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Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

Sweet corn is a horticultural commodity that is widely consumed in Indonesia. This study evaluated the effectiveness of NPK 18-18-18 fertilizer on the vegetative growth, yield components, and relative agronomic effectiveness (RAE) of sweet corn (Zea mays saccharata). Field experiments were conducted using fertilizer dosages of 0,50, 0,75, 1,00, and 1,50 NPK, with a control treatment for comparison. The application of NPK 18-18-18 significantly increased plant height, stem diameter, leaf number, ear length, ear diameter, biomass weight, ear weight with husk, ear weight without husk, plot yield, and overall productivity compared with the control. Mean values across treatments ranged from 68,94–205,72 cm for plant height, 7,41–20,47 mm for stem diameter, 6,01–13,00 leaves per plant, 15,41–20,89 cm for ear length, and 36,05–49,65 mm for ear diameter. Biomass weight ranged from 0,12–0,34 kg, ear weight with husk from 0,13–0,34 kg, and ear weight without husk from 0,12–0,28 kg. Plot yield varied between 7,91–25,46 kg, corresponding to productivity levels of 5,02–16,16 t/ha. RAE analysis indicated that fertilizer application was effective at dosages of 0,75, 1,00, and 1,50 NPK, with the highest effectiveness observed at 1,50 NPK (118%). Notably, the 0,75 NPK dosage achieved an RAE value of 101%, demonstrating that lower fertilizer input can enhance yield while reducing production costs and mitigating fertilizer scarcity. These findings suggest that NPK 18-18-18 fertilizer, when applied at an optimal dosage, can be effectively utilized in sweet corn cultivation to improve growth and productivity while ensuring efficient nutrient management.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

The integration of cloud computing and data security systems is vital for the operational success and competitiveness of fintech startups. Cloud computing enables these startups to scale quickly, manage resources efficiently, and reduce infrastructure costs, making it an indispensable tool for businesses in the rapidly evolving fintech sector. However, with the benefits come significant challenges, particularly in data protection and cybersecurity. As fintech services handle sensitive financial data, ensuring robust security measures such as encryption, access controls, and continuous monitoring is crucial to maintaining user trust. Furthermore, regulatory compliance, both local and global, adds complexity to the data protection strategies of fintech companies. This research explores the key factors that drive cloud adoption in fintech, the security challenges associated with cloud environments, and the strategies implemented by startups to address these challenges. Interviews with IT managers from Indonesian fintech startups reveal that while cloud computing offers scalability and cost-effectiveness, issues like compliance with local regulations and the protection of sensitive data remain major concerns. The research suggests that fintech startups should invest in both cloud infrastructure and advanced cybersecurity measures to protect their operations and customer data. Additionally, creating a comprehensive roadmap for regulatory compliance and fostering partnerships with cybersecurity firms will help mitigate risks and ensure long-term success. The findings highlight the importance of integrating cloud computing with effective security strategies to navigate the complex regulatory and security landscape of the fintech industry.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.

Healthcare Associated Infections (HAIs) are serious occurrences and problems that are often found in all hospital facilities. HAIs cause extended hospitalization, permanent disability, increased treatment costs, and death. Hand Hygiene has an important role in the prevention and control of HAIs. This study aims to see the compliance of nurses' hand hygiene and nurses' knowledge of healthcare associated infections (HAIs) in the intensive care unit of Santa Elisabeth Hospital Medan in 2024. The type of research design used was descriptive with a sampling technique using a total of 31 respondents. Based on the results of the study, it was found that most nurses were obedient in carrying out hand hygiene (83.9%) and knowledge that is about the prevention of HAIs was found to be a large number of nurses who had high knowledge (67.7%). It is hoped that nurses maintain compliance in performing hand hygiene so that HAIs do not occur.

Rapid infrastructure development in Indonesia poses significant environmental risks, necessitating effective control instruments like the Environmental Impact Assessment (AMDAL). This study analyzes the strategic role of AMDAL in supporting the achievement of Sustainable Development Goals (SDGs), particularly regarding water security, sustainable cities, climate action, and ecosystem conservation. Using a qualitative method with a literature review approach, this research evaluates regulations and academic sources from 2020 to 2025. The findings reveal that AMDAL serves as a critical preventive tool that aligns industrial activities with SDG 6, SDG 11, SDG 13, SDG 14, and SDG 15 through the internalization of ecological costs and strict mitigation hierarchies. Furthermore, AMDAL functions as an essential baseline data source for government monitoring. However, the study identifies substantial barriers to implementation, including a deficit in meaningful public participation, weak law enforcement that renders AMDAL a mere administrative formality, and regulatory dynamics post-Job Creation Law (UUCK) which shifted to a risk-based approach. The study concludes that while AMDAL is theoretically robust as a safeguard for sustainability, its practical implementation requires strengthening in transparency and supervision to effectively bridge economic interests with ecological preservation.

