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Erni Susanty Tahir; Aris Prio Agus Santoso; Aryono Aryono; Anindya Rizqita Salsabila

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Malpractice in dental health services has become a complex legal issue as public awareness of service quality and patient rights continues to increase. The enactment of Law Number 17 of 2023 on Health introduces important changes in regulating the legal accountability of medical personnel, including dentists, particularly in relation to criminal liability for malpractice. This study analyzes the forms of dental malpractice and the criminal responsibility of dentists under the new Health Law. The research uses an empirical legal method with sociological and statutory approaches. Data were obtained through interviews and a review of relevant legislation, legal doctrines, and court decisions. The results show that dental malpractice can arise from negligence, failure to comply with professional standards, violations of standard operating procedures, and the absence or disregard of informed consent. Law Number 17 of 2023 stipulates that criminal liability for dentists can only be applied after a recommendation from the Professional Discipline Board, ensuring a clear distinction between inherent medical risks and professional misconduct. This framework is designed to provide balanced legal protection for both patients and dentists while strengthening legal certainty in malpractice case resolution. Consequently, dentists must understand professional standards and criminal liability mechanisms to practice responsibly and professionally.

M. Syafri; Nurmaliana Sari Siregar

Jurnal Transformasi Bisnis Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This paper aims to find out the process of issuing permits for checking and unloading cargo outside the customs area at the customs and excise office, this application must have a permit that must be fulfilled to be managed by the agent, because the implementation of checking and unloading cargo outside the designated area without obtaining a permit can be subject to criminal sanctions as regulated in Article 102 letter (b) of Law Number 17 of 2006 concerning Customs Due to port congestion, ships can dock outside the customs area (out custom area) by fulfilling certain requirements and following the procedures set by the Customs and Excise authorities. in managing permits, agents often encounter obstacles or constraints when issuing permits that are detrimental to certain parties. Therefore, the responsible party of PT. Bahari Eka Nusantara Belawan branch must coordinate and have accurate accuracy in the process of issuing this permit. The role of PT. Bahari Eka Nusantara Belawan branch is very important for parties who participate in the process of managing permits outside this area. This permit is crucial to avoid criminal charges against those responsible for checking and unloading outside the customs area. It can be concluded that there are still obstacles or errors in data input that can cause delays in approval of permits for checking and unloading outside the customs area.

Shafri Nur Julianto; Afni Nooraini

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the effectiveness of the SIPELANDUKILAT program (Population Administration Service System for Border and Remote Areas) in improving population administration services in rural and remote areas of Tanjung Palas Timur District, Bulungan Regency, North Kalimantan Province. Using qualitative descriptive methods with an inductive approach, data were collected through interviews with 10 informants, direct observation, and documentation. The theoretical framework employs Siagian's (2011) effectiveness theory, assessed through four dimensions: human resources, funds, facilities and infrastructure; quantity and quality of services; time; and procedures. Findings indicate that the program has not yet reached full effectiveness, particularly due to the absence of specialized training for operators, inadequate facilities and infrastructure, and the transition from the distributed SIAK system to a centralized SIAK system that rendered offline recording equipment unusable. Supporting factors include qualified human resources, assistance from the Provincial Civil Registry Office, and high community participation. The study recommends that Bulungan Regency accelerate adaptation to the centralized SIAK system, improve facilities and infrastructure, and strengthen inter-agency cooperation to optimize population administration services in remote areas.

Safaruddin Safaruddin; Defi Pujianto; Kadarsih Kadarsih

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Occupational Safety and Health (OSH) is a fundamental competence required by vocational school students before entering workplace practice, particularly due to their high exposure to practical activities involving tools, machines, and work procedures with potential risks. This community service activity aimed to provide OSH training for students of SMK Negeri 3 Ogan Komering Ulu as part of their preparation for workplace practice. The activity was conducted using a seminar and case study approach involving 40 vocational students. The implementation stages included preliminary needs analysis, training delivery through structured material sessions and interactive discussions, and post-training evaluation using participant feedback instruments. The training materials covered formal OSH regulations, basic OSH principles, risk mitigation, personal protective equipment, and the relevance of OSH competencies in industrial work environments. The results indicated that participants demonstrated improved understanding of OSH obligations, awareness of workplace risk prevention, and readiness to apply OSH principles during practical learning activities. This community service activity contributes to strengthening students’ preparedness for workplace practice by fostering early awareness of occupational safety culture within the vocational education context.

