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This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

Traditional arts in Indonesia face a growing threat not from physical displacement, but from algorithmic distortion. This study examines how social media algorithms shape and distort public perception of Indonesian traditional arts — specifically jaranan and barongan — through the lens of Van Dijck's (2013) popularity principle: the principle that content distribution is determined by interaction volume rather than cultural value. Employing qualitative thematic content analysis, this study analyzes comments on five viral social media videos sourced from YouTube and TikTok, each depicting riots or tension at traditional art performances. Findings demonstrate that the popularity principle operates consistently and cumulatively across all five samples: algorithmically provocative titles, emotional polarization in comment sections, and micro-behavioral signals such as watch duration and replay collectively function as interaction signals that drive the platform to distribute riot content far more widely than culturally substantive footage. The consequences extend beyond perception: event organizers suffer long-term reputational and economic damage, while collective stereotypes — associating jaranan with violence and disorder — become sufficiently entrenched to surface spontaneously in unrelated contexts. A comparative analysis of a Kangen Band concert video reveals that these stereotypes have already achieved the status of cultural reference points. This study argues that strategic resistance is possible: the same algorithmic logic that amplifies negative content can be deployed to circulate culturally rich content, provided that artists, communities, and government commit to producing content designed to generate high-quality interaction. The challenge is to transform social media from a distorting mirror into an instrument of cultural preservation.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

The implementation of e-government is one of the local government's strategies in improving the quality of public services and realizing Good Governance. This study aims to analyze the implementation of e-government through the Tangerang LIVE Application as an effort to improve Good Governance in the Tangerang City Government. The research method used is a qualitative literature study approach through the search and analysis of various literature sources in the form of books, scientific journals, and official government documents related to e-government, the Tangerang LIVE Application, and the principles of Good Governance. This research analysis uses the Good Governance principles framework according to the United Nations Development Programme (UNDP), which includes transparency, participation, responsiveness, effectiveness and efficiency, and accountability. The results of the study indicate that the implementation of the Tangerang LIVE Application contributes positively to increasing public information disclosure, expanding public participation, accelerating government responses to public complaints, increasing the effectiveness and efficiency of public services, and strengthening the accountability of local government performance. However, there are several obstacles to achieving Good Governance through the Tangerang Live application and these obstacles become an evaluation of the Tangerang City government to innovate through e-government that supports the improvement of Good Governance in the Tangerang City Government. This study recommends strengthening digital literacy, improving institutional coordination, and sustainable system development to ensure optimal and inclusive e-government implementation.

This study aims to analyze the strengthening of higher education governance in realizing transparent and accountable academic services. In the context of the globalization of higher education and increasing public accountability demands, universities are required not only to excel academically but also to provide services that are open, responsive, and accountable. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation studies involving university leaders, academic administrators, lecturers, and students. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The results indicate that the principle of transparency has been implemented through digital-based academic information systems; however, consistency in updating information still needs improvement. Accountability has been supported by standard operating procedures and service evaluations, although performance measurement based on indicators has not been fully integrated. Stakeholder participation has been facilitated through evaluation forums, but involvement in strategic decision-making remains limited. Overall, the dimensions of transparency, accountability, participation, effectiveness, and responsibility are interrelated in shaping the quality of academic services. This study emphasizes that strengthening governance must be systemically internalized within organizational culture and institutional operational systems to enhance trust and stakeholder satisfaction.

The decline in the performance of the die casting machine in 1998 after a long period of producing copper terminals showed dimensional defects and instability in product quality, especially in nozzle clogging, reduced copper flow, crust buildup on the gooseneck, plunger movement obstruction, and hydraulic pressure leaks. The purpose of planning the replacement and repair of die-casting machine components is to obtain replacement and repair costs, replacement and repair schedules for the period 2026, and the ratio of maintenance costs to profits. The replacement and repair planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, predicting component service life, predicting labor costs, predicting supporting equipment to be used in maintenance, predicting the time to replace spare parts or reinstall repaired components, estimating replacement and repair costs for the period 2026, and calculating the ratio of replacement and repair costs to profits. The planning results obtained replacement and repair costs for the 2026 period are 75.770.000,- IDR with an estimated die casting machine rental rate of  1,500,000 IDR/hour which has the potential to be rented for 1,200 hours/year, and the ratio of maintenance costs to profits is 10,02 % which implies that the die casting machine with a capacity of 40 units/hour is still suitable for use and has the prospect of generating profits for the next few years.

