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Icon Latif; Udin Hamim; Muchtar Ahmad

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

Helen Desi Maria Pasaribu; Nur Chofifa Mamonto; Sabina Rusdi; Chanaya Queen Tampung; Naysilla Timomor +3 more

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Medical waste is a by-product of healthcare activities that may have negative impacts on human health and the environment if not properly managed. This study aims to examine strategic planning for medical waste management in healthcare facilities and evaluate the risk of environmental contamination in the digital era. The method used was a literature review by examining various relevant scientific sources. The findings indicate that medical waste management still faces several challenges, including non-compliance with established standards, limited human resources, and the risk of environmental pollution. The utilization of digital technologies such as the Internet of Things (IoT), Artificial Intelligence (AI), RFID, and Blockchain has the potential to improve the effectiveness of monitoring and managing medical waste. Therefore, strategic planning supported by digital technology, human resource capacity building, and regulatory compliance is essential for achieving safe and sustainable medical waste management.

Cristi Mokoagow; Aunike Pondaag; Christofan N Paath; Gabriel Wariki; Merien Shintia Radjakore +3 more

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Clean water is a basic human necessity that plays a vital role in public health and well-being. However, access to clean water remains a challenge in many drought-prone areas. This condition requires effective planning and evaluation to ensure the sustainability of clean water supply programs. This article aims to examine the application of the Problem Solving Cycle (PSC) method in the planning and evaluation of clean water supply programs in drought-prone regions. The study employed a literature review method by analyzing various scientific articles and relevant documents. Data were analyzed descriptively through identification, classification, and information synthesis. The findings indicate that PSC supports program planning and evaluation through the stages of problem identification, cause analysis, action planning, implementation, monitoring, and evaluation. Clean water supply programs contribute to improving community access to safe water and adequate sanitation, although several challenges remain, including limited resources, infrastructure management issues, and program sustainability. Therefore, PSC can serve as an effective approach to support the success of clean water supply programs in drought-prone areas.

Aminatu Rokmah; Najwa Dewi Oka; Mario Mario; Olitia Pran Kuncoro Tarigan; Da’i Muhamad Rizkan +1 more

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang. The focus of the study includes planning, implementation, supervision, and evaluation of quality standards in health laboratory services. This research employed a qualitative method with an observational study approach. Data collection techniques were conducted through observation, interviews, and documentation involving parties engaged in laboratory management. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study indicate that health laboratory management at UPTD LABKESDA Kota Serang has implemented quality standards in various aspects of service, including administrative management, quality control of examinations, management of facilities and infrastructure, and improvement of laboratory personnel competencies. However, several obstacles were still identified, such as limited human resources, supporting facilities that are not yet optimal, and the need for periodic supervision and evaluation improvements. The implementation of quality standard-based management is considered capable of improving the effectiveness of laboratory services and maintaining public trust in health examination results. Based on the findings, it can be concluded that the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang has been carried out fairly w, although further improvements and developments are still needed to optimize the quality of laboratory services.

Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Hiqmatul Maulidiya; Mohammad Rafi Shidqi; Hanif Achmad Shohiburriyadh; Mualimin Mualimin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Job analysis is a key component of human resource management that plays a role in determining the tasks, responsibilities, and competencies required for a particular job. In various organizations, job analysis serves as the foundation for HR planning, recruitment, selection, employee placement, and performance evaluation. However, research on job analysis remains scattered across various studies focused on specific organizational contexts, necessitating a literature synthesis to gain a more comprehensive understanding of research developments in this field. Therefore, this study aims to analyze the development of research on job analysis and identify its role and contributions to human resource management. This study employed a literature review method by searching for scientific articles in the Google Scholar database using the Publish or Perish (PoP) application with the keyword “job analysis.” The initial search yielded 30 scientific articles, which were then screened based on topic relevance, open access, and publication years ranging from 2020-2026, resulting in 16 articles selected for further analysis. The findings indicate that the literature on job analysis can be grouped into three main themes: the role of job analysis in human resource management, its contribution to improving employee performance and productivity, and its implementation in employee placement and organizational governance. Overall, job analysis has proven to be a strategic tool for enhancing the effectiveness of human resource management. Further research is recommended to examine the implementation of job analysis in greater depth across various organizational contexts to enrich the development of human resource management theory and practice.