Firda Berlianti; Lucky Al Hafzy

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study, entitled "Analysis of the Application of Sharia Economic Principles in Nuris Medika Fund Management," aims to analyze the extent to which Sharia economic principles are applied in the fund management system at the Nuris Medika healthcare institution. Sharia economic principles emphasize justice, transparency, mutual assistance (ta'awun), and the prohibition of riba (usury), gharar (gharar), and maysir (gambling). This study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, field observations, and documentation of managers and related parties at Nuris Medika. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The research results indicate that fund management at Nuris Medika largely adheres to Islamic economic principles, particularly in terms of transparency in fund use, social responsibility, and the implementation of an interest-free system in internal financial transactions. However, several aspects still need to be strengthened, such as the development of more systematic Sharia-based standard operating procedures (SOPs) and increasing Sharia economic literacy among all institution managers. Overall, the implementation of Islamic economic principles at Nuris Medika can be categorized as good and has the potential to become a model for financial management in Islamic boarding school-based healthcare institutions based on Islamic values.

Nabila Mutia Syifa; Dinda Alya Nazwa. S; Yoga Prawira Rukmana; Abdul Rahman Sofyan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The rapid growth of Sharia-based e-commerce reflects the increasing demand among Muslim consumers for transactions that comply with Islamic principles. However, digital transaction practices still raise various concerns, particularly regarding the clarity of contracts (akad), payment security, and information transparency. This study aims to explain Muslim consumers’ perceptions of the application of the legal maxim al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce transactions, with a focus on students of the State Islamic University of North Sumatra. This research employs a descriptive qualitative approach, using in-depth interviews with 10 informants as the primary data source, supported by questionnaire data to identify general tendencies in respondents’ perceptions. The findings reveal that although most respondents understand the maxim theoretically, they have not been able to apply it effectively in digital transaction contexts. The uncertainties experienced by respondents are predominantly triggered by technical factors, such as delays in payment confirmation, rather than shakk in the fiqh sense. Moreover, limited understanding of digital contract mechanisms contributes to uncertainty regarding the moment when a contract is considered legally valid. Information transparency emerges as a key factor in fostering yaqīn, particularly in relation to the clarity of product descriptions and transaction procedures. This study concludes that the application of al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce remains suboptimal due to limited digital fiqh literacy and insufficient technological reliability, highlighting the need for enhanced digital muamalah education and improved information quality on Sharia e-commerce platform.

Adhe Fadli Farhan; Eki Darmawan; Kustiawan Kustiawan; Yudhanto Satyagraha Adiputra; Erta Kurnia Sapitri +2 more

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study evaluates the effectiveness of the SOSEK MALINDO (Malaysian-Indonesian Socio-Economic) regional collaboration program in addressing human trafficking, coordinated by the Regional Border Management Agency (BPPD) of the Riau Islands Province (Kepri). The Riau Islands Province, which borders Malaysia and Singapore, is a strategic entry point vulnerable to transnational crimes, including human trafficking. The main factors driving the people of Kepri to choose illegal routes to become Indonesian Migrant Workers (TKI) to Malaysia are economic pressure, limited job opportunities, attractive promises from brokers (tekong), complex and expensive official bureaucracy, and a lack of accurate information about official procedures. This situation is exploited by human trafficking networks through hidden routes, illegal ports, and methods of illegal labor and sexual exploitation. Although SOSEK MALINDO aims to improve the socio-economic welfare of communities in border areas and indirectly functions to reduce vulnerability to human trafficking, this program does not specifically make human trafficking its main focus. The BPPD plays a very important role as a liaison in cooperation with the Indonesian National Police, Immigration, and BP3MI for prevention and supervision. However, the BPPD faces challenges such as limited funding, overlapping authority between institutions, and a lack of accurate data on human trafficking. Strategic recommendations include making human trafficking a primary focus of the SOSEK MALINDO forum agenda, establishing a dedicated cross-border human trafficking task force, strengthening the BPPD's role in coordination and information gathering, and involving local communities, NGOs, and international organizations in mitigation efforts.

