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This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

The hospitality industry is a dynamic sector that demands housekeeping staff to have high adaptability to changes in technology, operational procedures, and guest expectations. This study aims to evaluate the effectiveness of workplace adaptability training in increasing the understanding and adaptation readiness of housekeeping staff at PT X. The research method used was a quasi-experimental design with a one-group pre-test post-test model. Training participants included various job levels, from staff to supervisors. The intervention was carried out through the delivery of conceptual material, discussion of operational case studies, and online reflective sessions. The comparative test results showed a significant difference between the participants' level of understanding before and after the training. All participants experienced a consistent increase in scores, indicating that this training was effective in building employees' cognitive capacity and adaptive behavior. However, the effectiveness of this training needs to be supported by inclusive organizational policies, fair compensation systems, and protection against work risks to reduce the turnover rate of new and daily workers. The study concludes that adaptability training is a vital investment for hotel operational resilience amidst market dynamics.

Micro, small, and medium enterprises (MSMEs) are required to establish well-organized bookkeeping and administrative systems to enhance competitiveness and readiness for international expansion. However, Iluh Craft MSME continues to face challenges related to unstructured financial record-keeping and traditional administrative practices, which hinder effective financial monitoring and the preparation of business documentation. This community service activity aims to implement an efficient bookkeeping and administrative system to improve recording accuracy, operational efficiency, and the readiness of Iluh Craft MSME to expand into international markets. The implementation employed a descriptive participatory approach involving interviews, observations, and documentation, followed by system design, phased implementation, mentoring, and joint evaluation with the partner. The results demonstrate a significant improvement in the accuracy of financial records, a reduction in transaction recording errors to below 5%, administrative time efficiency gains of approximately 25–30%, and improved document organization with faster data retrieval. In addition, more than 90% of staff members were able to operate the system independently. Overall, the implementation of an efficient bookkeeping and administrative system proved effective in supporting more professional business management and enhancing the readiness of Iluh Craft MSME for international market expansion.

Kali Baru Lake is a community-based pilot tourism destination in Bekasi City managed by the Kali Baru Tourism Awareness Group (Pokdarwis Danau Indah Kalibaru). Preliminary observations indicate that destination management still faces limited human resource capacity, inadequate safety facilities, and the absence of a structured risk management document as a governance instrument. This community service program aims to strengthen the institutional capacity of the Pokdarwis through assistance in developing a risk management document, tourism safety training, formulation of operational standard operating procedures (SOPs), and enhancement of risk communication. The implementation method applied a participatory approach consisting of initial assessment, training, document development workshops, implementation of safety-supporting facilities, and evaluation. The results show the completion of a risk management document based on hazard identification and mitigation, the establishment of several safety and operational SOPs, the availability of risk communication media, and improved knowledge and skills of Pokdarwis members in managing sustainable tourism destinations. This program contributes to strengthening destination governance professionalism, enhancing tourism safety, and improving the readiness of Kali Baru Lake as a safe and sustainable community-based tourism destination.

The rapid advancement of digital technologies and Artificial Intelligence (AI) has fundamentally reshaped the management and development of the tourism industry. Digital transformation strategies offer substantial opportunities to enhance destination competitiveness while simultaneously supporting economic, social, and environmental sustainability. This study aims to systematically examine the role of digital transformation and AI in strengthening sustainable tourism competitiveness through a literature review approach. A total of 42 peer-reviewed journal articles published between 2019 and 2025 were analyzed, drawing from Scopus, Web of Science, and Google Scholar. The analysis employed thematic synthesis to identify dominant patterns, conceptual relationships, and emerging themes across the literature. The findings indicate that AI-driven digital transformation enhances operational efficiency, enables personalized tourist experiences, supports data-informed resource management, and facilitates the development of smart tourism destinations. Nevertheless, persistent challenges related to human resource readiness, digital inequality, data governance, and ethical considerations remain evident. This review provides an integrated conceptual perspective on digital transformation and AI in sustainable tourism competitiveness and offers insights for policymakers, practitioners, and future research.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

This study aims to analyze the integration of maqasid al-shariah within digital financial innovation in Islamic banking and to identify patterns in previous research through a Systematic Literature Review (SLR). The SLR method was employed to search, select, and synthesize relevant studies published between 2020 and 2025 using predefined inclusion and exclusion criteria, followed by thematic analysis. The findings were organized into five core themes: security and wealth protection, digital literacy, regulatory and shariah compliance, adoption of digital technologies, and the orientation toward justice and social benefit. The results indicate that the integration of maqasid al-shariah in digital innovation remains partial and has not been developed into an operational framework for the design or evaluation of digital banking services. Prior studies emphasize the importance of data security and regulatory readiness but have not formulated measurable maqasid-based indicators. This synthesis highlights the need for a more applicable maqasid-driven digital framework to strengthen governance, risk mitigation, and the strategic direction of digital innovation in Islamic banking.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

This study aims to examine the effectiveness of the demonstration method in improving the understanding of the concept of force in grade 1 elementary school students. The approach used is a literature study by reviewing various current scientific sources from 2021 to 2025. The results of the study show that the demonstration method is able to transform abstract concepts into concrete experiences that are easy for students to understand. Through demonstrations, students can see firsthand the application of force in everyday life, making it easier to understand. This method also increases students' active involvement, trains observation skills, and supports visual and kinesthetic learning styles. In its implementation, the success of the demonstration method is largely determined by the readiness of the teacher, the use of simple language, a variety of teaching aids, and repetition of activities to strengthen memory. Common obstacles faced include limited tools, time, and teacher skills in designing effective demonstrations. Therefore, school support and collaboration between teachers are key to optimizing the implementation of this method. In conclusion, the demonstration method is an effective learning strategy to improve the understanding of the concept of force, because it is in accordance with the cognitive development stage of early elementary school students who are in the concrete operational phase.   Keywords: demonstration method, concept of force, elementary school students, science learning, concrete activities  

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.