Sita Rofiana; Ahmad Faidlon; Diah Ayu Nurlaila; Fenti Novita Sari

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

National milkfish aquaculture production in 2024 reached 792,864 tons, highlighting the strategic role of this commodity in supporting the economy of coastal communities. central java,as one of the main contributors, has significant potential for pond development, including in Ujungwatu Village, Jepara Regency. However, pond management still faces challenges regarding human resource (HR) quality and the optimal utilization of technology. This community service program aims to enhance students’ capacity through outreach and training on Internet of Things (IoT)-based milkfish pond development as an effort to strengthen HR at the Sidomaju 2 SME. Implementation methods include the stages of observation and problem identification, work program planning, WebGIS design, IoT outreach and implementation, and evaluation. The materials covered included an introduction to IoT concepts based on ESP8266, pond monitoring, milkfish feed management, and the implementation of WebGIS as a digital mapping system for the Kalingga milkfish ponds.The activity was attended by 20 students from MA NU Ujungwatu and was conducted in a participatory manner through experiential learning. The results of the activity demonstrated an increase in students’ understanding of the application of technology in milkfish farming, as well as heightened awareness of the importance of efficient and sustainable pond management. The main output of the program is the Kalingga Milkfish Pond WebGIS, which can be utilized as a digital medium for education and monitoring of pond areas. This program contributes to improving students’ technological literacy while supporting the strengthening of pond operational systems based on digital innovation.

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Suhartini Suhartini

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This community service activity aimed to enhance human resource management (HRM) literacy among congregation members through weekly religious study sessions at Kramatwatu Mosque. HRM literacy is important not only in formal work environments, but also in family life, social organizations, and religious activities. The problem identified was the congregation’s limited understanding of basic HRM concepts, such as planning, organizing, role distribution, discipline, communication, and individual potential development. The community service program was carried out through an educational-participatory approach in the form of material presentation, interactive discussions, simple case studies, and reflection on Islamic values relevant to human resource management. The activity was implemented gradually in weekly religious study forums by taking into account the characteristics of the congregation. The results showed an improvement in the congregation’s understanding of the importance of HRM in daily life, particularly in the aspects of responsibility, cooperation, discipline, and self-capacity development. Weekly religious study sessions proved effective as a medium for community empowerment because they were able to integrate religious values with practical HRM concepts. Therefore, strengthening HRM literacy through weekly religious study sessions can serve as a relevant educational strategy to improve mosque-based human resource quality.

Muhammad Afian Firmansyah

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Children in Tambak Osowilangun Village have high access to digital technology, but their digital financial literacy remains very low. Technology is generally used only for entertainment and social media without an understanding of its economic value. This condition is exacerbated by limited supervision from parents, the majority of whom work in the industrial sector, leaving children vulnerable to uncontrolled consumer behavior online. This community service activity aims to equip children in Tambak Osowilangun Village with a basic understanding of modern economics. The main focus is to improve their ability to manage their finances wisely, introduce the concept of digital savings, and develop critical thinking skills so they can distinguish between needs and wants in the technology era. The program uses the Participatory Action Research (PAR) method, which involves the active participation of children through a spiral of stages: planning, action, observation, and reflection. Data was collected through participant observation to monitor the learning dynamics of participants during the educational sessions. The implementation of the activity showed a significant increase in participants' financial understanding. Children became more aware of the risks of digital fraud and began to understand how financial applications work. Through interactive discussion sessions, high enthusiasm was generated, shifting the children's mindset from mere entertainment users to financially savvy technology users. The synergy between students and the community has succeeded in fostering a disciplined and responsible economic character in the young generation in the village.

Gloria Elizabeth Yoltuwu; Janet Wilsye Litualy

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

Yanni Rahman; Mulia Inda Purwati; Kiki Helencia

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to determine the village financial management of Tinting Village, Sarolangun Subdistrict, in improving community welfare and to identify its supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. The informants in this study were the village secretary, village treasurer, and the Village Activity Implementation Team (TPKAD). Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that the financial management of Tinting Village has been implemented through planning, implementation, administration, reporting, and accountability stages. However, it has not been fully optimal in improving community welfare, as it is still dominated by infrastructure development rather than community economic empowerment programs. The supporting factors include clear regulations, cooperation among village officials, and community participation. Meanwhile, the inhibiting factors consist of limited human resources of village officials, low community understanding, and limited budget for empowerment programs

