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This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

This study aims to analyze the management of Ikhwanul Ikhlas Wisata Travel in Medan in terms of pilgrim recruitment processes, manasik guidance patterns, assistance systems in the Holy Land, as well as indicators and evaluation of customer satisfaction. The background of this study is based on the increasing competition among Umrah travel agencies, which requires professional, transparent, and customer-oriented services to build trust and loyalty. In this context, Ikhwanul Ikhlas Wisata becomes an interesting case due to its consistency in guiding pilgrims from the initial stage to post-return.This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews with three key informants representing management, the company director, and marketing personnel. Data analysis was conducted through data reduction, data display, and conclusion drawing to obtain a comprehensive understanding of Umrah travel management practices.The findings reveal that Ikhwanul Ikhlas Wisata implements a recruitment system that emphasizes transparency in package information, costs, facilities, and departure schedules. Manasik guidance is conducted through both theoretical and practical sessions on a regular basis and supported by competent tour leaders and mutawwif. Customer satisfaction is measured through indicators such as repeat participation, recommendations to family or relatives, and post-return testimonials. The evaluation of satisfaction is utilized as a foundation for continuous improvement in recruitment strategies, guidance patterns, and service quality.

This research investigates the effectiveness of container cargo information management systems at Indonesian ports, examining the critical roles of competency training, shore-based personnel capabilities, and technology adoption in determining system performance and operational outcomes. Container terminals increasingly rely on sophisticated information systems including Terminal Operating Systems (TOS), Port Community Systems (PCS), and Electronic Data Interchange (EDI) for coordinating complex cargo operations, yet system effectiveness depends not solely on technology sophistication but critically on personnel competency, training adequacy, and human-technology integration. Through qualitative analysis involving terminal operators, port information system managers, shore-based operational personnel, training coordinators, and technology providers, this study examines how the interplay between human capabilities and technological capabilities determines information system effectiveness. Results demonstrate that comprehensive competency training programs can improve system utilization effectiveness by 45-65%, reduce operational errors by 50-70%, and enhance productivity by 25-40% through better human-technology integration. Key challenges include inadequate training investment, high personnel turnover, technology complexity exceeding user capabilities, and organizational resistance to systematic training programs. Findings reveal that container terminal information system effectiveness depends fundamentally on sociotechnical system optimization addressing both technological infrastructure and human capability development through sustained competency building programs. This research contributes to port operations literature by providing evidence-based frameworks for human factors integration in port technology implementation.

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.

This study aims to analyze the application of personnel management information systems at the West Sumba Regency Personnel and Human Resources Development Agency (BKPSDM). The main focus of the research is to assess how an integrated information system is able to produce up-to-date, accurate, and can support the decision-making process in personnel policy. An integrated information system is expected to facilitate employee data management, improve administrative efficiency, and strengthen transparency in human resource management. The research method uses a qualitative approach with case studies, through interviews with relevant officials, direct observation, and analysis of relevant documents. The results of the study show that the implementation of an integrated personnel management information system has a positive impact in the form of accelerating administrative processes, reducing data input errors, and facilitating access to information for interested parties. However, the research also found a number of challenges, such as the limitation of human resources trained in the use of technology systems and infrastructure that is not yet optimal. This study concludes that strengthening human resource capacity and increasing infrastructure support is a strategic step to optimize the personnel management information system. The research recommendations are expected to be a reference for the West Sumba Regency BKPSDM and other government agencies in developing a more effective and sustainable information system.

This study investigates the role of Enterprise Information Systems (EIS) in driving innovation within organizations. The research employs a mixed-method approach, combining survey-based structural analysis and in-depth organizational case studies to explore how different EIS capabilities influence organizational innovation. The study focuses on four key EIS capabilities: functional capabilities such as workforce management and customer value creation; technological capabilities including ERP systems and real-time analytics; dynamic capabilities, especially organizational learning; and collaborative innovation through external partnerships. The survey results reveal that EIS capabilities, particularly data analytics and integration, significantly enhance organizational agility, decision-making, and innovation outcomes. In-depth case studies provide detailed insights into how these capabilities are applied in real-world organizational settings, illustrating their impact on process and service innovation. The findings indicate that the effective integration of EIS across organizational functions, along with improved access to data, contributes to operational efficiency and innovation success. However, challenges such as integration issues, resistance to change, and lack of skilled personnel were also identified as barriers to successful EIS adoption. The study contributes to the literature by offering a comprehensive understanding of how EIS capabilities drive innovation and highlighting the importance of organizational culture and leadership in the adoption process. The research provides practical recommendations for organizations to leverage EIS for fostering innovation, such as focusing on EIS integration, overcoming organizational barriers, and ensuring leadership engagement. Finally, the study suggests future research directions, including the refinement of multi-method approaches and the need for longitudinal studies to better understand the long-term impact of EIS on innovation outcomes.

