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Showing 318 articles found for "Efficiency"

Literature Study on the Role of E-Budgeting in Increasing APBD Transparency

Fachrulla, Arfa, Arifuddin Mas'ud, Mulyati Akib
Abstract: This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure… enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.

Transforming Challenges Into Opportunities: The Role Of Accounting Systems And Technology In MSME Performance Post-COVID-19, Enhanced By Market Innovation

Benny Oktaviano, Dian Sulistyorini Wulandari
Abstract: This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.… ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.

Analysis of the Impact of Fiscal Policy on Economic Growth in Indonesia

Rezki Akbar Norrahman
Abstract: This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the… he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.

Transformasi Desa Menuju Era Digital Melalui Literasi Teknologi Informasi

Mohd. Siddik, Maulana Dwi Sena, Ari Dermawan
Abstract: Akselerasi teknologi informasi memicu adanya kesenjangan digital (digital divide) di tingkat pedesaan akibat rendahnya literasi teknologi pada masyarakat non-produktif dan aparatur desa. Program Pengabdian kepada Masyarakat… kat (PKM) ini bertujuan mengatasi kendala operasional perangkat digital, kerentanan siber, serta mengoptimalkan administrasi publik di Desa Perapat Janji, Sumatera Utara. Melalui pendekatan Community-Based Education, program diwujudkan lewat dua klaster utama: Digital Literacy Academy untuk warga umum serta E-Government Literacy Workshop bagi aparatur desa. Hasil evaluasi menunjukkan dampak kuantitatif yang signifikan. Skor rata-rata literasi digital masyarakat umum melonjak sebesar 85,4%, naik dari nilai pre-test 42,5 menjadi 78,8 pada post-test. Sementara itu, kompetensi psikomotorik aparatur desa meningkat dari 48,0 menjadi 87,5, dengan tingkat keberhasilan 100% dalam pengarsipan berbasis cloud. Program ini berhasil mempercepat transformasi desa menjadi lebih cakap digital serta meningkatkan efisiensi layanan sosial kedesaan yang adaptif terhadap perkembangan teknologi. The acceleration of information technology has triggered a significant digital divide in rural areas due to low digital literacy among non-productive communities and village officials. This Community Service (PKM) program aimed to overcome operational digital device limitations, cyber vulnerabilities, and sub-optimal public administration services in Perapat Janji Village, North Sumatra. Utilizing a Community-Based Education approach, the project implemented two main initiatives: the Digital Literacy Academy for the general public and the E-Government Literacy Workshop for village officials. The evaluation showed significant quantitative impacts. The general public's average digital literacy score jumped by 85.4%, increasing from a pre-test score of 42.5 to 78.8 in the post-test. Meanwhile, the psychomotor competence of village officials rose from 48.0 to 87.5, achieving a 100% success rate in cloud-based digital archiving. This program successfully accelerated rural transformation toward digital proficiency and enhanced the efficiency of adaptive village social services.

Developing Green Infrastructure: Management of Madrasah Building Construction with Green Building Principles

M. Munir, Akhmat Fanani Ridho, Juni Iswanto, M. Burhanuddin Ubaidillah, Toha Ma'sum, Syaiful Muda'i, Niken Ristianah
Abstract: This study examines the management processes involved in developing green infrastructure for Islamic educational institutions, specifically focusing on the construction of madrasah buildings using green building concepts.… . It investigates how environmental sustainability principles can be systematically integrated into the planning, design, construction, and operational phases of madrasah development projects. Utilizing a qualitative case study approach combined with document analysis, this research analyzes two madrasah building projects in Indonesia that have implemented green building strategies. Data were collected through in-depth interviews with project managers, architects, contractors, madrasah leaders, and stakeholders, alongside analysis of project documents, designs, and specifications. Findings reveal that successful implementation requires an integrated management approach encompassing green design adaptation to local context, sustainable material sourcing, energy and water efficiency integration, waste management during construction, and life-cycle cost considerations. The study identifies key enablers including leadership commitment, technical expertise, community participation, and Islamic ethical alignment, while highlighting challenges such as budget constraints, regulatory gaps, and technical capacity limitations. This research contributes a framework for madrasah green building project management that balances environmental responsibility with educational functionality and Islamic architectural values.

Greening the System: Implementation of Green Technology in Administrative and Learning Management within Islamic Education Institutions

Miftahul Janah, Roza Ghozwatul Fauziah, Qurrotul 'Aini, Eva Varkatun Nazilah, Niken Ristianah
Abstract: This study explores the implementation of Green Technology (Greentech) in the dual domains of administrative management and pedagogical processes within Islamic education institutions (madrasahs, Islamic schools, and pesantren).… antren). It investigates the potential of Greentech—encompassing energy-efficient hardware, paperless systems, cloud computing, digital learning platforms, and IoT-based resource monitoring—to reduce environmental impact while enhancing operational efficiency and learning outcomes. Employing a mixed-methods sequential explanatory design, the research first surveyed a broad sample of institutions to map adoption levels, followed by in-depth case studies of early adopters. Findings indicate significant potential for reducing carbon footprint and operational costs through virtualization of services, e-learning integration, and smart facility management. However, major challenges persist, including high initial investment, digital literacy gaps among educators, concerns over technology's influence on traditional Islamic pedagogy (talaqqi), and inadequate technological infrastructure. The study concludes that a strategic, values-driven approach aligning Greentech adoption with maqashid sharia (particularly hifdz al-mal/resource preservation) is crucial. It presents a phased integration model that prioritizes technologies offering both environmental and educational benefits, advocating for a balanced fusion of technological efficiency and the preservation of relational, character-based Islamic learning.

