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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.

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

This study investigates why applicants who have passed the initial admissions stage do not proceed to final enrolment in an Indonesian private higher education context. While student recruitment is often measured by the number of applications received, institutional sustainability depends on the ability to convert applicants into enrolled students. This study employed a descriptive survey design supported by thematic analysis of open-ended responses. Data were collected from 179 applicants who had participated in the admissions process but did not complete final re-registration. The data were analyzed using frequencies, percentages, and thematic categorization. The findings show that conversion failure is influenced by several factors, including waiting for public university admission results, financial constraints, postponement of study plans, family considerations, uncertainty about the institution or study programmed, preference for other institutions, and campus accessibility. A key finding reveals that 58.1% of respondents would reconsider enrolment if scholarships, tuition discounts, or other financial assistance were available. These findings highlight the need for a conversion management strategy through targeted financial aid, transparent cost communication, family engagement, and proactive applicant follow-up.  

This study aims to analyze the role of parents in improving children’s reading and writing literacy skills at SDN 08 Kurnia, Semedang Village, Kuala Behe Subdistrict, Landak Regency. This study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions based on the research findings. The results indicate that the role of parents in improving children’s reading and writing literacy skills in Semedang Village has not yet been fully realized. In terms of education, parental involvement remains limited due to a lack of understanding regarding effective learning support. In terms of motivation, parents have not consistently encouraged learning activities within the family. In terms of facilitation, the family’s economic constraints are one of the factors preventing the provision of literacy support materials, such as reading books and learning media. In terms of guidance, time constraints due to work demands have prevented the intensity of support for children’s learning activities from reaching its full potential. This situation is influenced by several factors, including internal factors such as parents’ educational backgrounds and family economic conditions, as well as external factors such as a surrounding environment that does not yet support a culture of literacy, the influence of peers, and the use of digital media. These factors have prevented the establishment of sustainable literacy activities within the family environment.

Abstract. PT XYZ, a wooden furniture manufacturing company, served as the research site for this study which applied the Theory of Constraints (TOC) method to analyze production performance and identify bottlenecks. The company faces capacity imbalances between workstations, resulting in production targets that have not been achieved optimally. Data collection involved direct observation and interviews with related parties in the production area. The analysis was conducted by comparing the required capacity with the available capacity at each production workstation. The findings reveal that solid processing, machining, sanding, assembling, painting, and packing have sufficient available capacities to meet production requirements, thus categorized as non-bottleneck processes. In contrast, the panel processing station is identified as the main bottleneck due to its highest workload among all processes. By implementing the Theory of Constraints, the company can identify major constraints and establish improvement priorities to enhance production flow smoothness. It is expected that improvements in bottleneck processes will increase production efficiency, balance capacity among workstations, and support more optimal achievement of production targets. Keywords: bottleneck; capacity; manufacturing; production performance; theory of constraints   Abstrak. PT XYZ sebuah perusahaan manufaktur furnitur kayu, menjadi lokasi penelitian ini yang menggunakan metode Theory of Constraints (TOC) untuk menganalisis kinerja produksi dan mengidentifikasi bottleneck. Perusahaan menghadapi ketidakseimbangan kapasitas antar stasiun kerja yang menyebabkan target produksi belum terdengar secara optimal. Pengumpulan data meliputi observasi langsung dan wawancara dengan pihak terkait di area produksi. Analisis dilaksanakan dengan membandingkan kapasitas yang dibutuhkan terhadap kapasitas yang tersedia pada setiap stasiun kerja produksi. Hasil penelitian menunjukkan bahwa proses pembahanan solid, machining, sanding, assembling, painting, dan packing memiliki kapasitas yang tersedia yang masih mampu memenuhi kebutuhan produksi, sehingga termasuk kategori non-bottleneck. Sebaliknya, stasiun kerja pembahanan panel diidentifikasi sebagai bottleneck utama karena memiliki tingkat beban kerja tertinggi di antara seluruh proses. Dengan penerapan Theory of Constraints, perusahaan dapat mengidentifikasi kendala utama dan menentukan prioritas perbaikan untuk meningkatkan kelancaran aliran produksi. Diharapkan perbaikan pada proses bottleneck dapat meningkatkan efisiensi produksi, menyeimbangkan kapasitas antar stasiun kerja, serta mendukung pencapaian target output perusahaan secara lebih optimal. Kata kunci: bottleneck; kapasitas; kinerja produksi; manufaktur; theory of constraints

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.