This study discusses allegations of abuse of dominant position by Lion Air Group in the domestic aviation market and air cargo services in Indonesia. By controlling more than 50% of the market share, the group is suspected of unilaterally setting ticket prices and logistics costs, which could hinder healthy business competition and harm consumers and competing airlines. This study uses a normative juridical approach with a descriptive qualitative analysis method, supported by secondary data from legislation, KPPU reports, and academic literature related to competition law. The study's findings indicate that the concentrated market structure and weak regulatory oversight contribute to the formation of dominant behavior that harms the market and consumers. Legally, such actions violate Article 25 of Law Number 5 of 1999, as they result in discriminatory practices and unreasonable price control. Synergy between the KPPU and the Ministry of Transportation is needed to strengthen regulations in the aviation sector in order to create a business climate that is more fair, competitive, and oriented towards public welfare.

Motorcycle theft remains a widespread issue that demands improved security solutions supported by modern technology.This research discusses the development and implementation of a motorcycle security system design using an ESP8266 microcontroller integrated incorporating the GPS Neo-7M positioning module, SW-420 vibration detection sensor, and an electronically controlled solenoid lock. The  implemented mechanism is monitored and controlled via the Telegram application, allowing the owner to receive real-time updates about the motorcycle’s status through a Telegram Bot. The development process involves hardware integration, ESP8266 programming, and functional testing. The SW-420 sensor detects vibrations as indicators of possible theft, triggering a buzzer alarm and sending instant notifications through Telegram. The GPS Neo-7M module provides location data in real time, automatically or upon user request, through a Google Maps link. Users can also lock or unlock the motorcycle remotely by sending the lock or /unlock commands via Telegram. Test results show that the system responds to vibrations in less than one second, delivers Telegram notifications within 3–5 seconds, and determines location with an accuracy of 3–10 meters. Overall, the proposed system offers an effective, practical, and low-cost solution to enhance motorcycle security.

This research investigates the application of the Economic Order Quantity (EOQ) method to improve drug inventory management in a primary hospital pharmacy, with a particular focus on reducing storage costs. A descriptive quantitative approach was applied using secondary data from January to December 2024, covering annual demand, purchase price, ordering cost, and holding cost. The analysis concentrated on fast-moving vital essential and moderate vital drugs that are critical for sustaining patient treatment. The study revealed inefficiencies in the hospital's procurement practices, with some medicines simultaneously facing overstock and stockout risks, indicating weak planning. EOQ calculations provided alternative procurement quantities that were smaller but more frequent, resulting in lower storage costs and better stock control. Simulation outcomes demonstrated notable cost savings, particularly for Flamicort, Diazepam, and Ventolin. These findings emphasize the value of integrating EOQ into hospital pharmaceutical logistics to reduce financial losses, strengthen supply chain efficiency, and ensure the continuous availability of essential medicines in primary hospital settings.

Background: Constipation is a common functional gastrointestinal problem in infants aged 6–12 months, causing discomfort, hard stools, and reduced quality of life. Non-pharmacologic interventions, such as abdominal massage, have shown promise in improving bowel function, but evidence regarding the effectiveness of the I Love You massage technique in community settings remains limited. Objective: This study aimed  examine the effectiveness of I Love You massage in reducing constipation among infants aged 6–12 months attending South Bulango Health Center. Methods: A quasi-experimental design with a pretest-posttest control group was employed. Thirty infants with functional constipation were purposively selected and divided into an intervention group (n=15) receiving daily I Love You massage for 10 minutes over seven days, and control group (n=15) receiving standard care, including dietary guidance and hydration. Data were analyzed using SPSS version 25 with paired t-tests for within-group comparisons and independent t-tests for between-group differences. Results: The intervention group exhibited a significant increase in bowel movement frequency (2.1 ± 0.7 to 5.6 ± 0.9 per week) and improvement in stool consistency (1.2 ± 0.4 to 2.8 ± 0.5), along with a notable reduction in abdominal discomfort (6.5 ± 1.2 to 2.1 ± 0.8). In contrast, the control group showed minimal improvements. Statistical analysis confirmed significant differences between groups (p < 0.05). Conclusion: I Love You massage is an effective, safe, and low-cost intervention reduce constipation in infants aged 6–12 months. Its implementation in primary healthcare settings may enhance gastrointestinal function, relieve discomfort, and promote caregiver-infant interaction.

