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This research aims to examine how to optimize the learning management system (LMS) to support cadets' teaching and learning activities at the Naval Academy. It investigates the issues and analyzes the problems and constraints related to LMS learning. This research employs a qualitative methodology. E-learning (Smart class) has been developed to support all teaching and learning activities for cadets within the scope of the Naval Academy. One of its supporting components is an Electronic Learning application with a web-based Learning Management System, which serves as the software used by educators in universities and schools as an online learning medium based on the Internet. This application aids lecturers/instructors in learning and facilitates information sharing through virtual classrooms, allowing cadets to access materials within a specified timeframe. This Learning Management System assists both lecturers and cadets in conducting their online classes, enabling virtual interactions for discussions, solving questions both online and offline, and accessing materials available in cadets’ classrooms. The LMS model significantly supports the teaching and learning activities at the Naval Academy. Cadets can access it anytime and anywhere with just an internet connection and a laptop or computer.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

Since early 2021, the population administration service in Bandung Regency has been supported by service innovations implementation through an online service system, with the presence of the SAKEDAP application. Hence, the Population and Civil Registration Office of Bandung Regency makes use of Information and Communication Technology as an application of Agile Governance in order to deal with the dynamics of the environment. Nevertheless, at the implementation level of the newest version of SAKEDAP application, the limit of the Q-Ban is only 150 queues a day from 4,000 applicants per day. To tackle these problems, outreach should be tailored through a broad range of accessible media platforms, the recruitment of IT specialists to assure the strength of the system and the ability to increase capacity when necessary. Such measures, which, will enhance public understanding and easier access to services, are consistent with the ideals of the good governance which espouses efficiency and responsiveness. The objective of this study is to discover and analyze Agile Governance based Integrated Population Queue System Service in the Population and Civil Registration Office of Bandung Regency. Observer-participant, in-depth interviews and document review were the main data collection techniques used. In addition to Good Enough Governance, business- driven, Human Focused, Based on Quick Wins, Systematic and Adaptive Approach, Simple design and Continuous Responsiveness, based on the research conducted, the researcher found the responsiveness factor or the ability factor, which is intended to help and provide fast service to customers with clear information and can support the successful implementation of Agile Governance.

Aqidah Akhlak through a literature review that focuses on lecture and discussion methods. In learning Aqidah Akhlak, choosing the right method is the key to success in delivering material and shaping students' character. The lecture method is effective for delivering basic information systematically, while the discussion method emphasizes more on active student involvement and the development of critical thinking skills. This article reviews various scientific literature to analyze the advantages, disadvantages, and relevance of both methods in learning Aqidah Akhlak. The results of the study indicate that the use of both methods in an integrated manner can provide more optimal results, with lectures as an introduction and discussions as a deepening of the material. These findings provide a theoretical perspective for educators in designing effective learning strategies.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

The purpose of this research is to build a web-based information system for the Bandungan Sub-district Religious Affairs Office (KUA) that covers marriage registration, referral applications and receipt of marriage registration and referral reports. The research method used is the Research and Development (R&D) method. The R&D method is a research method used to produce certain products and test the effectiveness of these methods. In addition, this research uses the proven waterfall theory. The result of this research is to produce a web-based information system that is able to manage integrated marriage and referral registration data using R&D and Waterfall methods. This information system uses the PHP programming language and uses mysql data storage.

Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands.

This study aims to analyze the role of library facilities and infrastructure management in improving educational services at SMKN 1 Sangatta Utara. In improving the quality of educational services, the existence of a well-managed library as a center for information and literacy resources is important, which supports the teaching and learning process in schools. Good management of facilities and infrastructure in the library can increase interest in visits and create a conducive learning atmosphere, which ultimately contributes to improving the quality of education. This study uses a qualitative approach with a descriptive design, which collects data through observation, interviews, and documentation at SMKN 1 Sangatta Utara. The results of the study indicate that library facilities and infrastructure management has a very important role in improving the quality of educational services in schools. Efforts made by the library to improve educational services include developing book collections that are relevant to curriculum needs and student interests as well as improving facilities and the quality of library staff. Library management involves the stages of planning, organizing, developing human resources, leadership, controlling, and maintenance to maintain smooth library management and improve the quality of services provided to students. Overall, systematic and student-oriented management has the potential to increase the role of the library as an effective and efficient learning center in supporting the educational process in schools

The condition and situation of education after the Covid 19 Pandemic caused "Learning Loss" and "Learning Outcomes Loss". It takes a learning experience by providing students' reasoning insights and intellectual competence through a portfolio. The presence of educators with the ability to transform learning is needed as a learning conditioning for the ability of students' portfolios.  Quantitative research using a Likert scale questionnaire instrument constructed and developed from the teacher assessment system and David M. Johnson's portfolio. The population is 80 teachers and 80 students of grade VI elementary school in the Kebon Jeruk area, West Jakarta. The findings of the study provide information that the ability of students' portfolios can be constructed and optimized through learning transformation with three dimensions in the form of active participation and success of students, assessment and feedback on the progress of learning experiences and management of students and learning materials.

The Online Document Information System (Si-DOI) represents a digital innovation aimed at improving the quality of population administration services. This research analyzes the implementation and performance of Si-DOI at the Population and Civil Registration Office of Palangka Raya City. The research methodology employs a qualitative descriptive approach with a case study design, utilizing data collection techniques through in-depth interviews, observation, and documentation. Research respondents include office employees, service users, and relevant stakeholders. The findings indicate that Si-DOI implementation has facilitated document access, accelerated administrative processes, and enhanced public service transparency. However, several technical constraints and infrastructure limitations still require improvement. The research recommends system capacity enhancement, human resource development, and continuous updates to optimize Si-DOI performance. The conclusion suggests that Si-DOI has the potential to become an effective population administration information system, but requires ongoing commitment to development and improvement.