This study aims to describe the management of the Tahfidz Al-Qur'an Program, identify the supporting and inhibiting factors in its implementation, and analyze its contribution to improving educational quality at SD Qurrota 'Ayun Kalibeber Wonosobo. A qualitative approach with a field research design was employed. Data were collected through observations, interviews, and documentation involving the principal, tahfidz coordinator, tahfidz teachers, classroom teachers, students, and parents. Data were analyzed using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings show that the Tahfidz Al-Qur'an Program has been systematically managed through the functions of planning, organizing, actuating, and controlling. Planning includes determining memorization targets, preparing the curriculum, scheduling activities, selecting learning methods, assigning qualified teachers, and establishing evaluation procedures. Organizing involves a clear distribution of responsibilities among school stakeholders and parents. Program implementation consists of tahsin, memorization submission, muraja'ah, and periodic evaluations, while monitoring is conducted through memorization assessments, evaluation meetings, and progress reports to parents. Supporting factors include the principal’s commitment, competent tahfidz teachers, parental involvement, and a religious school environment. Inhibiting factors include differences in students’ abilities, limited muraja'ah at home, time constraints, and fluctuating learning motivation. The program contributes to educational quality by strengthening religious character, improving academic achievement, fostering school discipline, and increasing public trust in the institution.

The purpose of this study is to examine the impact of financial constraints on workforce management practices in agricultural companies listed on the Indonesia Stock Exchange between 2022 and 2025. Earnings management was measured using the DeAngelo Discretionary Accrual model, while financial distress was measured using the Altman Z-Score. A purposive sample yielded 32 observations, and the data were analyzed quantitatively using simple linear regression in SPSS. The analysis results showed that Financial Distress had no significant effect on Earnings Management, with a significance value of 0.718 (>0.05). The coefficient of determination (R²) of 0.004 indicates that only 0.4% of the variation in earnings management practices can be explained by financial distress, while the remaining 99.6% is influenced by factors outside this model. This finding suggests that the adoption of earnings management strategies in pharmaceutical companies is not primarily driven by financial distress. Therefore, it is recommended that future research include additional variables that could potentially influence earnings management.

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.

The Merdeka Curriculum introduces a paradigm shift in Indonesia's educational assessment system, moving from an outcome-oriented approach toward one that positions evaluation as an integral part of the learning process itself. This article examines how learning evaluation is implemented as an instrument to improve the quality of student learning within the Merdeka Curriculum framework. This study employs a library research method, analyzing relevant policy documents, regulations, and academic literature. The findings indicate that the Merdeka Curriculum shifts the focus of evaluation from mere measurement (assessment of learning) toward assessment as learning and assessment for learning, realized through three main forms of assessment: diagnostic, formative, and summative. Proper implementation of these three forms enables teachers to map students' individual learning needs, provide continuous feedback, and design differentiated instruction that is more relevant to learners' characteristics. However, field implementation still faces several challenges, including uneven teacher understanding, time constraints, and limited technical training in designing authentic assessment instruments. This article recommends strengthening teacher competence, providing practical technical guidance, and offering continuous mentoring as strategic steps to ensure that learning evaluation truly functions as an instrument for improving learning quality, rather than merely an administrative formality.