This research investigates the development of IT-based Automatic Identification System (AIS) data surveillance models supporting maritime safety through integration of advanced information technology, maritime engineering principles, and human factors optimization. AIS technology generates vast real-time vessel movement data creating unprecedented opportunities for safety enhancement through systematic surveillance, collision risk detection, traffic pattern analysis, and incident prevention, yet effectiveness depends critically on intelligent data processing algorithms, reliable IT infrastructure, and competent personnel capable of interpreting surveillance outputs and taking appropriate actions. Through qualitative analysis involving maritime safety authorities, vessel traffic service (VTS) operators, port authorities, marine engineers, IT specialists, data scientists, and maritime training institutions, this study examines how IT-based surveillance models incorporating pattern recognition, anomaly detection, predictive analytics, and crew-centered interfaces can transform maritime safety management from reactive incident response toward proactive risk prevention. Results demonstrate that intelligent AIS surveillance can identify 75-90% of high-risk situations 15-45 minutes before critical events, reduce collision risks by 60-80%, improve traffic management efficiency by 35-55%, and enhance crew situational awareness by 45-65% when integrated with appropriate training programs developing personnel competencies in data interpretation, system operation, and coordinated response. Key implementation challenges include data quality and completeness issues, computational infrastructure requirements, algorithm development complexity, personnel competency gaps requiring substantial training investments, organizational coordination barriers, and privacy/security concerns. Findings reveal that successful AIS surveillance implementation requires holistic sociotechnical approaches integrating IT systems engineering, maritime domain expertise, and human capability development through coordinated design, deployment, and training strategies. This research contributes to maritime safety literature by providing integrated frameworks for IT-based surveillance systems incorporating technical capabilities, operational requirements, and human factors supporting evidence-based safety management.

The implementation of management information systems is a crucial instrument for improving the effectiveness of performance and service quality in local government agencies. The digital transformation driven by national policy requires local governments to manage data and information in an integrated, accurate, and timely manner. However, in practice, the implementation of management information systems still faces various obstacles, both in terms of human resources, technological infrastructure, and organizational policy support. This study aims to analyze the implementation of management information systems in local government agencies and identify the supporting and inhibiting factors that influence it. The research method used is a qualitative approach through a literature review of national journals and relevant scientific papers published between 2021 and 2025. Data were analyzed descriptively and analytically to obtain a comprehensive picture of the implementation patterns of management information systems in local government. The analysis results indicate that management information systems contribute positively to improving the effectiveness of organizational performance and the quality of public services when supported by competent personnel, available infrastructure, and leadership commitment. Conversely, weak coordination, limited human resources, and resistance to change are the main factors hindering implementation. This research is expected to serve as evaluation material and a reference for local governments in optimizing the implementation of management information systems on a sustainable basis.

This research looks into the transparency and accountability in the promotion process for civil servants at the Regional Civil Service Agency (BKD) of Sidoarjo Regency as a component of the continual bureaucratic reform aimed at achieving clean and professional governance. Overall, the promotion process has embraced the digital-based Sidoarjo Smart ASN system and adheres to the merit principle, although obstacles persist in achieving completely transparent and accountable practices. The study centers on four key areas: transparency of public information, responsibility in decision-making, the validity of the merit system, and the efficiency of internal oversight and citizen engagement. A qualitative descriptive method utilizing a case study approach was employed, incorporating in-depth interviews, direct observations, and the analysis of official documents. The results indicate that transparency continues to be administrative in character, accountability is focused vertically instead of being horizontally accountable to the public, and the merit system encounters challenges linked to bureaucratic culture and the integration of competency data. Additionally, internal oversight does not have enough community engagement in assessing promotion procedures. The research suggests improving transparency via interactive publishing, establishing accountability systems based on performance, boosting independent evaluation capabilities, and incorporating digital oversight tools with public engagement. These results are anticipated to provide a basis for creating a civil service management model at the regional government level that is more transparent, accountable, and grounded in integrity.

