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Sukatno; Armanto, Ony

Journal of Technology and Science 2026 Fakultas Sains dan Teknologi, Universitas Teknologi Surabaya

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.

Atikah Nur Faizah; Sinta Julia Sahputri; Alfira Angelica Oktavia; Revi Ani Sundari; Aris Dwi Saputra +2 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

Ivander, Davin Danny; Khiroh, Siti Muhimatul

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

Ketidaksesuaian kualitas pada proses assembly sepatu kulit kerap memicu siklus rework berulang yang menguras sumber daya waktu maupun biaya produksi secara signifikan. Penelitian ini mengkaji mekanisme pengendalian cacat yang diterapkan pada Product D-01 di Lini C PT XYZ, dengan menggunakan DMAIC sebagai kerangka perbaikan utama serta Pareto, P-Chart, Fishbone Diagram, 5 Whys, Failure Mode and Effects Analysis (FMEA), dan Cost of Quality (COQ) sebagai alat pendukung. Data primer bersumber dari catatan produksi internal perusahaan, pengamatan lapangan, dan wawancara terstruktur bersama pengawas produksi dan staf quality control. Pengukuran baseline menunjukkan bahwa Lini C menyumbang volume cacat paling tinggi di antara seluruh lini yang ada, dengan Product D-01 mencatat 10.487 pair cacat dari total output 80.387 pair, sehingga menghasilkan defect rate sebesar 13,05%. Distribusi Pareto mengidentifikasi wrinkle, incorrect colour, dan not straight sebagai tiga kategori cacat paling kritis. Penilaian FMEA menetapkan Risk Priority Number tertinggi sebesar 245 pada perilaku operator yang terburu-buru selama proses lasting dan brushing. Tindakan korektif mencakup pemasangan SOP visual, implementasi checklist QC pra-shift, verifikasi kondisi mesin secara rutin, dan penyediaan sampel referensi warna serta bentuk yang terstandar. Pemantauan selama dua periode berikutnya mengkonfirmasi penurunan defect rate secara bertahap menjadi 12,80% dan kemudian 11,65%, disertai penurunan estimasi biaya kegagalan internal dari Rp 2,36 juta menjadi Rp 1,86 juta per periode.

Hendro Damanra; Bambang Istijono

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Limited land availability is a major constraint in developing school infrastructure in active urban educational facilities. This study evaluates the classroom development plan at SDN 39 Lubuklinggau from the perspective of a planner, focusing on land limitation, functional needs, safety, constructability, and long-term building performance. A descriptive-evaluative approach was applied through technical observation, document review, alternative assessment, weighted scoring, and risk analysis. The results indicate that horizontal expansion is constrained by limited open space and may reduce internal circulation, student activity areas, and emergency space. Three alternatives were compared: horizontal expansion, building rearrangement, and a two-storey classroom scheme. The two-storey alternative obtained the highest score of 84, compared with 61 for rearrangement and 56 for horizontal expansion. However, its feasibility depends on further soil investigation, structural design, staircase and evacuation safety, utility coordination, construction phasing, and strict site safety control. The study recommends that the planner prioritize detailed site measurement, geotechnical investigation, detailed engineering design, construction safety planning, and post-construction functional evaluation. A vertical classroom strategy can be considered a rational solution for land-constrained schools when supported by accountable technical planning and integrated project control.

Anis Siti Qayyummah; Utary Rahayu; Andrey Pramudia; Dika Habib Permana; Miftahul Huda

