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Asset inventory management is vital for enhancing the operational efficiency of an organization. At the Communication and Informatics Office of Tegal Regency, the process for managing asset inventory is still performed manually, leading to various issues including challenges in asset documentation, data retrieval, management of borrowing, reporting damage, and overseeing the condition of assets. This research intends to create a web-based asset inventory management solution that leverages Quick Response (QR) Code technology to boost the effectiveness, efficiency, and precision of inventory management. The methodology employed for the system's development was Agile Development, which includes stages such as planning, analyzing requirements, designing the system, developing, testing, and conducting iterative evaluations. Data gathering was conducted through observation, interviews, and reviewing existing literature. The completed system offers several key features, such as inventory management, the ability to generate and scan QR Codes, processes for borrowing and returning assets, damage reporting, a monitoring dashboard, and management of user access based on roles.  The findings reveal that the implemented system enhances asset identification through QR Codes, delivers real-time inventory data, and enables more efficient monitoring of assets. According to Black Box Testing results, all functionalities of the system performed in alignment with the identified functional requirements. Consequently, the web-based asset inventory management system utilizing QR Code technology can act as a useful solution to enhance the asset inventory management quality at the Communication and Informatics Office of Tegal Regency.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

Open burning of household waste remains the dominant waste disposal practice in rural areas of Indonesia, posing significant risks to public health and environmental quality. This community service activity aimed to provide an innovative, low-smoke waste combustion solution — the rocket stove incinerator — to the residents of Dusun Allukeke, Desa Belapunranga, Kecamatan Parangloe, Kabupaten Gowa. A baseline survey conducted during PBL 1 revealed that 87.6% of households disposed of waste through open burning. An asset-based community development (ABCD) approach was adopted, engaging community members at every stage from planning, construction, to utilisation. The rocket stove was constructed over three days using locally available materials and was demonstrated to significantly reduce visible smoke emissions compared to conventional open burning. The technology works through a vertically insulated combustion chamber that promotes near-complete combustion, reducing waste volume by 50–90% while suppressing particulate matter and hydrocarbon emissions. Community participation strengthened local ownership of the solution. This activity demonstrates that appropriate technology co-constructed with communities can serve as a practical, sustainable, and replicable model for rural waste management.

The tourism industry faced hyper-competition wherevisual identity became a vital asset, particularly ondigital platforms. Mbarep Tour and Travel struggledwith disintegrated visual management, resulting in alow engagement rate of 1.34 percent and significantinconsistencies in typography (70 percent). Thisresearch aimed to design an Integrated VisualIdentity System as a strategic solution for branddifferentiation. The Research and Developmentmethod was employed using a hybrid workflow thatintegrated CorelDRAW for vector precision, Geminiartificial intelligence for mascot three-dimensionalenhancement, and Canva for operational templates.The outcome was a comprehensive identity system,including refined logos, standardized typography,and a brand mascot, all codified in a GraphicStandard Manual. Post-implementation resultsshowed 100 percent effectiveness in resolving visualinconsistencies and increased the engagement rate to1.79 percent. This system successfully transformedthe brand into a more professional and competitiveentity.

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

Somongari Tourism Village in Indonesia's Purworejo Regency is the site of this research on the ways in which community-based creative economy development could promote ecotourism. As a destination rich in natural, cultural, and historical assets, Somongari demonstrates significant potential to integrate creative industries into tourism practices. Examining community involvement, entrepreneurship, and government, this study used a qualitative descriptive technique to gather data via observation, recording, and interviews.Findings reveal that creative economy initiatives—such as culinary innovation, agro-tourism, cultural storytelling, and digital promotion—strengthen destination attractiveness while generating income for residents. Innovation, inclusion, and intergenerational colaboration are greatly enhanced when women and youths are involved. Community ownership and fair distribution of benefits are reinforced via participatory governance and collective management. Limited product diversi-fication, reliance on seasonal tourism, and limitations in management competence are some of the difficulties that continue to exist. The study concludes that community-based creative economy development provides a strategic pathway for sustainable tourism by integrating economic empowerment, cultural preservation, and social participation. Strengthening entrepreneurship, enhancing digital marketing, diversifying tourism products, and fostering stakeholder collaboration are essential to improving competitiveness and resilience. This study contribute to the discourse on sustainable rural tourism by demonstrating how creative economy initiatives can serve as instruments of empowerment and sustainable destination development.

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.

