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Rengga Kusuma Putra; Lita Tyesta Addy Listya Wardhani; Edvardas Juchnevicius

International Journal of Law and Civil Affairs 2025 International Forum of Researchers and Lecturers

This research explores the development of a participatory governance model for community based waste management systems, aiming to enhance both legal compliance and public social welfare outcomes. Community based waste management (CBWM) plays a critical role in addressing environmental and health challenges, yet its success is often hindered by weak governance structures, limited community involvement, and insufficient regulatory frameworks. The study introduces a governance model that integrates local community participation into decision making processes, encouraging ownership and responsibility among residents. The primary goal is to improve compliance with environmental regulations while promoting social welfare by fostering better public health and community cohesion. A review of literature highlights key theories of participatory governance, focusing on its ability to enhance legal adherence and increase social equity. Previous studies on CBWM demonstrate the potential of community involvement in overcoming barriers to legal compliance, such as weak enforcement and fragmented governance. However, challenges like inadequate infrastructure, socio economic factors, and cultural habits still impede full participation and compliance. The study utilizes a mixed methods approach, including stakeholder analysis, participatory workshops, and regulatory compliance assessments, to evaluate the effectiveness of the model. The results show that communities involved in participatory governance exhibit higher compliance with waste management laws, improved sanitation, and healthier living conditions. Furthermore, the model fosters social capital and community empowerment, contributing to long term sustainability. In comparison to centralized waste management systems, the participatory approach is found to be more adaptable, accountable, and socially accepted. While the model presents several benefits, challenges such as infrastructure limitations and cultural barriers remain. Future research should further investigate how to address these challenges, particularly through technological integration and cross sector collaborations, to ensure the scalability and sustainability of the participatory governance model.

Mumtaz Muhmmad Hafidz; Edi Mufrodi; Rizki Putri Aulia; Dzulkifli Hanafi; Neli Amaliah +2 more

Divorce is a social phenomenon that is increasingly common and has various social, economic, and psychological impacts, especially for women as the most vulnerable party. Divorce not only results in changes in the legal status of husband and wife, but also affects the emotional condition and social well-being of women after the end of the marriage bond. From an Islamic legal perspective, the 'iddah period functions as a protection mechanism for women after divorce, which aims to maintain honor, ensure clarity of pregnancy conditions, and provide certainty of legal status. However, in practice there are conditions that resemble the 'iddah period without fully fulfilling the formal provisions of Islamic law, known as Syibhul 'Iddah, due to the unclear status of divorce or differences in legal interpretation. This concept has an important role in protecting women's rights, especially regarding livelihood, residence, and legal certainty after divorce. This study uses a library research method with a normative legal approach. Data were collected through a review of primary, secondary, and tertiary legal materials, including the Qur'an and Hadith, Islamic jurisprudence literature, laws and regulations such as the Compilation of Islamic Law, and relevant journals and scholarly works. Data analysis was conducted qualitatively using descriptive-analytical methods to examine the concept of Syibhul 'Iddah and its implications for the protection of women's rights after divorce.  

Mayada Mayada; Arisni Kholifatu Amalia Shofiani; Resdianto Permata Raharjo; Eko Hardinanto; Ahmad Faizi

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This research aims to: (1) identify the variations of joyful learning in digital-based instruction using Interactive Flat Panel (IFP) tvs at SD Islam Nurul Ulum Kandangan, Kediri; and (2) determine the implications of joyful learning within digital-based instruction via IFP tvs at SD Islam Nurul Ulum Kandangan, Kediri. The data for this study were derived from visual records during lessons using IFP tvs and the students of SD Islam Nurul Ulum Kandangan. This study employed a qualitative method. Ata were gathered through observation and documentation. The analysis used a descriptive qualitative technique, presenting the subjects and research findings in a narrative form. The results from several classes utilizing IFP tvs based on joyful learning revealed various engaging learning activities. These include: Student digital literature, Digital learning matches, English language learning, Fine arts stencil printing, Honesty education based on Pancasila values. These activities integrate fun, game-based learning with IFP TV technology. The digitalization of learning through IFP tvs fosters the development of students' critical thinking, agility, accuracy, and precision in their work. Additionally, students become more enthusiastic and do not experience boredom during the learning process.

