that supports academic achievement, social relationships, and character development. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews with 15 teachers teaching grades VII to IX, participant observations in classroom settings, and analysis of relevant school documents. The findings reveal that teachers play a strategic role in fostering students’ emotional intelligence through three primary approaches: emotional modeling by demonstrating appropriate emotional management (45%), facilitating emotion-based learning activities (30%), and evaluating students’ emotional intelligence development (25%). These roles significantly contribute to improving students’ self-awareness, self-regulation, empathy, and social skills. Supporting factors include emotional intelligence training programs provided by the local education authority and the school’s commitment to creating a supportive learning environment. However, major challenges consist of high administrative workloads among teachers (70%) and limited counseling facilities (50%). This study recommends continuous teacher training, the integration of emotional intelligence modules into lesson plans, and collaboration with school psychologists to ensure long-term monitoring and development of students’ emotional competencies. The findings contribute to the enrichment of emotional intelligence literature within the context of Indonesian secondary education.

Cacang Cacang; Mohamad Ramdhan; Atam Supatma; Ramdani Sutrisna; Halimatussadiah Halimatussadiah +1 more

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Learning planning is a strategic component of instructional management because it guides teachers in linking objectives, materials, learning strategies, media, and assessment with students' characteristics. In practice, however, learning plans are often prepared individually and tend to be administrative, so teachers have limited opportunities to reflect on pedagogical decisions with colleagues. This study aims to describe and analyze collaborative-based learning planning management in improving teachers' pedagogical competence at SD Negeri Batujaya. The study used a descriptive qualitative approach with a case study strategy. Data were collected through observation, semi-structured interviews, and documentation, and were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The field data show that SD Negeri Batujaya has nine educators and education personnel consisting of one principal, six classroom teachers, and two subject teachers. The school also holds a teacher learning community twice a month. The findings indicate that collaborative planning is supported by the principal's academic leadership, the small number of teachers that enables intensive coordination, and the existence of a routine learning community. Collaboration helps teachers discuss teaching modules, student characteristics, learning strategies, media, and assessment. The main constraints are limited time, unequal teacher participation, and limited learning facilities. The study implies that a structured learning community can serve as a practical managerial strategy for strengthening teachers' pedagogical competence in elementary schools.

Ellen Elsye; Amirul Mustofah; Aris Sunarya

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study analyzes the implementation of the Central Papua One-Stop Service Information System (Sipersateng) at the Central Papua Provincial Secretariat as a model for administrative innovation in the New Autonomous Region (DOB). The main focus of the study is to explore how a region with extreme infrastructure limitations can leapfrog or institutionalize towards an agile and transparent digital bureaucracy. Using a qualitative descriptive-analytical method with a case study approach, this research involved in-depth interviews, participant observation, and documentation studies to capture the dynamics of the transition from manual to digital systems. The results show that Sipersateng successfully reduced administrative process time by up to 60%. This success was driven by three main dimensions: institutional legitimacy through strong leadership commitment, technical resilience through offline-syncing features to address internet signal fluctuations, and significant changes in work culture. Adaptation strategies such as peer-mentoring methods for senior officials and mandatory policies through gubernatorial instructions proved effective in breaking down organizational cultural resistance. This study concludes that Sipersateng is not merely a technical tool, but rather a manifestation of Frontier Digital Bureaucracy that is able to mitigate the risk of maladministration and build public accountability in the newly formed province. This innovation demonstrates that geographic limitations are not a major barrier to achieving clean governance if supported by inclusive and adaptive system design. These findings provide a theoretical contribution to the public management literature on digitalization in regions with high structural challenges.

Hanifah Khoirurizkyah Pertiwi Abidin; Ifan Hafiz Adyanto; Wandi Erniaman Ziliwu

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology drives various business sectors, including the beauty and health industry, to adopt digital systems in their operational management. A Beauty Clinic, a medium-scale aesthetic clinic, faces significant operational challenges in managing human resources, finance, and digital marketing in an integrated manner. This study aims to analyze the existing manual operational system of A Beauty Clinic using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service), design and configure an Odoo ERP Community Edition implementation integrating the HR, Invoicing/Point of Sale, and Social Marketing modules, and evaluate the operational efficiency improvements achieved. The research employed a qualitative descriptive approach with a case study method and Rapid Application Development (RAD) as the system development methodology. Data was collected through direct observation and semi-structured interviews. The results show that the manual system experienced critical problems across all six PIECES dimensions. Post-implementation evaluation indicates an estimated 80% reduction in the secretary's administrative workload (from 20–25 hours to 3–5 hours per month), over 90% reduction in payroll error frequency, and an 87% reduction in transaction processing time per cashier transaction. The implementation of role-based access control and complete audit trails fundamentally addressed the security vulnerabilities identified in the as-is analysis. This study demonstrates that Odoo Community Edition is an effective, comprehensive, and cost-efficient ERP solution for small and medium-scale beauty clinics seeking to transform from fragmented manual systems to integrated, data-driven information systems.