This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

Office management is a key component in ensuring the effectiveness and efficiency of administrative services in both public and educational institutions. The increasing demands for service speed, accuracy, transparency, and professionalism necessitate an integrated and adaptive office management system. This study aims to explore how office management contributes to enhancing administrative service quality through a library research approach. Data were obtained from academic journals, theses, institutional reports, and theoretical literature. The analysis reveals that effective office management encompasses structured planning, proper document management, digital information systems, and staff competency development, all of which contribute significantly to improved service quality. Moreover, standard operating procedures and the integration of manual and digital systems enhance consistency and service reliability. The study supports the theoretical proposition that office management functions planning, organizing, actuating, and controlling are directly correlated with administrative performance indicators. Practical implications include the urgency of digitizing records, implementing standardized workflows, and continuously training administrative personnel. Limitations of this research lie in its purely conceptual and literature-based nature, thus future studies are recommended to adopt empirical or mixed methods approaches for broader generalizability. These findings reaffirm the importance of repositioning office management from a support function to a strategic pillar in administrative service improvement efforts.

This study examines the implementation of an Electronic Medical Record (EMR) system at Hospital X in Kudus Regency and its impact on service efficiency, the quality of medical documentation, and regulatory compliance. A descriptive qualitative case study approach was used, involving eight key informants through interviews, direct observation, and document analysis. The findings reveal that EMR improves information accessibility, reduces recording errors, accelerates administrative processes, and enhances interdepartmental coordination. Key success factors include infrastructure readiness, continuous staff training, and managerial support. Challenges identified include limited skilled personnel, resistance to change, and high dependence on IT systems. A phased implementation, ongoing education, and technical assistance proved effective in facilitating digital transformation. The study concludes that EMR is a strategic component in developing a modern, integrated, and accountable healthcare system.

Along with the development of technology and the increasing need for speed and ease of access to information, electronic archives have developed into Dynamic Archiving Information Systems (SIKD). Not only functioning as a storage medium, SIKD is also used as an archive management tool that allows organizations to organize, access, and monitor documents more efficiently and in real-time, to support the creation of a more modern work process. This study was conducted at the Head Office of Perum BULOG with the aim of analyzing the effectiveness of SIKD in archive management, identifying obstacles to its implementation, and formulating efforts to increase personnel awareness of the use of SIKD. This study uses a qualitative method using a research method that focuses on direct observation of phenomena or events that occur in real life, and uses a data analysis model with the help of NVivo 12 Plus software. The units of analysis in this study are sub-division heads, managers, and employees who are active users of the Dynamic Archiving Information System (SIKD). Data were obtained directly from the original source using interview, observation, and documentation techniques, and supplemented with literature studies as additional sources of information. Based on the research results, it shows that the implementation of SIKD increases work efficiency, accelerates the flow of correspondence, and digitizes archives. However, the implementation of this system still faces challenges such as low employee awareness in using this system, technical constraints, and operational constraints.

The Personnel Information System at the Jayapura City Transportation Office aims to increase efficiency and effectiveness in managing personnel data. In today's digital era, manual data management has limitations that affect the speed and accuracy of information. Therefore, a computerized information system is necessary for better management of employee data. This study aims to analyze the implementation of the personnel information system at the Jayapura City Transportation Office, as well as evaluate its impact on personnel administration performance. The methods used in this study include direct observation of the system in use, interviews with staff and system managers, and analysis of the system's effectiveness in improving data management. The system was evaluated in terms of its ability to streamline administrative tasks, facilitate easy access to personnel data, and enhance overall efficiency in managing personnel information. The results of the study indicate that the system has successfully optimized employee data management, improved administrative efficiency, and made access to information faster and more accurate. However, some obstacles were identified, such as the need for further training for staff to use the system optimally and occasional technical issues with system integration. Despite these challenges, the personnel information system has proven to be an essential tool for improving the overall performance of the personnel administration at the Jayapura City Transportation Office. The study concludes with recommendations for further system enhancements and the importance of ongoing staff training to ensure the system's continued success.

Effective, efficient and structured management of personnel data is an important requirement to support smooth administration and operations in the government environment. This study aims to design and implement a technology-based personnel data management system at the Limapuluh Subdistrict Office, Batu Bara Regency. This system is designed to overcome various problems that arose in previous manual systems, such as data duplication, slow administration processes, and the risk of data loss. The methods used include system requirements analysis through interviews, application-based system design using the Data Flow Diagram (DFD), Sequence Diagram and Class Diagram models, as well as system implementation on available devices. The main features developed include employee data recording, digital attendance, work schedule management, and automatic reporting. The implementation results show that the new system is able to increase the efficiency and effectiveness of personnel data management, speed up the administration process, and increase data security. By training administrative staff, this system also strengthens the human resource management capabilities of the Fifty District Head Office. It is hoped that this research can be a solution and reference for other government agencies that want to digitize personnel data management.