This study investigates the practice of the accounting profession with the aim of identifying the key threats and challenges that hinder its development in Nigeria. To achieve this objective, three hypotheses were formulated and tested using the chi-square statistical technique to examine the relationship between identified challenges and the development of accounting practice in the country. The study drew on the perceptions of key stakeholders in the accounting field, namely academic accountants, professional accountants, and accounting regulators. Primary data were collected and analyzed, and the results revealed that the accounting profession is confronted with significant challenges that negatively influence its growth and development. The study concludes that these constraints may pose serious risks to the future advancement of the profession in Nigeria. It therefore recommends that academic and professional accountants should remain committed and proactive in advancing accounting knowledge and practice, while regulatory bodies should ensure objectivity, transparency, and fairness in the formulation and enforcement of accounting standards and regulations

Birth certificate ownership is a fundamental right of every citizen and an essential requirement for accessing various public services. However, the coverage of birth certificate ownership in North Central Timor Regency has not yet reached the national target. To address this issue, the Department of Population and Civil Registration of North Central Timor Regency implemented the Mobile Service Program (Jemput Bola) as an initiative to bring civil registration services closer to the community. This study aims to analyze the effectiveness of the Mobile Service Program in increasing birth certificate ownership in North Central Timor Regency. The research employed a qualitative approach using a descriptive method. Data were collected through observation, interviews, and documentation, and analyzed using the interactive model of Miles and Huberman. The analysis of program effectiveness was based on Richard M. Steers’ goal approach and strategic constituencies approach. The findings indicate that the Mobile Service Program is effective in expanding service accessibility, increasing the number of birth certificates issued, and facilitating public access to civil registration documents. The program also received positive responses from the community because it reduced barriers related to cost, time, and distance in obtaining birth certificates. Nevertheless, several challenges remain, including low public awareness, incomplete administrative requirements, limited internet connectivity, and geographical constraints. Therefore, strengthening public outreach, improving coordination with village governments, and establishing measurable program targets are necessary to enhance the program’s effectiveness in a sustainable manner.

This qualitative literature review synthesizes contemporary research on how dual-class share structures shape agency costs, voting divergence, and corporate governance outcomes. The review finds that disproportionate voting rights increase managerial entrenchment risks and weaken shareholder oversight, thereby amplifying agency costs across diverse institutional settings. However, governance safeguards particularly time bound and event-based sunset clauses emerge as effective mechanisms for moderating the long-term risks of control disproportionality. While dual class firms may benefit from strategic insulation that fosters innovation and long-term value creation, the absence of sunset provisions is consistently associated with reduced firm valuation, diminished accountability, and persistent divergence between control and ownership. Overall, this synthesis highlights that dual-class structures are not universally harmful, but their sustainability depends on the presence of robust governance constraints designed to restore alignment over time.

This study aims to analyze the implementation of the Government Employees with Work Agreements (PPPK) orientation program at the Jambi Province Human Resources Development Agency (BPSDM). The research focuses on George C. Edward III's 1980 policy implementation theory, which encompasses communication, resources, disposition, and bureaucratic structure. The research method used is descriptive qualitative. Data collection techniques were conducted through observation, interviews, and documentation, with informants determined using a purposive sampling technique. The results of the study indicate that the implementation of the PPPK Orientation Program has run quite well and has been able to improve participants' understanding of the duties, functions, and core values ​​of the State Civil Apparatus (ASN). However, several obstacles remain in its implementation, namely internet and electricity network constraints, the lack of effective online learning, lack of participant discipline during the activity, and limited supervision and number of committee members. These obstacles affect the optimization of the learning process and the effectiveness of the online orientation activities. Therefore, efforts are needed to improve the quality of program implementation through the development of more interactive learning methods, the provision of adequate facilities, and further evaluation and mentoring to improve the competence and professionalism of ASN.

