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This article examines the operational management model of villages in Garut Regency, West Java, by emphasizing four key dimensions: governance, digital innovation, community participation, and the optimization of local resources. The study explores how the integration of participatory governance, technological innovation, and local potential can strengthen the effectiveness of village development and build an adaptive, sustainable governance system in the era of digital transformation. Using a Systematic Literature Review (SLR) approach, the research analyzes scientific publications and policy documents sourced from international databases such as Scopus and Web of Science, as well as national references including the 2025–2030 Garut Regency Medium-Term Development Plan (RPJMD) and reports from the Ministry of Villages, Disadvantaged Regions, and Transmigration. From an initial pool of 126 publications, 32 primary sources were examined through thematic coding to identify patterns, relationships, and key insights related to village governance, multi-actor collaboration, and public service digitalization. The findings reveal that good governance enhances transparency and accountability, digital innovation improves efficiency and data-driven decision-making, community participation strengthens social legitimacy, and the optimization of local resources supports sustainable economic value creation. These elements form the “Integrative Operational Management Model for Garut Villages,” which emphasizes adaptive collaboration and data-based management. The study also proposes practical strategies related to digital capacity-building, participatory planning, and applied research.

Purpose– The objective of this research is to develop an integrated operational management model for Smart & Green Villages (SGVs), combining the principles of smart villages and green villages to promote sustainable, inclusive, and adaptive rural development. This research emphasizes operational efficiency, environmental sustainability, digital technology utilization, and community participation as key pillars. Design/Methodology/Approach – A mixed-methods approach was adopted, involving surveys of villages in Indonesia that have begun adopting SGV principles, in-depth interviews with village officials and key stakeholders, and case studies of villages that have successfully implemented smart technologies and environmentally friendly practices. Data triangulation was applied to strengthen the validity of the findings. Findings – The study shows that integrating functional organizational structures, optimizing digital technologies such as the Internet of Things (IoT) and village information systems, and building participatory community mechanisms significantly improve public service delivery, reduce operational costs, enhance environmental management, and strengthen socio-economic well-being. The study also identified new operational variables, including cost-effective innovation, digital local governance, inter-village shared resources, and socio-environmental audits as a multidimensional evaluation tool. Practical implications – These findings provide a practical framework for policymakers, local governments, and community leaders to implement and evaluate SGV. The multidimensional indicators proposed in this study enable continuous monitoring and adaptation of village operations to local conditions and resource constraints. Originality/Value – This study is one of the first to propose a concrete and replicable SGV operational management model by introducing new variables and multidimensional evaluation indicators. It enriches the theoretical discourse on smart and green village integration while offering actionable strategies for sustainable rural governance.

The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

This study aims to analyze the implementation of compensation for flight delays at Sultan Aji Muhammad Sulaiman Sepinggan International Airport, Balikpapan. This study uses a qualitative descriptive approach, with data collection techniques through direct observation, in-depth interviews with airline staff, and documentation during On the Job Training (OJT) activities. The main focus of the study is to evaluate the extent to which passenger rights have been fulfilled by airlines in accordance with applicable regulations, specifically the Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 89 of 2015 concerning Handling Flight Delays. The results of the study indicate that the implementation of compensation by several airlines is still not optimal. There are discrepancies between regulatory provisions and implementation in the field, such as late delivery of information, disproportionate compensation, and uneven service among airlines. Passengers often do not receive clarity regarding their rights, and complaint mechanisms are still limited. Factors causing delays include technical problems, bad weather, inefficient operational management, and limited number and capacity of human resources on duty. This study emphasizes the need to improve the internal and external communication systems of airlines so that information related to delays and compensation can be conveyed transparently and in a timely manner. In addition, airlines need to conduct regular evaluations of standard operating procedures (SOPs), strengthen customer service training for staff, and foster synergy between work units to improve responsiveness to unforeseen situations. Regulators and airport authorities need stricter oversight and the implementation of strict administrative sanctions for violations of passenger rights. These findings provide important contributions to the formulation of public policy in the air transportation sector and provide input for improving services that are more humane, accountable, and oriented toward customer satisfaction.