This study aims to analyze the product diversification strategy implemented by Pegadaian Purwokerto Branch and its impact on the company's financial stability. A qualitative descriptive approach was applied using a case study method through structured interviews, direct observations, and internal document analysis. The research also integrates the General Electric (GE) Matrix to map the business strength and market attractiveness of each diversified product. The findings reveal that Pegadaian’s diversified products—such as gold savings, vehicle financing, and Hajj/Umrah financing—have significantly contributed to expanding market reach and increasing revenue. This success is supported by comprehensive feasibility studies, structured risk management systems, and the operational role of branch-level human resources. Nevertheless, challenges remain, particularly in service digitalization and HR readiness. This research contributes both theoretically and practically to product development strategies in financial services, especially for state-owned enterprises seeking sustainable business growth through data-driven diversification.

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.

Strategic decision-making ability is an important skill that must be possessed by the leaders of Islamic educational institutions to support the achievement of educational goals, improve the quality of learning, and build institutional governance in accordance with Islamic values. The purpose of this study is for operational planning in Islamic educational organizations through measurable strategic decision-making. The focus of the study is directed at how operational definitions of programs, indicators, activities, and scheduling based on the academic calendar can reflect the readiness of educational institutions in facing future challenges. This study uses a library research method by collecting data from various written sources such as books, scientific journals, and relevant official documents. The results of the study show that clarity in formulating program indicators, selecting relevant persons in charge, and integration be-tween strategy and operational activities can increase the effectiveness of achieving the vision and mis-sion of Islamic educational institutions. Therefore, operational planning is not only technical, but is an integral part of the strategic management of Islamic education.

Fire is one of the serious threats to buildings, especially national vital objects such as Building B Administration Electric Company East Java. Evaluation of the fire protection system, which includes Portable Fire Extinguishers (APAR), hydrant systems, and Fire Alarm Systems (FAS), is important to ensure the readiness and suitability of the devices in dealing with potential fires. This study was conducted through direct observation and comparing the results with international safety standards such as NFPA 10, NFPA 14, and NFPA 72. The evaluation results showed that the level of suitability of APAR was 89%, the hydrant system 72.6%, and FAS 83.66%. Although most elements of the fire protection system have met the standards, improvements are needed, especially in hydrant accessibility, APAR maintenance, and the implementation of fire alarm simulations. This evaluation provides important input to improve operational security and safety at Building B Administration Electric Company East Java..

The maritime sector is critical for global trade and economic development, yet challenges in workforce development persist, particularly in tanker operations handling dry bulk cargo like agricultural products. This research investigates the interplay between recruitment strategies, crew competencies, and ship operational performance, with a focus on PT Sillo Maritime Perdana Tbk, a key player in Indonesia’s offshore shipping sector. Addressing gaps in aligning workforce development with industry demands, this study explores the effectiveness of recruitment practices and competency development within the operational context of this organization. This study aimed to evaluate the influence of recruitment strategies and crew work competencies, individually and collectively, on improving operational performance at PT Sillo Maritime Perdana Tbk. Using a mixed-methods approach, the research employed Statistical Equation Modeling (SEM) to analyze quantitative data from 117 participants and conducted thematic analysis of qualitative insights from experts, lecturers, graduates, and head workers. The results revealed that recruitment strategies and crew competencies significantly contribute to operational performance, with a combined positive effect observed. Structured recruitment and ongoing skill development tailored to industry demands were identified as critical. The findings also highlighted the transformative role of educational technology in bridging the gap between academic training and operational realities. The study provides actionable insights for PT Sillo Maritime Perdana Tbk and similar organizations, emphasizing the need for collaborative efforts to enhance workforce readiness, operational efficiency, and sustainability in maritime activities.

This study investigates the influence of digital transformation on the growth and competitiveness of small and medium enterprises (SMEs) in emerging economies. Using a mixed-method approach, the research explores how digital tools improve operational efficiency, market access, and customer engagement. Findings highlight that while digital adoption increases profitability, challenges such as technological gaps and regulatory barriers persist. The study offers practical recommendations for policymakers and business owners to enhance digital readiness.

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

The traditional food and beverage industry in Medan, Indonesia, is undergoing significant changes as Industry 5.0 technology becomes more integrated. This research explores the impact of this transformation through data analysis from 143 traditional culinary businesses. The focus is on evaluating the extent to which Industry 5.0 has been adopted, identifying factors that drive or hinder its adoption, and analyzing how this affects business operations and customer experiences. We utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS) to examine the relationship between business characteristics, workforce readiness, Industry 5.0 adoption, and its implications for operational and customer experiences. We used descriptive statistics to understand demographic and technological profiles, while measurement model evaluation demonstrated the validity and reliability of our survey. Path analysis and bootstrap analysis were employed to confirm relationships, while fit model evaluation, R², and Q² provided insights into overall model robustness. Our findings contribute to academic knowledge, provide guidance for business owners in making strategic decisions, and establish standards for future research on Industry 5.0 adoption in the traditional sector.