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This article presents a theoretical review of organizational control systems with emphasis on adherence to stringent control mechanisms. Through a qualitative literature review approach, this study examines three interconnected control dimensions: result control, action control, and personal-cultural control. The findings indicate that effective organizational control requires an integrative approach that combines formal mechanisms such as performance targets and standard operating procedures with informal aspects including values and organizational culture. Result control provides direction through clear performance indicators, action control ensures work processes comply with established standards, while personal-cultural control strengthens internal compliance through value internalization. This study contributes to management control system theory by emphasizing the importance of integrated control approaches and highlighting the roles of goal communication, value internalization, action tracking, and behavioral reinforcement as key elements in building organizational compliance. Practically, this article offers recommendations for organizational leaders in designing balanced, effective, and sustainable control systems that support organizational goal achievement without undermining employee flexibility and creativity.

Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.

This community service activity was conducted at Grind Now Coffee Bar, an MSME in Batam City’s food and beverage sector, to address challenges in managing raw material inventory, which often led to inaccurate stock records, shortages, and overstocking, affecting daily operations and efficiency. The program aimed to improve inventory management by applying the Economic Order Quantity (EOQ) and Reorder Point (ROP) models, providing a systematic and measurable approach to procurement. Activities included detailed observation of operational practices, interviews with staff to understand current challenges, collection of data on raw material usage and purchasing patterns, and the implementation of a website-based inventory control system to streamline record-keeping and monitoring. The results showed that EOQ and ROP models helped determine optimal order quantities and appropriate reorder timing, while the inventory system improved organization, reduced errors, and enabled real-time stock monitoring. Overall, this intervention enhanced decision-making, promoted operational efficiency, and supported the sustainability and competitiveness of Grind Now Coffee Bar.

This study presents a comprehensive evaluation of three main Islamic monetary instruments Sukuk, the Islamic Interbank Money Market (PUAS), and Sharia Repo to strengthen the resilience and stability of Indonesia’s Islamic financial system. Using a descriptive literature review method, this study analyzes relevant academic sources, regulatory frameworks, and policy reports. Sukuk is examined as an asset-based instrument that plays a crucial role in medium- to long-term financing and fiscal management. PUAS is analyzed as a mechanism for short-term liquidity management among Islamic banks based on mudharabah and wakalah contracts. Meanwhile, Sharia Repo is evaluated through the sale and repurchase mechanism of Sharia State Securities (SBSN) to support liquidity stability in Islamic banking. The findings reveal strong synergy among these instruments in managing excess liquidity, controlling inflation, and strengthening the transmission of Bank Indonesia’s monetary policy in compliance with Sharia principles. This study recommends enhancing public literacy, strengthening innovative regulatory frameworks, and developing Islamic financial infrastructure to promote inclusive and sustainable growth in Indonesia’s Islamic financial sector.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

This study was conducted to address contamination risks in Refill Drinking Water Depot (DAMIU) operations when sanitation, equipment maintenance, and quality control are not consistently implemented. This emphasizes the critical importance of systematic risk monitoring and review processes to ensure water quality and safety. The research aims to analyze the implementation of risk monitoring procedures, identify operational risks at each processing stage, and evaluate the effectiveness of risk mitigation strategies at Depot Isi Ulang Air Galon Barokah. A descriptive qualitative approach was employed, utilizing data collection techniques including in-depth interviews, direct field observations, and documentation analysis. The findings reveal that monitoring and risk review processes are conducted routinely, encompassing raw water quality checks, equipment sanitation protocols, and customer gallon container inspections. No significant risks were identified during the study period, as potential hazards such as microbiological contamination and equipment malfunction were effectively prevented through timely filter replacement and daily equipment cleaning procedures. Overall, the depot's risk management system operates effectively and consistently maintains water quality standards, ensuring product safety for consumers.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This article examines various guidance and counseling (BK) management models relevant to the context of modern education in Indonesia. The models discussed include POAC (Planning, Organizing, Actuating, Controlling) management, comprehensive BK services, school-based BK management, specialized service management, and the use of digitalization in BK services. This review was compiled using a literature review method, drawing on various credible national sources, such as scientific journals, reference books, and education policy documents. The purpose of this research is to provide an in-depth understanding of the characteristics, principles, and implementation of each BK management model in educational practice. The results indicate that each model has its own advantages and limitations, both in terms of service planning, resource management, and the effectiveness of service delivery to students. Therefore, the selection and implementation of a BK management model must be tailored to the needs of the school, the availability of professional staff, infrastructure, and student characteristics. The integration of a systematic, data-driven, and adaptive management approach to developments in information technology is a key factor in improving the quality and effectiveness of BK services. This article is expected to provide theoretical and practical contributions to school counselors, educators, and education policymakers.  

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

Population density plays a critical role in shaping public health outcomes and environmental quality, particularly in rapidly urbanizing regions. This study aims to analyze the relationship between high population density and its impacts on sanitation conditions, air quality, access to clean water, and the incidence of various diseases in densely populated areas. The research adopts a qualitative descriptive approach by combining a comprehensive literature review with field observations conducted in several urban areas characterized by high population concentration. The findings reveal that increased population density is closely associated with environmental degradation, including inadequate sanitation systems, reduced air quality due to pollution, and limited availability of clean water. These environmental challenges contribute directly to a higher prevalence of health problems, such as respiratory infections, waterborne diseases, and other communicable illnesses. Overcrowded living conditions also intensify the spread of diseases, placing additional pressure on public health infrastructure. Furthermore, the study highlights that insufficient public facilities and poor environmental management exacerbate the negative effects of population density on both health and the environment. To address these challenges, effective strategies are required, including population growth control, improved urban planning, and enhanced investment in public health and environmental sanitation facilities. Strengthening community awareness and participation in maintaining environmental cleanliness is also essential. Overall, this study emphasizes the need for integrated policies that balance population management with sustainable environmental and public health development.  

