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This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

This study aims to examine: 1) the effect of perceived usefulness, perceived ease of use, and perceived security and privacy on attitude toward using; 2) the effect of perceived usefulness, perceived ease of use, and perceived security and privacy on the intention to use digital wallets in Aceh Province; and 3) the mediating effect of attitude toward using in the relationship between perceived usefulness, perceived ease of use, and perceived security and privacy on the intention to use digital wallets in Aceh Province. The data collection method employed non-probability sampling with a total of 275 respondents. Data analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) via SmartPLS 4.0. The findings show that perceived usefulness, perceived ease of use, and perceived security and privacy positively influence attitude toward using, which subsequently affects the behavioral intention to use. These results indicate that individuals in Aceh are more likely to adopt digital wallets when they perceive them as beneficial, user-friendly, and secure. Furthermore, the mediating role of attitude emphasizes its importance in strengthening the relationship between user perception and the intention to use digital wallet technology (t-value = 5.717, p-value = 0.000).

Background: The scheduling of work of health workers, especially radiographers in type B hospitals, is a complex challenge due to the variety of radiology modalities, variations in the number of human resources, and the provisions of working hours regulations from the Ministry of Health of the Republic of Indonesia. Manual scheduling that is still in use tends to cause workload inequality, conflicts between employees, and operational inefficiencies. Objective: This study aims to design and develop an Artificial Intelligence (AI)-based radiographer shift scheduling system that is able to prepare work schedules automatically, fairly, flexibly, and integratedly, in accordance with hospital service regulations and needs. Research Method: This type of research is Research and Development (R&D). The development process is carried out through the stages of needs analysis, designing Python and Flask-based systems, simulating tests on data, and expert validation then the data collected and described from the initial mapping and also mapping potential problem-solving. Results: The system successfully manages morning, noon, night, and holiday shift schedules based on competence, fair rotation, and maximum working hours provisions. By showing a significant difference between user perceptions before and after using the system, which reflects improved efficiency, fairness, and ease of access to schedules. Respondents expressed satisfaction with the override feature and integrated notifications. Conclusion: The development of an AI-based radiographer shift scheduling system has proven to be feasible and effective in overcoming managerial problems of work scheduling in hospitals. This system is able to increase efficiency, transparency, and user satisfaction, and has the potential to be widely applied to various types of hospitals in Indonesia.

This study aims to analyze the factors that affect passenger satisfaction at the airport through three main perspectives, namely: service, technology, and operations. The approach used is a literature study of ten scientific journals that discuss airport service quality from various aspects. The results of the study show that service quality, especially those covering SERVQUAL dimensions such as reliability, responsiveness, empathy, assurance, and physical evidence, plays a major role in shaping service user perceptions. The technology perspective, through the implementation of self-service such as self check-in, Flight Information Display Sistem (FIDS), and digital service applications, is proven to increase efficiency and convenience, even contributing up to 96.8% to user satisfaction according to one study. Meanwhile, from an operational perspective, aspects such as queue time at check-in counters, public facilities, and accessibility to the terminal also have a significant impact on the overall passenger experience. The conclusion of this study emphasizes the importance of integration between the three perspectives in designing strategies to improve airport service quality. Suggestions are given to airport managers to continue to improve services, expand technology adoption, and reorganize operations to create a safe, comfortable, and satisfying travel experience for all service users

The Enterprise University Website is an academic platform for internship students and employees at PT Petrokimia Gresik. This study aims to measure user satisfaction with the Enterprise University website and identify priority improvements using the e-Servqual and IPA methods. The e-Servqual method is applied through seven dimensions: Efficiency, System Availability, Fulfillment, Privacy, Responsiveness, Compensation, and Contact. Based on these, service indicators that should be the main focus for improvement are determined using the Importance-Performance Analysis (IPA) method. This research is a quantitative study. The sample consists of 49 Merdeka internship students at PT Petrokimia Gresik who are also users of the Enterprise University website. The results show that based on e-Servqual calculations, the overall average gap between user perceptions and expectations is (-0.61). This indicates that the service quality of the Enterprise University website is still lacking and does not provide user satisfaction. Furthermore, data analysis using the IPA method, as shown in the Cartesian diagram, reveals that the top improvement priorities lie in three indicators located in Quadrant I. The findings of this study can serve as a basis for strategic decision-making by platform managers to optimize services and enhance user satisfaction in the academic processes at PT Petrokimia Gresik.

In the rapidly evolving realm of digital communication, typography serves not only as a medium for conveying information but also as an expressive tool that bridges readability and emotional resonance. This study explores typographic expression in multilingual digital media, aiming to identify design strategies that enhance both legibility and affective impact across linguistic contexts. Employing a qualitative approach, the research analyzes case studies of contemporary digital platforms and conducts user testing with participants from diverse language backgrounds. The findings reveal that typeface selection, spacing, and typographic hierarchy significantly influence users' emotional perception and reading efficiency. Furthermore, the interplay between script-specific features and universal design principles emerges as a key factor in achieving balanced communication. The study concludes by proposing a framework for typographic design that harmonizes aesthetic sensibility with functional clarity, particularly in multilingual digital environments. These insights are intended to inform designers, developers, and researchers aiming to craft emotionally engaging yet readable digital interfaces for global audiences.

