Publication Search

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

Breast tumors are classified into two types, namely benign and malignant tumors, the latter commonly referred to as breast cancer. Breast cancer is one of the major health problems affecting women worldwide, including in Indonesia. According to WHO data in 2022, there were 2.3 million breast cancer cases with 685,000 deaths globally, while in Indonesia, 396,914 cases and 234,511 deaths were reported. The high incidence rate is exacerbated by low public awareness in recognizing early symptoms and performing early detection, resulting in 60–70% of cases being diagnosed at an advanced stage, supported by findings that 65.6% of female students still have a low level of knowledge. Female students were selected as research subjects because they are in a vulnerable reproductive age group and have an important role in increasing awareness of early detection, yet they still have limited knowledge. Based on this, this study aims to design a web-based early detection system for breast tumor risk using the Forward Chaining method, which functions as a tool to identify early symptoms, assess risk levels, and provide information on prevention and initial management. This study employed the method with the Expert System Development Life Cycle (ESDLC) model, consisting of the stages of assessment, knowledge acquisition, design, testing, and documentation, along with the Forward Chaining inference method.

This research was conducted with the aim of developing an automation system for recording warehouse inventory based on Google Sheets to improve the effectiveness and efficiency of the stocktaking process at the Cresta Management warehouse. This research was based on problems in the semi-manual process that used logbooks and separate files for each group of goods, which caused problems such as data duplication, limited data access, lack of data transparency, and lengthy recapitulation process. This research used the Research and Development method using the ADDIE model (Analyze, Design, Develop, Implement, and Evaluate). Data were collected through observastion, interviews, questionnaires, and documentation. The result of this development is a system consisting of a login page, goods transcation recording, warehouse dashboard, stock reports, stock cards, and PDF report exports. This study also produced evaluation scores regarding the system’s feasibilty: 93,3% from the first media expert, 80% from the second media expert, 73,3% from the material expert, and 91,75% from users through User Acceptance Testing. These evaluation results indicate that the system is feasible for use and implementation in supporting warehouse operations, as it provides real time data updates, improves the efficiency of goods reporting, and enhances warehouse transactions.

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management

Digital transformation (DT) has become a critical component for organizations aiming to enhance their operational efficiency, innovation, and competitiveness. However, many organizations struggle to achieve successful digital transformation due to the misalignment between their Enterprise Information Systems (EIS) and organizational strategic goals. This research seeks to design and validate a model for aligning EIS with digital transformation strategies to improve organizational effectiveness. By adopting the Design Science Research (DSR) approach, this study develops a practical model that integrates strategic planning, process management methodologies, and emerging technologies to facilitate alignment between IT and business strategies. The research includes key steps such as requirement analysis, artifact design, expert validation, and case study evaluation to ensure the model's robustness and applicability across different organizational contexts. Findings indicate that the proposed model significantly improves strategic-system alignment, enhances decision-making consistency, and facilitates better integration between business and IT units. The model also addresses common challenges such as resistance to change, skill gaps, and misalignment, fostering a supportive culture for digital transformation. In comparison to existing descriptive frameworks, the proposed model is more structured, adaptable, and actionable, providing organizations with a clear framework to guide their digital transformation efforts. This research contributes to the growing body of knowledge on EIS alignment and offers practical insights for organizations seeking to achieve successful digital transformation. Future research could explore the model's application in various organizational settings and examine its impact on long-term organizational growth and innovation.

This research investigates the development of IT-based Automatic Identification System (AIS) data surveillance models supporting maritime safety through integration of advanced information technology, maritime engineering principles, and human factors optimization. AIS technology generates vast real-time vessel movement data creating unprecedented opportunities for safety enhancement through systematic surveillance, collision risk detection, traffic pattern analysis, and incident prevention, yet effectiveness depends critically on intelligent data processing algorithms, reliable IT infrastructure, and competent personnel capable of interpreting surveillance outputs and taking appropriate actions. Through qualitative analysis involving maritime safety authorities, vessel traffic service (VTS) operators, port authorities, marine engineers, IT specialists, data scientists, and maritime training institutions, this study examines how IT-based surveillance models incorporating pattern recognition, anomaly detection, predictive analytics, and crew-centered interfaces can transform maritime safety management from reactive incident response toward proactive risk prevention. Results demonstrate that intelligent AIS surveillance can identify 75-90% of high-risk situations 15-45 minutes before critical events, reduce collision risks by 60-80%, improve traffic management efficiency by 35-55%, and enhance crew situational awareness by 45-65% when integrated with appropriate training programs developing personnel competencies in data interpretation, system operation, and coordinated response. Key implementation challenges include data quality and completeness issues, computational infrastructure requirements, algorithm development complexity, personnel competency gaps requiring substantial training investments, organizational coordination barriers, and privacy/security concerns. Findings reveal that successful AIS surveillance implementation requires holistic sociotechnical approaches integrating IT systems engineering, maritime domain expertise, and human capability development through coordinated design, deployment, and training strategies. This research contributes to maritime safety literature by providing integrated frameworks for IT-based surveillance systems incorporating technical capabilities, operational requirements, and human factors supporting evidence-based safety management.

