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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.

Logic gate learning is a fundamental topic in digital electronics; however, the learning process is often delivered theoretically with limited visualization of logic gate operations, making it difficult for students to understand the concepts. This study aims to design and develop an Augmented Reality (AR)-based learning media using a markerless approach with the 3D Object Tracking technique on Android devices. The application was developed using the Multimedia Development Life Cycle (MDLC) method, which consists of the stages of concept, design, material collection, development, testing, and distribution. The developed application provides three-dimensional visualization of logic gates, learning materials, interactive simulations, and quizzes. The application quality was evaluated based on the ISO/IEC 25010 standard, covering the aspects of Functional Suitability, Performance Efficiency, Usability, Compatibility, and Portability. The evaluation results showed that the application achieved a score of 100% in the Functional Suitability, Performance Efficiency, Compatibility, and Portability aspects. Meanwhile, the Usability evaluation obtained scores of 86,6% from respondents who had not previously studied logic gates and 89% from those who had, indicating that the application is categorized as highly feasible. Therefore, the developed markerless Augmented Reality-based learning media can serve as an interactive, engaging, and effective learning alternative for improving students' understanding of logic gate concepts.

This study aims to analyze the effect of capital structure, asset growth, and firm size on firm value in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is measured using the Debt to Equity Ratio (DER), asset growth is measured by the asset growth ratio, and firm size is measured using the natural logarithm of total assets. This research employed an explanatory quantitative approach using secondary data obtained from financial statements, annual reports, and stock price data. The sample consisted of 11 companies observed over five years, resulting in 55 panel data observations. Data were analyzed using panel data regression through the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that capital structure, asset growth, and firm size have no significant effect on firm value, either partially or simultaneously. These findings suggest that firm value in the plastic and packaging sub-sector is not sufficiently explained by financing structure, asset expansion, or company size. Investors are more likely to consider other factors, such as profitability, operational efficiency, cash flow, sales growth, raw material risk, and sustainability prospects. Therefore, companies should improve financial performance, asset efficiency, cost control, and sustainable innovation to enhance firm value.

Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

The internship registration process at the Communication and Information Office of Tegal Regency is still carried out manually, resulting in several problems, such as lengthy registration procedures, difficulties in managing and retrieving data, and the risk of document loss. This study aims to design and develop a web-based internship registration information system that supports the registration, verification, selection, and information delivery processes in an integrated manner. The system was developed using the Waterfall method, which consists of requirements analysis, system design, implementation, and testing stages. The application was developed using the Laravel framework and MySQL database. System testing was conducted using the Black Box Testing method to ensure that all system functions operate according to user requirements.The results indicate that the developed system can simplify the internship registration process, improve data management efficiency, accelerate the selection process, and provide real-time registration status information to applicants. Based on the testing results, all system features function properly and meet the predetermined functional requirements.

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

Heat stress is a major constraint in broiler production systems located in humid tropical climates, where high ambient temperature and relative humidity impair growth performance, feed efficiency, and animal welfare. This systematic review synthesizes peer-reviewed studies published between January 2015 and December 2025 evaluating environmental housing designs and cooling strategies for mitigating heat stress in broiler chickens. This systematic review followed the PRISMA 2020 guidelines and synthesized peer-reviewed studies retrieved from Scopus, Web of Science, and ScienceDirect, published between January 2015 and December 2025. From 500 records initially identified, 26 studies fulfilled the predefined eligibility criteria and were included in the qualitative synthesis. The findings demonstrate that evaporative cooling systems, tunnel ventilation, and automated climate control technologies consistently reduced indoor temperature (2–6°C) and improved body weight gain, feed conversion ratio (FCR), and mortality rates under hot-humid conditions. However, cooling efficiency was strongly influenced by ambient humidity, necessitating integrated and adaptive environmental control approaches. Smart sensor-based systems further enhanced microclimate stability and thermal uniformity within broiler houses. Beyond performance improvements, optimized environmental management reduced physiological stress indicators, including heterophil-to-lymphocyte ratios and corticosterone levels. Overall, integrated, humidity-adaptive, and energy-efficient cooling strategies are essential to sustain productivity, welfare, and climate resilience in tropical broiler production systems.

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.

