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The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

The implementation of financial technology (FinTech) has significantly transformed the banking sector in Indonesia, impacting the quality and accessibility of services offered. This study examines the strengths, weaknesses, opportunities, and threats (SWOT) associated with the adoption of FinTech in the banking industry. Using a qualitative approach, data was collected from industry reports, case studies, and expert interviews to provide a comprehensive analysis. The results highlight several strengths, including improved efficiency, enhanced customer experience, and expanded financial inclusion. However, weaknesses such as high operational costs and cybersecurity risks remain prevalent. Opportunities for growth lie in the increasing digital literacy and government support, while threats include intense competition and regulatory challenges. This study concludes that while FinTech presents significant potential to elevate banking service quality in Indonesia, its success depends on addressing key challenges through strategic innovation and robust policy frameworks.

The National Strategic Program stipulated in Presidential Regulation (Perpres) Number 109 of 2020 concerning the Acceleration of Implementation of the National Food Estate Strategic Project, which was implemented in Gadabung Village, Pandih District, Pulang Pisau Regency was implemented well, so that the community felt the direct impact in the form of a harvest area of 1,205 Ha in a bumper harvest with New Superior Varieties of Inbred and Hybrid rice. The success of Gadabung Village as part of the development of the national strategic food estate project has had a positive impact on making the area charming in the form of vast expanses of rice fields, so that the village can be developed into a tourist village. Based on this, the aim of this research is that the Regional Government of Pulang Pisau Regency makes public policies that can be directly operational, by developing the potential resources owned by the government of Gadabung Village, Pandih Batu District. This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations. Research Results Based on documentation data, Central Kalimantan Food Estate Development activities, especially in Gadabung Village, were carried out through programs and activities, namely area planning and development of facilities and infrastructure, human resource development and farmer corporations experiencing increased capacity and business diversification. This is a form of sustainability effort for upstream-downstream agricultural businesses based on areas and agro-ecosystem suitability clusters. Increasing the welfare of the people in Gadabung Village will be better by becoming a tourist destination, because the scenery in the area is very beautiful with the support of available natural resources, traditional arts and culture of local people and immigrants (transmigration), both ethnic Dayak, Banjar, Javanese, Sunda, where people live in harmony, safety and peace. The conclusion from the results of this research is that Gadabung Village is a village where the National Strategic Program has been implemented which has succeeded in meeting its objectives, namely making Gadabung Village one of the rice barns in Central Kalimantan, with rice fields stretching across thousands of hectares, and the community feels the direct impact on improving welfare. infrastructure becomes better, the village's potential can become a support for becoming a tourist destination or tourist village.  

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

This study explores the impact of cybersecurity risk disclosure on customer-supplier relationships in corporate supply chains through a qualitative literature review approach. The findings reveal that transparency in cybersecurity risk disclosure enhances trust, relationship stability, and operational efficiency within supply chains. Conversely, a lack of disclosure or poor risk management can damage reputations, create uncertainty, and weaken collaboration between business partners. The study also highlights the importance of adequate regulations, risk mitigation strategies, and the adoption of new technologies in managing cybersecurity. While offering significant insights, this study has limitations, including reliance on secondary literature and variations in industry contexts. Future research is recommended to include empirical testing and the exploration of new technologies to strengthen cybersecurity risk management in supply chains.

The background in this research was that the use of Operational Assistance Funds program must be taken into consideration for accountable and transparent financial governance. The research aimed to determine the accountability and transparency of the management of health operational assistance funds at the Watubaing Public Healt Center in Talibura subdistrict, Sikka regency. The research method employed descriptive qualitative while the analysis tool was carried out through data collection using observation, interview, and documentation techniques. The research findings indicated that the implementation of accountability and transparency principles had been well implemented, as seen from the reporting mechanism according to the Operational Assistance Funds Technical Guidelines. The principle of transparency was quite open which can be seen from the initial planning openness of MINILOK and POA drafting system which involves all staff at the Watubaing Health Center and the cross-sector community.

