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This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

Telepharmacy is a digital-based pharmaceutical service innovation aimed at improving access to healthcare services and enhancing the quality of pharmaceutical care, particularly in areas with limited healthcare resources. This study aimed to evaluate the implementation of telepharmacy services at Sehat Plus Pharmacy based on the six healthcare quality dimensions established by the World Health Organization (WHO), namely safety, effectiveness, timeliness, efficiency, equity, and patient-centeredness, and to analyze their association with respondent characteristics. A quantitative descriptive-analytic study with a cross-sectional design was conducted. The study involved 35 respondents selected using a total sampling technique. Data were collected through a structured Likert-scale questionnaire and analyzed using univariate analysis and Spearman correlation tests with a significance level of α = 0.05. The results indicated that the overall implementation of telepharmacy services was categorized as very good (88.8%), with the safety dimension achieving the highest evaluation score among all quality dimensions. Most respondents were female and aged between 21 and 25 years. Statistical analysis revealed a significant association between age and perceptions of telepharmacy implementation (p = 0.004; r = -0.471), indicating a moderate negative correlation. In contrast, gender, educational level, and occupation showed no significant association with service implementation (p > 0.05). It can be concluded that telepharmacy services at Sehat Plus Pharmacy have met WHO healthcare quality standards and provide positive user experiences, while age remains an important factor influencing service perception and acceptance.

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Tuberculosis (TB) is one of the oldest infectious diseases that has been present throughout human history and remains a significant public health problem worldwide today. Technological developments have enabled TB detection using the GeneXpert® MTB/RIF Molecular Rapid Test (TCM). Fast and accurate laboratory testing is essential in healthcare services. This study aims to analyze the timeliness of sputum sample delivery at the Pangala Community Health Center (UPT Puskesmas Pangala), using a qualitative research design, namely a descriptive type of research by observing sputum samples stored at the Pangala Community Health Center (UPT Puskesmas Pangala) before being sent to the reference laboratory. The sample in this study was 36 samples taken by total sampling. The results showed that there were 29 samples sent within a period of <7 days and 7 samples sent within a period of 8-14 days. This finding proves that there is inaccuracy in sending sputum samples at the Pangala Community Health Center (UPT Puskesmas Pangala). It is hoped that future researchers can touch on aspects of sample quality such as sample volume, sample color, and sample consistency.

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.

This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.

This research aims to analyze the effectiveness of the implementation of the staple food assistance program in Tapadaka Satu Village, Dumoga Tenggara Sub-district, Bolaang Mongondow Regency, Sulawesi Utara Province. The main sub-focus of this research includes five aspects of effectiveness measurement proposed by Sutrisno (2018), namely: (1) program understanding, (2) target accuracy, (3) timeliness, (4) achievement of objectives, and (5) real change. This research employs a qualitative, descriptive research approach. Data collection techniques include interviews, observation, and documentation. The results indicate that the implementation of the staple food assistance program in Tapadaka Satu Village has not been fully effective. In terms of program understanding, socialization has been conducted by the Social Affairs Office and village government, but some beneficiary families still do not fully understand the program’s mechanisms, rights, and obligations. In target accuracy, discrepancies in beneficiary data persist due to changing socio-economic conditions and the suboptimal updating of DTSEN data. In timeliness, assistance distribution generally follows the mechanism, but delays in fund disbursement still occur. In achieving objectives, the program helps reduce beneficiary families’ food expenditure burden, although delays affect results. Lastly, real change remains limited, short-term, and has not significantly improved community welfare.

This study aims to analyze the influence of the work environment on employee productivity at PT Harmoni Reka Cipta. The research employs a descriptive c method using Spradley’s approach, which includes place, actor, and situation. Informants were selected based on inclusion and exclusion criteria, resulting in one key informant and four main informants relevant to the data requirements. Data were collected through in-depth interviews and field observations. The research findings, based on NVIVO analysis visualized through a word cloud, indicate that the most dominant aspect in discussions of the work environment is workplace facilities, followed by work relations, work atmosphere, and operational constraints. Interviews revealed that lighting and coworker relationships are generally in good condition; however, challenges remain, including limited workspace, insufficient facilities, and suboptimal air circulation, especially in the production area. These conditions affect employee comfort, focus, and work effectiveness. NVIVO results related to productivity show that quantity, quality, and timeliness are influenced by a work environment that is not yet fully supportive. Some delays occur due to high production intensity, heavy workloads, and inadequate facilities. This study concludes that improving facilities, reorganizing workspace layouts, and enhancing physical comfort are necessary to support optimal employee productivity

