Publication Search

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

The Application Of Hallucination Management Using The Shutting-Out Technique For The Control Of Auditory Hallucinations In Schizophrenia Patients In The Angruk Ward Of Prof. Dr. Margono Soekarjo General Hospital, Purwokerto. Schizophrenia is a severe mental disorder often accompanied by auditory hallucinations. Auditory hallucinations may cause patients to talk to themselves, appear restless, and experience difficulty in controlling responses to internal stimuli. One non-pharmacological nursing intervention that can be applied is the rebuking technique, a strategy used to firmly reject or dismiss hallucinatory voices. This study aimed to examine the application of the rebuking technique in controlling auditory hallucinations in patients with schizophrenia. This research employed a descriptive case study design using a nursing process approach and was conducted from February 17 to 19, 2026, on a patient diagnosed with schizophrenia experiencing auditory hallucinations. The intervention was implemented over three days, with one session per day lasting approximately 15–20 minutes. The results showed an improvement in the patient’s ability to recognize and control hallucinations, as indicated by a reduction in self-talking behavior, increased awareness of hallucination onset, and the ability to independently apply the rebuking technique. In conclusion, the rebuking technique is an effective nursing intervention to assist patients with schizophrenia in controlling auditory hallucinations.

Quality control is an important part of the production process to ensure that the products produced meet the set standards. This study aims to test the application of product quality control on furniture at the Hilya Furniture Store in Serang City. The research method used is a qualitative descriptive approach, with data collected through observation, interviews, and documentation during the Practical Work Lecture (KKP) activities. The results of the study show that the quality control process at the Hilya Furniture Store is still carried out simply, starting from checking raw materials, production processes, to checking the final product before being marketed. The main problems include the limitations of the quality recording system and the lack of systematic quality control standards. In addition, the lack of the use of technology in the quality monitoring process is an obstacle in maintaining product consistency. Therefore, it is necessary to implement a more structured quality control system, including the preparation of standard operating procedures (SOPs), regular quality recording, and training for the workforce to improve product quality and customer satisfaction on an ongoing basis.

Terrorism is a serious threat to the security and unity of the Indonesian nation. Events such as the suicide bombing at the Medan Police Headquarters in 2019 show that acts of terror are increasingly complex and require swift and appropriate handling. For this reason, the government passed Law Number 5 of 2018 concerning the Eradication of Criminal Acts of Terrorism as a legal basis that strengthens the authority of the apparatus, including the Gegana Detachment of the Indonesian National Police Mobile Brigade Corps (Brimob), in carrying out counter-terrorism operations. This study aims to determine and analyze how the implementation of Law No. 5 of 2018 is carried out by the Gegana Detachment in the North Sumatra Regional Police area, identify obstacles faced in operations, and formulate strategies to increase the effectiveness of the implementation of the law. The results of the study show that the implementation of this law has been implemented through preventive, preemptive, and repressive approaches, such as sterilization of places of worship, social activities "Love Sunday", security patrols, and anti-terror training simulations. However, implementation in the field still faces various obstacles, including limited modern equipment, lack of cross-agency coordination, and low public participation. Therefore, personnel capacity building, infrastructure modernization, and strengthening inter-agency synergy are needed to achieve more effective counterterrorism efforts in North Sumatra.

Stunting remains a significant public health challenge in Indonesia, including in Paser Regency, East Kalimantan. Effective human resource (HR) management among community cadres is a critical factor in stunting prevention and intervention programs. This community service activity aimed to enhance the knowledge and skills of 33 Stunting Companion Cadres under the auspices of the Office of Population Control, Family Planning, Women's Empowerment and Child Protection (DPPKBPPPA) of Paser Regency through counseling and training on HR management principles applied to stunting mitigation. The activity was conducted using a participatory lecture method supplemented by discussion and question-and-answer sessions. Pre-test and post-test evaluations were administered to measure improvements in participants' knowledge. Results indicated a significant increase in participants' understanding of HR management concepts—including planning, recruitment, training, and performance evaluation—as applied to stunting intervention programs. The mean pre-test score was 58.3, which increased to 82.7 after the intervention (improvement of 41.8%). These findings underscore the importance of HR management capacity-building for cadres as a foundational strategy for achieving optimal stunting reduction outcomes at the community level.