In this paper, we study the use of linear programming for the performance enhancement of fortified queues systems in which resources are unreliable in terms of variation and a case study on Marjan Hospital is considered. The quality management maturity level in the hospital was measured by an integrated inspection tool; senior management was found to be concerned for quality of service improvement and implementation of modern technology systems. Strengths and weaknesses in that activity are shown, and it is evidenced the need of boosting the quality of service activities and promoting the coordination between the different areas. From the findings, the study recommends the use of linear programming technique,Orgers should as well enhance proper training and development and Acquisition of modern day technology for effective performance improvement and quality of service. The study demonstrates that the adoption of linear programming techniques could be a viable solution to optimize resource allocation and enhance performance in the hospital's queue systems. Additionally, the research underscores the importance of investing in staff training and development programs, as well as the acquisition of state-of-the-art technology, to further improve service delivery and ensure sustainable quality improvement in the long term.

This study aims to evaluate the effectiveness of various doses of 6.25% Poly Aluminium Chloride (PAC) and 0.1% polymer flocculant in reducing Total Suspended Solids (TSS) and assessing pH changes in coal stockpile wastewater at PT PLN Nusantara Power UP Paiton Unit 9. Stockpile wastewater typically contains high levels of suspended solids originating from water spray activities that carry fine coal particles. The coagulation–flocculation process was performed using the jar test method with PAC dosages of 35 ppm, 50 ppm, and 65 ppm, along with flocculant dosages of 6 ppm and 7 ppm. pH and TSS were analyzed before and after treatment to assess process effectiveness. The results indicate that a PAC dosage of 35 ppm combined with a 6 ppm flocculant achieved the highest TSS removal efficiency of 98.15%. Increasing PAC dosage resulted in reduced performance due to overdosing effects, leading to charge destabilization and impaired floc formation. These findings highlight the importance of optimizing coagulant dosage to improve stockpile wastewater quality for safe reuse in operational activities.

This study comprehensively evaluates the quality of biomass briquettes produced from blends of coconut shell charcoal and sengon sawdust, using both carbonized and non-carbonized materials. Composite briquettes were fabricated with varying compositions and characterized through proximate analysis, calorific value, density, and burning rate measurements to determine their suitability as solid fuel. The results indicate that adding non-carbonized sawdust increases volatile matter content and burning rate but reduces the calorific value of the briquettes. In contrast, incorporating up to 10% carbonized sawdust significantly improves the calorific value to 6119.2 cal/g, approaching that of pure coconut shell charcoal (6352.2 cal/g), while maintaining a relatively high burning rate. Briquettes containing carbonized sawdust also exhibit low ash content, below 3%, and moisture content under 8%, meeting standard solid fuel quality requirements. These findings demonstrate that a strategic combination of carbonized and non-carbonized materials can produce hybrid biomass briquettes with optimized thermal performance, providing a promising, sustainable, and environmentally friendly alternative fuel for domestic and industrial applications.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

The objective is to analyze the competitiveness of modern retail through the integration of SWOT analysis as a basis for formulating more targeted strategies using qualitative descriptive methods. This paper identifies the strengths, weaknesses, opportunities, and threats that drive the performance of modern retail based on literature and empirical findings from various previous studies. The results of the analysis show that the main strengths of modern retail lie in product completeness, competitive prices, strategic locations, and operational efficiency. Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management. Meanwhile, opportunities arise from changes in digital-based shopping behavior, while threats emerge from the dominance of large retailers, e-commerce competition, and economic fluctuations. Based on the SWOT integration, a strategy is formulated that includes strengthening digitalization, optimizing online marketing, improving service quality, and modernizing operational systems to support long-term competitiveness.