Nur Hayati; Hilyatun Nisak; Siti nur Azizah; M.Misbahussuduri; Firza Agung Prakoso

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Employment agreements are essential legal instruments that regulate the rights and obligations of workers and employers in industrial relations, aiming to ensure legal certainty and balance. In practice, however, the implementation of employment contracts often faces challenges such as differing interpretations, unequal bargaining positions, and inconsistent application of labor regulations. These issues require an effective and constructive dispute resolution mechanism that can address contractual problems while preserving employment relationships. In the Indonesian labor law system, mediation is recognized as a key non-litigation mechanism facilitated by government-appointed mediators to help parties reach mutually acceptable solutions. This study examines the mediation mechanism for resolving employment agreement disputes in Indonesia and analyzes its role as an alternative to court proceedings that emphasizes deliberation, efficiency, and cooperation. Using a normative legal research method with statutory and conceptual approaches, the study analyzes relevant labor laws, mediation regulations, and legal doctrines through a comprehensive literature review. The findings show that mediation is conducted through structured stages, including dispute registration with labor authorities, mediator appointment, facilitated negotiations, and the formulation of agreements or written recommendations. Mediation effectively promotes consensual solutions, reduces procedural complexity, and encourages cooperative communication. It also supports the preservation of harmonious and sustainable employment relationships by prioritizing consensus over adversarial processes. Strengthening mediator competence and improving legal awareness among workers and employers are therefore crucial to optimizing the effectiveness of mediation in resolving employment agreement disputes in Indonesia.

Febryansyah Putra Siregar; Alif Afsal Zaydan; Nazwa Desy Kamila; Abdurrozaq Hasibuan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

Revandika Aji, Hidayatulloh; Utiya, Azizah

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This experimental study investigated the effectiveness of Process Oriented Guided Inquiry Learning (POGIL) based Student Worksheets in enhancing metacognitive skills among eleventh grade students learning Chemical Equilibrium. Utilizing a one group pretest posttest design with 36 participants, the intervention implemented specially designed worksheets integrating POGIL's inquiry cycle with explicit metacognitive scaffolding. Metacognitive skills comprising planning, monitoring, and evaluating components were measured through validated essay instruments before and after four instructional sessions. Statistical analysis using the Wilcoxon Signed Rank Test revealed a significant improvement in overall metacognitive skills (Z = -5.197, p < 0.001, large effect size d = 2.47). Notably, 94.44% of students demonstrated measurable progress, with normalized gain scores indicating high improvement in planning (g = 0.82), moderate improvement in evaluating (g = 0.51), and moderate improvement in monitoring (g = 0.48). These findings substantiate that POGIL based worksheets, when designed with intentional metacognitive prompts, effectively foster the development of higher order regulatory skills essential for mastering complex chemical concepts. The study contributes to science education literature by demonstrating how inquiry based pedagogies can be optimized for metacognitive skill development.

Dito Aditia Darma Nst; Ela Diovera Niel; Lismayana Eryanti Siregar; Muti Lulu Habibah; Elveria Melda Sinaga +2 more

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM within the context of digital transformation, highlighting both emerging challenges and potential opportunities. This study employs a conceptual research approach supported by a comprehensive literature review of scholarly works on HRM, professional ethics, and digitalization. The analysis focuses on core ethical principles such as integrity, fairness, responsibility, professionalism, and confidentiality, and evaluates their implementation in digital HR practices. The findings indicate that unethical use of digital technologies may lead to discrimination, reduced employee trust, and violations of individual rights, particularly through biased AI-based recruitment systems and opaque performance evaluation mechanisms. However, digital transformation also offers opportunities to strengthen ethical HR governance. The use of ethical data management, algorithmic audits, digital transparency, and e-learning-based ethics training can enhance accountability and fairness in HR processes. The study concludes that integrating professional ethics with digital HRM is essential for developing human-centered, sustainable, and trustworthy organizations in the digital era.

Annisyah Nur Silalahi; Dita Handayani; Faris Haikal Hasibuan; Reni Ria Armayani Hasibuan

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research offers an in-depth examination of three primary Sharia monetary tools—Sukuk, the Sharia Interbank Money Market (PUAS), and Sharia Repo—aimed at enhancing the resilience of Islamic financial systems in Indonesia. Through a descriptive review of existing literature, the paper details Sukuk as asset-supported securities for medium- to long-term funding, PUAS operations grounded in mudharabah and wakalah agreements for brief interbank dealings, and Sharia Repo via SBSN sell-and-buyback arrangements to streamline Sharia bank liquidity. Results indicate these tools work in tandem to handle surplus funds, curb inflation, and bolster Bank Indonesia's monetary framework absent any speculative practices. Policy recommendations emphasize advancing education efforts, regulatory innovations, and infrastructural upgrades to promote equitable expansion within Sharia finance.

