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Nadia Putri Sabrina; Sri Trisnaningsih

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of e-commerce and digital financial services has changed consumer behavior, particularly among Generation Z. One emerging innovation is the Paylater service, which offers convenience and flexibility in transactions. While providing easy access, the use of Paylater also has the potential to increase consumer behavior and impulsive purchases. This study aims to analyze the role of financial literacy and lifestyle in the use of Paylater services among Generation Z through the Systematic Literature Review (SLR) method. A total of ten scientific articles published in the last five years were analyzed to examine the relationship between financial literacy, lifestyle, and Paylater usage behavior. The results show that financial literacy has an inconsistent influence and tends to act as a controlling factor, while a consumptive and hedonistic lifestyle is the dominant factor driving Paylater use. In addition, behavioral factors such as impulsive purchases and technological convenience also strengthen the tendency to use these services. This study concludes that increasing financial literacy balanced with controlling a consumptive lifestyle is very influential in encouraging the wise and sustainable use of Paylater.

Widodo Wibisono; Sri Heneng Prasastono

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of Artificial Intelligence (AI) technology has significantly changed strategy and decision making in marketing management. However, the massive use of AI raises new challenges regarding ethics, transparency and governance. This research aims to analyze the impact of using AI, especially recommender systems and large language models (LLMs), on the effectiveness of marketing decisions, as well as the role of AI governance in controlling emerging ethical issues. The research method uses a quantitative approach with Structural Equation Modeling (SEM) analysis of data collected from 250 marketing professionals in Indonesia. The research results show that the use of AI has a significant positive effect on the effectiveness of marketing decisions (β=0.62, p<0.001), but also raises ethical issues (β=0.48, p<0.01). Ethical issues were proven to reduce the effectiveness of marketing decisions (β=-0.31, p<0.05), while good AI governance was able to moderate the negative impact of ethical issues (β=0.27, p<0.05). These findings underscore the importance of AI governance in building effective and ethical marketing systems.

Martono Martono

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Stock monitoring is a critical phase that must be performed regularly to maintain the accuracy and efficiency of inventory management. Continuous monitoring ensures that all items remain under proper oversight, thereby making stock management processes simpler, more controlled, and highly accurate. PT XYZ operates in the general contracting sector and provides a range of services, including land transportation, crude oil rental, heavy equipment and light vehicle rental, material supply, and well maintenance services. At present, stock monitoring at PT XYZ still relies on a general-purpose application designed solely for numerical calculations. This approach leads to several limitations in the current system, most notably the lack of a login feature and the requirement to recreate reports using a separate application. Based on these problems, this research aims to design a prototype of a stock monitoring information system at PT XYZ. The system is developed using the waterfall development model and documented using use case diagrams. The main output of this study is a prototype information system that allows users to change their own password, perform CRUD operations on data entities including users, items, categories, brands, units, vehicles, suppliers, incoming goods, and outgoing goods, generate various reports related to inventory/stock at PT XYZ.

Muhamad Sandi Pratama; Nizirwan Anwar

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research is motivated by the problem of uneven bandwidth distribution in hotspot internet services at Oey Alycia Resto & Cafe, which negatively affects connection quality for users. The purpose of this study is to design and implement a bandwidth limitation-based hotspot internet system by applying a Fair Usage Policy (FUP) using Mikrotik devices, in order to achieve fair and efficient internet access distribution. The research method includes network requirement analysis, network topology design, Mikrotik RouterOS configuration, and system performance testing through direct observation and user questionnaires. The system implementation involves hotspot user authentication, per-user bandwidth allocation, and automatic speed reduction when data usage exceeds the predefined FUP threshold. The results show that the implemented system effectively limits excessive bandwidth usage by individual users, improves network stability, and ensures equitable internet access for all hotspot users. Furthermore, questionnaire results indicate positive user responses regarding improved internet service quality after the application of FUP. This research implies that the proposed system enhances the effectiveness of hotspot bandwidth management and can serve as a practical solution for public network administrators in optimizing bandwidth usage in a fair and controlled manner.