The rapid growth of Solar Power Plant (PLTS) installations in Indonesia faces efficiency challenges due to the continuously changing position of the sun. Fixed panel systems cannot absorb solar radiation optimally throughout the day. This study aims to evaluate and compare the efficiency of various solar tracking system methods developed over the last five years using a simple literature review approach. The research method was conducted by collecting, screening, and synthesizing secondary data from five reputable scientific journals using a synthesis matrix. The review results indicate that single-axis tracking systems increase power efficiency by 15% to 24.5%. Meanwhile, dual-axis systems achieve higher efficiency, ranging from 30% to 35%, by tracking both horizontal and vertical solar movements. In terms of control systems, astronomical algorithms are found to be more reliable in cloudy weather conditions than pure light sensors. However, the internal power consumption of the actuator motors remains a critical factor that can reduce the system's net energy gain. The implication of this study emphasizes the importance of shifting future research focus toward energy-saving algorithm optimization to maximize net power yield in dynamic solar panel implementations.

This review explores the integration of artificial intelligence in higher education, focusing on its impact on teaching and learning, barriers to adoption, and strategies for sustainable implementation. A narrative review of peer-reviewed literature published from 2023 to 2026 was conducted, emphasizing student and educator perspectives. The findings show that AI improves learning efficiency, supports personalized learning, and enhances academic writing, while also introducing concerns related to academic integrity, algorithmic bias, AI colonialism, and limited formal training. The review suggests that successful adoption depends on institutional support, AI literacy, ethical policy frameworks, and cross-disciplinary professional development. Generative AI should serve as an enhancer rather than a replacement in human-centered education.

Manual server administration introduces operational inefficiencies and elevated risks of human error. This study evaluated the effectiveness of server administration automation utilizing Shell scripting and Cron Job scheduling within a virtualized Linux Debian 12 environment. An experimental method compared manual execution against automated procesases based on execution duration, resource consumption, and error reduction. The findings indicated that the automated system executed backup routines within 0.043 seconds, demonstrating a 95.16% time efficiency increase compared to the manual baseline of 0.89 seconds. Automated monitoring maintained a stable resource allocation, utilizing 275 megabytes of memory and low central processing unit usage between 0.0% and 1.3%. Furthermore, automation reduced operational failures to 0%. In conclusion, this integration significantly optimizes server reliability.

The emergence of Internet of Things (IoT) technology has opened up considerable possibilities for automation systems aimed at enhancing energy efficiency in both home and office settings. This study focuses on the creation and deployment of an IoT-driven Smart Home system utilizing ESP32 for the automatic and manual supervision and regulation of electrical appliances within the Employee Dormitory of the Institute for Lecturer Performance Development (LPKD). The established system employs a Passive Infrared (PIR) sensor for detecting human presence and a Light Dependent Resistor (LDR) sensor to assess the intensity of light in the room. The data from these sensors is analyzed by the ESP32 microcontroller, which controls lights and fans automatically through relay modules based on the surrounding conditions. Furthermore, the system is linked to the Blynk application and the Telegram Bot API to enable remote operation and immediate notifications. The methodological approach taken in this research is Research and Development (R&D) employing a prototyping method. The assessment outcomes show that the system functions reliably, with success rates for sensor detection and appliance management exceeding 95%. The introduction of this system aims to boost electrical energy efficiency, improve user experience, and facilitate the adoption of IoT-centered smart facility management within the LPKD framework.

The development of digital financial technology has accelerated the transition from cash-based to cashless payment systems across various economic sectors, including traditional markets. One of the most widely adopted innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and security in financial transactions. This study aims to analyze the role of digital financial literacy in supporting the utilization of QRIS and its implications for the profitability and business sustainability of traditional market traders in Surabaya. The study employed a descriptive qualitative approach, with data collected through observation and documentation of traders' transaction activities. The findings indicate that the utilization of QRIS among traditional market traders remains suboptimal. This condition is influenced by limited digital financial literacy, insufficient technological skills, and the readiness of business owners to adopt digital payment systems. In addition, concerns regarding transaction security and limited technological competence, particularly among elderly traders, remain significant barriers to digital transformation. Nevertheless, digital financial literacy has been shown to improve transaction efficiency, facilitate financial record-keeping, reduce transaction errors, and support more effective business management. Therefore, strengthening digital financial literacy is a strategic factor in optimizing QRIS adoption to enhance profitability and ensure the long-term sustainability of traditional market businesses in the digital economy.