Dyah Mustika Wardani; Lilik Edi Saputro; Nova Yudha Andriansyah Putra; Gilang Fahreza

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Kali Baru Lake is a community-based pilot tourism destination in Bekasi City managed by the Kali Baru Tourism Awareness Group (Pokdarwis Danau Indah Kalibaru). Preliminary observations indicate that destination management still faces limited human resource capacity, inadequate safety facilities, and the absence of a structured risk management document as a governance instrument. This community service program aims to strengthen the institutional capacity of the Pokdarwis through assistance in developing a risk management document, tourism safety training, formulation of operational standard operating procedures (SOPs), and enhancement of risk communication. The implementation method applied a participatory approach consisting of initial assessment, training, document development workshops, implementation of safety-supporting facilities, and evaluation. The results show the completion of a risk management document based on hazard identification and mitigation, the establishment of several safety and operational SOPs, the availability of risk communication media, and improved knowledge and skills of Pokdarwis members in managing sustainable tourism destinations. This program contributes to strengthening destination governance professionalism, enhancing tourism safety, and improving the readiness of Kali Baru Lake as a safe and sustainable community-based tourism destination.

Wilujeng Prihatin; Amirul Mustofa; Eny Haryati

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research aims to analyze the implementation of social rehabilitation programs for persons with physical disabilities at the Social Affairs Office of Pasuruan City, East Java. Persons with physical disabilities face various challenges in accessing public services and participating in social life, thus requiring comprehensive rehabilitation programs. Using the implementation theory of George C. Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach with data collection through in-depth interviews, participant observation, and documentation study. Informants include officials from the Social Affairs Office, rehabilitation program staff, persons with physical disabilities as program beneficiaries, and community members. The results indicate that the implementation of social rehabilitation programs has been running according to established procedures, including physical rehabilitation services, vocational training, and social assistance provision. However, several obstacles were identified, including limited budget allocation, inadequate accessibility of rehabilitation facilities, shortage of trained social workers, and lack of public awareness regarding disability issues. The program has successfully provided assistive devices to 85 beneficiaries and vocational training to 60 persons with physical disabilities in 2023. This study recommends strengthening coordination between related agencies, increasing budget allocation, improving facility accessibility, and conducting socialization to enhance community participation in supporting persons with physical disabilities.  

Aang Kunaifi; Indah Friska; Syamsul Hidayat

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to conduct a pilot evaluation of employee performance in the Raw Material Warehouse Section at PT. IKPP Serang Mill using a checklist-based performance appraisal model. Performance evaluation is a crucial aspect in ensuring the smooth operation of raw material warehouses, which involve a high level of occupational risk and have a direct impact on the continuity of the production process. The checklist method is applied because it integrates quantitative assessment through scoring results with qualitative evaluation in the form of behavioral feedback. This study employs a qualitative descriptive approach supported by quantitative data obtained from performance assessments of ten employees holding various positions, including forklift operators, checkers, shift administrators, and shift supervisors. The results indicate that employee performance falls within a diverse spectrum, categorized as “performance” and “need to improve,” influenced by compliance with standard operating procedures (SOPs), work discipline, communication, and awareness of occupational health and safety (OHS). The findings also demonstrate that the checklist-based model is effective in identifying performance gaps and serves as a basis for formulating improvement actions such as coaching, OHS training, promotions, and administrative sanctions. This study concludes that the checklist model functions not only as an administrative evaluation tool but also as a strategic instrument for human resource development and sustainable organizational performance improvement.

Arnof Arlandy; Lintang Luqman; Feline Ananta; Faradila Izzaty Yuyen; Intan Mutiara Putri

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Postoperative pain is a prevalent condition encountered by patients after surgical interventions and may negatively influence physical recovery as well as psychological well-being when inadequately managed. Conventional pain management strategies that primarily depend on pharmacological agents may lead to undesirable side effects, thereby emphasizing the importance of complementary non-pharmacological approaches. One intervention increasingly applied in nursing care is guided imagery. This review aimed to systematically evaluate the effectiveness of guided imagery in alleviating pain intensity among postoperative patients. A scoping review methodology was employed, with article identification guided by the PICO framework across national and international academic databases. Eligible studies included full-text research articles published within the past five years, written in either Indonesian or English, and specifically examining the use of guided imagery in postoperative settings. A total of ten studies met the inclusion criteria and were subjected to in-depth analysis. The results consistently demonstrated a significant reduction in pain intensity following the implementation of guided imagery across various surgical procedures, including cesarean delivery, appendectomy, fracture surgery, cholelithiasis, and abdominal operations. The intervention, delivered for 10–20 minutes per session, effectively reduced pain levels from moderate to severe to mild, with statistically significant outcomes (p < 0.05). Moreover, guided imagery was found to enhance patient relaxation, comfort, and psychological stability. These findings indicate that guided imagery represents a safe and effective non-pharmacological nursing intervention that can be integrated into evidence-based postoperative pain management.  