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the internalization of Islamic developmental psychology values through the Qur'an memorization (Tahfidz Al-Qur'an) program in shaping the character of middle adolescents aged 13–17 years in the digital era at Al Hayya Orphanage Foundation, Depok. Adolescence is a transitional stage characterized by significant physical, emotional, social, and spiritual changes. In the digital era, adolescents face various challenges, such as social media addiction, cyberbullying, declining social interaction, and moral degradation, all of which may affect character development. Therefore, strengthening character education based on Islamic values has become increasingly important. This research employed a qualitative approach using a case study method to gain an in-depth understanding of the phenomenon under investigation. Data were collected through observation, in-depth interviews, and documentation involving orphanage caregivers, Tahfidz instructors, and students at Al Hayya Orphanage Foundation, Depok. The findings indicate that the Tahfidz program plays a positive role in character formation through habituation, role modeling, spiritual guidance, and a supportive religious environment. From the cognitive perspective, students demonstrated improvements in discipline, concentration, responsibility, and self-regulation. Emotionally, they became more patient, better able to control their emotions, and experienced inner peace through intensive engagement with the Qur'an. Socially, the program fostered attitudes of mutual assistance, respect, empathy, and stronger social relationships among students.This study reveals that the Tahfidz program serves not only as a means of memorizing the Qur'an but also as an effective medium for internalizing the values of Islamic developmental psychology and fostering Qur'anic character among adolescents in facing the challenges of the digital era.  

Crisena Crisena; Firiska Yulinata Nababan; Naomi Yolanti Octavia Ritonga; Novita Ester Marlina Zebua

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study aims to analyze the role of Christian Religious Education (CRE) teachers as counselors in shaping students’ social behavior amid increasing behavioral deviations such as bullying, violence, misuse of social media, and low tolerance. These phenomena are influenced by internal factors such as emotional instability and identity formation, as well as external factors including family, environment, and digital culture. This research employs a descriptive qualitative method using a library research approach by collecting data from books, scholarly journals, and relevant documents. The findings reveal that CRE teachers play a strategic role not only as educators but also as counselors who accompany students holistically, covering spiritual, moral, emotional, and social aspects. The counseling role performed by CRE teachers includes modeling behavior, mediating conflicts, strengthening self-control, providing social support, and building empathetic relationships with students. Through this approach, students undergo a process of internalizing Christian values such as love, forgiveness, responsibility, and tolerance, which contribute to the development of positive social behavior. Furthermore, collaboration among teachers, parents, and the community serves as a supporting factor in successful character formation. Therefore, the role of CRE teachers as counselors is proven to be effective in shaping students’ social behavior in accordance with moral, social, and religious values, while contributing to the development of a generation with integrity and competitiveness.

Ferry Yeferson Tulle; Fendy Ongko; Juanda Julianus

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

The wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

Ferry Yeferson Tulle; Fendy Ongko; Juanda Julianus

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2026 Sekolah Tinggi Teologia Kerusso Indonesia

The wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

Mays Kariem Jabbar; Bilal Noori Saeed

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Adelia Inggrid Putri Maharani; Sinta Novratilova; Rina Wulandari; Dwi Rena Aulia; Azalia Tjandra Dewi +1 more

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Data security in Electronic Medical Records (EMR) is a crucial issue in health information governance in Indonesia. This study evaluates the compliance of health facility information security systems with Ministry of Health Regulation (PERMENKES) No. 24 of 2022 and Personal Data Protection Law (UU PDP) No. 27 of 2022, and analyzes the impact of non-compliance on service quality and patient trust. The method employed is a systematic narrative literature review on the Google Scholar database (2023–2026) using the keywords "data security and privacy," "electronic medical records," and "CIA Triad," focusing on the implementation of Confidentiality, Integrity, and Availability. The four healthcare facilities examined have implemented controls such as role-based access control, Electronic Signatures (TTE), Virtual Private Networks (VPN), data encryption, and SSL/TLS protocols in accordance with PERMENKES provisions and Article 35 of the UU PDP. However, the effectiveness of implementation is hindered by weak authentication due to the use of simple passwords and excessively long auto-logout durations, the absence of comprehensive written standard operating procedures (SOPs), low staff compliance with security protocols, and minimal patient awareness regarding personal data protection rights. These weaknesses heighten the risk of patient data breaches as well as potential administrative sanctions and fines, and carry negative implications for service quality and public trust. Recommendations include strengthening internal security policies, developing written SOPs, providing continuous training for healthcare workers, implementing stronger authentication mechanisms (e.g., multi-factor authentication/MFA), and conducting patient awareness programs to ensure regulatory compliance and maintain public confidence.