This study examines how profitability affects company value among manufacturing firms included in the LQ45 index during the 2023–2025 period, with debt policy serving as a moderating variable. Increasing business competition encourages companies to improve their financial performance and market value to attract investors and maintain long-term sustainability. A quantitative research approach with a causal research design was employed to analyze the relationship between the variables. The study used secondary data obtained from audited annual financial statements published on the Indonesia Stock Exchange. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS version 26. The results indicate that profitability has a significant positive effect on firm value, suggesting that higher profitability enhances investor confidence and contributes to higher market valuations. Furthermore, debt policy significantly moderates the relationship between profitability and firm value by strengthening the influence of profitability. The coefficient of determination increased from below thirteen percent to more than sixty-three percent after including the moderating variable. These findings demonstrate that effective debt management combined with strong profitability contributes to higher firm value and supports sustainable corporate growth and long-term investor confidence.

Children's literacy can be improved through interactive learning media. A digital children's story platform, previously a mobile application, required web version development to expand user accessibility via browsers. The main challenge in this development was presenting multimedia content such as text, images, and audio dubbing synchronously scene-by-scene without degrading system performance, as well as facilitating reader interaction through a rating feature. This research aims to design and develop the platform using a Decoupled Architecture approach. The software development method used is Waterfall, encompassing requirement analysis, system design (UML, CDM, and PDM), implementation, testing, and maintenance. During implementation, ReactJS is utilized on the client-side for responsive interface rendering and state management, while Laravel is implemented on the server-side as a RESTful API provider to manage multimedia asset transmission, rating records, and the MySQL database. Functional system testing was evaluated using Black-box Testing, while user experience was validated using Spearman's Rank Correlation. The results indicate that this architectural separation (front-end and back-end) effectively resolves server overload issues commonly found in monolithic architectures and produces a seamless, stable asynchronous data transmission system across various devices.

Electricity service quality depends not only on physical network expansion but also on the availability of accurate, traceable, and spatially integrated asset data. This study aims to formulate an infrastructure inventory plan for electricity distribution networks as a basis for optimizing electricity services in Musi Rawas Regency, Indonesia. A descriptive-technical approach was applied using administrative maps, spatial planning documents, distribution network maps, feeder single-line diagrams, January 2026 customer data, bill of quantity documents for electricity and public street lighting, and the planned network drawing for Mandi Aur Village. The results show that 14 target districts served approximately 101,932 customers, consisting of 78,564 postpaid and 23,368 prepaid customers. Tugumulyo, Megang Sakti, Muara Kelingi, and Muara Lakitan represented the largest customer concentrations and should be prioritized for detailed asset verification. The proposed inventory object includes medium-voltage lines, low-voltage lines, poles, distribution transformers, protection equipment, public street lighting, panels, and operation-worthiness documents. The inventory database should include unique asset codes, coordinates, feeder identity, specifications, physical condition, photographs, operational status, and follow-up actions. Spatial inventory is expected to improve maintenance planning, outage response, public lighting management, safety control, and evidence-based network development.

Food and nutrition governance is a central issue in subnational development, especially in areas with high agricultural potential but persistent malnutrition. This study analyzes how Grobogan Regency, Indonesia, implements food and nutrition governance through its 2025–2029 Regional Action Plan for Food and Nutrition Based on Local Resource Potential (RAD-PGBPSDL). Using qualitative policy analysis, the research examines policy design, strategic priorities, coordination mechanisms, and indicator frameworks, supported by secondary data on food production, consumption, poverty, and nutrition. Findings show that Grobogan possesses strong local food assets, including surplus production, improved dietary quality, and diverse commodities. However, major governance challenges persist, such as high stunting rates, maternal energy deficiency, uneven food access, climate-related production risks, and fragmented cross-sector data systems. The policy demonstrates a shift toward multisectoral governance by integrating food availability, affordability, utilization, institutional coordination, climate resilience, and local food diversification. Implementation may be constrained by limited operational detail, uneven agency readiness, and insufficient monitoring and accountability. The study highlights that effective food and nutrition governance requires institutional coordination, evidence-based planning, and adaptive public management. The Grobogan case provides practical lessons for strengthening subnational governance in Indonesia and similar developing contexts.

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.