This study aims to realize the importance of strategic alignment between IS and organizational strategy on enabling business performance. The positive association of IS alignment with enhanced efficiency, cost minimization, and competitive advantage has been corroborated by a systematic review of extant literature. Yet this is complex, yet strategic alignment guarantees that IS technology align with organizational objectives to allow the businesses to maneuver the competitive and dynamic markets. The empirical case study was undertaken in SEFITA, a textile organization based in Meknes Morocco that adopts IS to enhance its operations, to complement the literature. We find that strategic IS alignment also increases the operational efficiency and competitive positioning of SEFITA, confirming the theoretical foundations presented in the literature According to our research, in order to attain long-term performance improvements, organizations need to incorporate IS planning into their strategic frameworks and put in place ongoing alignment processes.

This study analyzes the procedures for employee payroll documentation and data transfer at PT PLN Nusantara Power Services to enhance the efficiency and accuracy of human resource (HR) administration. Using a descriptive qualitative method, data were collected through library and field research. The findings indicate that digitalizing HR administration improves operational efficiency, transparency, and compliance with regulations. Digital transformation also minimizes errors and supports data risk management. The author's internship experience highlights the importance of responsibility and accuracy in data management to meet professional standards. This research contributes to the development of technology-based administrative systems in the energy sector.  

This study aims to analyze the maintenance strategy of railway lines in West Sumatra using the Life Cycle Cost (LCC) approach to determine the most economically efficient and sustainable maintenance option. The main issues raised are the high cost of reactive maintenance and the risk of operational disruption due to track damage. The research method involved collecting construction, operational, and maintenance cost data from railway operators, as well as LCC-based scenario simulations to compare preventive and reactive maintenance strategies. The results of the analysis show that the preventive maintenance strategy results in lower total life cycle costs, compared to the reactive strategy. In addition, the preventive strategy also supports operational sustainability by minimizing the risk of service disruption and improving user safety. SWOT analysis shows that LCC implementation has great potential to improve budget efficiency and support local economic growth, although challenges such as data limitations and natural disaster risks need to be mitigated. This research concludes that an LCC-based approach can be the basis for designing more effective, efficient and sustainable railway maintenance policies. Recommendations include prioritizing preventive maintenance, using monitoring technology, and strengthening supporting policies.

Digitalization has become a transformative force reshaping how organizations innovate and sustain competitive advantages in an interconnected global economy. This study explores the intricate relationship between business digitalization, innovation capabilities, and sustainability outcomes. Employing a comprehensive literature review, it examines how digital transformation fosters innovative practices and supports sustainable business models. Key findings reveal that integrating digital technologies, such as artificial intelligence, IoT, and blockchain, significantly enhances innovation capacity by accelerating product development cycles, improving decision-making precision, and fostering collaborative innovation ecosystems. Moreover, digitalization optimizes resource utilization, minimizes environmental impact, and strengthens stakeholder engagement, contributing to measurable economic, environmental, and social sustainability outcomes. The synergy between digital transformation and sustainability initiatives provides organizations with strategic advantages, including improved operational efficiency, customer loyalty, and competitive positioning. However, challenges such as implementation barriers, balancing digital-sustainable priorities, and managing unintended environmental impacts persist. Future research should focus on empirical validation, industry-specific applications, and longitudinal studies to further elucidate the pathways through which digitalization supports sustainable innovation and long-term business resilience. This study underscores the imperative for organizations to strategically align digital transformation with sustainability objectives, ensuring their future success in a rapidly evolving business environment.

E-commerce has become one of the significant innovations in the world of trade, offering various benefits for consumers and businesses, especially Micro, Small and Medium Enterprises (MSMEs). This research aims to explore the benefits and limitations of e-commerce for both parties. For consumers, e-commerce provides the flexibility to shop 24 hours a day without location restrictions, reduces the need for travel, and provides quick access to product information. Consumers can also enjoy a wider selection of products, competitive prices, and services such as virtual auctions and fast delivery. These advantages open up opportunities for consumers from various economic circles to obtain the desired products more easily.  On the other hand, entrepreneurs, especially MSMEs, benefit from operational cost efficiencies, the ability to reach global markets, and the potential for specialized business success. However, there are some limitations, such as lack of security, risk of fraud, and imperfections in the visualization of products offered online. Entrepreneurs also face challenges in managing websites, intense price competition, and legal uncertainty regarding online transactions. Nevertheless, the use of e-commerce continues to grow, supported by the increasing number of internet users and technological advances. The results of this study show that although e-commerce has constraints, the advantages it offers, in terms of efficiency, market reach, and ease of access, far outweigh its limitations. Therefore, optimal utilization of e-commerce can drive economic growth, improve the competitiveness of MSMEs, and expand consumer access to products and services in the digital era.  

