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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.

The rapid development of information technology drives various business sectors, including the beauty and health industry, to adopt digital systems in their operational management. A Beauty Clinic, a medium-scale aesthetic clinic, faces significant operational challenges in managing human resources, finance, and digital marketing in an integrated manner. This study aims to analyze the existing manual operational system of A Beauty Clinic using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service), design and configure an Odoo ERP Community Edition implementation integrating the HR, Invoicing/Point of Sale, and Social Marketing modules, and evaluate the operational efficiency improvements achieved. The research employed a qualitative descriptive approach with a case study method and Rapid Application Development (RAD) as the system development methodology. Data was collected through direct observation and semi-structured interviews. The results show that the manual system experienced critical problems across all six PIECES dimensions. Post-implementation evaluation indicates an estimated 80% reduction in the secretary's administrative workload (from 20–25 hours to 3–5 hours per month), over 90% reduction in payroll error frequency, and an 87% reduction in transaction processing time per cashier transaction. The implementation of role-based access control and complete audit trails fundamentally addressed the security vulnerabilities identified in the as-is analysis. This study demonstrates that Odoo Community Edition is an effective, comprehensive, and cost-efficient ERP solution for small and medium-scale beauty clinics seeking to transform from fragmented manual systems to integrated, data-driven information systems.

This paper discusses the implementation of regional autonomy and its impact on Islamic education in Indonesia, focusing on the challenges and opportunities faced. Although educational decentralization is considered a strategic step to improve the quality of education, there are various obstacles that must be addressed, including the development of regional capacity, the availability of educational resources, and effective leadership. This study aims to explore how regional autonomy can provide flexibility in educational management while identifying issues arising from the lack of coordination between regional and central governments, especially in the management of Islamic educational institutions. The method used is a normative legal approach with descriptive analysis. The research findings indicate that despite efforts to enhance Islamic education, there remain significant gaps in funding, facilities, and educational quality compared to general education. The conclusion drawn is the need for more inclusive and responsive policy reforms to local diversity, as well as the importance of collaboration among government, society, and educational institutions to create a more equitable and quality education system.

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.

This research aims to analyze and compare traditional Islamic education systems in Indonesia, Malaysia, and Thailand, focusing on institutional aspects, education systems, learning methods, and curricula. Using a literature study method with a descriptive qualitative approach, this research examines various relevant literature regarding the dynamics of Islamic education in Southeast Asia. The results show that the three countries share fundamental similarities in educational forms, such as pesantren or pondok, which focus on Islamic sciences and moral cultivation. However, significant differences exist in management patterns and the level of integration with government policies. Indonesia maintains a variety of salaf and modern pesantren, Malaysia exhibits a more structured system integrated with the state, while Thailand specifically in the Patani region tends to be adaptive in response to its Muslim minority status. This comparison concludes that the development of traditional Islamic education systems in each country is heavily influenced by the respective social and political contexts.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Indonesia is recognized as a country with abundant mineral resources; however, the expansion of the mining sector has generated multidimensional moral inequality, encompassing an imbalance in economic benefit distribution between corporations and local communities, disregard for the intrinsic value of nature, and the marginalization of affected communities from decision-making. The dominance of the anthropocentric paradigm, which places humans as the center of value, is the root cause of this problem. This study aims to analyze moral inequality in Indonesia's mining practices, examine the anthropocentric paradigm in natural resource management, and formulate biocentric ethics as a just alternative. A qualitative approach with library research method was employed, collecting data from national scientific journals, official government reports, and environmental ethics literature, analyzed descriptively-critically through content analysis technique. Findings reveal three interrelated dimensions of moral inequality: inequality in benefit and burden distribution, inequality in recognizing the intrinsic value of nature, and inequality in participatory decision-making. A reconstruction of biocentric ethics grounded in the principles of non-maleficence, noninterference, fidelity, and restitutive justice offers a comprehensive value framework to address ecological moral deficits. This study concludes that a paradigmatic transformation from anthropocentrism to biocentrism, through Free Prior and Informed Consent implementation, the polluter pays principle, and care ethics-based governance, is a fundamental step toward ethical and sustainable mining practices.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