Siti Ramawati Abas; Sukarman Kamuli; Sri Yulianty Mozin

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Package C equivalency education is a strategic non-formal education policy designed to provide senior secondary education access for citizens who are not served by the formal schooling system. This study evaluates the implementation of the Package C Equivalency Education Policy at the Non-Formal Education Unit Sanggar Kegiatan Belajar in Batudaa District, Gorontalo Regency, Indonesia. The study addresses the gap between the policy objective of expanding equitable access to secondary education and the practical constraints found in local implementation. Using a qualitative evaluative case study design, the research applies the Context, Input, Process, and Product evaluation model. Data were collected through in-depth interviews, observation, and document analysis involving program managers, tutors, learners, parents, alumni, and non-formal education supervisors. The findings show that the policy is contextually relevant to learners who face economic barriers, employment demands, age constraints, and limited access to formal schooling. However, input capacity remains insufficient due to limited tutor availability, inadequate andragogical competence, insufficient learning media, and learning modules that are not yet fully contextualized. The process dimension reveals inconsistent learning schedules, lecture-dominated instruction, weak adult-learning practices, and suboptimal monitoring. Product evaluation indicates positive outcomes in graduation, academic confidence, and access to administrative requirements for work or further study, but practical skills and socio-economic impacts remain limited. The study concludes that Package C policy implementation requires stronger socialization, tutor capacity development, contextual learning resources, flexible learning management, and local policy support to generate sustainable public value.

Rifki Rifki

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Adolescents face significant barriers in accessing reproductive health services due to fears of privacy breaches and social stigma. In primary healthcare facilities, healthcare professionals are often trapped in a dilemma between the obligation to maintain medical confidentiality based on professional ethics and national regulatory demands requiring parental involvement for underage patients. This study aims to analyze the practice of protecting adolescent patient data privacy at Mardi Saras Primary Clinic and identify the gap between practical implementation and the norms of medical ethics and applicable legal regulations. This study employs a socio-legal research method with a qualitative approach. Data were collected through in-depth interviews with doctors and nurses, observation of service procedures, and study of the clinic's Standard Operating Procedures. The results indicate that although Mardi Saras Primary Clinic has implemented basic confidentiality protocols such as closed consultation rooms, there are substantial weaknesses in informed consent management, which still heavily relies on parental presence for all adolescent cases. This practice is driven by healthcare professionals' fear of legal risks, thereby ignoring the principle of developing autonomy in adolescents. These findings indicate a disparity between rigid administrative compliance and the spirit of protecting adolescent health rights within national regulations. The implication of this study underscores the urgency of developing specific SOPs that are sensitive to adolescent rights, as well as the need for continuous training for healthcare professionals regarding the legal and ethical boundaries of maintaining confidentiality for underage patients without compromising legal safety aspects.

Arinata, Dhimas; Teguh, Wahyono

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Digitalization in the fitness industry is increasingly essential to improve efficiency and service quality. However, many fitness centers still manage data manually, including KRESNA GYM, which faces challenges in member registration, workout scheduling, and facility information delivery. This study aims to design a web-based e-fitness application using the Laravel framework to support digital service management. The development follows the Waterfall model through stages of requirement analysis, design, implementation, testing, and evaluation. The application includes features such as a landing page, admin/member login and registration, management dashboards, workout schedules, equipment guides, and supplement listings. Black-box testing confirms that all features function as expected. This system simplifies administrative processes and enhances member experience, making it effective in supporting digital transformation at KRESNA GYM.

Ade Novia Maulana; Putri Yani Anjali; Nadia Syahira; Dewi Lupiani; Dhian Kurnia Ferdiansyah Irawan +2 more

JURNAL PENELITIAN SISTEM INFORMASI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The Jambi Class II Climatological Station is the agency responsible for providing climate data and information to the public and relevant agencies. In practice, the process of handling data requests is still carried out conventionally, resulting in relatively long processing times for document management, archiving, and user service. This situation has led to several challenges, such as inefficient administrative processes, a high risk of document loss, and limitations in monitoring the status of data requests. This study aims to design a web-based Data Service Information System that can support the digitalisation of climate data services at the Class II Jambi Climatology Station. The system development method used is the prototype method, as it allows the development process to be carried out in stages based on user needs. The system design was carried out using the Unified Modelling Language (UML) as a modelling tool to describe system requirements, process flows, and user interactions with the system. The design results show that the developed system is capable of facilitating the online submission of data requests, tracking the status of requests, and managing the service database in a more structured manner. The system also provides a digital archiving feature that simplifies the management and retrieval of data request documents. The implementation of this system is expected to improve the efficiency of service processes, speed up data request processing times, enhance service transparency, and support improvements in the quality of public services at the Class IV Jambi Climatological Station.