Muhammad Syaiful Anwar; Sri Trisnaningsih

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The result of the review indicate a significant correlation between internal control and whisteblowing system in efforts to prevent fraud in organizations in Indonesia. Internal control has a positive effect on fraud prevention efforts. Meanwhile, the whistleblowing system serves as a secure reporting mechanism, although several previuos studies show inconsistent result regarding its influence. The implication of this study highlights the importance of implementing effective internal control supported by an optimal whistleblowing system to enhance fraud prevention efforts within an organization.

Chyntia Farah Agustine; Azmil Hanafia Risqi; Ikhwan Edi Nasution; Nur Aisyah Fitri; Masyitah Noviyanti

Publikasi Para ahli Bahasa dan Sastra Inggris 2026 Asosiasi Periset Bahasa Sastra Indonesia

Working memory (WM) has been extensively studied as a cognitive factor influencing second language acquisition (SLA), but many studies treat it as a static, trait-like capacity. This approach provides limited insight into how WM works across different stages of development, proficiency levels, and learning contexts. This article combines theoretical and empirical research on working memory in SLA from a dynamic and developmental perspective, analyzing how the influence of WM varies over time and interacts with other cognitive and contextual factors. Referencing Baddeley's multicomponent model, complex dynamic systems theory, and longitudinal research, this article examines evidence regarding the role of WM in various language domains, including vocabulary learning, grammar processing, and language production. It also investigates how WM works differently at various proficiency levels and developmental periods, from childhood to adulthood. Evidence suggests that WM plays a very strong role in the early stages of learning when processing is effortful and controlled, but becomes less central as linguistic knowledge becomes automated. The relationship between WM and SLA appears to be bidirectional, with sustained language learning contributing to the development of specific WM components, particularly executive control. The influence of WM varies significantly based on task characteristics, teaching context, and learner profiles. Understanding WM as a dynamic resource rather than a fixed constraint has important pedagogical implications. Instructions that manage cognitive load, provide support, and encourage metacognitive awareness can help learners with diverse cognitive profiles. A developmental approach in WM research requires longitudinal designs and task-aligned methodologies to capture changes over time, thereby advancing theory and practice in SLA.

Huban Kabir; Ari Ajibekti Masriwilaga; Refiana Ogam Panjabar Alamsyah; Nana Suryana

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

Water is an essential need for all living things on Earth to support various vital biological processes. Without water, life cannot exist because of its role as a solvent, nutrient transport medium, and temperature regulator. Water in nature does come from various sources such as rivers, lakes, rain, and groundwater, which are not all clear because they are contaminated with particles or other substances, in contrast to mountain springs which are often purer. In this study, a water filtration system was created aimed at making turbid water purify to be suitable for use by assessing the NTU (Nephelometric Turbidity Unit) of turbid water due to suspended particles such as mud or sediment, thus producing clear water suitable for use for household or irrigation purposes. The use of two Siemens S7-1200 PLCs as controllers in the water filtration system is a reliable redundant approach to automate mechanisms such as pump, valve, and NTU sensor settings. PLC 1 is used for the filtration system and PLC 2 is used for the water distribution system. The water distribution process uses a DC pump that runs when it receives input from the water level sensor in the raw water tank and clean water tank. The water filtration process has three main stages: reading the water turbidity level using a turbidity sensor, regulating the water flow rate using a solenoid valve, and filtering the water using filter media. The system's operation can be monitored and controlled through a SCADA system. Both PLCs are connected using an OPC server for communication between the PLC and SCADA. The OPC server sends data from the PLC to the Wonderware InTouch application as the SCADA system. To monitor and control the SCADA system, users must log in to access the system.

Vina Safitri; Kristiana Sri Utami

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

This study aims to analyze the quality of granulated sugar products at PT Madukismo Yogyakarta using the Six Sigma methodology through the DMAIC approach (Define, Measure, Analyze, Improve, and Control). The main problems identified involve high variations in product quality and significant defects, particularly related to moisture content (less dry) and off-color products. Production and defect data from May 2023 to September 2024 were used to calculate DPMO and sigma levels as indicators of process performance. The results show that the sigma level ranges from 4.48 to 5.03, with the highest DPMO recorded at 1,456.76 and the lowest at 205.55, indicating that the process has not yet achieved Six Sigma performance. Pareto analysis reveals that color defects (58.4%) contribute the most to overall defects. The Fishbone diagram analysis indicates that defect causes originate from factors related to manpower, method, material, machine, measurement, and environment. Improvement recommendations include digitalizing monitoring systems, enhancing SOPs, upgrading operator competencies, modernizing machinery, improving raw material management, and strengthening environmental control systems. These improvements are expected to reduce DPMO to below 500 and increase the sigma level to at least 5.2. This study concludes that the Six Sigma approach is effective in identifying quality issues and formulating strategies to improve the quality of granulated sugar products at PT Madukismo.