This study examines the legal protection of children's rights to inclusive education and its implications for the institutional governance of Early Childhood Education (ECE) in Indonesia. A normative juridical method with a descriptive-qualitative library-based approach is used to evaluate the coherence between macro-level child protection regulations and operational standards for school management. The data are entirely secondary, sourced from statutory laws, ministerial regulations, and pertinent scientific literature. The findings reveal a fundamental tension: the constitutional rights of children with special needs to access non-discriminatory ECE are robustly guaranteed by the 1945 Constitution, Law No. 35/2014 on Child Protection, and Law No. 8/2016 on Persons with Disabilities, yet a wide gap persists at the implementation level. This discrepancy arises because derivative ECE governance instruments including accreditation frameworks and curriculum standards still frame inclusion readiness as a voluntary component rather than a binding obligation. Consequently, ECE institutions encounter systemic barriers in human resource management, physical accessibility, and curricular flexibility. The study underscores the urgency of transitioning ECE management toward a Human Rights-Based Approach (HRBA) and recommends that the Ministry of Basic and Secondary Education reform accreditation instruments by embedding inclusive indicators as mandatory prerequisites for institutional feasibility, thereby aligning administrative governance with the fulfillment of children's constitutional rights.

This study aims to analyze the implementation of educational marketing management in increasing the interest of new students at MTs Negeri 3 Bekasi City, with a focus on the application of the POAC management functions (Planning, Organizing, Actuating, Controlling). The study employs a descriptive qualitative approach using a case study design. Primary data were obtained through observation and in-depth interviews with the Madrasah Principal and the Vice Principal for Student Affairs, who serves as the Chair of the PMBM Committee, while secondary data were sourced from relevant journals and literature. The research results indicate that marketing planning was carried out systematically through the formation of the PMBM committee, academic, religious, and Quranic literacy selection processes, as well as the utilization of digital and print media. Organization involved all school components in a structured manner, while promotional activities highlighted students’ academic, non-academic, and moral achievements through social media and word of mouth. This strategy proved effective, as evidenced by the number of applicants far exceeding the admission quota. However, implementation still faces challenges related to funding, limited land availability, and public perceptions regarding the difficulty of the selection process, which are addressed through routine evaluations and collaboration with government agencies.

Madrasas as formal Islamic educational institutions in Indonesia have undergone a long evolution from traditional systems to modern institutions that are integrated into the national education system. This study aims to examine the role of Islamic education management in the development of madrasah history using a literature research method with an analytical descriptive approach. The results of the study show that the development of madrassas takes place through several historical phases that are mutually sustainable. In the early 20th century, madrassas emerged in response to the limitations of the traditional pesantren system. In the pre-independence period, the discriminatory policies of the Dutch colonial encouraged the birth of modern madrassas that combined religious and general sciences. Post-independence, the establishment of the Ministry of Religion in 1946 strengthened the position of madrassas in the national education system. During the Old Order period, the number of madrassas increased rapidly even though the management was still community-based. Entering the New Order, the Decree of 3 Ministers of 1975 and Law Number 2 of 1989 encouraged the formal integration of madrasas, although they tended to be centralistic. The Reform Era through Law Number 20 of 2003 provided equal recognition to public schools and encouraged decentralization based on School-Based Management. Although the quantitative and legal development of madrasas is significant, the challenges of quality, funding, and relevance in the era of globalization remain a concern so that madrasas are able to produce graduates who excel intellectually and are solid in Islamic values.

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

The rapid development of Artificial Intelligence (AI) has transformed various sectors of human life, including church ministry and religious organizational management. This study aims to analyze Christian leadership ethics in the use of AI within modern church ministry. The research employs a qualitative descriptive method through theological literature review and analysis of recent studies concerning digital technology and pastoral ministry. The findings indicate that AI provides significant benefits for church administration, digital communication, congregational data management, and online evangelism. Nevertheless, ethical challenges also emerge, such as the weakening of pastoral relationships, data privacy concerns, algorithmic bias, and the risk of dehumanization in ministry practices. From a Christian theological perspective, ministry is fundamentally relational and incarnational, reflecting the example of Jesus Christ who ministered through personal presence, compassion, and direct interaction with people. Therefore, AI should be understood as a supportive instrument rather than a substitute for spiritual authority and pastoral presence. Christian leadership in the digital age must be grounded in integrity, transparency, spiritual discernment, and respect for human dignity as the image of God (imago Dei). This study contributes to the development of ethical guidelines for churches in utilizing AI responsibly while maintaining theological integrity and Christian spiritual values.