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

The rapid development of social media, particularly Instagram, has transformed consumers’ information-seeking behavior and purchasing decision processes, making information quality in digital catalogs a crucial factor in visual-based marketing. However, studies examining information quality in Instagram-based digital catalogs for highly customized products remain limited. This study aims to analyze the relationship between the quality of digital catalog information and purchasing decisions on the @santflowersbouquet account. A quantitative approach with a survey method was employed, involving 95 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and Spearman’s Rank correlation tests. The results indicate that information quality is categorized as high, with accuracy (92.6%) and timeliness (86.3%) as the dominant indicators. Purchasing decisions are also in the high category, with the time of purchase indicator reaching 96.8%. The correlation test shows a positive and significant relationship with a coefficient of 0.621 (p<0.001), indicating a strong association. These findings suggest that improving the quality of digital catalog information significantly contributes to enhancing purchasing decisions. Therefore, businesses are encouraged to optimize information quality as part of their digital marketing communication strategy.

The implementation of digital health information systems, such as e-Puskesmas, plays an important role in supporting electronic medical records in primary healthcare facilities. However, technical constraints, including network instability and system integration issues, may affect user satisfaction among healthcare workers. This study aims to analyze healthcare workers’ satisfaction in using e-Puskesmas based on the End User Computing Satisfaction (EUCS) method. This research employed a quantitative analytic approach with a cross-sectional design, involving 35 healthcare workers at Puskesmas Klangenan using total sampling. The variables consisted of five EUCS dimensions, namely content, accuracy, format, ease of use, and timeliness. Data were collected using a structured questionnaire with a Likert scale and analyzed using descriptive statistics and Spearman correlation test. The results showed that user satisfaction was categorized as very satisfied across all EUCS dimensions, with mean scores ranging from 4.11 to 4.47. All EUCS dimensions had a positive and significant relationship with user satisfaction (p < 0.05), with format and ease of use showing the strongest correlations. It can be concluded that the quality of system and information in e-Puskesmas significantly influences healthcare workers’ satisfaction, indicating the need for continuous system development to support optimal healthcare services.

This study aims to evaluate the effectiveness of implementing an application-based water payment system as a strategy to reduce consumer arrears. Payment delinquency remains a significant challenge in the management of water utility services, often driven by low payment discipline, limited access to transaction channels, and the inefficiencies of conventional manual systems. Employing a quantitative approach, this research utilizes comparative data collected before and after the implementation of the digital payment application, supported by statistical analysis to measure changes in consumer payment compliance. The findings indicate that the adoption of an application-based payment system has a substantial positive impact on reducing arrears, as reflected in increased payment timeliness and a decline in the number of delinquent consumers. Features such as ease of access, automated notifications, and transparent billing information are proven to enhance consumer compliance behavior. These results underscore that the digitalization of payment systems can serve as an effective solution for improving operational efficiency and supporting the sustainability of water utility services.

Public services in the immigration sector are required to be faster and more responsive to the surge in public demand, including through the implementation of the Same Day Passport Service as a facility to expedite passport issuance. This study aims to analyze the effectiveness of the Same Day Passport Service at the Tanjungpinang Class I Immigration Office and to reveal the obstacles that hinder it. A qualitative approach with a descriptive design was used. Data was collected through in-depth interviews, observations, and document studies from immigration officials and service users. Data analysis referred to Sutrisno's service effectiveness indicators, namely program understanding, target accuracy, timeliness, goal achievement, and tangible changes. The results of the study indicate that the Same Day Passport Service has been effective overall, particularly in terms of timeliness, achievement of service objectives, and concrete changes in the quality of passport production. However, its effectiveness has not been maximized due to the public's limited understanding of service requirements and the accuracy of applicant targeting. This study emphasizes the urgency of increasing socialization, strengthening the applicant selection mechanism, optimizing resources, and support systems to improve the effectiveness of immigration services.

This study aims to evaluate the effectiveness of supervision conducted by the Sikka District Health Office regarding the financial accountability reporting compliance of JKN Capitation Funds at Community Health Centers, with a primary focus on understanding the implemented supervisory models and identifying factors that inhibit the effectiveness of oversight and reporting compliance. The research methodology employed is descriptive qualitative, utilizing data collection techniques such as in-depth interviews with key informants, direct observation, and document analysis of accountability reports. The findings reveal that the supervisory mechanisms established by the Health Office through quarterly evaluations and data reconciliation have operated systematically to minimize recording errors; however, the overall effectiveness is still hindered by low compliance at the Health Centers level regarding reporting timeliness. This non-compliance leads to obstructed comprehensive oversight, the risk of delayed capitation fund disbursements for subsequent periods, and an increased potential for audit findings by regulatory bodies. Consequently, this study suggests the necessity of enhancing supervisory capacity at the Health Centers level and strengthening preventive guidance functions by the District Health Office to ensure better financial accountability.