Sugiono Sugiono; Nihayatus Sholichah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research aims to analyze the implementation of social rehabilitation programs for persons with physical disabilities at the Social Affairs Office of Pasuruan City, East Java. Persons with physical disabilities face various challenges in accessing public services and participating in social life, thus requiring comprehensive rehabilitation programs. Using the implementation theory of George C. Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach with data collection through in-depth interviews, participant observation, and documentation study. Informants include officials from the Social Affairs Office, rehabilitation program staff, persons with physical disabilities as program beneficiaries, and community members. The results indicate that the implementation of social rehabilitation programs has been running according to established procedures, including physical rehabilitation services, vocational training, and social assistance provision. However, several obstacles were identified, including limited budget allocation, inadequate accessibility of rehabilitation facilities, shortage of trained social workers, and lack of public awareness regarding disability issues. The program has successfully provided assistive devices to 85 beneficiaries and vocational training to 60 persons with physical disabilities in 2023. This study recommends strengthening coordination between related agencies, increasing budget allocation, improving facility accessibility, and conducting socialization to enhance community participation in supporting persons with physical disabilities.  

Iyus Tsaury; Mulyawan Safwandy Nugraha

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the management of educational facilities and infrastructure planning at Pesantren Miftahul Ulum Subang and its contribution to learning effectiveness. The research employed a qualitative approach with a case study design, using in-depth interviews, observations, and document analysis involving 19 participants, including the boarding school leader, teachers, students, and facilities managers. Data were analyzed thematically to identify patterns of facilities management and their impact on the learning process. The findings indicate that the needs analysis for facilities is not yet systematic and largely relies on informal reports. Facilities procurement is carried out gradually based on priority needs and available financial resources. Several facilities are underutilized due to the absence of standard operational procedures and limited supervision. The study also shows that the quality of facilities has a direct influence on learning effectiveness by enhancing classroom comfort and supporting instructional methods. It is concluded that structured and data-driven facilities planning is essential for improving the quality of learning in Islamic boarding schools.

Bagus Adi Pratama; Suyitno Suyitno; Aci Primartadi

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study aims to develop learning media for motorcycle hydraulic brake systems through three main aspects. First, it examines the development procedures covering the planning, design, and implementation stages. Second, it evaluates the feasibility of the developed media for Automotive Engineering Education students at Muhammadiyah University of Purworejo in terms of effectiveness, ease of use, content relevance, and visual and functional appeal. Third, the study analyzes the effect of the media on improving students’ learning motivation, including learning interest, active participation, and persistence in understanding automotive materials. The research employed a Research and Development (R&D) approach involving purposively selected students from the Automotive Engineering Education program. Data were collected using questionnaires to assess media feasibility and student responses. Data analysis consisted of a normality test, homogeneity test, and a t-test to identify significant differences between pre- and post-intervention learning outcomes. The results indicate that the developed learning media is feasible and effective, and has a positive impact on students’ learning motivation and learning outcomes at Muhammadiyah University of Purworejo.

Kuni Kyla Afifah; Khaila Dila Salwa; Daffa Al Dzaki; Andryani Andryani; Ayunda Larasati Sekarputri

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

In the contemporary era,many people have yet to fully comprehend or internalize the spiritual and social dimensions of prayer (shalat). As a result, shalat is often carried out merely as a routine obligation without deep reflection on its true purpose. In fact, shalat plays a significant role in shaping personal character and social behavior. This study employs a literature review approach by examining various sources, including books, academic journals, and educational articles that discuss the concept and significance of shalat as an act of worship. The findings indicate that a profound understanding of the inner meanings of shalat can foster self-awareness, self-control, and discipline. These values strongly contribute to the development of moral and ethical character. Furthermore, shalat reflects collective religiosity through its practices and procedures, symbolizing spiritual purification, reverence for God, and awareness of human limitations. Congregational prayer further emphasizes principles of unity, brotherhood, and equality, regardless of social status or background. In addition, shalat functions as a moral safeguard that prevents individuals from engaging in immoral and harmful actions. Therefore, shalat plays a crucial role not only in strengthening spiritual devotion but also in maintaining personal integrity and social harmony.