Usability evaluation plays a crucial role in ensuring the quality of digital systems, particularly in terms of comfort, effectiveness, and ease of use. Instruments such as the System Usability Scale (SUS), User Experience Questionnaire (UEQ), and Heuristic Evaluation (HE) are widely used in modern usability studies. This research conducts a Systematic Literature Review (SLR) to identify patterns and trends in the use of these instruments. A total of 27 initial studies were collected, and 16 were selected through the PRISMA screening procedure. The findings show that UEQ is the most frequently used instrument, especially in Learning Management Systems (LMS) and academic platforms, while SUS is commonly applied to mobile applications and digital libraries for rapid usability assessment. HE is effective in revealing fundamental interface issues such as non-intuitive navigation and layout inconsistencies. Overall, digital systems perform well in Efficiency and Perspicuity, but consistently show low scores in Novelty. This study provides an integrative knowledge map that highlights cross-instrument insights and supports the development of more intuitive, innovative, and user-centered digital systems

The issuance of electronic identity cards (e-KTP) represents one of the most fundamental public services administered by the Population and Civil Registration Office (Disdukcapil). Nevertheless, various forms of alleged maladministration in this service delivery continue to be unresolved in many regions, including Gorontalo Regency. This study aims to analyze the implementation of the General Principles of Good Governance (AUPB) in e-KTP issuance practices at Disdukcapil Gorontalo Regency and to identify forms of alleged maladministration. Using a descriptive qualitative approach, primary data were drawn from the 2025 Maladministration Assessment Report of the Ombudsman RI Gorontalo Province Representative and official institutional documents, supplemented by secondary data from scientific journals, legislation, and verified news sources. Findings reveal that Gorontalo Regency obtained a final score of 64.79 with a 'Moderate Quality Without Maladministration' rating the lowest among four evaluated local governments. Three critical areas were identified: (1) non-compliance with service completion time standards, (2) unofficial administrative burdens including out-of-office form purchases, contravening the principle of proportionality, and (3) low public trust levels reflecting accountability deficits. This study contributes by elaborating the legal dimensions of AUPB as a more structured maladministration evaluation framework compared to prior studies focused primarily on public service management dimensions.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

This study aims to analyze the role of the Regional Disaster Management Agency (BPBD) of East Flores Regency in managing the eruption disaster of Mount Lewotobi Laki-Laki during the pre-disaster, emergency response, and post-disaster phases. The study employed a descriptive qualitative method involving 18 informants from BPBD and affected communities in Wulanggitang and Ile Bura Sub-districts. Data were collected through observation, interviews, and documentation. The findings show that during the pre-disaster phase, BPBD implemented preparedness measures through disaster-prone area mapping, the establishment of Disaster Preparedness Teams and Disaster-Resilient Villages, public outreach, and the use of local wisdom. However, outdated contingency plans, limited early warning systems, weak relocation efforts, and low public awareness contributed to panic and casualties during the eruption. In the emergency response phase, BPBD successfully coordinated evacuation efforts, established emergency posts, and distributed logistics effectively. Nevertheless, displaced communities experienced discomfort due to prolonged emergency conditions and limited fulfillment of basic needs in temporary shelters. In the post-disaster phase, BPBD conducted rehabilitation and reconstruction through transportation recovery, trauma healing programs, and permanent housing development based on the Rehabilitation and Reconstruction Plan (R3P). However, limited funding and delays in reconstruction processes remained major challenges. Therefore, improving coordination, institutional capacity, disaster communication, and community participation is essential for effective disaster management.

Rapid urban growth is often linked to the narrative of sustainable development, yet the reality is that fundamental issues remain in the management of urban waste. This paper aims to examine the gap between the concept of a sustainable city and sub-optimal waste management practices. Through a normative legal approach involving an analysis of legislation and relevant literature, it has been found that the implementation of waste management policies continues to face various challenges, such as weak law enforcement, a lack of policy integration, and low levels of public participation. On the other hand, the use of the label ‘sustainable city’ tends to be symbolic and does not yet reflect comprehensive practices. This paper positions the issue of waste as a key indicator in assessing urban sustainability. The novelty of this study lies in its critical approach, which links the discourse on sustainability with the contextual realities of waste management, thereby offering a more reflective and distinct perspective from previous studies.