Jalan Menuju Kemandirian Finansial Lembaga Pendidikan Islam Dengan Pendekatan Zero Capital

Novita Sari, Desi, Panca Putera, Rachmat
Abstract: Financial independence remains a critical challenge for Islamic educational institutions, primarily due to their persistent reliance on external funding sources. Such dependency not only undermines financial stability but… t also constrains institutional autonomy and long-term sustainability. This article aims to conceptually examine pathways toward financial independence in Islamic educational institutions through a zero capital approach. Employing a qualitative library research design, this study critically analyzes scholarly books and peer-reviewed journal articles related to Islamic education management, social entrepreneurship, and non-profit organizational governance. The findings reveal that financial independence is not solely determined by the availability of financial capital, but rather by the institution’s capacity to optimize non-financial assets, including social capital, intellectual capital, and symbolic capital. The zero capital approach emerges as a transitional strategy that encourages the effective utilization of internal resources, competency-based productive innovation, and operational efficiency through digitalization. The novelty of this article lies in repositioning financial independence as a structural, asset-based process aligned with Islamic values, rather than as an instant outcome driven by monetary capital. This study contributes to the advancement of Islamic education management discourse and offers strategic insights for institutional leaders seeking sustainable financial independence under resource constraints.

Human Resource Management in the Digital Workplace: Challenges and Future Directions

Puja Sagita, Siska Yulia, Atras Fahran, Arief Noviarakhman Zagladi, Elfia Nora
Abstract: The rapid advancement of digital technologies has fundamentally restructured the nature of work and transformed the roles, practices, and strategies of Human Resource Management (HRM). This article presents a systematic… review of HRM challenges and opportunities within digital workplace environments, drawing on peer-reviewed literature published between 2015 and 2024. Five core dimensions of digital HRM transformation are examined: technology-based talent acquisition, remote and hybrid workforce management, continuous digital competency development, people analytics and data-driven decision-making, and the ethics of algorithmic management. The findings reveal that while digitalization enhances HR efficiency and organizational agility, it simultaneously introduces complex challenges related to employee well-being, digital equity, and data privacy. This article further proposes the Digital HRM Maturity Model as a conceptual framework offering organizations a structured pathway toward sustainable, human-centered digital transformation. Managerial implications and future research directions are discussed accordingly.

PENGEMBANGAN ALAT DESTILASI SEDERHANA UNTUK PENGUATAN KAPASITAS PRODUKSI ASAP CAIR HERBAL ANTI DIABETES BERBASIS ARDUINO DENGAN KONTROL SUHU OTOMATIS   DI CV. MOGA PERMATA PERKASA

Gimelliya Saragih, Fauzatu arabica Yatasya Hasibuan, Abdul Aziz Rahmansyah, Yenny Sitanggang, Dejoi Situngkir, Said Hanief, Dimas Frananta, Evita Wahyu, Vivi Purwandari
Abstract: The limitations of conventional distillation technology hinder micro, small, and medium enterprises (MSMEs) from producing herbal products with consistent quality. This study aims to develop an Arduino-based distillation… system equipped with automatic temperature control to improve the production capacity and quality of herbal liquid smoke at CV Moga Permata Perkasa. The research methods include system design and fabrication, functional testing, operator training, and performance evaluation. The results demonstrate a 35% increase in production capacity and stable temperature control within a ±2°C range during the distillation process. These findings indicate that the developed system effectively enhances production efficiency and product consistency. Furthermore, the proposed technology is affordable, easy to operate, and has strong potential for implementation and replication among similar MSMEs.

IMPLEMENTASI INTERNET OF THINGS (IoT) DALAM SISTEM PENGONTROLAN SUHU OTOMATIS BERBASIS MIKROKONTROLER PADA ALAT PROOFER UNTUK PENGEMBANG ADONAN ROTI DI UMKM PIZZA OEI OEI AND PATISSERIE

Nelson Silitonga, Dian Kurnia, Elvri Melliaty Sitinjak, Sari Farah Dina, Abdillah, Golfrid Gultom, Harmileni, Rycce Sylviana Pratikha, Yanto, Muhammad Iqbal Harapan Muslim Siregar
Abstract: Implementation of Internet of Things (IoT) technology and microcontrollers as an automatic temperature control system on tools for proofing bread dough at the Oei Oei Pizza and Patisserie Micro, Small, and Medium Enterprise… ise (MSMEs). The primary issue faced by partners was temperature instability during the dough fermentation process, leading to inconsistent product quality. The implementation method included problem identification, tool design and construction, implementation at partner locations, and mentoring and evaluation. The results of the activity showed that the tool can help IoT-based systems maintain stable fermentation temperatures, improve dough quality consistency, and increase production efficiency. This initiative also has a positive impact on increasing partners' capacity to utilize appropriate technology.