Nur’Aini, Latifah; Nugroho, Sigit Sapto; Pradhana, Angga Pramodya

DINAMIKA HUKUM 2026 Universitas Stikubank

This study aims to analyze the implementation of the Sustainable Food Crop Land (LP2B) management policy in Madiun Regency based on Regional Regulation Number 3 of 2020 and identify factors inhibiting its implementation, as well as formulate alternative solutions to strengthen the policy in supporting agricultural land sustainability and regional food security. This study uses an empirical legal method (empirical juridical) with a qualitative descriptive approach. Primary data were obtained through in-depth interviews with the Department of Agriculture, and farmers, as well as field observations, while secondary data were obtained through a study of laws and regulations and policy documents. The analysis was conducted by examining aspects of communication, resources, disposition, and bureaucratic structure in policy implementation, using triangulation techniques to ensure data validity. The results show that LP2B implementation is not optimal. The main obstacles include farmers' low understanding of legal provisions, limited human resources and budget, weak cross-sectoral coordination, and economic pressures and high land sales prices. In addition, the national target of fulfilling 87% of Raw Paddy Land adds to the complexity of implementation at the regional level. Strengthening implementation requires improving legal communication, strengthening institutional capacity, synchronizing policies with spatial planning, and a participatory approach that actively involves farmers.

Titis Widowati; Benny Sigiro; Bambang Agus Diana

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

Umamul Muslikhin; Syafitri Aulia Wulandari; Riski Hidayatul Lael

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Planning and improving the performance of educational organizations is a strategic issue that requires a managerial approach integrated with psychological aspects. This study aims to examine and synthesize factors influencing organizational performance through a management psychology approach. The method used was a qualitative systematic literature review design for scientific articles from 2022–2025 obtained from Google Scholar. Data collection techniques were carried out through documentation and article selection based on inclusion criteria, resulting in seven articles for analysis. Data analysis used a thematic approach to identify patterns and relationships between findings. The results showed that organizational performance improvement is influenced by three main factors: structured human resource planning, effective organizational communication, and transformational leadership and work motivation as psychological factors. These findings indicate that integration between structural and psychological aspects plays a crucial role in improving organizational effectiveness. In conclusion, a management approach that integrates planning and psychological factors can improve the performance of educational organizations sustainably.

Istiqomah Istiqomah; Karlina Karlina; Nuriyah Nuriyah; Ainun Ainun; Rusmiati Rusmiati +1 more

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Stunting remains a significant public health challenge in Indonesia, including in Paser Regency, East Kalimantan. Effective human resource (HR) management among community cadres is a critical factor in stunting prevention and intervention programs. This community service activity aimed to enhance the knowledge and skills of 33 Stunting Companion Cadres under the auspices of the Office of Population Control, Family Planning, Women's Empowerment and Child Protection (DPPKBPPPA) of Paser Regency through counseling and training on HR management principles applied to stunting mitigation. The activity was conducted using a participatory lecture method supplemented by discussion and question-and-answer sessions. Pre-test and post-test evaluations were administered to measure improvements in participants' knowledge. Results indicated a significant increase in participants' understanding of HR management concepts—including planning, recruitment, training, and performance evaluation—as applied to stunting intervention programs. The mean pre-test score was 58.3, which increased to 82.7 after the intervention (improvement of 41.8%). These findings underscore the importance of HR management capacity-building for cadres as a foundational strategy for achieving optimal stunting reduction outcomes at the community level.

Abel De Lando

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This study aims to develop a strategic plan for Information Systems and Information Technology (IS/IT) at KR Hotel Palembang by applying the Ward and Peppard methodology. The analysis began with external environment assessment using the PEST framework and internal analysis through the MOST method and Value Chain model. The results were synthesized into a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats. From this, Critical Success Factors (CSF) were formulated to guide the determination of key information system needs. Application portfolio mapping was then conducted using the McFarlan Strategic Grid to classify systems based on their strategic impact. Findings indicate that KR Hotel has strong potential in leveraging digital technologies but faces challenges such as the absence of integrated systems across departments and limited IT training for staff. To address these issues, an integrated system named ZKBiolock was proposed, encompassing modules such as hotel management, financial management, customer relationship management (CRM), human resource training systems, digital promotion, and internal network monitoring and control. This strategic plan is supported by a comprehensive database design, network topology, human resource and infrastructure analysis, investment budgeting, and Return on Investment (ROI) evaluation. The proposed strategy aims to enhance the efficiency and effectiveness of the hotel's operational management.

Faridho Dwiki S; Briyan Ridho P; Refi Bela P

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Andre Kesuma

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.