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Jamal Qadar; Burhanuddin Burhanuddin; Yuniarni Yuniarni

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to determine the application of good governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP), the research informants consist of staff and employees along with the public who want to take care of licensing letters at the Wajo Regency DPM-PTSP Office. This study uses a qualitative method with a descriptive approach.The results of this study show that the application of Good Governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP) has been running well, including accountability that has been effective and efficient in terms of achieving strategic objectives that contain vision, mission, goals and objectives, and activities that are equipped with performance indicators and targets to be achieved,  Transparency with the accountability of staff and employees in carrying out their respective duties which are quite professional, Participation shows that the community feels very satisfied with public services, and the Rule of Law is also very good because it is carried out fairly without discriminating against the social status of the community. The conclusion is that the application of the Good Governance Principle at the Wajo Regency DPM-PTSP office has been realized and implemented well.

Muchammad Akbar Ibrani; Angelica Hexa Trinita Pandiangan; Titis Abhirama Reswara; Moch. Yusuf Ilham Noer; Haula Inayatul Ilahiyah +2 more

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

Understanding sentence function patterns plays a major role in reading a novel, especially in class XII. By studying the understanding of sentence function patterns, class XII students can understand the important role of sentence function patterns in a novel. This research aims to be an informative and interesting learning resource for class XII students to use novels as enrichment material and improve their language skills. This research considers the function patterns of sentences in the novel "Pulang" by Tere Liye and the feasibility of sentence readability as enrichment material for class XII students. The method used in this research is a qualitative-descriptive method. Qualitative descriptive methods do not rely on evidence-based systematic logic, numerical principles, or statistical methods. This research helps determine the function patterns of sentences through the functions, categories, and roles of sentences in the novel, as well as the data and data sources in this research in the form of collections of sentences in the novel "Pulang" by Tere Liye. The data analysis technique used in this research uses the AGH method. The results of this research found sentence function patterns in the novel "Pulang" by Tere Liye. There are two S-P sentence patterns; there are three S-P-O sentence patterns; there are three S-P-Pel sentence patterns; there are four S-P-O-Pel sentence patterns; there are three S-P-K sentence patterns; there are four S-P-O-K sentence patterns; there are five S-P-O-Pel-K sentence patterns; and there are five S-P-O-Pel-K sentence patterns. Analysis of sentences based on function found the following sentence function patterns: S, P, O, and K. Analysis of sentences based on categories found in sentences is as follows: Function S is in the noun category. Function P is categorized as an adjective or verb. Function O is in the noun category. Ket functions are categorized as verbs, adjectives, and verb phrases. The analysis of sentences based on the roles found in the sentences is as follows: S's function is to act as an actor. Function P acts as a command or action. Function O acts as a sufferer. The functions of information are time, nature, and circumstances. Apart from that, the sentence function patterns in the novel "Pulang" by Tere Liye are suitable as enrichment material for class not good, accuracy in finding sentence function patterns, inaccuracy in finding sentence function patterns, accuracy in preparing sentence function patterns, inaccuracy in preparing sentence function patterns, effectiveness in reading story text narratives in novels, and ineffectiveness in reading story text narratives in novels. The results of this research can provide knowledge and insight into an understanding of In this research, understanding sentence function patterns for class XII students is very important to ensure that the teaching materials presented can be understood and applied by the class.

Muchammad Akbar Ibrani; Angelica Hexa Trinita Pandiangan; Titis Abhirama Reswara; Moch. Yusuf Ilham Noer; Haula Inayatul Ilahiyah +2 more

