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The rapid development of information and communication technology has encouraged military organizations to adopt modern systems capable of supporting operational effectiveness. One of the challenges faced by the Indonesian Marine Corps is the limitation of conventional monitoring methods that still rely on voice reports through tactical radios and manual communication systems. This condition often causes delays in information delivery, inaccuracies in troop positioning data, and difficulties in controlling personnel and logistics in dynamic operational environments. This study aims to formulate a conceptual model for the utilization of a GPS Tracking System integrated with Marine Corps communication equipment to improve troop and material movement monitoring. The study employed a Research and Development (R&D) method with a descriptive qualitative approach. Data were collected through literature review, observation, interviews, questionnaires, and documentation involving operational personnel and military communication experts. The results indicate that integrating GPS Tracking Systems with communication equipment can provide real-time location information, improve command and control effectiveness, accelerate reporting processes, enhance logistics supervision, and support operational evaluations through recorded movement data. The proposed concept is expected to strengthen situational awareness, increase operational efficiency, and support mission success in future Marine Corps operations.

This study examines the gap between Nestlé’s sustainability commitments and the reality of ecological damage caused by the use of unsustainable raw materials in its global supply chain. Using a descriptive qualitative approach based on literature reviews and case study analysis, this study evaluates various data sources, ranging from scientific journals and corporate reports to documentation from independent organizations such as Greenpeace and the Rainforest Action Network. Findings indicate that Nestlé’s procurement of key commodities such as palm oil, cocoa, soy, dairy products, and singleuse plastics significantly contributes to deforestation, systemic plastic pollution, water extraction in vulnerable regions, and greenhouse gas emissions exceeding 87.5 million tons of CO₂e per year. In Indonesia, these highrisk areas are evident in palm oil sourcing in Sumatra and Kalimantan and cocoa sourcing in Sulawesi. Theoretically, this study argues that Nestlé’s sustainability governance exhibits a pattern of strategic decoupling, where public reporting on progress in primary supply chains is deliberately used to mask ongoing environmental damage within their hidden supply networks. Thus, this article makes a critical contribution by integrating supply chain management theory, environmental accountability, and the governance of multinational corporations.

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.

Online maps applications have become an essential tool for modern society in finding the fastest and most efficient routes. However, these applications often fail to detect current road conditions such as flooding, demonstrations, accidents, or public events, causing users to get stuck in problematic routes. This study aims to develop a prototype of a community-based road condition reporting system, visualized through a web-based digital map. The system allows users to directly report road conditions by providing photo evidence, descriptions, and event categories. It is also equipped with features for designing event routes such as carnivals and suggesting alternative paths based on community reports. The development process was carried out using a simulation-based approach with scenario testing that reflects real field conditions, without involving direct user data. The implementation results show that all core features work properly. The technologies used include Leaflet.js, OpenStreetMap, and the Nominatim geolocation API. This research produces an adaptive community-based GIS model that can be further developed as an intelligent navigation solution at the city scale

Knee septic arthritis is an orthopedic emergency that requires prompt and appropriate management to prevent permanent joint damage and systemic complications. Inflammatory markers such as erythrocyte sedimentation rate (ESR) and C-reactive protein (CRP) are commonly used for diagnosis and monitoring of treatment response; however, their prognostic value after surgical debridement remains variable. This systematic review aimed to evaluate the role of ESR, CRP, and platelet count as prognostic indicators following irrigation and/or surgical debridement in patients with knee septic arthritis. A literature search was conducted in January using PubMed, Google Scholar, ScienceDirect, Wiley Online Library, SpringerLink, and Semantic Scholar, following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Study quality was assessed using the National Heart, Lung, and Blood Institute (NHLBI) tools. Fifteen studies meeting the inclusion criteria were qualitatively analyzed. The findings indicate that elevated preoperative CRP levels and delayed postoperative CRP reduction are associated with unfavorable clinical outcomes, including failure of infection eradication and the need for repeat debridement. Although ESR is consistently elevated during the acute phase, its slower decline limits its short-term prognostic utility. Platelet count may increase as part of the systemic inflammatory response but shows inconsistent prognostic value.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

Social crimes at the village level require participatory and sustainable prevention approaches. This study aims to analyze the synergy between the Sidoarjo Police Resort through its BINMAS unit and the residents of Waruberong Village in implementing the “4D” anticipation framework (Corruption, Narcotics, Bullying, and Sexual Harassment). A descriptive qualitative method was employed, utilizing data collection through observation, semi-structured interviews, and documentation analysis of socialization activities and police-community forums. The results indicate that this partnership successfully shifts the security paradigm from a reactive enforcement model toward proactive collaboration grounded in education and early reporting. BINMAS functions effectively as an administrative liaison, coordinating Senkom Mitra Polri, village officials, and residents, thereby standardizing and streamlining report handling processes. The implementation of the 4D framework significantly enhances public legal literacy, strengthens trust in the DUMAS Presisi system, and encourages active community participation in security patrols and awareness campaigns. Although minor administrative challenges, such as limited reporting literacy and fluctuating attendance, were identified, they can be mitigated through structured mentoring. Overall, the 4D-based partnership model proves highly relevant for strengthening participatory security ecosystems at the village level. This study recommends standardizing educational modules, providing continuous administrative training for Senkom members, and integrating digital reporting platforms to ensure the program's long-term sustainability.

