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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

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.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

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.

Proper drug disposal is often perceived as a trivial matter by the public when dealing with medications that are no longer needed. However, improper disposal can effect on the economy, public health, and the environment. Therefore, it is essential to educate the public to improve their knowledge regarding appropriate drug disposal methods. Previous studies have shown that educational media can effectively increase public awareness and understanding. The purpose of this study was to evaluate the effectiveness of educational leaflets in enhancing public knowledge about proper drug disposal. This experimental study involved an intervention using educational leaflets. A total of 100 respondents participated in the study. The intervention was conducted over three consecutive days. Pretest and posttest data were collected to assess changes in knowledge. Univariate analysis was used to describe respondent characteristics, while bivariate analysis (Wilcoxon test) was employed to compare pretest and posttest results. Pretest data indicated that the majority of respondents had only sufficient knowledge about drug disposal. Following the intervention, the number of respondents with sufficient knowledge decreased, while those categorized as having good knowledge increased. Statistically, a p-value of 0.000 demonstrated that the use of leaflets significantly improved knowledge level. Based on the results of this study, educational interventions, such as the distribution of leaflets, can effectively enhance public knowledge about proper drug disposal.

Land-use changes dominated by impervious surfaces in residential areas reduce the natural infiltration capacity of the soil and increase surface runoff, which may lead to flooding and waterlogging. This study aimed to design a rainwater infiltration well system as an effort to reduce surface runoff in Samudera Afroza 3 Housing Estate, Jambi City. A quantitative approach was employed through field surveys, hydrological analysis, soil permeability testing, GIS-based land-use analysis, and infiltration well design in accordance with SNI 8456:2017 and SNI 03-2453-2002 standards. Rainfall analysis was conducted using maximum daily rainfall data from 2014–2023, applying several probability distributions, with the Gumbel distribution identified as the most representative model. The results revealed that the residential area covers 8,104 m², with 91.84% of the land occupied by built-up surfaces, resulting in limited natural infiltration capacity. The average soil permeability value of 0.00024 m/s indicates favorable conditions for the implementation of infiltration wells. Based on the design calculations, 41 Type III infiltration wells are required, providing a total storage capacity of 289.665 m³ and an infiltration discharge of 0.0919 m³/s. The proposed infiltration well system is capable of reducing runoff volumes by 15.044%, 12.486%, and 11.223% for 2-year, 5-year, and 10-year return periods, respectively. Therefore, infiltration wells can be considered an effective alternative for water conservation and runoff management in residential areas.

This study aims to formulate an engineering strategy for water quality management and pollution control in the Tiku Sub-watershed, North Musi Rawas Regency. The study used a descriptive approach by integrating selected technical data from a dissertation-based assessment with semi-structured interviews involving 20 key informants representing technical agencies, village and subdistrict governments, community leaders, artisanal and small-scale gold mining actors, farmers, and riverbank communities. The analysis focused on water quality status, water availability and demand, pollution sources, perceived impacts, implementation constraints, and priority interventions. The results showed that the Tiku Sub-watershed is under significant environmental pressure. The average pollution index was 6.65, indicating a moderately polluted status, while mercury, cadmium, phosphate, and ammonia were the dominant parameters of concern. Surface water availability remained relatively adequate at 45,842,699.79 m3/year, and the average Criticality Ratio was 0.266; however, the water pollution carrying capacity was poor. Interview results indicated that mercury use and processing waste from artisanal gold mining were the most urgent issue (35%), followed by land-cover change and riparian degradation. The recommended strategy combines mercury-free processing technology, alternative livelihood development, cross-sectoral supervision, riparian rehabilitation, and transparent water-quality monitoring. The findings imply that watershed engineering should integrate technical, institutional, and socio-economic interventions.