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

Understanding sentence function patterns plays a major role in reading a novel, especially in class XII. By studying the understanding of sentence function patterns, class XII students can understand the important role of sentence function patterns in a novel. This research aims to be an informative and interesting learning resource for class XII students to use novels as enrichment material and improve their language skills. This research considers the function patterns of sentences in the novel "Pulang" by Tere Liye and the feasibility of sentence readability as enrichment material for class XII students. The method used in this research is a qualitative-descriptive method. Qualitative descriptive methods do not rely on evidence-based systematic logic, numerical principles, or statistical methods. This research helps determine the function patterns of sentences through the functions, categories, and roles of sentences in the novel, as well as the data and data sources in this research in the form of collections of sentences in the novel "Pulang" by Tere Liye. The data analysis technique used in this research uses the AGH method. The results of this research found sentence function patterns in the novel "Pulang" by Tere Liye. There are two S-P sentence patterns; there are three S-P-O sentence patterns; there are three S-P-Pel sentence patterns; there are four S-P-O-Pel sentence patterns; there are three S-P-K sentence patterns; there are four S-P-O-K sentence patterns; there are five S-P-O-Pel-K sentence patterns; and there are five S-P-O-Pel-K sentence patterns. Analysis of sentences based on function found the following sentence function patterns: S, P, O, and K. Analysis of sentences based on categories found in sentences is as follows: Function S is in the noun category. Function P is categorized as an adjective or verb. Function O is in the noun category. Ket functions are categorized as verbs, adjectives, and verb phrases. The analysis of sentences based on the roles found in the sentences is as follows: S's function is to act as an actor. Function P acts as a command or action. Function O acts as a sufferer. The functions of information are time, nature, and circumstances. Apart from that, the sentence function patterns in the novel "Pulang" by Tere Liye are suitable as enrichment material for class not good, accuracy in finding sentence function patterns, inaccuracy in finding sentence function patterns, accuracy in preparing sentence function patterns, inaccuracy in preparing sentence function patterns, effectiveness in reading story text narratives in novels, and ineffectiveness in reading story text narratives in novels. The results of this research can provide knowledge and insight into an understanding of In this research, understanding sentence function patterns for class XII students is very important to ensure that the teaching materials presented can be understood and applied by the class.

Yanto Hasyim

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The phenomenon of nikah sirri (unregistered marriage) in Indonesia presents critical challenges in family law, particularly concerning the legal status of children born from such unions. This study examines judicial determinations of child origin by the Religious Courts as a legal mechanism to grant civil legitimacy to children from nikah sirri. Using a normative qualitative approach and analyzing two court decisions (No. 0648/Pdt.P/2018/PA.Lmj and No. 1731/Pdt.P/2022/PA.Jr), the research explores how judges consider the principles of justice, legal certainty, and legal utility through the lens of Gustav Radbruch’s legal philosophy. Findings reveal that judicial reasoning in these cases transcends procedural formalism, reflecting an ethical commitment to the holistic protection of children’s rights. The study applies the Maqasid al-Shari’ah framework to evaluate how such rulings align with the five fundamental objectives of Islamic law (protection of life, lineage, property, intellect, and religion). The legal recognition of a child’s nasab and entitlements is shown to fulfill both statutory requirements and Islamic ethical standards of justice. Thus, this research underscores the need to strengthen the synergy between state law and Islamic moral values, positioning the court not merely as a formal legal apparatus, but as a transformative institution in achieving substantive justice in society.

Alisa Chusuma Dewi; Muhammad Saiful Hidayat

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The purpose of this research is to investigate and evaluate the meaning of happiness as it is presented in the Qur'an and to determine the aspects that, from an Islamic standpoint, affect achieving happiness. It is anticipated that this study will make numerous contributions. giving readers a more thorough grasp of the Islamic definition of happiness so that it might serve as a model for scientific advancement, particularly in the areas of positive psychology and religious studies. making contributions to the creation of educational and self-improvement initiatives grounded in the Qur'anic principles. Every human being has the common need to be happy. A thorough grasp of the notion of happiness is provided for Muslims who look to the Qur'an as their source of life direction. The study's findings can be used in a variety of contexts, including teaching, counseling, and therapy. The Qur'anic definition of happiness can serve as the foundation for intervention initiatives designed to enhance the well-being of both people and society.

Fadhly Azhar; Asep Saepudin Jahar; Armai Arief; Muhammad Zuhdi

International Journal of Islamic Educational Research 2024 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

In Indonesia, conflicts of interest regarding matters of religious education in Indonesia were not unique because the state and community interest groups tend to participate with each other in matters of education. The nation's ideological values and religious principles were interrelated, even experiencing interconnectivity. This conflict only occured in certain sub-sub-communities which had not yet fully reached state policy regarding religious education, where this encourages the politicization of education created by sub-dominant powers if an educational policy was not in accordance with the wishes and interests of the sub-dominant powers. This research aimed to identify and analyze the dynamics of negotiation and accommodation of civil society on Pesantren education policy. This research used a qualitative research approach with a case study method. The results of this research concluded that the involvement of Pesantren Kyai played a role in political interests in history before playing a role in legislative politics as happened in the Pesantren policy. The background to the involvement of Kyai in the Pesantren policy was born from the phenomenon that Kyai enjoyed a high social position since Islam entered Java in carrying out negotiation and accommodation efforts. There were two roles played by Kyai in the legal political constellation of the Pesantren policy. First, the formal role, where in this case the Kyai was a politician who has entered the political system. In this way, Kyai in this case also participates in carrying out party plans and activities, for example serving in the people's representative council, campaigns, work meetings and the like. Second, non-formal roles, in this case the Kyai had more status but then they also tried to approach politics itself. Kyai of this kind, structurally could not be said to be politicians, but socially they had a role in developing political circles.