Abdul Rahman Hamid; Abdul Aziz Tambunan; Martini Anwar; Annisa Rahmi Faisal

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This community service activity was carried out to strengthen the advocacy capacity of the Pari Island community, Seribu Islands, DKI Jakarta, in defending their rights to land and living space from corporate claims of control. The problems faced by the community are not only related to land disputes, but also include social pressure, community polarization, threats of eviction, economic weakening, and damage to coastal ecosystems due to reclamation activities. The community service activity was carried out through participatory dialogue, problem mapping, strengthening legal literacy, discussions on advocacy strategies, and the formulation of a sustainable assistance model with the community. The results of the activity indicate that the Pari Island community has carried out various forms of advocacy, including collective action, collaboration with civil society organizations, media publications, legal assistance, institutional complaints, and environmental advocacy. However, this advocacy still needs to be strengthened through internal consolidation, documentation of intimidation, strengthening the community economy, mangrove protection, and strengthening the community's mental health. This article offers the concept of advocacy for living space resilience as a model for assisting small island communities. This model combines legal, social, media, environmental, economic, psychological, and community-based documentation advocacy. With this approach, community service serves not only as an outreach activity but also as a socio-legal assistance process that strengthens community resilience in the face of long-term agrarian and ecological conflicts.

Andini Nandhea Cahyani; Amirotun Nabila; Hanimatul Amimah; Suwatah Suwatah; Nur Azizah

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The academic transition phase among tenth-grade students represents an important period that requires the ability to adjust to changes in the environment, academic demands, and increasingly complex social dynamics. This study aims to analyze psychosocial dynamics in the student adaptation process during the academic transition phase through a literature review approach. The method employed was a library research study by examining various relevant scientific sources related to adolescent psychosocial development, adaptation processes, psychosocial impacts, and strategies for addressing students’ adaptation problems. The results of the review indicate that the adaptation process is influenced by both internal and external factors. Internal factors include emotional condition, coping ability, and self-control, while external factors include support from family, peers, teachers, and the school environment. Students’ inability to adapt may lead to anxiety, low self-confidence, academic difficulties, and obstacles in social interaction. Efforts to support students’ adaptation process can be carried out through strengthening social support, optimizing guidance and counseling services, and implementing self-management techniques to enhance students’ self-regulation abilities. With appropriate support and intervention strategies, students are expected to navigate the academic transition phase more effectively and develop optimally in psychological, social, and academic aspects.

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Muhammad Taufiq Muzadi; Chairunnisa Chairunnisa; Heri Azwansyah; Erni Yuniarti; S. Nurlaily Kadarini

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This research is motivated by the increasing urban activities in Mempawah Hilir District as a Regional Activity Center, which has led to high traffic movement at the intersection of Jl. Raden Kusno – Jl. A. Djaelani – Jl. Raden Sujarwo. The diversity of land use and the meeting of arterial and collector roads create potential traffic conflicts and accident risks. The installation of traffic lights is implemented as a traffic control measure; however, its effectiveness in improving safety and comfort needs further analysis. This study aims to assess traffic safety and comfort conditions after the implementation of traffic lights at the intersection. A quantitative approach was used with primary and secondary data. Primary data were obtained through questionnaires on road users’ perceptions and field observations, while secondary data included traffic accident records from Mempawah Police and spatial development data from Google Earth Pro, Google Maps, Copernicus, and Google Colab. The analysis employed descriptive-comparative, spatial descriptive, and scoring methods. The results show that traffic lights implemented since August 2023 have reduced traffic accidents and improved safety conditions, although not yet optimal compared to the lowest accident rate in 2021. Increased land use activity and traffic volume influence this condition. User perceptions indicate improved comfort internally, but external factors such as road conditions and side obstacles still reduce comfort and safety.