Companies often face various obstacles related to managing raw material inventory to meet demand, one of which is Peuyeum Ketan Istimewa. Working in the food processing industry, of course, raw material inventory management needs to be planned optimally to avoid various risks that can harm the company. The Quantity Discount model is used to take advantage of cost savings provided by suppliers when purchases are made in large quantities, while other efforts that can help manage raw materials in a company are by knowing the safety stock and reorder point of raw materials and also forecasting demand to predict future demand. This study will use the Quantity Discount model which optimizes inventory levels by considering storage costs, ordering costs, and quantity discounts. The calculations carried out are also to find the value of the company's Safety Stock and Reorder Point. The results of this study indicate that the use of the Quantity Discount method can reduce total costs by Rp26,319,267/year, while forecasting using the seasonality method increases the accuracy of demand predictions, thus enabling more efficient inventory management. The implementation of this model is expected to provide a significant contribution to operational efficiency and cost reduction at Peuyeum Ketan Istimewa

System dynamic models have been recognized as an effective approach in projecting and designing sustainable urban waste management systems. This study aims to explore the potential of system dynamic modeling in urban waste management. This study uses a literature study method with a qualitative descriptive approach that refers to various relevant previous studies. The results of the literature study show that the system dynamic model is able to map the complex relationships between variables in the waste management system, such as population growth, waste production, waste processing capacity, environmental impacts, and others. In addition, the system dynamic model can project future waste management conditions and prepare the most effective policy scenarios. Through simulations of various policy scenarios, the system dynamic model can provide insight into the impact of each scenario, both in terms of technical efficiency, operational costs, and reduction of waste generation in landfills. In implementing policy scenarios, collaboration between the government, community, and stakeholders is also needed in optimizing waste management programs.

This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

This study aims to analyze the reliability and performance of Rubber Tyred Gantry (RTG) cranes using the Mean Time To Repair (MTTR), Mean Time Between Failures (MTBF), and Inherent Availability (IA) methods. The MTTR method is used to measure the average time required for repairs, while MTBF calculates the average time between failures. Meanwhile, the IA method assesses the inherent availability of the equipment based on the previous two parameters. The results indicate that some RTG units experience high MTTR, such as RTG035-12, which recorded a repair time of 124.15 hours in January, and RTG035-13 with 441.23 hours in February. On the other hand, RTG035-19 demonstrated more stable performance with low MTTR in several months. In terms of MTBF, RTG035-16 recorded the lowest value of 0 hours in July, indicating significant disruptions, whereas RTG035-12 exhibited the best performance with the highest MTBF of 614 hours in December. The IA analysis revealed that some RTGs had low values, such as RTG035-13, which only reached 0.312 in February, while RTG035-19 maintained values above 0.95 throughout the year, demonstrating high reliability. This study provides insights into the performance of RTG equipment at the Semarang Container Terminal (TPKS) and emphasizes the need for effective maintenance strategies to enhance operational reliability and efficiency.