I Nyoman Sucitrawan; , M Arief Amrullah; Tanuwijaya, Fanny Tanuwijaya

International Journal of Law, Crime and Justice 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Cryptocurrency users, including those utilizing Bitcoin, Litecoin, Dogecoin, and others, are increasingly prevalent in Indonesia. Since the Rupiah is the only legal currency in Indonesia, cryptocurrencies cannot be used as a means of payment or exchange in financial transactions within the country. However, cryptocurrencies are considered investments when incorporated into commodities, becoming crypto assets that can be used as digital investment assets. This research employs normative legal research to explore legal principles and norms to address legal questions. If someone exchanges assets obtained from criminal activities for crypto assets, thinking they are legitimate, and if the money in these crypto assets is derived from criminal proceeds, such actions constitute money laundering (ML). This process involves purchasing crypto assets with illicit gains, exchanging Rupiah for cryptocurrency, or converting Rupiah into cryptocurrency. While cryptocurrency is recognized as a legal digital commodity for investment purposes in Indonesia, it becomes illegal when misused by individuals seeking to legitimize wealth obtained illegally. Converting illegally acquired wealth into cryptocurrency to deceive the government and make the transaction appear lawful may result in legal consequences

Muhammad Faza Akbar; Ahmad Faiq Khariri; Alfina Gusmiarni; Naifah Nur Laila; Nikmah Rina Wulandari +1 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Halal certification plays a crucial role in ensuring that a product is safe for consumption and complies with Islamic principles. Additionally, halal certification can also enhance a product's competitiveness. This study aims to provide understanding and knowledge to the community, particularly to Micro, Small, and Medium Enterprises (MSMEs), about the importance of halal certification for a product in supporting sales growth, especially for food products. Using a qualitative approach, interviews and observations were conducted with MSME operators. The research findings indicate that limited access to information and low public awareness about halal certification are major barriers to implementing halal certification in the village. In this context, the government has appointed the Halal Product Assurance Agency (BPJPH) of the Ministry of Religious Affairs (Kemenag) of the Republic of Indonesia to intensify halal certification for food industry producers. The requirements and procedures for obtaining halal certification need to be socialized to the broader community, particularly MSME operators. Thus, the KKN Team of UIN Walisongo, together with BPJPH, aims to assist the government program by providing information and understanding to the Rejosari village community about the importance of holding a halal certificate, which can help enhance the economic value of the village.

Dandy Widhianto Putra; Putu Devi Yustisia Utami

Pemuliaan Keadilan 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to determine the risks that must be considered by banks before providing credit in order to prevent default and to know the implementation of the 5C principles that are applied when granting credit in PT. BANK BPD BALI Cabang Utama Denpasar, Denpasar. The writing of this research uses the type of empirical research, the location where this research takes place is in PT. BANK BPD BALI Cabang Utama Denpasar, Denpasar. In this research, the law approach and the fact approach are used. The results of the study can be explained that there are two risks that must be considered before giving credit, namely the risk of the bank's reputation and the risk of bank losses, besides that there is also the risk of credit problems. And the implementation used by PT. Bank BPD BALI Cabang Utama Denpasar are interviews and verification as the initial foundation, and the implementation of credit principles using the credit principles of 5C, Character, Capacity, Capital, Collateral and Condition.

Ahmad Latif Fachrezi; Madian Muhammad Muchlis

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the application of Sharia economic principles in export and import trade through a qualitative approach. Sharia principles such as the prohibition of riba, gharar, and maysir, as well as fairness and transparency in transactions, are examined in the context of international trade practices. Data were obtained through in-depth interviews with traders, Sharia practitioners, and financial experts. The results show that despite challenges such as riba-free financing and currency fluctuation risks, Sharia-based solutions like salam contracts, murabahah, and wa’ad methods can help overcome these obstacles. This study highlights the potential of Sharia economics in fostering more ethical and sustainable international trade. With the growing global interest in ethical trade, Sharia principles have the potential to play a significant role in the future of international commerce.