Aziz Herdiansyah; Fatkur Rohman Kafrawi; Himawan Wismanadi; Dita Yuliastrid

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Basketball requires mastery of basic technical skills and supportive physical conditions, including agility, which plays a crucial role in dribbling control and game effectiveness. In the extracurricular activities of Stepa Basketball Madiun, agility training has not been applied systematically, necessitating effective training methods to enhance athletes’ abilities. This study aimed to examine the effects of zig-zag run and shuttle run exercises on athletes’ agility and to compare the effectiveness of both exercises. A numerical methodology utilizing a pre-experimental One-Group Pretest–Posttest framework was implemented. The participants comprised 12 athletes between 13 and 15 years of age, who were allocated into two intervention groups. Data were collected using the Edgren Side Step Test before and after six weeks of training, conducted three times per week, and analyzed using t-tests. The results indicated that both exercises significantly improved athletes’ agility, with shuttle run showing a slightly greater improvement than zig-zag run. These findings reinforce the concept that agility can be enhanced through structured training emphasizing directional changes and speed, and provide practical implications for coaches to integrate shuttle run and zig-zag run exercises in training programs to optimize athletes’ performance.

Adi Prihanisetyo; Ugroseno Damara Prasadhana Handoyo; Susanti Susanti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

Muzakki Ayatulloh GH; Nur’ainy Agmilya Sasmitha; Rahayu Sri Utami

Pemuliaan Keadilan 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study discusses the function of corporate criminal liability for State-Owned Enterprises (SOEs), particularly SOEs, by examining a case of corruption in the sale of commodities at Perum Bulog Jakarta in 2022-2023, which caused financial losses to the state amounting to approximately IDR 7.192 billion. This case illustrates the abuse of authority by SOE officials, which not only reflects individual violations but also is a symptom of weaknesses in the culture of internal control and compliance in state-owned companies. The purpose of this study is to examine the regulation and application of the principle of corporate criminal liability in State-Owned Enterprises (SOEs) with reference to Law Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes, the latest Criminal Code (Law Number 1 of 2023), and Supreme Court Regulation Number 13 of 2016. The method used is normative legal research with a juridical approach, which focuses on the review of legislation, the concept of corporate criminal liability, and the analysis of related court decisions. The results of the study show that acts of corruption involving Bulog have fulfilled the elements of corporate criminal liability, because they were carried out in the exercise of official authority and were intended for the benefit of the institution. The application of the provisions in the new Criminal Code, particularly Articles 45 to 47 and Article 118, confirms the position of corporations as legal subjects in the criminal law system. The implications of this research highlight the need to strengthen the Good Corporate Governance (GCG) system in SOEs and the need for consistent enforcement of corporate criminal liability by law enforcement officials to ensure justice, transparency, and the prevention of structural corruption in Indonesia.  

Agres Ade Laksamana; Sri Kamariyah; Ika Devy Pramudiana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the strategic management of disaster services in handling flood-affected communities in Surabaya City. This study uses a qualitative descriptive approach with an analytical framework of strategic management theory according to Wheelen and Hunger (2008), which includes four main stages: environmental observation, strategy formulation, strategy implementation, and evaluation and control. Data were obtained through documentation studies, field observations, and secondary data searches from official reports from the Regional Disaster Management Agency (BPBD), the Central Statistics Agency (BPS), and relevant online sources. The results show that the BPBD of East Java Province has implemented a systematic strategic management cycle in disaster services. During the environmental observation stage, the BPBD was able to identify the main threat in the form of the dominance of hydrometeorological disasters, particularly floods. During the strategy formulation stage, the BPBD established a mission, objectives, and strategic policies focused on disaster risk reduction, increasing community preparedness, and strengthening cross-sectoral coordination. Strategy implementation is realized through mitigation, preparedness, and emergency response programs, as well as the utilization of early warning systems and command centers. Meanwhile, evaluation and control are carried out continuously through monitoring disaster events and adjusting policies based on actual conditions in the field. The flood-affected community management strategy demonstrates a responsive and collaborative approach, despite still facing structural challenges such as tidal flooding and limited drainage infrastructure. This study concludes that implementing strategic management based on the theory of Wheelen and Hunger (2008) can improve the effectiveness of disaster services, but requires strengthening long-term mitigation and community empowerment.

