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This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

This qualitative study aims to explore the effectiveness of reward-and-punishment-based Islamic Religious Education in strengthening students' learning motivation at SMA Negeri 1 Bukateja using Travis Hirschi's social control theory framework. This research was conducted through a case study approach in one of the public high schools in Purbalingga Regency. Data were collected through interviews, participant observation, and documentation studies. The results of the study indicate that the implementation of rewards and punishments functions as a social control mechanism that is able to activate four elements of social bonds: attachment, commitment, involvement, and trust. The reward system in the form of praise, certificates, and gifts has been proven to strengthen the emotional bond between students and teachers, thereby increasing active participation and enthusiasm for learning. Meanwhile, educational punishments, such as reprimands, additional assignments, and community service, are able to build student commitment to rules and reduce indiscipline behavior.This study contributes to the development of Islamic education theory through a social control perspective and serves as a practical reference for Islamic Religious Education teachers in designing effective, fair, and sustainable learning systems.

Acute Respiratory Infection (ARI) remains a major public health problem in Indonesia. Based on the 2025 National Health Reporting System survey, ARI ranked first among diseases with the highest number of cases, reaching more than 14.5 million cases. This study aimed to determine and analyze the relationship between environmental sanitation and nutritional status with the incidence of ARI among children under five following flood disasters in the working area of Panteraja Community Health Center, Pidie Jaya Regency. The study employed a quantitative method with an analytical observational design using a case-control approach. The dependent variable was the incidence of ARI among under-five children, while the independent variables were environmental sanitation and nutritional status. The sample consisted of 122 children under five, including 61 children with ARI and 61 children without ARI. The results of the chi-square test showed a significant relationship between environmental sanitation and ARI incidence (p = 0.000; OR = 0.042; 95% CI = 0.014–0.133), as well as between nutritional status and ARI incidence (p = 0.000; OR = 0.011; 95% CI = 0.001–0.083). These findings indicate that poor environmental sanitation and inadequate nutritional status contribute to the occurrence of ARI among children under five after flooding. Therefore, promotive and preventive efforts, along with regular monitoring of children's nutritional status, are essential to reduce the risk of ARI.

The advancement of digital technology has encouraged the transformation of airport services, including the implementation of Customer Service through Contact Center 172. This study aims to analyze the implementation of Contact Center 172 in improving service responsiveness at Adi Soemarmo International Airport, Boyolali. The study employed a descriptive qualitative approach with a case study method. Data were collected through observation, interviews with five informants, and documentation, and analyzed using the Miles and Huberman interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that the implementation of Contact Center 172 has supported digital service transformation through an integrated communication system that facilitates real-time information delivery and complaint handling. The service has improved Customer Service responsiveness by providing easier access to information, faster response times, and more effective coordination among service units. Supporting factors include competent human resources, integrated systems, and adequate digital facilities, while the main obstacles involve limited internet connectivity, system maintenance disruptions, high complaint volumes, and limited user understanding of digital services. Therefore, strengthening technological infrastructure, improving staff competencies, and increasing public awareness are essential to optimize digital-based airport services.

Early Marriage in Pagar Alam City is currently still quite high, the Pagar Alam Religious Court only relies on a recap of the number of cases per year to draw conclusions about the early marriage data. This method has limitations in classifying early marriage factors, so the Religious Court has difficulty in monitoring and controlling the occurrence of Early Marriage in Pagar Alam City. The purpose of this research thesis is to produce a classification system for Early Marriage factors using the K-Nearest Neighbor Algorithm to find out what factors influence the occurrence of Early Marriage, the method used in this study is the Cross Industry Standard Process for Data Mining (CRISP-DM) which has 6 stages, namely: Business Understanding, Data Understanding, Data Preparation, Modeling, Evaluation, and Deployment. The testing stage in this study uses Confusion Matrix and BlackBox Testing. The final results of this study indicate that the system can classify Early Marriage factors. The classification model built achieved an Accuracy of 94.12% and a Precise value of 85.71% and a Recall value of 100.00%, while testing using Black Box testing in the form of alpha obtained a feasibility value of 83.2%, so this system is very suitable for use.  

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.

Cases of sexual violence against early childhood in Indonesia remain high, while children's understanding of body boundaries and parents' readiness to provide sexual education are still limited. This study aims to design an educational medium in the form of motion graphics to convey body boundary concepts to young children through parental guidance. The research employs a qualitative method with the Multimedia Development Life Cycle (MDLC) approach, which includes the stages of concept, design, material collecting, assembly, testing, and distribution. Data collection techniques consist of literature study, observation, and questionnaires conducted in the Kejawan Putih Tambak area. The findings indicate that children still have difficulty understanding body boundary concepts, while parents are aware of the importance of early sexual education but feel hesitant and uncomfortable delivering it. The developed motion graphics media is considered effective as it presents information in an engaging, communicative, and easily understandable way. Therefore, motion graphics can serve as an effective solution to assist parents in delivering sexual education to children from an early age. 

