Abstract:This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial…
ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.
Abstract:Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine,…
dicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.
Abstract:Transformational leadership and organizational culture are key determinants of nursing innovation in complex healthcare systems. However, limited qualitative evidence exists regarding how these factors interact with knowledge-sharing…
ledge-sharing practices to foster innovation, particularly within healthcare organizations undergoing transformation in Saudi Arabia. This study aims to explore how transformational leadership and organizational culture influence nursing innovation through knowledge-sharing practices in the Makkah Health Cluster, Saudi Arabia. A qualitative exploratory design was conducted within six hospitals in the Makkah Health Cluster. The study included King Abdullah Medical City, Noor Specialist Hospital, Maternity and Child Hospital, King Abdulaziz Hospital, Hiraa General Hospital, and King Faisal Hospital. A total of 48 participants, including nursing managers, ICU head nurses, and clinical nurses with at least two years of experience, were selected using purposive sampling until data saturation was reached. Data were collected between January and March 2026 through semi-structured interviews, focus group discussions (FGDs), non-participant observations, and document analysis. All interviews and FGDs were audio-recorded, transcribed verbatim, and conducted in English or Arabic based on participant preference. Data were analyzed using Braun and Clarke’s thematic analysis approach, and study rigor was ensured through triangulation, member checking, and audit trail procedures following COREQ guidelines. Four key themes emerged: (1) transformational leadership as a catalyst for psychological safety and innovation engagement, (2) organizational culture characterized by a dual structure of collaboration and hierarchy, (3) knowledge sharing as a mechanism for collective clinical learning and problem-solving, and (4) nursing innovation as an emergent, practice-based, and collaborative process. Findings indicate that transformational leadership enhances nurses’ motivation and openness to innovation, while organizational culture shapes the environment for collaboration. Knowledge sharing functions as a critical process that transforms clinical experience into practical innovation in nursing care. Nursing innovation in the Makkah Health Cluster is a socially constructed and dynamic process shaped by the interaction of transformational leadership, organizational culture, and knowledge-sharing practices. Strengthening leadership capacity, fostering collaborative organizational culture, and developing structured knowledge management systems are essential to sustain nursing innovation and improve healthcare service quality.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:This study aims to determine the Cost Structure in Determining Selling Prices using the Cost Plus Pricing method in the Depula Adzra food business in Gorontalo City. The type of research used in this study is a Quantitative…
ive method with a Descriptive approach. The data used are primary data in the form of interviews, Observations and Documentation with the owner of the Depula Adzra business. The results of the study show that the calculation of selling prices using the cost plus pricing method shows a difference with the selling price set by the business. The selling price of goat kabuli rice according to Depula Adzra is IDR 1,000,000, while based on the cost plus pricing method it is obtained at IDR 1,269,055. Conversely, on the beef kabuli rice menu, the selling price according to Depula Adzra is IDR 800,000, while the calculation result of the cost plus pricing method is IDR 1,037,673. This difference shows that the determination of selling prices in the business is not entirely based on systematic cost calculations.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:This study aims to analyze and formulate a concept of Islamic legal protection for crypto investors in responding to the dynamics of digital crimes within virtual currency transactions. Departing from the rapid development…
nt of blockchain technology and the recognition of crypto assets as tradable commodities in Indonesia, this research identifies a normative ambiguity between positive law and religious fatwas, particularly concerning the permissibility and legal legitimacy of cryptocurrencies from a sharia perspective. The inherent characteristics of crypto assets-namely volatility, speculative tendencies, and vulnerability to digital crimes such as hacking, fraud, market manipulation, and money laundering-generate significant risks for Muslim investors. Within the framework of fiqh al-muʿāmalāt and maqāṣid al-sharīʿah, especially the principle of ḥifẓ al-māl (protection of wealth), this study asserts that investor protection constitutes not merely a regulatory necessity but an integral dimension of the higher objectives of Islamic law in safeguarding justice, transparency, and economic welfare. Methodologically, this research employs a normative-maqāṣidī approach through an interdisciplinary analysis integrating Islamic jurisprudence, national positive law, and the study of digital financial technology. The focus of the inquiry is directed toward identifying the typologies of digital crimes within the crypto ecosystem, evaluating the effectiveness of national regulations and religious fatwas, and formulating a model of Islamic legal protection that is preventive, corrective, and educational in nature. The expected outcome of this dissertation is the construction of a conceptual framework of ḥimāyah al-mustatsmir (investor protection) grounded in maqāṣid al-sharīʿah, adaptive to the digital era, and strengthened through synergy among the state, financial authorities, and fatwa institutions. Accordingly, this study contributes not only to the advancement of contemporary fiqh al-muʿāmalāt discourse but also offers an applicable normative framework for the development of a secure, equitable, and sustainable sharia-based digital economic system.