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

Submandibular Abscess is an accumulation of pus in the neck space resulting from the spread of infection, most commonly originating from dental infection. This condition requires surgical incision and drainage along with comprehensive nursing care to prevent serious complications. This study used a descriptive method in the form of a case study approach through the nursing process, aimed at describing nursing care for patients with Pre and Post Op Submandibular Abscess. Nursing diagnoses that emerged in Ny. T consisted of five diagnoses: Pre-op: Acute Pain related to physiological injuring agent and Anxiety related to situational crisis. Post-op: Acute Pain related to physical injuring agent, Risk of Infection evidenced by invasive procedures, and Knowledge Deficit related to lack of information exposure. Interventions provided included Pain Management, Relaxation Therapy, Infection Prevention, and Health Education. After nursing implementation for four days (February 12-15, 2026), out of the five diagnoses, two were fully resolved: anxiety and knowledge deficit, while three others were partially resolved due to time constraints, requiring continuous follow-up of nursing care.

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

Collaboration between classroom teachers and Islamic Religious Education (PAI) teachers constitutes an essential strategy for instilling religious moderation values in elementary schools. This study aims to: (1) describe the forms of collaboration developed between classroom teachers and PAI teachers; (2) assess the effectiveness of such collaboration in inculcating religious moderation values; (3) identify changes in students' attitudes as tangible outcomes of collaboration; and (4) analyze supporting and inhibiting factors of collaboration at SDN 3 Wanamekar. A descriptive qualitative approach was applied using field study methods. Data were gathered through in-depth interviews, participatory observation, and document review. Data analysis followed the interactive model of Miles, Huberman, and Saldana, encompassing data condensation, data display, and conclusion drawing. Data credibility was ensured through source triangulation and technique triangulation. Findings indicate that collaboration occurs in two primary forms: reactive collaboration as a spontaneous response to students' intolerant behavior, and planned collaboration involving curriculum coordination, partial co-teaching, and joint evaluation. Collaboration was assessed as sufficiently effective yet suboptimal due to time constraints and excessive administrative burdens. Positive changes in students' tolerance and inclusive attitudes were identified as concrete outcomes. Supporting factors include favorable interpersonal communication, principal support, and moderation value integration in the Merdeka Curriculum. Main inhibiting factors are time limitations, administrative burdens, shallow conceptual understanding of religious moderation, and the absence of a standardized collaboration model. The study recommends establishing structured collaboration schedules and religious moderation training programs for all teachers.

Background: Schizophrenia is a serious chronic mental disorder that can affect thinking, perception, feelings, and behavior. Patients with undifferentiated schizophrenia are at risk of experiencing the nursing problem of risk of violent behavior (RPK) due to their inability to control emotions and anger. Based on data from the medical records of RSJD dr. Amino Gondohutomo, Central Java Province, from August to October 2025, the risk of violent behavior was the highest nursing diagnosis in the Gatotkaca Ward, reaching 56.5%–77% of all inpatients. Objective: To perform nursing care on Tn. K with the main problem of risk of violent behavior due to undifferentiated schizophrenia at RSJD dr. Amino Gondohutomo, Central Java Province. Methods: This study used a descriptive method with a nursing process approach. Data collection was carried out through interviews, observation, documentation studies, and literature review. Nursing care was provided from November 18 to 22, 2025. Results: Assessment findings on Tn. K (19 years old) with undifferentiated schizophrenia and a history of physical abuse, parental rejection, and family violence revealed four nursing problems: risk of violent behavior (core problem), sensory perceptual disorder: auditory and visual hallucinations, self-concept disorder: low self-esteem, and self-care deficit. Implementation was carried out through nursing strategies (SP) 1 to 4 for risk of violent behavior (physical, medication, verbal, and spiritual control), SP 1 and SP 3 for self-care deficit, and SP 1 to SP 2 for sensory perceptual disorder: hallucinations. All implementation stages were optimally achieved. Conclusion: Nursing evaluation showed that the client was able to achieve cognitive, affective, and psychomotor goals in all implemented SPs. Collaboration with ward nurses was carried out to continue SP 3 and SP 4 for hallucinations and the entire low self-esteem intervention due to time constraints.