International Journal Administration, Business & Organization

The Role of Financial Reconciliation in Improving the Accuracy of Monthly and Annual Financial Reports at CV X

Amir Mahmud, Nurul Fitriani — Fri, 05 Sep 2025 10:59:00 +0000

This research aims to analyze the role of financial reconciliation in improving the accuracy of monthly and annual financial statements at CV X, a machinery distribution company that does not have an internal accounting staff and relies entirely on a Public Accounting Service Office (Kantor Jasa Akuntan or KJA) for its financial reporting process. The approach used in this study is descriptive qualitative, with data collection techniques carried out through interviews, direct observations, and documentation review. The research findings show that the implementation of financial reconciliation, which includes bank reconciliation, accounts receivable and payable reconciliation, inventory reconciliation, and tax reconciliation, significantly improves the reliability of CV X’s financial statements. Before the application of reconciliation procedures, the company’s financial statements were inaccurate, unsystematic, and failed to reflect the actual financial condition. After the periodic implementation of reconciliation, there was a notable increase in transparency, accuracy of recording, and ease of tax reporting processes. Although the process faced challenges such as delays in the submission of data and discrepancies in transaction names, reconciliation proved to be effective in enhancing the company’s financial reporting system. This research recommends the development of a digital reconciliation system and the placement of an internal accounting staff to further strengthen the effectiveness and sustainability of financial management.

Narrative Review: Optimization of AI-Based HR Management System for Remuneration and Performance Equity in Hospitals

Enrico Jonathan Hartono — Wed, 27 Aug 2025 11:21:43 +0000

Human resource management (HRM) in Indonesian hospitals faces significant challenges in ensuring fairness, transparency and objectivity in performance evaluation and remuneration systems. These issues contribute to income disparities between medical and managerial staff, leading to lowered morale and reduced quality of healthcare services. This study aims to provide an existing performance appraisal system, identify remuneration inequities, and propose an AI-based meritocracy model to improve transparency and accountability. Through a systematic literature review of global and local sources, the study identifies objective key performance indicators (KPIs) and develops an AI-based conceptual framework for equitable distribution of remuneration, drawing on successful practices from countries such as the UK and Singapore. The proposed model integrates AI technologies such as machine learning and predictive analytics to optimize recruitment, performance monitoring and incentive allocation while addressing ethical concerns such as algorithmic bias and data privacy. This AI-based approach aims to increase healthcare worker motivation, reduce turnover, and improve service quality in Indonesian hospitals, with recommendations for phased implementation and strong governance to ensure ethical implementation.

The Effect of Stock Trading Volume, Leverage, and Dividend Policy on Stock Price Volatility

Yasir Maulana, Dede Rismawati, Disman, Dodi — Wed, 27 Aug 2025 11:21:17 +0000

This paper intends to explore how trading volume, financial leverage, and dividend distribution strategies influence fluctuations in stock prices. The study utilized a quantitative approach, incorporating both descriptive and verification analyses. Out of 44 listed companies, a purposive sampling technique yielded a sample of 12 firms observed over a five-year timeframe. Findings reveal that trading volume, leverage, and dividend policy collectively contribute to stock price variability. Moreover, each of these variables individually exerts a positive and statistically significant impact. These insights may serve as a reference for prospective investors considering equity investments, highlighting the importance of understanding price volatility to anticipate market trends. Recognizing these fluctuation patterns enables more informed and strategic investment decisions, while also helping investors to manage potential financial risks effectively.

Strategy of the National Narcotics Agency of North Sumatera in Effort to Prevent Drug Abuse in Medan City

Hanafi Abfandi, Wiro Oktavius Ginting — Wed, 27 Aug 2025 11:20:48 +0000

Drug abuse and distribution remain critical challenges in Indonesia, with Medan City experiencing notably high case rates. This research responds to the growing urgency for effective governmental intervention. The study explores the implementation of preventive strategies by the National Narcotics Agency of North Sumatra in addressing drug abuse in Medan. Using a qualitative research design, data were collected over three months through observation, document analysis, and interviews with five purposively selected respondents. The study employs the strategic implementation framework of Hunger and Wheelen, focusing on program, budget, and procedural indicators. Results show that the agency has initiated various preventive measures, including awareness campaigns, counseling sessions, urine testing, technical training, and the development of drug-free sub-districts. Budget planning is managed effectively, with national funds allocated through detailed operational plans, while procedures are followed consistently to ensure structured program execution. Additionally, the reach of these initiatives remains suboptimal, primarily due to resource constraints. This study contributes to the literature by applying a managerial strategy lens to public drug prevention. The study underscores the necessity to increase resources, expand personnel, and establish a dedicated National Narcotics Agency office in Medan to enhance future prevention efforts.

Implementation of Educational Supervision in Improving Learning Quality

Hidayat Hidayat, Ai Citra Susanti, Cucu Juwariah, Dini Astuti — Wed, 27 Aug 2025 11:19:34 +0000

This research aims to describe the implementation of the educational supervision program in improving the quality of learning at SMPN 1 Ibun, Bandung Regency, through the PDCA (Plan-Do-Check-Act) approach. The research approach used is qualitative with a qualitative descriptive method. Data collection techniques include observation, in-depth interviews, and documentation. The results show that the supervision program is implemented systematically through four stages: planning, execution, evaluation, and follow-up. The planning stage involves teachers in preparing schedules and supervision instruments. In the execution stage, supervision is conducted collaboratively through classroom observation and reflective discussions. Evaluation is based on learning data and teacher reflections, which are then followed by corrective actions in the form of training and mentoring. The entire PDCA-based supervision process has proven effective in improving teachers' competencies, the quality of learning, and a reflective culture in the school environment.

Keywords: Educational Supervision, Learning Quality, PDCA, Teacher