Maximilian Edward Tjang; Timothy Arthur Harrison; Fanny Indarto

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Public health is a crucial aspect of national development and is influenced by dietary consumption patterns. In Indonesia, the consumption of preserved foods has increased alongside lifestyle changes, economic conditions, and access to processed and packaged foods. Although preservatives function to extend shelf life, their improper use particularly hazardous substances such as formaldehyde, borax, and rhodamine B can have adverse health effects. This study aims to identify the factors contributing to high preserved food consumption, analyze their impact on public health, and examine weaknesses in Indonesia’s food monitoring system. The research employs a qualitative method through a literature review of scientific articles, reference books, and official reports from the National Agency of Drug and Food Control and the Ministry of Health. The findings indicate that preserved food consumption is influenced by a preference for convenience, economic constraints, and limited public knowledge of nutrition and food safety. Health impacts include digestive disorders, decreased immunity, impaired organ function, and an increased risk of chronic diseases. In addition, limited resources and weak law enforcement contribute to suboptimal food supervision. Therefore, strengthening regulatory oversight, enhancing public education, and promoting cross-sector collaboration are necessary to achieve a safe and healthy food system.

Yulanda Puspita Reni; Putri Nada Sari; Syamsul Hidayat

JURNAL RISET MANAJEMEN DAN EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to test employee performance evaluation at PT. Nikomas Gemilang, Nike Division, using the Critical Incident Technique (CIT) method. This method was chosen to explore critical incidents that affect employee performance, both positively and negatively, within the context of their work. This study used a qualitative approach with data collection techniques in the form of in-depth interviews with employees from various departments, such as Chemical Quality Control, Outsole Operators, Line Supervisors, the Chemical QC Department, and Admin. The results showed that positive incidents involving promotions and training contributed to improved performance, while negative incidents were more related to operational challenges that required improvement through training. This study provides insight into the importance of critical incident management in employee performance evaluation and provides recommendations for improving the training and promotion system at PT. Nikomas Gemilang.

Hari Mulia; Suca Rusdian; Junaedi Junaedi; Andri Muhamad Nuroni; Mia Kusmiati +4 more

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This study analyzes the strategic role of quality-based marketing models in enhancing the competitiveness of kombucha products, with a specific focus on Rumah SCOBY DBA, produced by the Yayasan Dharma Bintang Akademia. By integrating Total Quality Management (TQM), Quality Assurance (QA), and Quality Control (QC), the research explores how quality-driven frameworks contribute to marketing effectiveness, consumer trust, brand positioning, and sustainable performance in the functional beverage industry. Employing a Systematic Literature Review (SLR) combined with conceptual analysis, the study systematically examined publications from 2015 to 2025 across leading academic databases, focusing on themes of quality management, functional beverage marketing, kombucha production, consumer behavior, and digital strategies. The findings reveal that product quality—characterized by fermentation stability, microbiological safety, and nutritional consistency—serves as the primary driver of consumer purchase intention. Process quality, through standardized SOPs, hygiene protocols, and traceability systems, reinforces credibility, while service quality, including transparent labeling, health education, and digital engagement, strengthens brand trust. Integrating TQM principles into marketing fosters consumer loyalty, differentiates brands in competitive markets, and supports long-term sustainability. This study provides practical guidance for producers, community-based enterprises, and policymakers to adopt quality-driven marketing models, offering a novel conceptual framework tailored to kombucha products and mapping future research directions in functional beverage innovation.