Vivaldi Setyadi, Yogi; Baidlowi, Imam; Verlandes, Yuliasnita

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

This study is a qualitative study that aims to analyze the Implementation of Occupational Safety and Health (K3) at PT Dayasa Ayasa Prima. The Data Collection Technique in this Study was Conducted by Interview Method with Subject Employees from PT Dayasa Ayasa Prima. There are Three Aspects That Are the Focus (Scope) in This Study, Including K3 Training, PPE Facilities in the company, K3 guarantees and facilities for employees, and K3 Implementation. The results of this study include: 1. PT Dayasa Ayasa Prima has provided relevant training to employees to understand the importance of occupational safety and health, 2. PT Dayasa Ayasa Prima has complied with legal regulations and principles that require employees to use appropriate personal protective equipment, 3. PT Dayasa Ayasa Prima has implemented social security for employee welfare, including old age security, work accident insurance, death insurance, and health care insurance, and 4. PT Dayasa Ayasa Prima has also implemented an occupational health program that includes regular medical examinations for employees.

Muhammad Mulyadi; Raisya Aurora A; Rihan Dwi Putri; Kurniati Kurniati

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research aims to delve into the method of ta’arudhal-adillah in understanding legal evidence for resolving legal issues within the context of Islamic law. A qualitative approach is employed using library research, facilitating an in-depth analysis of relevant Islamic legal literature. The primary findings indicate that the principles of al-jam'u wa al-taufiq, which combine various evidences to reach holistic conclusions, and the concept of nasakh, which addresses the abrogation or alteration of laws based on newer evidences, are pivotal in understanding the interaction and hierarchy of legal evidences. This study provides profound insights into how legal evidences influence each other and are applied in contemporary Islamic legal practice, highlighting their relevance in meeting the legal needs of modern societies.

Randy Rahma Putra; Umi Fauziah; Ulil Albab; Annisa ‘Ainurrahmatin Najiyah; Nanda Alhusna

Jurnal Pengabdian Sosial dan Kemanusiaan 2024 Lembaga Pengembangan Kinerja Dosen

Landbaw Village is situated in Tanggamus Regency's Gisting District. This village created a Quranic Education Park to instill moral principles and Quranic education in children from a young age. A crucial venue for children's character development and formation is the Quranic Education Park (TPQ). From an early age, children are provided with the chance to study and explore the sacred book of the Quran, adhere to Islamic principles, and develop admirable qualities through this establishment. They are given a brief introduction to the Quran, helped to comprehend its lessons, and urged to live their lives in accordance with Islamic principles. The Landbaw village now offers the option to learn using the talaqqi method. With this method, there is direct communication between the  between the teacher and the children.

Surachman Surachman; Sanae Sanae; Suminah Suminah; Samsiyah Samsiyah; Hernawati Hernawati +1 more

Jurnal Kemitraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Character can be formed and developed which is a person's characteristic from human behavior. Character can also be influenced by various things such as the human family's own experiences, the surrounding environment, religion, and a person's personality. The aim of Community Service (PKM) in the religious sector by the KKM group 40 of Cikerai Village is to increase children's participation in the formation of religious character through positive activities, namely religious activities. This needs to be done considering technological developments and the digitalization era that is currently trending in society. This PKM method uses a PKM approach based on community participation actions. The PKM results show that religious activities in the Cikerai Subdistrict area are quite strong in the community considering that there are still religious figures and community leaders who still adhere closely to religious and cultural principles. So there was collaborative participation from both children and religious leaders around the Sambidingko Village mosque as well as KKM students who took the initiative to hold this religious activity.

Ira Nazhifatul Qalbah; Wildan Taufiq; Badruzzaman M Yunus

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2024 CV. ALIM'SPUBLISHING

This study discusses the interpretation of verses of the Qur'an related to the illegal taking of other people's property, especially in the context of the confiscation of corruptor assets, based on the views of Muhammad Quraish Shihab (Tafsir Al-Misbah), Hamka (Tafsir Al-Azhar), Ibn Kathir (Tafsir al-Qur'an al-'Azhim), and Wahbah Zuhaili (Tafsir al-Munir). This study uses a qualitative method with a library research approach to conceptually examine various things that are correlated with corruption from the perspective of the Qur'an. Therefore, this study is a type of qualitative and thematic research through literature review, namely by writing, reducing, and presenting data and analyzing it, as well as the theory of maqashid sharia and jinayah. The results of the study show that the commentators support the confiscation of corruptors' assets as a legitimate action in Islam, by the principles of maqashid al-syariah, especially the protection of property (hifz al-mal). Quraish Shihab emphasizes the importance of asset confiscation to restore justice and protect society. Hamka sees this action as a just punishment that also restores the rights of society. Ibn Kathir emphasizes that corruption must be punished strictly to prevent greater damage. Wahbah Zuhaili emphasizes the authority of the government in upholding justice and preventing injustice, including through the confiscation of illegal assets. This interpretation provides a strong theological basis for the policy of asset confiscation as part of the enforcement of Islamic law, emphasizing that such action is necessary to maintain balance and stability in society.  