This study aims to analyze the impact of the implementation of accounting standards and digital technology in improving financial performance at the Savings and Loan cooperative KSP. Kopdit Sube Huter. The background of the study is based on the importance of accountable, transparent, and relevant financial reports as a basis for decision-making, especially in Savings and Loan cooperatives that manage member funds. The method used in this study is a qualitative descriptive method with a case study approach. Data were obtained through observation, interviews, and documentation during the internship at KSP. Kopdit Sube Huter. The results of the study indicate that the implementation of accounting standards although still using SAK ETAP and in the transition stage to SAK EP, is able to improve the order and comparability of financial reports. In addition, the use of digital technology through the SIKOPDIT system plays a role in increasing the efficiency of transaction recording, the accuracy of financial data, and the timeliness of financial report preparation. The impact of the implementation of accounting standards and digital technology is reflected in the improvement in the cooperative’s financial performance, as indicated by the growth in the number of members and the increase in Net Operating income (SHU) during the 2021-2024 period. Thus, the implementation of appropriate accounting standards and the synergistic use of digital technology have been proven to contribute positively to the financial performance of KSP. Kopdit Sube Huter.

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

This study aims to evaluate the level of user satisfaction with the user interface of the Academic Information System (SIAKAD) at Esa Unggul University using the End User Computing Satisfaction (EUCS) method. This method assesses user satisfaction based on five key dimensions: content, accuracy, format, ease of use, and timeliness. The study employed a quantitative descriptive approach by distributing questionnaires to active Esa Unggul University students as primary system users. The collected data were analyzed using SPSS software to test validity, reliability, and the relationships between variables that influence user satisfaction with the SIAKAD interface. The results show that, in general, users are quite satisfied with the SIAKAD interface, particularly in the ease of use and accuracy dimensions, which obtained the highest scores. This indicates that usability and information accuracy are the dominant factors in creating a positive user experience. However, the timeliness and content dimensions still require further improvement, as they were rated as less optimal in providing fast and comprehensive information. These findings highlight the importance of an intuitive, efficient, and informative interface design in enhancing user satisfaction. This research is expected to serve as a reference for Esa Unggul University in developing and improving its Academic Information System to become more effective, efficient, and user-friendly. Evaluating user satisfaction through the EUCS approach provides valuable insights for system developers to refine the interface, improve information quality, and enhance system responsiveness. Thus, the results of this study are expected to contribute to improving academic service quality and supporting the digitalization of education at Esa Unggul University.

Hospital nutrition services are an integral component of improving the quality of patient health. This descriptive observational study aims to evaluate the achievement of Minimum Service Standards (MSS) for nutrition at RSUD Dr. H. Slamet Martodirdjo Pamekasan, specifically focusing on the accuracy of diet types, timeliness of food distribution, and patient food waste. Data were collected over a single menu cycle (10 days) from November 24 to December 4, 2025, involving 44 patients per day. Research instruments included observation sheets and the Comstock visual method, with data analyzed based on the Decree of the Minister of Health (Kepmenkes) No. 129 of 2008. The results indicated that the timeliness of food distribution reached 96% and the accuracy of diet types reached 100%, both of which met the MSS requirements (≥ 90% and 100%, respectively). However, the average patient food waste was 25%, which does not yet meet the maximum standard of ≤ 20%. In conclusion, while logistical aspects have fulfilled the established standards, the hospital needs to conduct further evaluations regarding food flavor factors and patients' clinical conditions to reduce food waste in accordance with the applicable standards.

Advances in information technology have changed the way humans obtain and manage information, including in the world of education. School websites have become an important medium for conveying academic, administrative, and school activity information quickly and efficiently. However, not all educational institutions are able to optimize the functions of their websites. This study was conducted to determine user satisfaction with the website of SMP Negeri 5 Kota Jambi using the Webqual 4.0 model and Importance Performance Analysis (IPA). The research method used was a descriptive quantitative approach with data collection through the distribution of questionnaires to 291 respondents from a total population of 1,065 students. The analysis was conducted by measuring the three main dimensions of Webqual 4.0, namely usability quality, information quality, and service interaction quality, then using IPA to map service improvement priorities. The results showed that most users were satisfied with the quality of the website, particularly in  terms of ease of use and service interaction. However, the timeliness of information updates and the responsiveness of the display on mobile devices still needed improvement. Recommendations for improvement focused on the dimensions in the "Concentrate Here" quadrant of the IPA analysis.

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.