Chelsea Rizky Valentia; Aisyah Nurbaiti; Risma Anita Putriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Bullying among adolescents is an aggressive behavior carried out intentionally, repeatedly, and involving an imbalance of power between the perpetrator and the victim. This phenomenon is an important issue because it can affect adolescents’ psychological well-being, social relationships, and academic achievement in both the short and long term. This study uses a literature review method by collecting and analyzing recent national and international studies regarding the causes, forms, and impacts of bullying. The findings indicate that bullying is influenced by internal factors, such as low empathy, poor self-control, negative self-concept, and the desire for social recognition. In addition, external factors also contribute, including parenting styles, peer influence, unfavorable school climate, and the development of social media that increases the risk of cyberbullying. The impacts of bullying are experienced not only by victims, who may suffer from low self-esteem, anxiety, depression, and social withdrawal, but also by perpetrators, who are at risk of developing persistent aggressive behavior and reduced empathy. Therefore, cooperation among families, schools, and communities is needed to prevent and address bullying effectively.

Olivia Maharani; Ajeng Chandra Prameswari; Risma Anita Puriani

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the field of education, cheating remains a critical issue of academic dishonesty. This phenomenon does not merely affect students' grades but also obstructs the development of core character values, including integrity, responsibility, and independence in the pursuit of knowledge. This article aims to analyze the factors influencing cheating behavior and evaluate various forms of intervention from the perspective of early detection of problematic behavior. This study employs a literature review method, examining 20 relevant scientific articles published between 2021 and 2026. The findings reveal that cheating behavior is influenced by internal factors such as self-efficacy, self-control, self-confidence, religiosity, and self-esteem as well as external factors, including peer conformity, parental pressure, the learning environment, and evaluation systems. Effective interventions include group counseling services, classical guidance, modifications to evaluation systems, and the utilization of Artificial Intelligence-based technology to detect potential academic fraud. Consequently, efforts to prevent cheating behavior require a multidimensional approach involving students, teachers, parents, and school policies to cultivate an academic culture of integrity.

Ahmad Al Gazali Waly; Deny Fatrianto

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

The oil and gas industry requires efficient initial processing to separate reservoir fluids into oil, gas, and water phases. The Separator Unit is the main facility that plays a vital role in the surface facility production stage. This study aims to evaluate the type of separator used, identify control components, and understand the working principles and operational procedures of separators in the Main Production Facility (MPF) area. The methodology used is direct observation and literature studies during the implementation of practical work in July 2024 at PT. Citic Seram Energy Limited, Seram Non Bula Block, Maluku. The observation results show that the type of separator used is a Horizontal Three Phase Separator with tag codes 03-V-001A and 03-V-001B operating alternately. The separation process is carried out based on differences in fluid density utilizing gravity, supported by internal components such as deflector plates, mist extractors, weirs, and straightening vanes. Separator operation is maintained at an operating pressure of around 55 psig to ensure optimal separation efficiency and work safety. The conclusion of this study indicates that effective separator operation requires stable pressure and temperature control as well as routine maintenance to prevent sediment buildup and maintain product quality.

Afika Mardiyana Nur Khasanah; Bambang Widarno

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to examine the implementation of the Village Financial System (SISKEUDES) information technology by applying the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and the Technology Acceptance Model (TAM) in Daleman Village, Lawu Village, and Baran Village, Sukoharjo Regency. By adopting a qualitative descriptive approach and triangulation methods, the research establishes that internal control mechanisms under the COSO guidelines are being applied productively. Such compliance is demonstrated through the mandatory cross-verification process conducted by the Financial Officer and Village Secretary, supported by the analytical capabilities of the system’s built-in audit trail. From the TAM perspective, village officials show a high level of technology acceptance, since the system is perceived to provide considerable ease of use and significant benefits in improving the efficiency of financial reporting. Nevertheless, several technical challenges remain, particularly server congestion during peak reporting periods. In addition, there is still a limitation in external transparency, as the dissemination of financial information through digital platforms such as village websites has not been optimally socialized to the community. As a result, many residents continue to rely on conventional information channels such as information boards and village meetings. Therefore, although internal accountability has been well established, improvements in digital infrastructure and communication strategies are necessary to strengthen transparency in village financial management

Afridariyana Afridariyana; Rini Elfina; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

nur haliza riang saputri; Suwarno

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

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.