Ni Luh Ayu Widhiarcani Laksmidewi; Ni Nengah Adiyaryani

Pemuliaan Keadilan 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Fields of law in Indonesia are a system that is interrelated and affects each other. That there are similarities and differences between each law, including in terms of its enforcement. For example, between the Criminal Procedure Law and the Procedural Law of Military Justice. These two areas of law have some similarities in terms of the stages of trials, but there are differences, one of which is the unfamiliarity of the pre-prosecution stage in the military courts. This study aims to find out the existence of the Commander in resolving cases and to find out the reasons for the unfamiliarity pre-prosecution stage in the Military Court. This research is a normative research with a statutory approach. In addition, this study also uses qualitative analysis techniques. English translation. The existence of the commander in the settlement of cases is part of his authority to punish. The commander in charge of the command unit and his subordinates actively participates in all stages of the examination in the military courts, both as a Superior who has the right to punish in the investigation and as a case-handling officer in the prosecution stage. The existence of the pre-prosecution stage in the Military Court will intersect with the principle of unity of command and the principle of the commander being accountable. These two principles are two important principles in addition to the principle of military interest in the Military Judiciary which is also the basis of the authority and existence of the commander in the military courts.

Agung Yuliyanto Nugroho; Nur Hamid Sutanto

This study aims to explore the foundation of code in the C++ programming language with a focus on data structures. Data structures are a fundamental component in efficient and effective software development. This literature review explores various types of data structures implemented in C++, including arrays, linked lists, stacks, queues, hash tables, and trees. An analysis is conducted on the basic principles and implementation of these data structures in the context of C++, taking into account the strengths and weaknesses of each structure. In addition, this study also discusses the evolution and comparison of data structure implementations from the perspective of performance and algorithm complexity. The results of this study provide in-depth insights into how data structures can affect the design and efficiency of C++ applications, as well as provide guidance for software developers in choosing the most appropriate data structures for their specific needs. The conclusions of this study highlight the importance of a deep understanding of data structures in software development and their contribution to the success of software projects.

Faathir Janwar; Affandi Harlanda Baros; Yulia Febrianti; Kurniati Kurniati

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Ushul Fiqh is the science of law in Islam which studies rules, theories and sources in detail in order to produce Islamic law taken from these sources. Knowledge of the postulates of fiqh as a whole and the procedures for deriving legal conclusions from them as well as the conditions under which the conclusions are drawn. Ushul Fiqh is also a science that discusses the basic rules (principles) in understanding Islamic law from its detailed sources, namely the Al-Quran and Hadith which relate to human actions that are burdened by law (mukallaf), both regarding matters of action. everyday birth. Fiqh with all its laws is a product of Ushul Fiqh. In understanding religious texts, Ushul Fiqh scholars use various rules, including mutlaq, muqayyad, mujmal, and mubayyan. This journal discusses the important role of these four rules in the process of understanding and interpreting religious texts.

Hardika Saputra; Istiqomah Istiqomah; Mustoto Mustoto

World Journal of Islamic Learning and Teaching 2024 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This article explores the integration of Islamic educational principles from K.H. Ahmad Dahlan and K.H. Hasyim Asy’ari into the context of the 4.0 Era, characterized by rapid technological advancements and digital transformation. It examines how these traditional educational concepts can be adapted to address the challenges and opportunities of modern education. By focusing on the principles advocated by these influential figures—such as the fusion of religious and general knowledge, character development, and the preservation of Islamic scholarly traditions—the study highlights their relevance and application in contemporary settings. The findings suggest that combining these principles with modern educational demands can provide a balanced framework that supports both technological proficiency and ethical grounding. This approach not only prepares students for the digital age but also ensures they remain connected to their cultural and spiritual heritage.

Siti Ramadhani Saragih; Nurlaila Nurlaila

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.