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

Public service institutions currently utilize digital technology to improve information accessibility for society. Satres PPA and PPO Polresta Banyumas has an important role in providing services, protection, and education related to violence cases against women and children. However, information regarding services, reporting procedures, and educational materials is still not fully accessible to the public. This study aims to design and develop a service and educational website for Satres PPA and PPO Polresta Banyumas using the Laravel framework. The research method used in this study is the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The website was developed using Laravel, MySQL, and Bootstrap to support responsive interface design. The results show that the developed website is able to provide service information, educational articles, reporting procedures, and contact information effectively. System testing results indicate that all website features function properly according to user requirements. The website is expected to improve public access to information and increase awareness regarding the protection of women and children.

Soybean is an important food commodity in Indonesia because it is the main raw material for tofu and tempeh, two major protein sources widely consumed by the population. However, domestic soybean production remains far below national demand resulting in heavy dependence on imports. In contrast maize is increasingly preferred by farmers due to its higher productivity and a more stable economic value. Therefore, maize–soybean intercropping has emerged as a promising strategy to improve land-use efficiency while increasing soybean production without reducing maize cultivation. This study systematically mapped and synthesized maize–soybean intercropping research in Indonesia and conducted a meta-analysis of Land Equivalent Ratio LER values reported across studies. Literature searches using Scopus, Web of Science, and Google Scholar identified 179 eligible publications published between 1978 and 2023. Most studies focused on agronomic factors such as variety selection spacing arrangement and fertilizer management. Meta-analysis showed average LER values of 1.47 ± 0.046 for maize–soybean intercropping and 1.36 ± 0.081 for maize–mung bean intercropping indicating advantages over monoculture systems. However, inconsistencies in methodology and reporting standards limited study comparability and sustainability assessments. Future research should integrate ecological, social, and long-term economic indicators alongside standardized reporting frameworks to strengthen evidence-based intercropping recommendations nationally for sustainable agriculture.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Hypertension is a global health problem that requires ongoing management, one of which is through a low-salt diet. However, many people with hypertension do not adhere to this diet due to a lack of information and understanding of the disease's risks. The Health Belief Model (HBM) can be utilized as a health education method to encourage hypertension management behavior using leaflets. This study aims to analyze the application of the HBM theory in the use of leaflets to increase knowledge about a low-salt diet among hypertensive patients in the community. The method used in this study was a literature review following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines through the steps of identification, screening, eligibility assessment, and selection of articles until 16 articles were obtained that met the inclusion criteria. The results of this study indicate that leaflets are effective in increasing knowledge about a low-salt diet, adherence to health behaviors, and blood pressure control for people with hypertension. The components of the HBM, such as perceived susceptibility, perceived severity, perceived benefits, perceived barriers, and cues to action, play a role in shaping risk perceptions and encouraging changes in health behavior. Therefore, leaflets based on HBM are highly recommended as a form of promotional and preventive intervention in nursing practice in the community because they are easy to use, low cost, and support self-management of hypertension.

Hypertension is a global health problem that requires ongoing management, one of which is through a low-salt diet. However, many people with hypertension do not adhere to this diet due to a lack of information and understanding of the disease's risks. The Health Belief Model (HBM) can be utilized as a health education method to encourage hypertension management behavior using leaflets. This study aims to analyze the application of the HBM theory in the use of leaflets to increase knowledge about a low-salt diet among hypertensive patients in the community. The method used in this study was a literature review following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines through the steps of identification, screening, eligibility assessment, and selection of articles until 16 articles were obtained that met the inclusion criteria. The results of this study indicate that leaflets are effective in increasing knowledge about a low-salt diet, adherence to health behaviors, and blood pressure control for people with hypertension. The components of the HBM, such as perceived susceptibility, perceived severity, perceived benefits, perceived barriers, and cues to action, play a role in shaping risk perceptions and encouraging changes in health behavior. Therefore, leaflets based on HBM are highly recommended as a form of promotional and preventive intervention in nursing practice in the community because they are easy to use, low cost, and support self-management of hypertension.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

King Royal Hotel Restaurant still applies manual sales transaction recording, causing data management and revenue report preparation to be less than optimal. This study aims to design and implement a Flutter-based sales and revenue reporting application that utilizes local storage as a data storage mechanism on the device. The system development method used is the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The application was developed using the Flutter framework with the Dart programming language and utilizes the shared_preferences and hive packages for local data management on the device without requiring an internet connection or external database server. In addition, the application is designed to be easy for restaurant employees to use in recording daily transactions more quickly and accurately. Testing was conducted using the Black Box Testing method, which showed that all application features functioned according to functional requirements. The results of the study indicate that the Flutter-based application with a local storage approach is capable of improving transaction recording efficiency and generating revenue reports automatically at King Royal Hotel Restaurant.

This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involvement in each stage, including requirements planning, system design, construction, and implementation. Data collection techniques include observation, interviews, and literature studies. The developed system provides features for managing goat data, sales transactions, customer management, and integrated sales reporting within a web-based platform. The results show that the system improves efficiency in data management and transaction processes, while producing more accurate, structured, and accessible reports. Therefore, this system can assist Herman Farm in optimizing its sales operations and expanding its online marketing reach.

Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.