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

This study aims to analyze the effect of exchange rate on transfer pricing with tax minimization as a moderating variable. The research employs a quantitative approach using secondary data obtained from companies’ financial statements. The analytical methods include regression analysis and interaction testing to examine the moderating role. The results indicate that tax minimization does not strengthen the effect of exchange rate on transfer pricing, but instead weakens the relationship, leading to the rejection of the second hypothesis (H2). These findings suggest that companies tend to rely more on tax efficiency strategies rather than responding to exchange rate fluctuations in determining transfer pricing policies. This study implies that internal company factors play a more dominant role than external factors in influencing transfer pricing decisions.

The rapid development in the field of information and communication technology currently requires students to master Microsoft Word. This skill becomes a crucial asset, both to support academic activities and as early preparation before entering the workforce. One of the applications frequently used in document preparation is Microsoft Word. Observation data at SMK Ibrahiny 1 Sukorejo indicate that the utilization of Microsoft Word features by some students is not yet optimal. This is evident in the students' limitations in configuring layouts, margins, as well as creating headers and footers in documents. In order to achieve efficiency and speed in the creation of administrative documents, this training is focused on enhancing students' competencies in exploring the features of Microsoft Word. This training was conducted on June 1, 2026, in the computer lab of SMK Ibrahimy 1 Sukorejo, involving 15 students from the 10th grade forestry department as participants. The method used during the training included the delivery of basic material followed by direct practice and the use of a system roll method on each computer to identify obstacles or challenges in preparing administrative documents, as well as direct assistance to students to quickly resolve any issues and ensure no one misses the material. The purpose of this training is to improve efficiency in properly and accurately preparing administrative documents. Therefore, the organization of Microsoft Word training can be categorized as a strategic step in boosting the digital skills of the students.

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.

Industrial hygiene is a branch of public health research that aims to prevent illness and promote Industrial hygiene is an aspect of public health that prioritizes health protection measures for workers through the identification, evaluation, and control of various elements of the work environment that can cause health problems. The goal of implementing industrial hygiene is to prevent work-related illnesses and create a safe, healthy work environment that supports workers’ well-being. Industrial Safety and Health (IS&H) encompasses these various components, including risk identification, risk assessment, risk mitigation, and worker health monitoring, waste management, and emergency response planning. Workplace risks can include physical, chemical, biological, psychological, and ergonomic hazards. Hazard analysis is a crucial step in industrial hygiene as it helps identify and document potential health risks in the workplace. The hazard analysis process includes hazard identification, risk assessment, hazard prioritization, and risk control. The implementation of Occupational Safety and Health aims to ensure the protection of employees’ safety and health from potential hazards arising from work, while ensuring a safe and sustainable work environment. The implementation of OSH and environmental health also provides broad strategic benefits such as worker protection, cost efficiency, increased productivity, regulatory compliance, and enhanced corporate reputation.  

The Free Health Check-up (CKG) is a government program designed to strengthen promotive and preventive health efforts through the early detection of risk factors, pre-disease conditions, and diseases across the community according to the life-cycle approach. As a relatively new initiative, the implementation of the CKG program in primary healthcare settings still requires further evaluation to assess implementation readiness, digital support systems, and community participation. This literature review aimed to examine the implementation of the Free Health Check-up Program in primary healthcare services. Relevant literature was retrieved from the Google Scholar database using the keyword "implementation of the free health check-up program" and was limited to open-access, full-text articles published between 2025 and 2026. The search identified eight eligible articles, which were extracted and analyzed in this review. The synthesis revealed three major themes in the implementation of the CKG program: (1) primary healthcare service readiness, (2) digitalization and reporting systems, and (3) community participation and communication strategies. Primary healthcare readiness includes the availability of human resources, infrastructure, medical equipment, consumable medical supplies, funding, service workflows, and cross-sectoral coordination. Digitalization through the SATUSEHATplatform and integrated reporting systems has the potential to improve service efficiency; however, challenges remain regarding digital literacy, internet connectivity, and the technical capacity of healthcare personnel. Community participation is influenced by knowledge, attitudes, the roles of community health volunteers, teachers, healthcare workers, and communication strategies tailored to the characteristics of the target population. The successful implementation of the CKG program requires strengthening primary healthcare systems, optimizing digital health platforms, and adopting community-based communication strategies to ensure the program is more effective, inclusive, and sustainable.

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.