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

The implementation of healthy and safe school standards is a strategic effort to create a learning environment that supports the health and safety of elementary school students. This study aims to evaluate the implementation of healthy and safe school standards at SDN 6 Kendari, which is characterized by its proximity to a market and a main road. The study employed a qualitative approach using a case study design, involving field observations, the completion of a healthy and safe school indicator questionnaire, and interviews with educators. The results indicate that SDN 6 Kendari has met most of the healthy school indicators, evidenced by well-maintained buildings, adequate ventilation and lighting, proper sanitation and waste management, and students’ consistent practice of clean and healthy living behaviors. Regarding the safe school aspect, the school’s social environment is relatively conducive and free from risky behaviors, supported by the availability of a monitoring system and collaboration with relevant parties. However, several areas still require improvement, such as the equitable distribution of handwashing facilities, more strategic placement of portable fire extinguishers, and strengthening traffic risk mitigation measures due to the school’s location. Overall, the implementation of healthy and safe school standards at SDN 6 Kendari has been proceeding well, but requires continuous improvement to achieve optimal compliance with the standards.

The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

The purpose of this study is to analyze various forms of low student concentration behavior during learning activities at Sungai Tarab Elementary School, as well as the factors underlying these conditions in classroom learning processes. This research uses a qualitative method with a case study design, focusing on an in-depth understanding of phenomena occurring in the field. The selection of research informants uses a purposive sampling technique, where informants are determined based on specific criteria related to the research problem to ensure that the data obtained is valid and reliable. Data were collected through three techniques, namely in-depth interviews, observation, and document study. The data were analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results of the study show that forms of low student learning concentration behavior include walking around the classroom, talking with friends during lessons, and disturbing classmates when they feel bored and uninterested in classroom learning activities. This condition indicates the need for more interactive teaching strategies and more effective classroom management. It is important for teachers to improve student focus through varied and engaging learning approaches, as well as strengthening classroom discipline. In addition, support from the school environment and parents also contributes to reducing these behaviors sustainably.

Radiological examination is a diagnostic supporting procedure aimed at visualizing the internal structures of the human body to assist in establishing a diagnosis. One of the examinations performed is the Acromioclavicular Joint examination, which is used to identify abnormalities of the acromioclavicular joint. This study aims to compare the imaging results of the Acromioclavicular Joint using the anteroposterior (AP) projection with a 3 kg weight and the AP projection without a weight. The study was conducted at the Radiology Laboratory of STIKES Boneo Nusantara, Diploma III Radiology Study Program, using a conventional radiography unit and a quantitative descriptive method with a case study approach. Data were collected through observation and questionnaires. The results showed that the examination using a 3 kg weight produced clearer Acromioclavicular Joint images than the examination performed without a weight. The difference was reflected in the improved visualization of the anatomical structures, thereby facilitating a more accurate assessment of the joint. This study concludes that the use of a 3 kg weight in the AP projection provides superior imaging results by enhancing the visualization of the anatomy of the shoulder joint, thereby potentially improving the accuracy of the radiological evaluation of the Acromioclavicular Joint.

This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

Radiological examination is a diagnostic supporting procedure aimed at visualizing the internal structures of the human body to assist in establishing a diagnosis. One of the examinations performed is the Acromioclavicular Joint examination, which is used to identify abnormalities of the acromioclavicular joint. This study aims to compare the imaging results of the Acromioclavicular Joint using the anteroposterior (AP) projection with a 3 kg weight and the AP projection without a weight. The study was conducted at the Radiology Laboratory of STIKES Boneo Nusantara, Diploma III Radiology Study Program, using a conventional radiography unit and a quantitative descriptive method with a case study approach. Data were collected through observation and questionnaires. The results showed that the examination using a 3 kg weight produced clearer Acromioclavicular Joint images than the examination performed without a weight. The difference was reflected in the improved visualization of the anatomical structures, thereby facilitating a more accurate assessment of the joint. This study concludes that the use of a 3 kg weight in the AP projection provides superior imaging results by enhancing the visualization of the anatomy of the shoulder joint, thereby potentially improving the accuracy of the radiological evaluation of the Acromioclavicular Joint.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

This study analyzes the juridical transformation of freedom of expression after the enactment of Law Number 1 of 2024 as the second revision of the Electronic Information and Transaction Law (ITE Law). The main focus of the research is the reconstruction of defamation offenses from Article 27 paragraph (3) to Article 27A, as well as its implications for constitutional guarantees in Article 28E paragraph (3) of the 1945 Constitution. The method used is normative juridical with legislative, conceptual, and case approaches. The case study of the case of Haris Azhar and Fatia Maulidiyanti is used as a limited empirical analysis. The results of the study show that even though Law No. 1 of 2024 has narrowed insults to absolute complaints, the formulation of norms that are still multi-interpreted, especially in the phrase "attacking honor", still has the potential to threaten freedom of expression and create a chilling effect in the digital space. In addition, the lack of clear parameters regarding public criticism and personal insults creates legal uncertainty. Therefore, consistent interpretation guidelines and harmonization with human rights principles are needed so that the protection of citizens' constitutional rights is guaranteed.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

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 aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.