Executive polyclinic in the hospital provides premium health services for middle to upper-socioeconomic patients. However, the low utilization of executive polyclinic services is a concern for hospital management. This study uses the Theory of Planned Behavior framework to understand the factors that influence patient intention to visit the executive polyclinic. This study aims to analyze the effect of subjective norms and brand image on visiting intentions through attitudes toward visiting the Executive Polyclinic of dr. Sitanala Central General Hospital. The quantitative causal research method is to determine the relationship between variables based on previous hypotheses. Data were collected through questionnaires from 135 patients and visitors who had never visited the Executive Polyclinic of dr. Sitanala Central General Hospital was selected using Stratified Random Sampling. The analysis was carried out using SEM-PLS. The results showed that subjective norms and brand image influenced visiting attitudes and visiting intentions, and visiting attitudes influenced visiting intentions. In addition, attitudes mediate the influence of subjective norms on visiting intentions and brand image on visiting intentions. In a managerial context, this research can be a basis and reference for hospital management to improve communication and information systems, human resource (HR) management for medical personnel, patient experience management systems, and patient education systems.

Current developments in technology and information systems This is progressing quite rapidly. Electronic human resource management (E-HRM) as an organizational unit consisting of personnel who process human resource data using computer and non-computer technology. This study uses the literature review method related to business law (BL), economic analysis of law (EAL), and E-HRM research. Literature sources in this study used books, information sources from official government agencies and international organizations as well as scientific articles accredited by Science and Technology Index (SINTA) or SCOPUS. The search strategy uses keywords related to related topics. E-HRM is the embodiment of the intelligent society 5.0 culture in managing the staffing system. Various scopes of personnel management such as planning, administration, payroll and staff evaluation can be carried out effectively and efficiently in mining industry

Maritime security and environmental protection in Indonesian waters, especially in Tanjung Uban, are strategic issues considering the high level of shipping activities and potential threats to marine ecosystems. This study focuses on the juridical analysis of the role of the Marine and Coast Guard Unit (KPLP) in improving maritime security and environmental protection, with a case study at the Tanjung Uban Class II Marine and Coast Guard Base. The purpose of this study is to evaluate the effectiveness of the implementation of the duties and functions of the KPLP based on the existing legal framework, identify the obstacles faced, and provide recommendations to improve the performance of the KPLP. The research method used is a qualitative approach with descriptive analysis, including document studies, field observations, and interviews with related parties. The results of the study show that although KPLP Tanjung Uban has a strong legal foundation, the implementation of their duties and functions is still not optimal. The main obstacles include limited resources such as adequate personnel and equipment, lack of continuous training which results in low personnel competence, and ineffective coordination with related agencies such as the Indonesian Navy and Bakamla. The low awareness and compliance with safety and environmental regulations among maritime industry players also exacerbates the situation. Based on these findings, this study provides several suggestions. For KPLP, an increase in the budget is needed for the procurement of resources and equipment, as well as continuous training for personnel. For the public, especially ship owners and other users of waters, it is important to increase awareness and compliance with maritime and environmental regulations through active participation in education and socialization programs. Meanwhile, the government must strengthen coordination between relevant agencies through the establishment of regular coordination forums and integrated information systems, to ensure better synergy in surveillance, law enforcement, and emergency response in the waters of Tanjung Uban. This research is expected to make a significant contribution to improving maritime security and environmental protection in Indonesia, as well as becoming a reference for the development of more effective policies and strategies in the management of water areas

The increasingly rapid development of information technology currently encourages organizations to implement connected information systems with one database, so that it becomes easier for several organizational devices to share data, and it is also easier to communicate. The obstacles faced when still using paper as a document medium are spending a lot of time completing documents, not being efficient in completing reports that have time limits, so that the information needed is slow and what is obtained is less than optimal. This research method is qualitative by explaining in detail about the Personnel System in personnel services in the implementation of Enterprise Resource Planning (ERP). Then the data analysis techniques used in this research are qualitative descriptive analysis, observation, interviews and documentation. In implementing this ERP, it was concluded that the personnel service application could improve human resource management thereby improving services from various areas of the organization