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

The lack of a systematic calculation approach makes it difficult for APR Nine to monitor fabric raw material inventory, resulting in raw material purchases still being based on habit and intuition. With a total inventory of 2,001 rolls and raw material usage of 1,803 rolls of fabric, there were seven times of excess stock and five times of shortage during the period of October 2024 to September 2025. The difference between the two was 198 rolls. This study uses the Economic Order Quantity (EOQ) method to analyze fabric raw material inventory control. This study uses a quantitative approach with descriptive analysis using data from the period of October 2024 to September 2025. The results of the study indicate that 1694 orders with an ordering frequency of 10 times, a safety stock of 29 rolls, and a reorder point of 35 rolls are the ideal quantities when using the Economic Order Quantity (EOQ) approach. Compared to the previous APR Nine approach, the application of the Economic Order Quantity (EOQ) method is more effective in reducing overall inventory costs from Rp. 5,011,949.35 to Rp. 4,508,824.67.

This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The result of the review indicate a significant correlation between internal control and whisteblowing system in efforts to prevent fraud in organizations in Indonesia. Internal control has a positive effect on fraud prevention efforts. Meanwhile, the whistleblowing system serves as a secure reporting mechanism, although several previuos studies show inconsistent result regarding its influence. The implication of this study highlights the importance of implementing effective internal control supported by an optimal whistleblowing system to enhance fraud prevention efforts within an organization.

Penelitian ini bertujuan untuk menganalisis pengaruh knowledge sharing dan pemberdayaan pegawai terhadap kinerja pegawai melalui kepuasan kerja sebagai variabel intervening pegawai di Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Pekalongan. Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai di Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Pekalongan yang berjumlah 105 orang. Jumlah sampel yang digunakan adalah 84 orang yang dipilih dengan Slovin secara proporsional random sampling. Teknik analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa knowledge sharing dan pemberdayaan pegawai berpengaruh positif dan signifikan terhadap kepuasan kerja dan kinerja pegawai. Kepuasan kerja juga berpengaruh signifikan terhadap kinerja pegawai. Hasil penelitian juga menunjukkan bahwa kepuasan kerja memiliki peran mediasi dalam memediasi knowledge sharing dan pemberdayan pegawai terhadap kinerja pegawai.

This study aims to analyze the quality control of car tire production at Company X using the Statistical Process Control (SPC) method. The data used in this research are secondary data obtained from GitHub, consisting of weekly production and defect data observed over one year with a total of 52 observations. The analysis was carried out using descriptive statistics, histograms, P-charts, and cause-and-effect (Ishikawa) diagrams. The histogram results indicate that the distribution of defects is right-skewed, showing that most defects occur at a moderate level, although several extreme values are present. The initial P-chart analysis revealed several points below the lower control limit, indicating the presence of special cause variation and suggesting that the production process was not fully stable. After removing out-of-control data and recalculating the control limits, the revised P-chart showed that all data points were within the control limits, indicating that the production process was statistically under control. Furthermore, the Ishikawa diagram identified potential causes of defects related to human factors, machines, methods, materials, and the working environment. Overall, the results demonstrate that SPC is an effective tool for monitoring production stability and providing a systematic basis for improving quality consistency in car tire manufacturing processes.

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

Production planning and inventory control are critical aspects of operations management, as they directly influence cost efficiency, resource utilization, and the continuity of the production process. Ineffective planning and inventory decisions may lead to excessive costs, production delays, or imbalances between supply and demand. The complexity of these problems, which often involve multi-period horizons and multi-stage decision-making processes, has encouraged the application of quantitative optimization methods, one of which is dynamic programming. This study aims to analyze and synthesize the application of dynamic programming in production planning and inventory control through a Systematic Literature Review (SLR) approach. The SLR process was conducted by systematically identifying, selecting, and analyzing 15 relevant national journal articles published between 2015 and 2024 and obtained from various recognized scientific databases. The reviewed literature indicates that dynamic programming is effective in supporting optimal decision-making by determining appropriate production quantities and inventory levels, minimizing total production and holding costs, and managing fluctuating demand conditions. In addition, this method helps reduce the risks associated with overstock and stockouts by considering sequential decision structures. However, the findings also reveal several limitations of dynamic programming, including high computational complexity, strong dependence on deterministic data assumptions, and limited flexibility in handling high levels of uncertainty. These constraints suggest the need for further methodological development or integration with other approaches to enhance practical applicability.

