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

This 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.

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.

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.

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.

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.

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.

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

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.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

This study aims to revisit the role of permissive parenting in the digital era and to analyze how psychological well-being mediates the relationship between permissive parenting and online gaming addiction among adolescents. The study employs a Systematic Literature Review (SLR) approach guided by PRISMA standards. Data were collected from reputable databases, including Scopus, Web of Science, and Google Scholar, covering publications from the last ten to fifteen years. The findings indicate that permissive parenting tends to increase the risk of online gaming addiction indirectly through the deterioration of adolescents’ psychological well-being. Psychological well-being serves as a significant mediating variable that explains how the lack of parental control and guidance contributes to weaker self-regulation in adolescents’ digital behavior. These results highlight that online gaming addiction is not solely influenced by external factors but is also strongly associated with internal psychological conditions. This study contributes theoretically by integrating parenting style, psychological well-being, and addictive behavior into a comprehensive analytical framework, while also offering practical implications for parents and educators in developing family-based preventive strategies in the digital era.

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

Regional financial accountability is a fundamental principle in good governance. However, the management of regional finances still faces various challenges, particularly related to the potential occurrence of fraud and the suboptimal functioning of internal control systems. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in strengthening regional financial accountability through the implementation of internal oversight based on Fraud Risk Control. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method, which utilizes secondary data from various scientific literature, previous research findings, and policy documents relevant to internal oversight in the public sector. The results indicate that internal oversight is a crucial mechanism in preventing fraud in public sector financial management. The implementation of Fraud Risk Control plays a role in identifying, assessing, and controlling fraud risks, thereby enhancing the transparency and accountability of regional financial management. Furthermore, APIP has a strategic role through internal audit functions, risk-based oversight, and providing consultation to improve regional financial management systems. Strengthening APIP’s capabilities, enhancing the maturity of the Government Internal Control System (SPIP), and ensuring the independence of internal supervisors are essential factors in realizing transparent and accountable regional financial governance.

  The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.

The Sunter C Polder/Pump construction project is a strategic effort to address flooding issues by increasing drainage system capacity. This project involves various high-risk construction activities that have the potential to cause workplace accidents and health issues. This study aims to identify hazards, assess risk levels, and determine control measures. The HIRADC (Hazard Identification, Risk Assessment, and Determining Control) method involves a systematic identification of potential hazards at the project site, risk assessment based on impact and probability, and the formulation of appropriate control recommendations. This is a descriptive study designed to illustrate Occupational Health and Safety (OHS) hazards and risks, located at the Sunter C polder/pump construction project. The research was conducted from January to May 2025. Data were collected through interviews, observations, and information obtained directly from internal company documents. The results indicate that the application of the HIRADC method accurately identifies various primary hazards, such as the risk of falls, being struck by materials, chemical exposure, and ergonomic issues. The risk assessment suggests that most activities fall under the medium to high-risk categories, necessitating controls such as the use of Personal Protective Equipment (PPE), OHS training, and routine monitoring of working conditions. The implementation of the HIRADC method in this project is proven to enhance the culture of occupational health and safety and can serve as a reference for other construction projects in managing operational risks effectively.

This research aimed to evaluate the effectiveness of safeguarding regional assets in the form of official vehicles at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. Asset security is an essential component in the management of regional government assets to ensure orderly governance, physical security, and legal certainty regarding asset ownership. This study employs a qualitative approach, with data collected through interviews, observations, and documentation. Data analysis was conducted descriptively based on indicators of administrative security, physical security, legal security, as well as supervision and control. The results show that the security of official vehicle assets has been implemented through administrative recording, safekeeping of ownership documents, and monitoring of vehicle usage. However, its effectiveness is not yet optimal, as there are still official vehicles that have not been returned after the end of officials’ terms of office, along with weak enforcement of sanctions and limited periodic monitoring. Factors affecting the effectiveness of asset security include budget constraints, low user awareness, and suboptimal implementation of internal control systems. This study recommends strengthening supervision, conducting re-inventory of official vehicles, enforcing stricter sanctions, and improving coordination among regional government agencies to achieve more orderly, transparent, and accountable asset management

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.

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

This study aims to analyze the implementation of the internal control system over the payroll system for Civil Servants (ASN) in addressing overpayments and underpayments at the Regional Financial and Asset Management Agency (RFAMA) of Sikka Regency. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The analysis is conducted based on the five components of the Government Internal Control System (GICS), namely control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate thet the implementation of internal controls has been carried out in accordance with regulation, but it is not yet fully optimal. Overpayments and underpayments still occur due to delays in updating personel data, input errors, and delays in issuing Decrees. Strengthening data validation, coordination between units, and regular monitoring are necessary to minimize the risk of payment errors and improve accountability and the quality of regional financial governance