Inventory is one of the supports for an industry in carrying out its activities, both in the grouping of a machine and the management system in machinery to improve a job. One of the efforts to improve service that can be undertaken is by increasing the amount of inventory owned. The increasing amount of inventory also requires proper inventory management using a database system. Microsoft Access to assist in database design. Before being stored in the database, data and information regarding the inventory will be grouped using the concept of Group Technology (GT) to facilitate the data storage process. Users can be obtained by gathering information from recording staff and the laboratory head through interviews. In addition to defining user needs, the design of the Entity Relationship Diagram (ERD) and Data Flow Diagram (DFD) was carried out to understand the existing system. To analyze the existing system, an analysis is conducted based on Performance, Information, Economy, Control, Efficiency, and Service (PIECES). The results of the validation test, verification test, and prototype test show that the weaknesses of the existing system can be improved and user needs can be met. To identify the weaknesses of the system, a PIECES analysis can be conducted on both the old and new systems. Meanwhile, to determine whether user needs have been met, adjustments can be made by aligning user needs with the prototype through validation and verification tests.

This research aims to design and implement a village MSME website as a centralized digital promotional medium to overcome the limitations of conventional marketing and expand the market reach of local products more effectively and sustainably. The system was developed using the waterfall method, encompassing requirements analysis, design, implementation, testing, and maintenance. The system was developed using the PHP programming language and the CodeIgniter framework based on the Model-View-Controller (MVC) architecture to ensure a structured, efficient, and maintainable development process. The implementation resulted in a responsive and user-friendly website equipped with key features such as an informative product catalog, village MSME profiles, and a content management system via an admin dashboard that allows MSMEs to update data independently and flexibly. Functional testing demonstrated that all features functioned well and reliably according to user needs. Therefore, this village MSME website can be concluded as an effective digital solution for increasing the visibility of local products, strengthening MSME competitiveness, and supporting village economic growth through sustainable and integrated online promotion.

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

The management of scientific works at the Faculty of Law, Universitas Jambi, is still carried out manually through physical archives and simple digital storage without an integrated information system. This condition causes limited access, slow information retrieval, and a high risk of document loss and damage. This study aims to develop a web-based scientific repository system to improve the efficiency, accessibility, and security of managing academic works. The system was developed using the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and evaluation. Data collection was conducted through interviews, observations, and questionnaires involving librarians, lecturers, and students. The system was implemented using the Laravel framework with a MySQL relational database to support document storage, metadata management, access control, and search functionality. The results show that the developed repository system is able to facilitate the submission, verification, publication, and retrieval of scientific works effectively. User acceptance testing indicates that the system meets user needs in terms of usability, functionality, and accessibility. The implementation of this system contributes to improving academic information management and supports digital transformation at the Faculty of Law, Universitas Jambi.

Primary Healthcare Facilities (Fasilitas Kesehatan Tingkat Pertama, FKTP) represent the first level of contact in the healthcare system and play a central role in infection prevention and control. Despite mandatory Infection Prevention and Control (IPC) training in Indonesia, evidence regarding its effectiveness in improving cognitive abilities among primary healthcare workers remains limited. This study aimed to evaluate the effectiveness of IPC training in enhancing the cognitive abilities of healthcare workers in FKTP. A quasi-experimental study with a one-group pretest–posttest design was conducted involving 91 healthcare workers who participated in IPC training across three cohorts in 2024. The training was delivered online through a Learning Management System and consisted of structured learning modules accompanied by a pre-test and a final quiz. Cognitive improvement was assessed using paired samples t-tests, while the magnitude of training impact was evaluated using Cohen’s dz effect size. The results showed statistically significant improvements in cognitive scores across all cohorts (p < 0.001), with mean score increases ranging from 16.10 to 23.35 points. Effect size analysis revealed large to very large effects, with an overall Cohen’s dz of 1.19, indicating substantial and practically meaningful cognitive gains. In conclusion, IPC training was effective in improving cognitive competence among FKTP healthcare workers. These results reinforce the value of well-structured training programs as an essential component of efforts to strengthen infection prevention capacity in primary healthcare settings.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

Keeping up with the times, the ideal warehouse is one that can serve as a good storage facility with clear administrative processes using a digital system and a warehouse database application. This database application will be used by warehouse crews at the Subditmatbek Ditlog AAL to facilitate inventory control. Its main purpose is to simplify inventory management and facilitate quick retrieval of goods when needed. This application is powered by Microsoft Access, which creates the features required by the Subditmatbek Ditlog AAL warehouse. By utilizing this application, users can access goods data, including arrival times, quality and quantity, and shipping origins, along with photos as concrete evidence. Furthermore, this database application does not require an internet connection, so it can be accessed from the warehouse at any time. Therefore, this application was created to facilitate warehouse crews in the inventory process more effectively and efficiently.

The rapid development of information technology has encouraged organizations to implement computerized systems to improve document management efficiency and security. At PT Petrokimia Gresik, import document archiving was previously conducted using Google Drive and physical storage, which caused issues such as limited access control, risk of data loss, and slow document retrieval during audits. This study aims to design and develop a web-based Import Document Archiving Information System using the waterfall development method. The system was built using HTML, CSS, JavaScript, PHP, and MySQL. The results indicate that the system improves archiving efficiency, enhances data security, accelerates document search, and supports structured monitoring and validation processes.