Digitalization demands the MSME sector, including barbershops, to adopt technology in reservation management and marketing. Many barbershops still use manual systems, causing problems such as irregular queues, service delays, and suboptimal promotions. This study formulates how to design an information system that can integrate reservation and marketing functions into a single web-based platform. The objective is to produce an efficient, secure, and user-friendly information system design for both barbershop managers and customers. The method used is the Design Science Research approach with a waterfall system development model, involving needs analysis, system design, database design, and user interface design. The design results were validated by experts and users with a satisfaction rate of over 85%, indicating that the designed system aligns with the operational needs of barbershops. The conclusion is that the developed information system can enhance operational efficiency and customer experience, and is suitable for implementation in the barbershop service sector of SMEs.

Inventory management plays a crucial role in ensuring smooth business operations by preventing stockouts that may cause losses. Toko Cat Gani still relies on manual recording, which is prone to data loss, duplicate entries, and delays in stock reporting, thus requiring a systematic solution. This study aims to design and implement a web-based inventory information system using the buffer stock method to overcome these issues. The research method employed is Research and Development (R&D) with a prototype model, consisting of needs analysis, system design, validation, and testing stages. The system was developed using PHP, MySQL, and XAMPP, featuring item data management, supplier management, inbound and outbound transactions, buffer stock calculations, and real-time inventory reports. The implementation results show that the system facilitates transaction recording, minimizes data entry errors, provides notifications when stock reaches the minimum threshold, and generates accurate and timely reports. Expert validation and user testing confirm that the system is feasible and effective in supporting inventory management at Toko Cat Gani. Therefore, the implementation of a web-based inventory information system with the buffer stock method can be considered an efficient and reliable solution to improve accuracy and effectiveness in inventory control.

Chronic kidney disease (CKD) is a progressive and irreversible decline in kidney function that, if left untreated, can lead to serious complications. Ultrasonography (USG) is a widely used imaging modality for detecting CKD, yet its interpretation remains highly dependent on the radiologist’s expertise. This study aims to develop a CKD detection system using a convolutional neural network (CNN) on kidney ultrasound images based on estimated glomerular filtration rate (eGFR), and to evaluate the system’s performance. This research employed a research and development (R&D) approach with an experimental design. The dataset consisted of kidney ultrasound images from CKD and non-CKD patients with corresponding eGFR values. The methodology included image preprocessing, CNN model training, and accuracy evaluation using classification metrics. The results demonstrated that the developed CNN model achieved a total accuracy of 97% on internal test data and 95.8% on external validation. The model’s sensitivity reached 100% for the normal category, 91.67% for CKD stage 4, and 90% for CKD stage 5. Specificity exceeded 96% across all categories, with high precision and F1-scores above 94% for all classes. This system has proven to be effective as a diagnostic support tool for automatically detecting CKD through kidney ultrasound imaging. Its advantages lie not only in accurately classifying CKD from USG images but also in correlating the classification results with patients' eGFR values. This provides more precise clinical information and supports appropriate CKD staging and management planning.