Road improvement projects require consistency between technical planning documents and field implementation to ensure that service quality, structural performance, construction time, and user safety are achieved. This article evaluates the conformity between planning and realization in the Pangkalan-Batas Jambi road improvement project in Rawas Ulu District, North Musi Rawas Regency. The study used a descriptive-quantitative evaluative approach based on field monitoring, project technical documents, comparative quantity analysis between contract and Contract Change Order (CCO), and identification of implementation constraints. The results showed that several work items changed during construction because initial planning data did not fully capture actual field conditions. Quantities increased for drainage excavation (+18.87%), roadbed preparation (+8.99%), aggregate class A base course (+12.51%), and AC-Base (+11.98%). Conversely, reinforced pipe culverts decreased (-58.33%), unsealed aggregate base/sirtu decreased (-43.50%), and tack/prime coat volume slightly decreased (-0.47%). The time schedule showed a minor delay of -0.13% in the first week but recovered in the second week, indicating effective field coordination. Main constraints included traffic interference, limited worker visibility, and equipment visibility. The study recommends more detailed site surveys during planning, stronger traffic management, stricter occupational safety implementation, systematic progress control, and routine post-construction maintenance to maintain road service life.

Background: Pargarutan Julu Village, East Angkola District, South Tapanuli does not yet have a waste disposal site (TPS), causing residents to habitually dump waste into rivers and burn it around residential areas. In addition, the lack of knowledge about natural disaster mitigation is a problem that needs to be addressed urgently. Objective: This community service activity aims to increase public knowledge and awareness through education on waste management (sorting organic and inorganic waste, impacts of river pollution, and the 3R principle: Reduce, Reuse, Recycle) and natural disaster preparedness (floods and fires). Methods: The activity was conducted outdoors in the village at night using lecture, PowerPoint presentation, and interactive discussion methods, involving 35 participants consisting of children and village residents of Pargarutan Julu. Results: The activity showed high enthusiasm from participants, with many questions raised during the interactive discussion sessions. There was an increase in community understanding of the importance of waste sorting, the dangers of dumping waste into rivers, the application of the 3R principle, and steps for preparedness against flood and fire disasters. Conclusion: The participatory outdoor educational approach effectively improved knowledge and awareness of Pargarutan Julu Village residents regarding proper waste management and natural disaster preparedness, and encouraged sustainable behavioral change in the community.

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

The urgency of this research stems from the knowledge gap regarding contextual factors contributing to the underuse of learning media in rural elementary schools, which has not been adequately addressed in previous research, which has tended to focus on urban contexts. This study aims to examine teachers' perceptions at Sugayang Public Elementary School regarding the underuse of learning media in the learning process, as well as the factors that contribute to it. The method used was a descriptive qualitative method, utilizing in-depth interviews as a data collection technique. The data were then analyzed using data reduction, data display, and conclusion drawing techniques according to Miles and Huberman. The results showed that teachers experienced difficulties in using technology, difficulties in creating learning media, and the perception that using media was time-consuming. This reveals an important pattern that the underuse of learning media is a systematic problem rooted in the TPACK gap that is not supported by practical time management solutions. These findings imply that changes in learning practices will not occur simply through the provision of generic technology tools or training; rather, bottom-up and contextual solutions are needed. The novelty of this research lies in the in-depth qualitative approach applied to the under-researched context of rural elementary schools, which has not been studied before. This research contributes through recommendations for the implementation of a peer-mentoring program and the development of a ready-to-use digital learning media bank, thus offering valuable insights for future research with relevant stakeholders.

In order to raise the standard of healthcare services in the contemporary period, digital transformation in hospital management has become a phenomena. The purpose of this study is to investigate the adoption, advantages, difficulties, and success aspects of digital transformation in healthcare facilities. A literature review employing a narrative review system was the methodology. 14 papers that met the inclusion requirements were found using data sources from Google Scholar, PubMed, and ScienceDirect databases with publication years ranging from 2020 to 2025. To determine the primary study themes, data analysis was carried out utilising a thematic synthesis approach. According to the study's findings, digital transformation can enhance operational effectiveness, service quality, and patient safety by using technology including electronic health records (EHR), telemedicine, and hospital management information systems. However, there are still a number of obstacles to its adoption, such as inadequate infrastructure, inadequate human resource competency, expensive investment costs, and data security threats. Significant barriers also include a lack of system integration and opposition to change. Government policies and regulatory assistance have an impact on the success of digital transformation in hospital administration.

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.