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

The retail industry is highly influenced by the level of consumer spending, which experienced significant changes during the Covid-19 pandemic. PT Midi Utama Indonesia Tbk, as one of the leading retail companies, has sought to maintain its performance through service improvement, technological innovation, and financial management. This study aims to analyze the financial performance of PT Midi Utama Indonesia Tbk for the period 2020–2024 using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that both NPM and ROA recorded positive trends until 2023, with NPM peaking at 3.01% and ROA at 6.71%, although both remain below industry standards. Meanwhile, ROE reached its highest level in 2022 at 20.21% before declining in subsequent years. The simultaneous decrease in all ratios in 2024 indicates pressure on net income due to rising costs and imbalances between revenue, assets, and equity growth. Overall, PT Midi Utama Indonesia Tbk demonstrated gradual profitability improvement up to 2023; however, cost control, asset optimization, and balanced capital management strategies are required to sustain future growth.

Reliable and sustainable lighting is crucial for supporting practical activities in a military educational environment, particularly in the Engineering Laboratory Workshop (Labtek) of the Naval Academy. The main problem faced is complete dependence on electricity supply from PLN, which is prone to disruptions and outages, thus impacting the safety and effectiveness of technical activities. Therefore, this research aims to design a solar-powered emergency lighting system as an environmentally friendly and efficient alternative lighting solution. This research uses the Research and Development (R&D) method with a case study approach at the Naval Technology Laboratory (Labtek) of the Naval Academy (AAL). The stages include power requirement analysis, direct observation of building and lighting conditions, selection of solar energy system components, and calculation of solar panel and battery capacity. Based on the analysis results, the total emergency power requirement of 1.96 kW can be met using 100 Wp monocrystalline solar panels and 12V 100Ah batteries for energy storage.The system design consists of solar panels, a solar charge controller, batteries, and LED lights that automatically turn on when the power goes out. Simulation results show that the system is capable of providing emergency lighting for 6–10 hours, depending on sunlight intensity and battery capacity. The implementation of this system not only improves the reliability of Labtek facilities but also supports nat ional clean energy policies and long-term operational cost efficiency.

Logung Reservoir in Kudus Regency is one of the reservoirs with priority for flood management. The threat of sedimentation in the reservoir is extremely high. To prevent sedimentation in the reservoir, it is necessary to prepare an efficient sediment control method that is affordable, easy, and yields optimal results. This research will compare the economic efficiency of two sediment control methods in the reservoir: the construction of Check Dams (CD) upstream and sediment dredging in the reservoir using heavy equipment. The smallest Future Value Cost (FVc) value for 50 years between the CD construction method and Reservoir Dredging is an indication of a more efficient control method. FVc CD analysis is based on construction value, Operation, and maintenance every year, and Rehabilitation assumption every 3 years, and FVc Reservoir dredging is the operational cost of dredging once every 5 years and Rehabilitation assumption every 4 years, with the same volume of sediment. The analysis results based on a 5% internal rate show that the FVc for Check Dams is Rp. 8,584.72 billion, and the FVc for reservoir dredging, including crop losses, is Rp. 55,858.1 billion. Thus, sediment control using the construction and operation of check dams is more efficient.

This study evaluated drug inventory management in a primary hospital pharmacy using the Economic Order Quantity (EOQ) method. A descriptive quantitative design was applied with secondary data collected from January to December 2024, covering annual demand, purchase price, ordering cost, and holding cost. The analysis revealed inefficiencies, as several drugs simultaneously faced overstock and stock out risks, indicating weaknesses in procurement planning. EOQ calculations suggested lower and more frequent procurement, reducing storage costs and improving stock control. The findings demonstrated that applying EOQ could minimize financial risks, optimize resource allocation, and ensure continuous access to essential medicines. This research highlights the relevance of structured inventory models in supporting hospital efficiency and sustainable pharmaceutical logistics, particularly in resource-limited primary hospitals.

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

In the development of a construction project, cost control is very important in the process of managing project costs. Many problems will be encountered in a construction project such as wasteful use of materials, unskilled labor and late completion of the project. This causes waste of costs that do not match the specified budget. In the construction project of the Rectorate of the Sorong City Health Polytechnic building, a budget of Rp. 36,570,996,788.55 is required. This study aims to make savings on previously planned costs, in addition to knowing the comparison of total project costs after analysis. The method used in this study is the Value Engineering method. The Value Engineering method is a method used to identify and eliminate unnecessary activities or reduce costs without reducing function. There are 4 stages of the work plan in this method, namely: Information Stage, Creative Stage, Analysis Stage, and Recommendation Stage. After conducting the Value Engineering analysis, savings of Rp. 654,875,786.25 or 1.79% of the total project cost were obtained. The analysis was conducted on the two highest-cost work items: wall and floor work. For the wall work, it was recommended that the HPL wall covering be replaced with plasterboard, while for the floor work, it was recommended that the 60x60 granite be replaced with 60x60 ceramic tiles.