Bari Candramedi

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The investigation stage constitutes a crucial phase in the criminal justice system, as it determines the direction and quality of subsequent law enforcement processes. Within the context of Indonesian criminal procedural law, the Criminal Procedure Code (Kitab Undang-Undang Hukum Acara Pidana/KUHAP) grants extensive authority to law enforcement officials, particularly investigators, in order to ensure the effective disclosure of criminal offenses. However, such dominance of authority has the potential to create an imbalance between the interest of law enforcement effectiveness and the protection of human rights, especially when it is not accompanied by adequate mechanisms of limitation and oversight. This study aims to critically analyze the dominance of law enforcement authority at the investigation stage and its implications for law enforcement effectiveness and the potential for abuse of power. The research employs normative legal research using statutory and conceptual approaches, supported by qualitative analysis of legal doctrines, legislation, and relevant academic literature. The findings indicate that while the dominance of investigative authority does contribute to the effectiveness of investigations, it simultaneously creates opportunities for abuse of power due to weak internal and external oversight mechanisms. This condition results in the erosion of the principles of due process of law and the protection of suspects’ rights within the criminal justice system. Therefore, this study emphasizes the need to strengthen judicial control mechanisms, enhance the accountability of law enforcement officials, and reform criminal procedural law in order to achieve a balance between effective law enforcement and the protection of human rights within a democratic rule-of-law state.

Tasya Aprilia Pubioganda; Oktafany Oktafany; Citra Yuliyanda Pardilawati

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Hypertension is a chronic condition that requires long-term management due to its strong association with an increased risk of serious complications when blood pressure is not adequately controlled. One of the key factors influencing the success of hypertension management is patient adherence to antihypertensive medication. However, suboptimal adherence remains a common problem and may lead to poor therapeutic outcomes. This literature review aimed to examine the relationship between adherence to antihypertensive medication and blood pressure control among patients with hypertension. A systematic search of the literature was conducted using the PubMed and Google Scholar databases with relevant keywords combined through Boolean operators. The selected articles were screened based on predefined inclusion and exclusion criteria, including original research articles published within the last ten years, accessible in full text, and addressing the association between medication adherence and blood pressure in hypertensive patients. The findings of the reviewed studies indicate that most articles reported a significant relationship between medication adherence and blood pressure levels. Patients with higher adherence to antihypertensive therapy tended to achieve better blood pressure control compared to those with lower adherence. Although variations in the strength of the reported associations were observed across studies, the overall direction of the relationship was consistent. These results suggest that adherence to antihypertensive medication plays an essential role in achieving optimal blood pressure control. Therefore, this review highlights the importance of continuous efforts to improve patient adherence as part of effective hypertension management strategies aimed at reducing the risk of long-term complications.

Andri Saputra; Yuniansyah Yuniansyah

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Training on a Bluetooth-based lighting control system with Arduino Uno for students of SMA Xaverius 3 Palembang is one of the community service activities carried out by lecturers from the Palcomtech Institute of Technology and Business and lecturers from Lembah Dempo University. The purpose of this activity is to increase students' knowledge and abilities to utilize Arduino Uno for lighting control. The activity was carried out on Tuesday, November 11, 2025 in Room 3.2 of the Palcomtech Institute of Technology and Business, Palembang. The training was attended by 36 students. The implementation method was carried out by presentation and practice. The training activities were divided into three parts, namely the first presentation about Arduino Uno, the second practice of using Arduino Uno for control, the third exercise by students as an evaluation material to determine the level of understanding of participants. The results of this activity are to increase students' knowledge about Arduino Uno and its various benefits, one of which is for lighting control. This implementation went very well where the training participants actively participated in the activities from the beginning to the end and were able to carry out the exercise on using Arduino Uno for lighting control well and on time, which means that participants could understand the material presented well.

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.

Mbeleng, Maria Margret; Mitan , Wilhelmina; Rangga, Yoseph Darius Purnama

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The research was conducted at KSP Kopdit Obor Mas Maumere. The purpose of this study is to examine the effect of employees’education level and work experience on the effectiveness of the internal control system. The research method used is a quantitative approach with multiple linear regression analysis techniques. The research result show that the Education Level variable does not have a significant effect on the Effectiveness of the Internal Control System, while the Work Experience variable has a positive and significant effect on the Effectiveness of the Internal Control System. Simultaneously, both independent variables have a significant effect on the Effectiveness of the Internal Control System. The coefficient of determination (R2) indicates that variations in the effectiveness of the internal control system can be explained by Education Level and Work Experience. These findings affirm that Work Experience plays is dominant role in enhancing the effektiveness of the intenal control system, whereas Education Level is not a key factor in the context of this study.