Riestiana Purwaji Putri; Riyono Riyono

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the role of the General Affairs (GA) Division in ensuring the effectiveness of administrative processes and facility management at PT. Panorama Indah Permai (Saloka Theme Park). The research was conducted during an internship program from September to December 2025, during which the researcher was directly involved in daily operational activities. Using a descriptive qualitative method, data were obtained through direct observation, administrative document analysis, and informal interviews with GA personnel. The results show that the GA Division functions as a critical support unit responsible for logistics management, documentation control, meeting room preparation, and operational vehicle administration. Several challenges were identified, including inconsistencies in documentation, high workload during peak operations, and limited digital integration. Despite these challenges, the GA Division plays a central role in coordinating with other departments to maintain workflow continuity. This study reinforces the relevance of operations management, office administration, facility management, and organizational communication theories in practical workplace settings. The findings imply that improving digital administrative systems, enhancing coordination mechanisms, and standardizing procedures could significantly strengthen GA performance and overall organizational efficiency.

Minanulloh Muhtadi; Siti Aimah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze human resource management (HRM) based on Islamic boarding school values ​​in strengthening educator professionalism and sustaining academic performance at MA Al-Amiriyyah Blokagung. The study focuses on the process of internalizing Islamic boarding school values ​​in HRM policies and practices and their implications for educator professionalism and the sustainability of the institution's academic quality. This study uses a qualitative approach with a case study design. Data collection was conducted through in-depth interviews with madrasah leaders and educators, observations of institutional practices, and documentation studies of policies and human resource development programs. Data analysis was conducted thematically through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic boarding school values ​​such as sincerity, service, discipline, exemplary behavior, and moral responsibility have been internalized normatively and practically in HRM policies, particularly in aspects of human resource planning, recruitment, coaching, and evaluation of educator performance. These values ​​shape educator professionalism that is not only based on pedagogical competence, but also an ethos of devotion and moral integrity. The human resource development and coaching system contributes to maintaining work motivation and consistent academic performance among educators. However, the internalization of Islamic boarding school values ​​still tends to be cultural and person-centered, and has not been fully institutionalized in written policies, standard procedures, and long-term strategic planning. Therefore, its sustainability remains dependent on leadership figures. The implications of this research emphasize the importance of strengthening the institutionalization of Islamic boarding school value-based human resource management (HRM) through formal policies, a sustainable human resource development system, and systematic managerial governance to ensure the sustainable maintenance of educator professionalism and the institution's academic performance.

Ido Pranata Nainggolan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but still face significant obstacles in intellectual property rights protection, particularly patents and trademarks. This study aims to analyse the legal aspects of patent and trademark registration for MSMEs based on the Indonesian legal framework, with a focus on the implementation of Law No. 28 of 2014 on Copyright and related intellectual property regulations. The research method uses a normative legal approach with a literature analysis of legislation, scientific journals, and the latest statistical data. The results of the study show that the level of patent and trademark registration by MSMEs in Indonesia is still very low, with only 2.3% of MSMEs having registered their trademarks in 2023. The main obstacles include limited legal understanding, high registration costs, complex administrative procedures, and a lack of socialisation. This study recommends simplifying regulations, subsidising registration costs, improving legal education, and strengthening synergy between the government, academics, and MSME actors to improve the protection of intellectual property rights in the MSME sector in Indonesia.

Khaeru Nazwa; Bunga Khansa Tikwana; Safira, Adria; Andriyani Andriyani; Wahdi Sayuti +1 more

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study discusses fiqh ibadah as an important branch of fiqh that regulates the procedures for performing worship in accordance with Islamic law. The main objective of this study is to clarify the basic concepts of law, principles, and scope of worship in Islam so that its implementation is in accordance with sharia provisions. The data sources consist of primary literature (the Qur'an and Hadith) by analyzing scientific works from Google Scholar from 2018 to 2025 sourced from Indonesian and English journals. This study systematically describes the meaning of fiqh ibadah, sharia, and the legal basis derived from the Qur'an, sunnah, ijma, and qiyas. It includes complete arguments such as istihsan, maslahah, and urf. The discussion also covers the principles of ibadah mahdhah, which emphasize the necessity of evidence in its implementation to prevent bid'ah practices. The scope of fiqh ibadah focuses on four main acts of worship, namely prayer, zakat, fasting, and hajj, which have specific provisions in sharia. In addition, it also discusses the essence and purpose of worship, which shows that worship is a form of submission and love of a servant to Allah SWT and the main purpose of human creation. Through an understanding of fiqh worship, Muslims are expected to be able to perform worship correctly, validly, and accepted by Allah SWT, as well as a means of achieving benefit and happiness in this world and the hereafter.

Ivan Erlangga; Ika Ismatul Hawa; Miftha Aulia Rahma; Naysya Indriamy; Eka Indah Trisnawati +2 more

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.