Nurziah Nurziah; Reza Luqman Hakim; Ince Dian Afnita; Irma Suriyani

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to evaluate the management system of the Community Service Program (Kuliah Kerja Nyata/KKN) implemented by the Institute for Research and Community Service (LPPM) from the perspective of student participants as internal actors. KKN is a form of community engagement program that requires an effective management system to ensure its objectives are achieved optimally. This research employs a qualitative approach with a descriptive-exploratory design. Data were collected through Focus Group Discussions (FGDs), participant observation, and document analysis, then analyzed using the interactive model proposed by Miles et al. The findings indicate that the KKN management system still faces several challenges, including administrative irregularities, weak coordination and communication among stakeholders, limited information system support, and insufficient technical readiness during implementation. In addition, students provide critical reflections on their roles and experiences throughout the program. The problems identified are not only caused by institutional factors but also by interactions among actors within the KKN implementation system. This study highlights the importance of strengthening system integration, improving the quality of coordination among related parties, and developing digital-based information systems. These efforts are expected to enhance the effectiveness of KKN implementation and improve overall program governance in a sustainable manner.

Nasir Nasir

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

Syufa’a, Niha; Juwari, Juwari; Yamin, Muhammad Ikrar; Soderi, Ahmad; Rinaldo, Rinaldo

Teknik: Jurnal Ilmu Teknik dan Informatika 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

 Education in vocational high schools (SMKs) requires effective data management to improve students’ academic achievement and discipline. At SMK Islam Secang, students’ academic scores and attendance data have so far functioned merely as administrative archives, making it difficult to identify patterns of student performance. This study aims to classify students based on academic achievement and discipline by applying the K-Means Clustering algorithm using RapidMiner. The data used in this study consist of scores from six subjects and attendance records of 35 students from the Light Vehicle Engineering (TKR) department over two semesters. The data were obtained from original school records, compiled using Microsoft Excel, and processed in RapidMiner. The clustering process employed four clusters for academic achievement and two clusters for discipline, with Euclidean Distance used as the similarity measure. The results show that in the first semester, students were grouped into four academic achievement clusters: high achievement (6 students), moderate achievement (7 students), potentially problematic (14 students), and problematic (8 students). In the second semester, the distribution changed to high achievement (19 students), moderate achievement (14 students), potentially problematic (4 students), and problematic (1 student). Meanwhile, student discipline was divided into two clusters: disciplined (31 students) and undisciplined (4 students). These results demonstrate that K-Means Clustering is effective in mapping student conditions, revealing patterns in academic performance and attendance, and supporting educational evaluation, learning planning, and early detection of students who require academic or disciplinary intervention. Keywords: Data Mining, K-Means Clustering, Academic Achievement, Discipline, RapidMiner, Vocational High School (SMK)

Nadila Afriliana; Muhammad Zainul Majdi; Pahrudin Pahrudin

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study is motivated by the importance of effective credit management in ensuring the sustainability of savings and loan cooperatives, particularly in reducing non-performing loans. Differences in credit management practices across cooperatives represent a relevant issue, especially in balancing formal system-based approaches and trust-based social mechanisms. This study aims to analyze and compare credit management practices in preventing loan defaults at Koperasi Murah Hati and Koperasi Patuh Karya in East Lombok Regency. A qualitative approach with a comparative design was employed. Data were collected through in-depth interviews, observation, and documentation involving cooperative management and borrowing members, and analyzed using data reduction, comparative tabulation, and descriptive-analytical interpretation. The findings reveal that Koperasi Murah Hati applies a trust-based approach characterized by simplified procedures without collateral and field verification, while Koperasi Patuh Karya implements a more formal system through administrative verification, feasibility assessment, and collateral requirements. However, Koperasi Murah Hati shows a lower non-performing loan rate (3.7%) compared to Koperasi Patuh Karya (10.5%). These findings indicate that effective credit management is influenced not only by formal systems but also by social factors such as trust and communication.