Vandalism is a social problem affecting public space quality, urban aesthetics, and the effectiveness of public facilities utilization. Karawang Regency, as a developing industrial area, faces challenges related to increasing acts of vandalism targeting public facilities, open spaces, and government and private assets. This study aims to analyze preventive efforts carried out by the Civil Service Police Unit (Satpol PP) of Karawang Regency using J. Salusu’s public sector strategic management perspective. This research employed a qualitative approach with a descriptive case study method. Data were collected through observation, interviews, and documentation involving Satpol PP officers and public facility users. Data analysis consisted of data reduction, data display, and conclusion drawing with source, technique, and time triangulation. The findings indicate that preventive strategies have been implemented through four strategic management phases. In the identification phase, Satpol PP recognized vandalism patterns but lacked systematic mapping of vulnerable locations. In the development phase, institutional strengths existed alongside limitations in resources and innovation. In the resolution phase, strategies focused on socialization, routine patrols, and cross-sector collaboration. In implementation and evaluation, preventive programs operated adaptively but still encountered limitations in personnel capacity and public participation. Strengthening technology utilization, human resources, and collaborative governance is necessary to improve long-term preventive effectiveness.

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.

The rubber processing manufacturing company PT Darmasindo Intikaret Tebing Tinggi is encountering more and more intense competition. So, managing human resources, the company's most valuable asset, is a top priority alongside meeting financial and operational goals. In human resource management, employee happiness is a key performance measure. Leadership style, discipline, and K3 are all variables that this study hopes to identify and examine in some detail. This research falls under the category of development studies and employs a quantitative methodology. This research makes use of both primary and secondary sources for its data. Findings from both primary and secondary sources are used into this research. People who work in production at PT. Darmasindo Intikaret were the subjects of this research. According to the results of the complete sampling method, the milling production staff consists of 34 individuals. In this study, the entire population is employed as a sample. The data analysis techniques utilised in this study included reliability and validity tests, tests for classical assumptions like normality and multicollinearity and heteroscedasticity, and tests for multiple regression, determination coefficients, and hypotheses like the F and T tests. Leadership style significantly and positively affects employee job satisfaction, according to the study's results. There is a favourable and statistically significant relationship between discipline and employee job satisfaction, and K3 is no exception. Employees' happiness on the job is influenced by a number of factors, including leadership style, discipline, and K3. The significance of enhancing the quality of leadership style, discipline, and 3 in boosting employee job satisfaction in a firm, particularly manufacturing companies, can be demonstrated by doing this study.

This study aims to analyze the effect of profitability and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study was motivated by inconsistencies in previous research results regarding the influence of profitability and liquidity on firm value. Profitability was measured using Return on Assets (ROA), liquidity was measured using Current Ratio (CR), while firm value was measured using Price to Book Value (PBV). This research employed a quantitative approach using secondary data obtained from company financial statements. The sampling technique used purposive sampling with a total sample of 9 manufacturing companies during the research period. The data analysis methods included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination test (R²), partial test (t-test), and simultaneous test (F-test) using SPSS software. The results showed that company profitability tended to be stable although several companies experienced performance fluctuations, while liquidity levels showed considerable variation among companies. Based on the partial test results, profitability (ROA) did not have a significant effect on firm value with a significance value of 0.765 (>0.05), while liquidity (CR) had a significant negative effect on firm value with a significance value of 0.011 (<0.05). Simultaneously, profitability and liquidity had a significant effect on firm value with an F-test significance value of 0.020 (<0.05). The coefficient of determination (R²) value of 0.169 indicates that profitability and liquidity were able to explain 16.9% of the variation in firm value, while the remaining 83.1% was influenced by other factors outside the study. This research is expected to contribute to the development of financial management knowledge and serve as a consideration for investors and companies in decision-making.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This study aims to analyze the effectiveness of the implementation of fixed asset accounting systems and procedures at the Department of Transportation of Medan City. The research employs a qualitative approach with a descriptive method to gain an in-depth understanding of actual field conditions. Data were collected through observation, interviews, documentation, and literature review, involving four informants directly engaged in fixed asset management. The results indicate that the implementation of fixed asset accounting systems and procedures has been relatively effective, as reflected in the execution of asset management stages in accordance with applicable regulations and the utilization of information technology-based systems. These systems support more structured recording and reporting processes. However, the effectiveness has not been fully optimized due to several constraints encountered during implementation. Factors influencing effectiveness include the quality of human resources, the use of technology, data completeness, and coordination among work units. The identified challenges involve data inaccuracies, limited user competence, weak internal control, and technical issues within the system. These conditions affect the quality of financial reports, particularly in terms of accuracy and timeliness, and also influence the effectiveness of internal control. This study contributes by identifying key issues and highlighting the importance of improving system quality and human resource capacity to support more effective and accountable fixed asset management.

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.