Fly ash and bottom ash (FABA) are combustion residues from coal-fired power plants. Following the issuance of Government Regulation No. 22 of 2021, FABA is no longer classified as hazardous and toxic waste (B3). However, FABA must still be managed properly due to its potential to cause pollution through leachate generated if leaks occur in the FABA disposal area. This study evaluates the lining and drainage systems in the FABA disposal area at PT. PLN Nusantara Power UP Paiton to ensure that leachate does not contaminate surrounding groundwater. The research employs descriptive qualitative and quantitative methods, collecting secondary data to assess the structure and pollution control systems in the FABA disposal area at PT. PLN Nusantara Power UP Paiton. The data includes the disposal area structure and water quality from monitoring wells. Analysis results indicate that the FABA disposal area lining system operates effectively and in compliance with regulations, successfully containing leachate movement and preventing seepage. This is supported by pH, Fe, Hg, and turbidity levels in groundwater from monitoring wells remaining within safe limits. Additionally, the presence of a runoff pond helps contain surface runoff during heavy rain, keeping overflow water under control. Overall, the disposal area structure and leachate management system at PT. PLN Nusantara Power UP Paiton function well, but routine monitoring must continue to ensure no seepage occurs, preventing leachate from contaminating the surrounding environment as an early preventive measure to maintain environmental quality and regulatory compliance.

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.

This research explores how monopoly markets operate in the context of a sharia-based microeconomy, with a primary focus on how prices are regulated based on the principle of adl or justice. Unlike traditional monopolies, which often create inefficiencies in resource allocation and exploit consumers, Islamic teachings require fair prices, in accordance with the Quran's prohibition of gharar (uncertainty) and zulm (oppression). Referring to the theories of Ibn Taymiyyah and modern thinkers such as Chapra, we examine how monopoly companies can achieve maslahah or mutual benefit through profit restrictions, combining prices with zakat, and supervision by a sharia council. Through a simple mathematical model, we prove that monopolies regulated by justice produce better Pareto outcomes than equilibria that only maximize profits, by reducing social losses while still encouraging innovation. Empirical data from Islamic markets in Indonesia, such as halal commodities, support these findings, where regulations can stabilize prices at 15-20% lower. The conclusion of this study highlights the importance of Sharia principles in managing sustainable markets in developing countries, with policy recommendations to reform antitrust rules to align with the maqasid al-Shariah.

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.  

This study aims to analyze the quality control of white crystal sugar production at ABC Sugar Factory using the Statistical Quality Control (SQC) method. The research employed a descriptive quantitative approach with a case study design. The primary data consisted of production volume and defective product data during the 2024 production period, while supporting data were obtained through observation and interviews with the Quality Control department. The analytical tools applied included check sheets, histograms, Pareto diagrams, p control charts, and fishbone diagrams. The results show that from a total production of 190,745.89 tons, defective products amounted to 66.70 tons, representing 0.33 percent of total output. The identified defects consisted of wet sugar at 45 percent, brownish sugar color at 30 percent, and oversized sugar crystals at 25 percent. Defective products occurred only during the first to third production periods, while no defects were observed from the fourth to seventh periods. The p chart analysis indicates that the production process was statistically out of control in the early periods but became stable and controlled in the subsequent periods. From a managerial perspective, these findings provide practical guidance for improving manufacturing quality through enhanced process control, equipment maintenance, and workforce capability development.

This study analyzes the quality control of lamb rendang products at CV. Mitra Tani Farm using three Statistical Quality Control (SQC) tools: the checksheet, Pareto diagram, and Fishbone diagram. The research was conducted to identify major product defects and their root causes in the canned lamb rendang production process. A descriptive quantitative method was applied through direct observation, interviews, and documentation. Data were collected using a checksheet to record defect types and frequencies, then analyzed with Pareto and Fishbone diagrams to determine dominant issues and underlying factors. The results showed that labeling errors were the most frequent defect, followed by inaccurate sterilization and machine overload. These problems were mainly caused by limited operator skills, non-standardized procedures, and inadequate machine performance. The findings indicate that improving operator training, refining standard procedures, and maintaining equipment are essential to enhance product quality and consistency.  

Penelitian ini bertujuan untuk menganalisis perbandingan biaya dan durasi proyek sebelum dan sesudah penerapan metode crashing pada pembangunan Gedung Kenanga di Rumah Sakit Paru dr. Ario Wirawan (RSPAW) Kota Salatiga. Metode crashing dilakukan dengan mempercepat aktivitas pada lintasan kritis melalui penambahan sumber daya tanpa mengurangi kualitas pekerjaan. Berdasarkan hasil analisis, durasi proyek berkurang dari 150 hari menjadi 124 hari (efisiensi waktu sebesar 17%). Biaya langsung mengalami peningkatan sebesar 1,11%, sedangkan biaya tidak langsung menurun sebesar 17,33%. Secara keseluruhan, metode crashing menghasilkan penghematan total biaya proyek sebesar 0,74%. Temuan ini menunjukkan bahwa metode crashing dapat menjadi strategi efektif dalam percepatan proyek dengan pengendalian biaya yang optimal. Kata kunci: crashing, lintasan kritis, biaya proyek, durasi proyek, percepatan.