Abstract:• DEF is a company engaged in the sale of coffee, both wholesale and retail. Currently, the sales recording system is still carried out manually, which often leads to problems such as delays in reporting, data entry errors,…
rors, and difficulties in retrieving historical information. This study aims to improve the efficiency and accuracy of the sales recording system by implementing the INDEX MATCH and SUMIFS functions in Microsoft Excel. The research method used is descriptive qualitative with a case study approach, involving observation, interviews, and documentation of the existing system. The results show that the use of INDEX MATCH and SUMIFS can accelerate the data retrieval process, improve the accuracy of sales reports, and reduce input errors. This study provides a practical solution for small and medium enterprises (SMEs) in implementing an efficient sales recording system without requiring significant investment in ERP software. However, the system still has limitations, such as dependence on Excel files that are vulnerable to damage or unintended changes, and the lack of advanced automation features such as receivables reminders or inter-departmental integration. Therefore, future research is expected to develop a web-based system with a centralized database.
Abstract:The purpose of this study is to describe and analyze the process of organizing, interpreting and applying the implementation process of the Active Emergency Village program in realizing community independence in Roban Village,…
llage, Singkawang City. The results of the study indicate that the Implementation of the Active Emergency Village program in Realizing Community Independence in Roban Village, Singkawang Tengah District, Singkawang City has been implemented but has not been maximized. This can be seen from the implementation of the organizing process that has not been carried out in accordance with the activities of selecting the administrators and cadres of the Active Emergency Village through a special meeting of the formal leaders of the Village and community leaders and several community representatives. The election was carried out through deliberation and consensus, in accordance with the applicable procedures and criteria, facilitated by the Roban Health Center. The implementation of the interpretation process of the implementation of the socialization process through the transmission or distribution of information is not clearly received by the implementers such as the village head and the health center, so that not all people know or understand the program. The implementation of the application process such as the adequacy of implementing personnel, authority as authority or legitimacy for implementers in implementing the established policies is still limited, so the power of the implementors in implementing the program in the eyes of the community is not in accordance with the Decree of the Minister of Health of the Republic of Indonesia, Number 1529 / MENKES / SK / X / 2010 Concerning General Guidelines for the Development of Active Emergency Villages and Sub-districts.
Abstract:The problem in this study stems from the ASN of the Public Welfare Section not having direct access, so that it affects the implementation of the main tasks and functions. In addition, there is a lack of professional personnel…
sonnel in the field of Public Welfare in carrying out Duties and Functions and ASN has not been able to optimally read the interests of the community to obtain the priority in the field of Public Welfare that is expected. The purpose of the study is to describe and analyze the performance of ASN of the Public Welfare Section of the Regional Secretariat of Singkawang City in carrying out Duties and Functions. This study uses a descriptive research type with a qualitative approach. The results of this study indicate that the Performance of ASN of the Public Welfare Section has not been in accordance with expectations, this can be seen from the aspect of the quality of ASN performance which is not optimal, the level of consistency of program policies is not in accordance with its duties and functions. From the aspect of the quantity of ASN performance, it has not achieved results according to expectations and from the aspect of the time for completing ASN work, it can be seen that the availability of time in implementing program activities is still relatively lacking. As a suggestion or recommendation, namely to realize the quality, quantity and working time of ASN, it is necessary to understand the vision and mission and objectives of the People's Welfare Section, by socializing the vision, mission and objectives of the organization to all existing ASNs, both through staff meetings, discussions and in informal meetings and to increase the quantity of ASN work in carrying out tasks and functions, it is necessary to increase the number of ASNs with the expertise needed to implement program activities in the field of People's Welfare.