This research  aims to analyze the application of the McKinsey 7S framework in achieving sustainable performance management at Fresh Bright Pool, Tanjungpinang, amid the increasingly competitive local entertainment industry. The study explores the seven core elements of McKinsey 7S—strategy, structure, systems, shared values, skills, leadership style, and staff—to understand the dynamics of performance management and innovation in the service sector. A qualitative approach was employed, collecting data through in-depth interviews with two staff members and several visitors, supported by document analysis to ensure data validity. The results show that the elements of strategy and shared values are the primary strengths of Fresh Bright Pool in creating superior customer experiences, such as through the improvement of billiard facilities, optimization of bar services, and implementation of a more structured reservation system. The shared value of "comfort and togetherness" has successfully built a friendly and inclusive work culture. Collaborative leadership styles enhance staff engagement in operational processes, while the skills and staff elements still face challenges, including limited technical training and capacity development in customer service. This study provides valuable insights for Fresh Bright Pool to continue strengthening these elements to improve efficiency, maintain competitive advantage, and achieve operational sustainability in the local entertainment industry.

The district office is one of the forefront public service agencies which its performance is directly felt and catched by the public, but the performance of its employees are stil not optimal. The main purpose of this research is to determine the priority of the employee's performance improvement policies of the district offices in the Semarang regional government. This research is using qualitative approach by analyzing the work ability, work facility, standard operational procedure and work discipline as the alternative variables in order to achieve the work performance improvement as the goals variable. The population of this research is 27 district offices in the Semarang renal government with the samples that being used are 13 persons hat consist the key informants, the main informants and the supporting informant who's being chosen though some determined criteria. The results of the analysis using AHP method find that the work discipline is the first priority, the work ability is the second, the standard operational procedure is the third priority and the work facility is the fourth priority with the consistency ratio (CR) value is 0,01. The study's conclusion is that work discipline improvement is the first priority in the way to the employee's performance improvement of the district offices in the Semarang regional government which shows that work discipline of the public service office's employees is still not in the way they were desired to be.

The term cooperative is certainly familiar to us. If referring to Law No. 17 of 2012 article 1, a cooperative is defined as a legal entity established by an individual or a cooperative legal entity, with the separation of the wealth of its members as capital to run a business, which meets common aspirations and needs. In its implementation, cooperatives not only have goals, principles or principles, but also a foundation. As a unique business entity, cooperatives are different from other business entities. In this case, it can be seen from its membership, where cooperative members are known to have dual identities. Dual identity here means that cooperative members are owners and also users of cooperative services. Indonesian cooperatives are the identity of Indonesian business entities that are established on various foundations. The foundation of this cooperative includes ideal, constitutional, mental and operational foundations.   

This community service activity (PKM) aims to improve operational efficiency and service quality at Santosa Catering through the implementation of a web-based catering ordering system. Santosa Catering, as a micro business, faces obstacles in managing orders that are still done manually, which causes inaccurate stock information, delays in delivery, and limited customer access to menus and prices. Through a Diffusion of Science and Technology and Knowledge Transfer approach, a web-based ordering system was developed and implemented to support business operations. The system allows customers to access real-time menu information, place online orders, and choose preferred payment methods, while the owner and staff were given intensive training to effectively operate the system. The evaluation results showed significant improvements in all aspects of assessment, including understanding of system features, operational skills, time efficiency, and customer satisfaction, as shown in the comparison chart of pretest and posttest results. The system not only optimizes operational processes but also increases customer satisfaction, strengthens business competitiveness, and has the potential to become a model for other micro businesses in utilizing digital technology. Thus, this PKM activity is expected to contribute to the sustainability of Santosa Catering's business in the digital era.

Online gambling has become a rapidly growing social issue supported by advancements in digital technology, particularly in Indonesia, with its large population of internet users. Despite being legally prohibited, its popularity continues to rise, creating challenges for law enforcement and significant socio-economic impacts. This study aims to analyze the social and economic dynamics of online gambling actors using a descriptive qualitative method. Data were collected through in-depth interviews and document analysis, then analyzed using thematic coding techniques. The findings reveal that actors, such as Koh Jimmy, learn deviant behaviors through exclusive online communities that provide operational techniques and moral justification. Economic motivation, social support, and gambling systems designed to induce addiction are key drivers of actor involvement. Although aware of legal risks, actors remain engaged due to community influence and substantial financial gains. This study underscores the relevance of differential association theory in explaining actor involvement in online gambling and provides recommendations for preventive policies through technological oversight, social education, and the strengthening of social norms. The results are expected to serve as a foundation for formulating more effective preventive and intervention measures.