This study explores the aesthetic experience and user perception resulting from the use of minimalism in contemporary web design. As minimalism continues to shape modern digital aesthetics, understanding how users emotionally and cognitively engage with minimalist interfaces becomes increasingly relevant. The research aims to identify how visual simplicity, functional clarity, and negative space contribute to user satisfaction and usability. Employing a mixed-method approach, including user testing and surveys with a sample of 60 participants, this study evaluates responses to minimalist and non-minimalist website prototypes. The findings reveal that minimalist design enhances perceived elegance and ease of navigation, while also increasing the sense of trust and professionalism. However, the absence of visual cues can challenge some users in completing complex tasks. These insights highlight the importance of balancing visual simplicity with user guidance to optimize user experience. This research contributes to the evolving discourse on digital aesthetics and provides practical implications for designers seeking to integrate minimalist principles without compromising functionality.

Data security is a crucial aspect in the use of digital wallet applications, especially in Indonesia where its implementation is increasing. This study aims to explore user perceptions of the level of data security in the DANA e-wallet application through a qualitative approach. Data were obtained through in-depth interviews with a number of active users, then analyzed thematically to identify factors that influence their sense of security in using the application. The results of the study show that transparency, privacy policies, ease of use of security features, and the reputation of service providers are important elements in building user trust. This study is expected to contribute to the development of data security management strategies in e-wallet applications in order to increase consumer satisfaction and loyalty.

The rapid advancement of digital technology has transformed healthcare services, including the implementation of online registration systems in hospitals. RSUP Surakarta has operated an online patient registration system since 2021 to reduce wait times and improve service efficiency. However, no formal evaluation has been conducted from the user experience (UX) perspective. This study aims to evaluate the UX of RSUP Surakarta’s online registration system using the User Experience Questionnaire (UEQ) method. A descriptive quantitative approach was employed with accidental sampling involving 100 respondents who had used the system in 2024. The UEQ measured six aspects: Attractiveness, Perspicuity, Efficiency, Dependability, Stimulation, and Novelty. Results revealed that all aspects scored positively, with Attractiveness (1.920) and Dependability (1.810) reaching the “Excellent” benchmark. Perspicuity (1.863) and Efficiency (1.868) also showed strong scores, while Stimulation (1.693) and Novelty (1.130) scored lower in the “Good” category. These findings suggest that although the system is well-received, improvements are necessary in terms of user engagement and innovation. Enhancing the user interface and enriching system features are recommended to optimize user satisfaction and ensure alignment with patient-centered service standards. This study contributes to digital service evaluation practices in public healthcare by providing empirical insights into user perceptions and expectations.

The implementation of Electronic Medical Records (RME) in hospitals often faces various obstacles that hinder the achievement of maximum benefits. The main problems lie in the visual design, content quality, and user acceptance of the system, which have an impact on the work efficiency of medical personnel and the quality of service to patients. This study aims to analyze the effect of visual design and content quality of RME on Net benefits by considering system users as intervening variables. This research approach uses the HOT-Fit model that integrates human, organizational, and technological dimensions, accompanied by EUCS theory to assess visual and content quality and UTAUT theory to understand user perceptions. The results showed that the dimensions of visual design and content quality had a significant influence on the Net benefits of RME, both directly and through intervening system user variables. The findings also revealed that weaknesses in menu structure and information relevance hindered system performance, although overall, the Net benefits of RME were in the high category. Therefore, continuous evaluation and improvement on visual aspects, such as a more intuitive layout, as well as more organized and relevant content, are priorities for improving RME implementation. Key suggestions include optimizing the menu structure, simplifying navigation, integrating the system across hospital units, and providing ongoing training for system users. Thus, this study contributes to the development of a more effective RME implementation strategy, so as to support digital transformation in the healthcare sector.

This study aims to classify the level of satisfaction of Dasawisma cadres with the Carik application in West Semper Village by utilizing the Naive Bayes method. Data was obtained through questionnaires, which were compiled based on three main aspects: ease of use, speed of access, and the usefulness of applications in supporting cadre tasks. After the data is collected, a pre-processing and labeling process is carried out, where the level of satisfaction of respondents is categorized into two classes, namely "satisfied" and "dissatisfied". The Naive Bayes algorithm is applied to predict satisfaction classes based on questionnaire answers. The results of the analysis show that the Naive Bayes method is able to perform classification with sufficient accuracy, so that it can be used as an evaluation tool and decision support in the development of the carik application. This method can also help the management understand user perceptions and improve the system based on objective and routine data in line with the needs of field cadres.

This study aims to classify the level of satisfaction of Dasawisma cadres with the Carik application in West Semper Village by utilizing the Naive Bayes method. Data was obtained through questionnaires, which were compiled based on three main aspects: ease of use, speed of access, and the usefulness of applications in supporting cadre tasks. After the data is collected, a pre-processing and labeling process is carried out, where the level of satisfaction of respondents is categorized into two classes, namely "satisfied" and "dissatisfied". The Naive Bayes algorithm is applied to predict satisfaction classes based on questionnaire answers. The results of the analysis show that the Naive Bayes method is able to perform classification with sufficient accuracy, so that it can be used as an evaluation tool and decision support in the development of the carik application. This method can also help the management understand user perceptions and improve the system based on objective and routine data in line with the needs of field cadres