The plastic recycling industry generates wastewater that poses a potential threat to aquatic environments if not managed optimally. Performance evaluation of Wastewater Treatment Plants (WWTP) is typically conducted partially by comparing outlet parameters against effluent standards, often failing to depict water quality conditions holistically. Therefore, this study employs the Water Quality Index (WQI) approach using the Canadian Council of Ministers of the Environment (CCME) method to evaluate the performance of PT X's WWTP in East Java. This research utilized secondary data from inlet and outlet wastewater quality tests over 23 months (January 2024–November 2025), covering 10 parameters. Analysis was conducted by calculating removal efficiency and determining factors F1 (scope), F2 (frequency), and F3 (amplitude) as the basis for the WQI-CCME calculation. The results indicate that the WWTP achieved high efficiency (>80%) in reducing dominant parameters such as TSS, TDS, BOD, and COD. However, violations of effluent standards were still observed in certain parameters. The obtained WQI-CCME value was 69,30, categorized as "Fair" with a moderate level of violation. These findings demonstrate that although the WWTP meets regulatory standards, the WQI-CCME approach provides a more comprehensive assessment of performance. Optimization of advanced treatment units is recommended to improve effluent quality and sustainable WWTP performance.                                                                   

Public health administration plays a strategic role in strengthening primary health care governance amid increasingly complex health system challenges. This study aimed to synthesize recent evidence on the development, challenges, and implications of public health administration during the period 2020–2025. A literature review with a systematic approach was conducted by analyzing peer-reviewed articles retrieved from major scientific databases and selected through a PRISMA 2020 flow process. The findings indicate that effective public health administration—characterized by strong governance, adaptive leadership, and the integration of digital health information systems—contributes to improved performance of primary health care services in terms of service quality, efficiency, and sustainability. However, the review also reveals persistent gaps, particularly the limited empirical evidence examining causal relationships between administrative capacity and health service performance, as well as challenges related to human resource readiness and data governance in digital transformation. These findings highlight the need to strengthen administrative capacity, leadership competencies, and integrated information systems to support resilient primary health care. The study provides theoretical and practical implications for policymakers, health managers, and researchers in advancing public health administration toward more effective and sustainable health systems.

Student dropout remains a significant challenge for higher education institutions as it impacts academic quality, educational management efficiency, and students' success in completing their studies. Therefore, an approach that can identify students at risk of dropping out is necessary so that timely academic interventions can be made. This study aims to develop a dropout detection model using an Artificial Neural Network (ANN). The data used come from a publicly available higher education dataset, ensuring research reproducibility. Data preprocessing steps were carried out to improve data quality before modeling, and the Synthetic Minority Over-Sampling Technique combined with Edited Nearest Neighbors (SMOTE-ENN) was applied to address class imbalance issues. The ANN model's performance was evaluated using accuracy, precision, recall, F1-score, and area under the ROC curve (ROC-AUC). The test results show that the ANN model can provide excellent predictive performance in detecting at-risk students. The application of SMOTE-ENN also proved to enhance the model’s sensitivity toward the minority class, as indicated by improvements in recall and F1-score. These findings indicate that the developed ANN model has the potential to be used as a student dropout detection system to support data-driven decision-making and strategy development within higher education institutions.