Listening comprehension is essential in higher education, particularly as students progress from basic intensive listening activities to more complex academic listening tasks. This review examines the strategies learners employ during this transition and identifies effective approaches for improving listening comprehension in University contexts. Drawing on recent research and empirical evidence, the review highlights key techniques such as metacognitive strategies, note-taking, schema activation, and contextual listening, which are crucial for academic success. The findings suggest that while intensive listening fosters foundational skills, academic listening demands advanced strategies, including critical evaluation, synthesizing information, and adapting to different accents and contexts. The review emphasizes the importance of instructional support, such as teaching explicit strategies and incorporating authentic materials, to help students navigate this shift. Educators are encouraged to create scaffolded learning experiences and foster student autonomy. This study contributes to the expanding body of knowledge on EFL and ESL education, providing useful guidance for curriculum developers and educators aiming to improve students' listening skills in higher education.

This research aims to develop a web-based information system at the Kebondowo village office. This research was conducted by analyzing the extent to which the Kebondowo Village Office uses an effective information system. This system development uses PHP, HTML and MySQL programming languages with the waterfall model method with several stages, namely requirements analysis, design, development, testing, and maintenance. The results of the study can be concluded that the Kebondowo Village Information System that can support activities in Kebondowo Village to the community. The Kebondowo Village website has been designed and implemented to improve the quality of public services by presenting information about profiles, announcements, and village activity agendas. This initiative makes it easier for Kebondowo Village Officials to deliver information directly without intermediaries, as well as providing convenience for residents to access and receive accurate information, including about social assistance programs and other activity agendas in the village.

This community service activity (PKM) aims to improve operational efficiency and service quality at Santosa Catering through the implementation of a web-based catering ordering system. Santosa Catering, as a micro business, faces obstacles in managing orders that are still done manually, which causes inaccurate stock information, delays in delivery, and limited customer access to menus and prices. Through a Diffusion of Science and Technology and Knowledge Transfer approach, a web-based ordering system was developed and implemented to support business operations. The system allows customers to access real-time menu information, place online orders, and choose preferred payment methods, while the owner and staff were given intensive training to effectively operate the system. The evaluation results showed significant improvements in all aspects of assessment, including understanding of system features, operational skills, time efficiency, and customer satisfaction, as shown in the comparison chart of pretest and posttest results. The system not only optimizes operational processes but also increases customer satisfaction, strengthens business competitiveness, and has the potential to become a model for other micro businesses in utilizing digital technology. Thus, this PKM activity is expected to contribute to the sustainability of Santosa Catering's business in the digital era.

This study aims to realize the importance of strategic alignment between IS and organizational strategy on enabling business performance. The positive association of IS alignment with enhanced efficiency, cost minimization, and competitive advantage has been corroborated by a systematic review of extant literature. Yet this is complex, yet strategic alignment guarantees that IS technology align with organizational objectives to allow the businesses to maneuver the competitive and dynamic markets. The empirical case study was undertaken in SEFITA, a textile organization based in Meknes Morocco that adopts IS to enhance its operations, to complement the literature. We find that strategic IS alignment also increases the operational efficiency and competitive positioning of SEFITA, confirming the theoretical foundations presented in the literature According to our research, in order to attain long-term performance improvements, organizations need to incorporate IS planning into their strategic frameworks and put in place ongoing alignment processes.

This study examines the effectiveness of e-government implementation in improving public service quality in Makassar City Government. The rapid development of information technology has prompted local governments to adopt e-government systems, yet their effectiveness in enhancing public service delivery requires comprehensive evaluation. This research employs a mixed-method approach, combining qualitative and quantitative data collection through interviews with government officials, surveys of 200 citizens, and direct observation of e-government services. The findings reveal that Makassar's e-government initiatives have significantly improved service delivery efficiency, with 75% of users reporting increased satisfaction in public services. However, challenges persist, including digital literacy gaps among citizens and occasional technical infrastructure issues. The study identifies key success factors such as strong leadership commitment, adequate IT infrastructure, and regular system updates. These findings contribute to the growing knowledge on e-government implementation in developing regions and provide practical recommendations for local governments seeking to enhance their digital service delivery systems.

This research examines the transformation of Islamic Religious Education (PAI) learning in the Plus Class of Zainul Hasan 1 Genggong Middle School, which previously used traditional methods with blackboards, now switching to the use of digital technology. The background to this research was triggered by the development of information technology which is changing the education system and the need to update learning methods to make them more relevant to the digital era. With a descriptive qualitative approach, this research explores the transition process, the challenges faced by teachers and students, and the impact of the use of technology on the quality of learning. The research results show that the application of digital technology enriches the learning experience, increases student engagement, and provides more flexible access to material. However, the main challenges faced are the need for training for teachers and limited infrastructure improvements, which need to be addressed immediately to optimize the potential for digital transformation in PAI education.

Study This aiming For analyze influence access financing , system recording finance , and cash management towards sustainability of Micro , Small and Medium Enterprises (MSMEs) stalls meatballs in Regency Bojonegoro . Research sample consists of of 30 UMKM stall players selected meatballs​ by purposive sampling. Data were analyzed using validity , reliability and t-test tests . Research result show that system recording finance own influence significant to sustainability of UMKM stalls meatballs in Bojonegoro . Increasingly Good system recording applied finance , the more tall possibility business For persist . On the contrary , access financing No show influence significant to sustainability business . Findings This indicates that UMKM in Bojonegoro need more notice repair system recording finance they . This is can done through training , mentoring , or use technology information . In addition , research this also highlights importance internal factors such as quality products , marketing strategies , and capabilities management in determine sustainability business .