Background: Hepatocellular Carcinoma (HCC) is an abnormal cell growth in the liver characterized by increased number of dividing liver cells accompanied by malignant transformation. A common paraneoplastic phenomenon in HCC patients is hypoglycemia, which arises due to hepatic dysfunction impairing gluconeogenesis and glycogenolysis, as well as tumor-mediated IGF-II production. This condition causes hypoglycemia as a primary nursing problem requiring comprehensive nursing care. Objective: To describe the nursing care process for a patient with HCC focusing on blood glucose instability management and knowledge deficit intervention. Methods: This study used a descriptive qualitative method through a case study approach. Data were collected through interview, observation, documentation study, and literature review. Results: Two nursing diagnoses were identified: blood glucose instability related to hepatic dysfunction and knowledge deficit related to lack of information exposure. Nursing interventions performed included hypoglycemia management and disease process education. After 2x24 hours of nursing implementation, both diagnoses were partially resolved, as GDS values remained fluctuating and behavioral change had not been fully achieved. Conclusion: Comprehensive nursing management through routine blood glucose monitoring, dextrose administration, nutritional modification, and health education can improve blood glucose stability and patient knowledge in HCC patients.

Environmental-based diseases remain a major public health issue associated with unsafe drinking water, inadequate sanitation, poor hygiene behavior, improper household waste management, and unsafe domestic wastewater disposal. Community-Based Total Sanitation, known in Indonesia as Sanitasi Total Berbasis Masyarakat or STBM, is a community empowerment approach designed to change hygiene and sanitation behavior through five pillars. This article aims to develop an STBM program planning design and an impact evaluation model for reducing environmental-based diseases, particularly diarrhoeal disease. This study used a narrative review method by analyzing national regulations, official guidelines, global WASH reports, and recent scientific literature. The proposed program design includes situation analysis, multisectoral advocacy, community triggering, household mentoring, strengthening sanitation facilities, monitoring, verification, and impact evaluation. The evaluation model uses process, output, outcome, and impact indicators, with diarrhoea incidence as the main measurable health indicator. The findings indicate that an integrated STBM program supported by community participation, valid baseline data, and periodic evaluation can strengthen the prevention of environmental-based diseases. This article recommends implementing STBM as a sustainable community-based public health intervention rather than a short-term sanitation activity. 

Background: Distal radius fracture is the most common fracture of the radius bone near the wrist joint. The prevalence of fractures in Indonesia in 2024 was 3.8%, indicating that approximately 20 million people experienced fractures. Therefore, nursing care planning is required to address musculoskeletal disorders. Objective: To describe the nursing care for patients with Musculoskeletal System Disorders: Post-Op ORIF Fracture of One-Third Distal Radius Dextra. Method: This study used a descriptive narrative method by providing an overview of nursing care through a nursing process approach. Results: Nursing diagnoses that emerged in the patient included acute pain, impaired physical mobility, risk of infection, and knowledge deficit. Interventions performed included pain management, mobilization support, infection prevention, and health education. Conclusion: After two days of nursing implementation, one diagnosis was fully resolved and three diagnoses were partially resolved due to time constraints. Discharge planning was provided including deep breathing relaxation techniques, passive ROM exercises, and wound dressing changes every two days.  

 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)

SR12 Herbal Cosmetics is a company engaged in the field of herbal and skin care. Founded in 2015 byToni Firmansyah, S. Farm., Apt. and Asrianty Salam, Farm. This company has a vision to provide benefits to many people through the herbal and skin care products they produce. SR12 Herbal Cosmetics products are formulated based on research from certified scientists, and have been tested at the Sucofindo Laboratory, are free of mercury and hydroquinone, and have been registered with the Indonesian Food and Drug Supervisory Agency (BPOM RI). SR12 Herbal Cosmetics has several factories in West Java Province and has an extensive distribution network with hundreds of distributors and tens of thousands of partners throughout Indonesia. The goal to be achieved is to produce a management information system model including a management information system for PT SR12 Herbal Cosmetics. The research object chosen is a company in the field of cosmetics and skin care which has its head office in Gunung Sindur, West Java. This selection aims to form a management information system design model that is able to produce relevant and timely information for planning, controlling, decision making and evaluating the performance of activities. For the Web-Based Instagram Content Management Information System Design project to Support SR12 Herbal Cosmetics' Brand Awareness, I used Agile (Scrum) due to the dynamic nature of digital marketing and potential changes to the Instagram API or business needs. This allowed SR12 to get core functionality faster and provide iterative feedback, ensuring the system built was truly relevant to their brand awareness needs.