Preeclampsia is one of the most serious complications in pregnancy, characterized by hypertension and proteinuria, and it poses a significant risk of maternal and fetal morbidity and mortality if not detected and managed promptly. Early detection is crucial, yet clinical diagnosis often faces challenges due to the variability of symptoms and uncertainty in medical decision-making. To address this issue, this study aims to develop an expert system for diagnosing preeclampsia by employing the Dempster-Shafer method, which is known for its ability to handle uncertainty and incomplete information in complex domains such as healthcare. A case study was conducted at Bidadari General Hospital, where data on clinical symptoms and patient medical records were collected and analyzed. The development process of the expert system followed systematic stages, including knowledge acquisition from obstetrics specialists, designing the knowledge base, constructing inference rules, and integrating the Dempster-Shafer algorithm for decision support. The system was subsequently tested using real-case scenarios of pregnant women suspected of having preeclampsia. Evaluation results demonstrated that the system achieved an accuracy rate of 92% in differentiating between preeclampsia and eclampsia, based on belief and plausibility measures combined with symptom analysis. These findings indicate that the proposed system can effectively support medical personnel by providing diagnostic recommendations with a high degree of reliability. In addition, the system offers efficiency in the clinical workflow by minimizing diagnostic errors and reducing delays in treatment initiation. Therefore, this expert system has the potential to become a valuable clinical decision support tool for early detection, risk assessment, and management of preeclampsia. Future development may focus on expanding the knowledge base, integrating real-time patient monitoring data, and enhancing usability to ensure broader applicability in diverse healthcare settings.

The Archives and Library Office of West Sumatra Province is a government institution that serves as a center for archive management and public literacy services. This building is visited by various groups, including agency staff, students, university students, and the general public. However, based on preliminary observations, several issues were identified regarding the existing signage system in the building, which was found to be inadequate, lacking in informativeness, and in many cases, unfit for use—making it difficult for visitors to navigate the space. This study aims to design a more effective and communicative signage system using a visual communication design approach. Data collection methods included direct observation and SWOT analysis to identify the strengths, weaknesses, opportunities, and threats of the current signage conditions. The design process employed the Design Thinking method, consisting of five stages: empathize, define, ideate, prototype, and test. The outcome of this process includes five primary media: pictograms, floor plan boards, ground floor information boards, directional signs, and room information signs. Additionally, five supporting media were designed: staff ID cards, lanyards, library membership cards, folder maps, and bookmarks. The developed designs were evaluated through validation and feasibility testing involving two design experts and three visitors as respondents. Based on the assessment results, the design was rated as excellent, with an average score of 4.95 from the experts, and all general respondents gave positive feedback regarding the visual aspects, legibility, and informational function of the designed signage system.

This study aims to examine the regulatory framework concerning Government Employees with Work Agreements (PPPK), particularly in Functional Expert Positions in Indonesia and to identify how the policy implementation of PPPK in Functional Expert Positions is carried out at the Constitutional Court. The research employs an empirical method with a qualitative approach. The types of data used include both primary and secondary data: primary data was obtained through field interviews, while secondary data consists of documents, information, books, and facts sourced from official records and legislation. The findings of this study indicate that the implementation of policies related to Functional Expert Positions at the Constitutional Court still faces regulatory inconsistencies, especially in the selection mechanism, which does not fully adhere to the established rules. Additionally, competency development for PPPK employees is not supported by systematic planning, which risks creating skill gaps. This situation may lead to uncertainty in career progression and reflects that the management of PPPK still encounters several fundamental challenges in its implementation.  

The development of digital technology has encouraged organisations to adopt big data analytics in human resource management (HRM), but there are still challenges in leveraging it for effective decision-making. This study aims to investigate the effect of big data utilisation on the quality of HR decision-making and identify the supporting and inhibiting factors for its implementation. A quantitative method with purposive sampling survey was conducted on 100-150 respondents from companies that have implemented big data-based management information systems and HR analytics. Data were analysed using Structural Equation Modeling (SEM) with AMOS software. The results showed that big data analytics significantly improved the quality of HR decision-making, with HR digital competencies and organisational culture as important mediating factors. However, challenges related to cultural resistance and limited expertise were found to affect the effectiveness of implementation. The practical implications of this research emphasise the importance of HR digital capacity building and ethical data governance to support the transformation of HRM into an adaptive strategic function in the digital era. This research also contributes to the development of data-driven management theory with a holistic approach that integrates technical, human, and ethical aspects.

Indonesian people mostly tend to ignore health, especially dengue fever because the symptoms that arise are similar to common fever, this causes people with common fever symptoms to be reluctant to see a doctor. This study aims to help the public recognize the symptoms of dengue fever early by using the implementation of the fuzzy method in the dengue fever disease diagnosis system that uses specific datasets as a reference. Mamdani's fuzzy method, which is based on linguistic frameworks and fuzzy concepts, allows for the management of knowledge from experts for intuitive decision-making. The test results using the Confusion Matrix, the system showed an accuracy of 92.8%, an average precision of 90.6%, a recall of 95.8%, and an F1-Score of 92.6%, with an effectiveness value of 100%. This study proves that the system is able to provide information about dengue fever, diagnose based on symptoms, and offer solutions for its treatment.