The development of digital technology has led to an increase in the use of short video-based entertainment applications, including the Melolo application. However, the free version still has various complaints, such as inconsistent subtitles, unintuitive navigation, force close glitches, and unstable advertisements, so user satisfaction analysis is needed. This study aims to measure the level of satisfaction of users of the free version of the Melolo application using the End User Computing Satisfaction (EUCS) method, which covers five variables, namely content, accuracy, format, ease of use, and timeliness. Data was collected through an online questionnaire of 385 Melolo app users in Jambi City and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 4. The results showed an R-Square value of 0.546, indicating that the model was able to explain 54.6% of the changes in user satisfaction levels. The variables of content and timeliness were found to have a significant effect on user satisfaction, while accuracy, format, and ease of use had no significant effect. These results indicate that content quality and system timeliness are the main factors in increasing user satisfaction. Therefore, Melolo app developers are advised to maintain content quality and improve system performance and stability to optimize the user experience.

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

Queueing systems play an important role in evaluating service performance, especially in small-scale businesses such as barbershops, where fluctuating customer arrival patterns and limited service capacity often lead to long waiting times. This study aims to analyze the performance of barbershop services using the M/M/1 queueing model and an analytical approach based on experimentally tested arrival (λ) and service (μ) rates. The model was selected because it represents a single-server system with Poisson arrivals and exponentially distributed service times, closely matching real barbershop operational characteristics. Using assumed realistic parameters, the analysis shows that when λ = 12 customers per hour and μ = 6 customers per hour, the system becomes unstable with a utilization rate (ρ) exceeding 1, indicating continuous queue growth. Further simulations with increased service rates demonstrate significant improvements: at μ = 15, the system achieves ρ = 0.8 with an average waiting time of 16 minutes, while at μ = 13, the system remains stable but experiences a long waiting time of approximately 55 minutes. These findings emphasize that barbershop performance is highly sensitive to service speed and that even small increases in μ can produce substantial improvements in queue stability and customer waiting times. The study concludes that barbershops must ensure adequate service capacity—either through optimizing service duration, improving worker efficiency, or adding servers—to maintain service quality and enhance customer satisfaction.

Traffic congestion is a persistent challenge in urban areas in Indonesia, where increasing vehicle density creates the need for intelligent traffic monitoring systems. This study aims to develop a real-time vehicle parking system using the YOLOv8 object detection model to provide efficient traffic analysis from live CCTV broadcasts and recorded videos. This study uses a quantitative experimental approach with the implementation of the YOLOv8m model using the Ultralytics library in Python, tested on data collected from CCTV cameras A TCS Dishub Medan and additional footage from mobile devices. Vehicles are detected and counted in two directions up (Up) and down (Down) using virtual detection lines on the video frame. The system performance is evaluated by automatic detection counting with manually recorded ground truth data. The results show that on live CCTV broadcasts, the YOLOv8m model achieves an average precision of 98.96%, a recall of 96.59%, and an F1 score of 97.74% for upstream traffic, while for downstream traffic it achieves 100% precision, 95.64% recall, and an F1 score of 97.730/0. On the other hand, on high-quality recorded videos, all performance metrics achieve 100%, indicating perfect detection accuracy. These findings confirm the effectiveness of YOLOv8 in real-time traffic monitoring, but also indicate that video quality and stream stability affect detection performance. In conclusion, the developed system shows strong potential to support smart city traffic management solutions. Future research should focus on performance optimization under low-resolution live streaming conditions to improve accuracy in practical applications.  

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.

This study aims to analyze the application of the franchising system on business performance in the beverage franchise business through a case study of Mitra Minuman Siap Saji. The approach used is qualitative with a case study design, with data collection techniques in the form of in-depth interviews, operational observations, and supporting documentation. The results show that the implementation of standardized Standard Operating Procedures (SOPs), franchisor support in the form of training, raw material supplies, and periodic monitoring contribute significantly to improving business stability, product quality consistency, and customer satisfaction. However, there are limitations in flexibility and several communication obstacles that have the potential to affect the effectiveness of the partnership. The relatively strict contract structure also impacts partners' perceptions of local innovation space, although it is generally still viewed as providing business security and business model clarity. These findings emphasize that a balance between franchisor control and partner autonomy, accompanied by open communication and fair contract design, is a key factor in creating sustainable business performance in a franchising system.