In the era of globalization and rapid technological advances, the scope of operational management is increasingly expanding. In facing global competition, companies must be able to face challenges in their operational management. The purpose of this study is to determine the factors that influence organizational performance through operational efficiency and employee productivity. The population used is all employees at PT. XYZ with a total of 107 employees. The sampling technique used in this study is a saturated sample where all members are filled in as samples in the study as many as 107 employees. This study uses the SEM (structure Equation Modeling) method with the AMOS tool. The results of the study indicate that the Work Environment has a significant effect on operational efficiency. Employee productivity, and organizational performance. Human resource management has a significant effect on operational efficiency, employee productivity, and organizational performance. Information systems have a significant effect on operational efficiency, employee productivity, and organizational performance. Operational efficiency has a significant effect on organizational performance. And employee productivity has a significant effect on organizational performance.

The advancement of digital technology has revolutionized the way companies manage their business operations. Operational management is no longer limited to process efficiency, but has evolved into an adaptive, data-driven system supported by advanced technologies such as artificial intelligence, the Internet of Things (IoT), big data analytics, and cloud computing. This article aims to explore the evolution of operational management in the digital era by identifying major challenges such as the digital skill gap, technological infrastructure limitations, and organizational resistance to change, while also examining strategic opportunities such as automation, enhanced efficiency, and data-based decision making. Using a qualitative approach through literature review, this study provides both theoretical and empirical perspectives on the importance of operational innovation in building competitive advantage amid ongoing digital disruption.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

The advancement of digital technology has driven the education sector to transform its information management and decision-making processes to become more effective. This study aims to examine the role of innovation in Management Information Systems (MIS) as a key support in the decision-making process within educational institutions. The research uses a qualitative descriptive approach, with data collection techniques including in-depth interviews, participatory observations, and documentation in several schools that have implemented MIS. Data analysis is conducted thematically to explore the effectiveness of MIS in supporting educational policy and operational management. The findings reveal that MIS has been implemented across various aspects of school management such as academic administration, finance, and reporting, significantly enhancing efficiency and transparency; it supports data-driven decision-making, enabling school principals and policymakers to make more accurate, measurable, and objective decisions; and although challenges such as limited digital infrastructure and human resource competencies exist, these can be addressed through training, mentoring, and the development of a technology-based work culture. Therefore, MIS proves to be an essential tool in establishing a modern, efficient, and sustainable education governance system.

The success of operational management at an airport is highly dependent on the performance and discipline of the Apron Movement Control (AMC) officers (Nurifi, 2024). AMC officers are required to be able to carry out high discipline, considering the many safety procedures that must be followed in order to avoid potential risks and incidents, because this affects the effectiveness of work and also the efficiency of airport officers, namely Apron Movement Control (AMC). The purpose of this study was to determine whether there is an influence of work discipline on the effectiveness of the work of Apron Movement Control (AMC) officers at Soekarno-Hatta International Airport and how much influence it has. This study uses a quantitative approach. The location of the research was carried out at Soekarno-Hatta International Airport, Benda District, Tangerang City and Kosambi, Tangerang, Banten. With a research period of August 2024 to February 2025. In this study, all Apron Movement Control (AMC) officers at Terminal 3 of Soekarno-Hatta International Airport, totaling 19 people, will be used as respondents by filling out the questionnaire provided. Based on the results of the research and analysis that have been conducted, it can be concluded that work discipline has a significant influence with a contribution of 75.9%. Meanwhile, the remaining 24.1% is influenced by other factors that were not analyzed in this study. This influence is proven by the coefficient of determination (R²) value of 0.759, which shows that work discipline contributes 75.9% to the effectiveness of the Apron Movement Control (AMC) officers at Soekarno-Hatta International Airport.

The Indonesian iced tea drink business located on Jalan Karundang, Cipocok Jaya sub-district, Serang City, Banten, is one of the branches of Indonesian iced tea in Bogor. The aim of this research is to analyze operational management at the Serang branch of the Indonesian iced tea business by analyzing the operational management function. This research uses descriptive qualitative methods. Determining informants using purposive sampling. Data collection through semi-structured interviews. Test the validity of the data by source triangulation. The results of the discussion from this research show that the Serang branch of Indonesian iced tea MSMEs has implemented operational management well in accordance with the 3 operational management functions. Conclusion The Serang branch of the Indonesian tea company MSME has planned its operations thoroughly and in depth, including capacity, location, layout, methods and also the quality of raw materials.