This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

 The implementation of Hospital Management Information System (SIMRS) in Indonesian government hospitals has had a significant impact on improving the efficiency and quality of health services. However, the implementation process of SIMRS faces various challenges, including limited technological infrastructure, resistance to change from staff, and a lack of professionals in the field of information technology (IT). This study aims to identify the challenges faced in the implementation of SIMRS in Indonesian government hospitals, as well as the solutions implemented to overcome them, with case studies in Dr. Sardjito General Hospital, Dr. Soetomo General Hospital, and Sanglah General Hospital. The findings show that the main challenges related to infrastructure, such as outdated hardware and limited internet connectivity, affect the smooth implementation of SIMRS. The solutions implemented include improving IT infrastructure, intensive training for staff, and recruiting IT experts to support the system. In addition, other solutions such as strengthening data security protocols to protect patient information are also important to maintain public trust. Despite the significant challenges, these hospitals have successfully overcome these obstacles and provide examples of successful SIMRS implementation. This success can improve the efficiency, transparency, and quality of health services which in turn strengthen public trust in government health services.

The objective of Waikabubak Regional Hospital's information system deployment is to streamline the administrative procedure. Information system performance must be measured or audited to ascertain its maturity in order to give information technology a positive role and to ensure that it operates in line with the hospital's planning and business objectives. Information system audits conducted with the COBIT 4.1 Framework are highly beneficial to management, auditors, and users alike. Determining the information system's maturity level at Waikabubak Regional Hospital is the goal of this study.  The ability to offer suggestions that can be used as raw material for future information system improvements is another goal of this research. The study's findings display the system maturity level score.  From a total of 20 sudomains, the information gathered at Waikabubak Regional Hospital is 3 or at level Defined Process; only 6 of these indicated a score of level 2 maturity level (Repeatable but Intuitive), which is provided as a recommendation.. Keywords: Expert System, Epilepsy, Certainty Factor    

Feriadi. This study focuses on analyzing the effectiveness of land certificate services at the Land Office of Banyuasin Regency. The purpose of the study was to find out how much effective the land certificate service was at the Land Office of Banyuasin Regency. The theory of effectiveness uses the theory of Martani and Lubis (2012) where the service effectiveness parameters include efficiency in service, the spirit of cooperation and work group loyalty. service procedures, responsiveness of employees, facilities and infrastructure. The method used is descriptive method. qualitative.. The results showed that the land certificate service at the Land Office of Banyuasin Regency had been running quite effectively, but not yet optimally. This can be seen from the following indicators: 1. Efficiency in Service, in terms of cost and time. Service fees are in accordance with applicable regulations and there are no additional fees (extortion) charged to the community. However, in terms of time, namely the speed and timeliness of the service, it is felt by the community that it is not fast and precise, even though the employee has clearly and transparently informed about the standard time for completion of land certificate management.2. The Spirit of Cooperation and Loyalty of the Working Group, the Spirit of Cooperation in the Land Office of Banyuasin Regency both between the leadership and staff have a good cooperative relationship, the open nature of the leadership and subordinates increases the loyalty of the working group. A sense of working group loyalty that is instilled through the placement of employees in accordance with the educational background and expertise and discipline of employees in serving the community.3. The service procedure is clear but has not been implemented in accordance with the existing service mechanism, because there are still complaints from the public about the service process which is still convoluted and there are many administrative requirements. Responsiveness (responsiveness) of employees, has been maximal in responding to community complaints by being responsive, friendly and speaking politely and easily understood by the community which gives the impression of being a pleasant person. Facilities and infrastructure, the condition of the service room is clean, comfortable and gives a safe impression. While the availability of supporting facilities such as waiting rooms, TV, air conditioning, places of worship and parking lots are already there and adequate. The existence of media/information sources that can be easily and directly accessed by the public and an Online Service System (Website) is applied.

This article conducts a literature review to discuss the role of technology in optimizing school organizational management. The study looks at how technology can improve administration, communication and decision-making in schools. Furthermore, the article discusses the different types of technology that can be used, including school management information systems, e-learning platforms and digital collaboration tools. Challenges and barriers to technology implementation are also discussed, such as infrastructure limitations and lack of technical expertise among school personnel. Then, the article suggests appropriate strategies to overcome such barriers, such as continuous training and integrated system development, in order to improve the overall management of school organizations. This study offers valuable insights for educators and school administrators who want to improve efficiency and effectiveness through the use of technology.