Latifah Isnaini Saputri

Ebisnis Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the concept of female leadership in Islam and its relevance to modern economic contexts, including how normative Islamic principles such as trustworthiness (amanah), justice (al-‘adl), and consultation (shūrā) can be actualized in participatory, ethical, and sustainable economic leadership practices. The research employs a qualitative approach using library research. Primary data were obtained from the Qur’an, Hadith, and classical as well as contemporary Muslim scholars’ works, while secondary data were collected from scientific journals and academic books discussing leadership, gender, and modern economic practices. The analysis was conducted descriptively and analytically, combining content, comparative, and interpretative analysis to examine the relevance of female leadership in Islam to contemporary economic leadership. The study finds that Islam does not restrict leadership based on gender but emphasizes competence, moral integrity, trustworthiness, and social responsibility. Women are theologically legitimized to hold leadership positions, including in the economic sector. Historical records and contemporary literature demonstrate that women’s participation in economic leadership strengthens governance, enhances accountability, and promotes sustainable decision-making. These findings suggest that female leadership is compatible with modern economic principles and can serve as an effective strategy to create an inclusive and ethically grounded economic system.

Raissa Syahrina Desmarianti; Nazaki Nazaki; Rizky Octa Outri Charin

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2025 Fakultas Teknik Universitas Cenderawasih

Tanjungpinang City has been the capital of Riau Islands Province since 2002 based on Law Number 5 of 2001 concerning the Establishment of Tanjungpinang City, which also became the basis for the establishment of Riau Islands Province in 2002 through Law Number 25 of 2002 concerning the Establishment of Riau Islands Province. Tanjungpinang City has a very strategic location for tourism, as evidenced by the large number of foreign tourists visiting the city. However, infrastructure in Tanjungpinang City at that time seemed to be stagnant, unable to be developed further due to the lack of efforts from the local government. Responding to this phenomenon, the Riau Islands Provincial Government, through the Office of Public Works, Spatial Planning and Land (DPUPP), has stepped in as the government agency responsible for sustainable infrastructure development in the construction and planning of the Gurindam Dua Belas Area. This development and planning will involve all relevant sectors, especially agencies/OPDs that will work together in an integrated manner, as well as the involvement of the community and the private sector as investors in this area. This study aims to describe and analyze the role of the Riau Islands Provincial Public Works, Spatial Planning and Land Agency in Infrastructure Development in the Provincial Capital. The research method used was qualitative research with data collection techniques in the form of literature studies, interviews, and observations.

Lukas Dede Arjuna; Biki Azkia Putri; Aisyah Ramadani; Dani Rizana

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to systematically analyze the influence of Work Family Conflict (WFC) and Work Life Balance (WLB) on employee performance through a Systematic Literature Review (SLR) approach. The increasing demands of work and family roles in modern organizational settings make these variables highly relevant in organizational behavior research. The SLR procedure was conducted based on guidelines by Kitchenham and Wahono, consisting of planning, conducting, and reporting stages. Literature searches were performed across several academic databases, including Google Scholar, Garuda Ristek, ResearchGate, and university journal portals, covering publications from 2020 to 2025. From a total of 5,992 identified articles, 28 studies met all inclusion and quality criteria and were reviewed in depth. The findings indicate that Work Family Conflict consistently exerts a negative effect on employee performance by increasing stress, reducing concentration, and impairing psychological well-being. Conversely, Work Life Balance demonstrates a significant positive influence on performance, as employees who successfully balance their professional and personal responsibilities tend to exhibit higher productivity, job satisfaction, and engagement. Furthermore, factors such as organizational support, flexible working arrangements, and job satisfaction are shown to mediate or moderate the relationship between WFC, WLB, and employee performance. This study contributes by mapping the latest empirical patterns and providing recommendations for organizations to develop supportive work policies that enhance employee well-being and sustainable performance.

Eri Deka Gustiar; Mukhtar Latif; Zawaqi Afdal Jamil

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This experimental study investigated the effectiveness of Process Oriented Guided Inquiry Learning (POGIL) based Student Worksheets in enhancing metacognitive skills among eleventh grade students learning Chemical Equilibrium. Utilizing a one group pretest posttest design with 36 participants, the intervention implemented specially designed worksheets integrating POGIL's inquiry cycle with explicit metacognitive scaffolding. Metacognitive skills comprising planning, monitoring, and evaluating components were measured through validated essay instruments before and after four instructional sessions. Statistical analysis using the Wilcoxon Signed Rank Test revealed a significant improvement in overall metacognitive skills (Z = -5.197, p < 0.001, large effect size d = 2.47). Notably, 94.44% of students demonstrated measurable progress, with normalized gain scores indicating high improvement in planning (g = 0.82), moderate improvement in evaluating (g = 0.51), and moderate improvement in monitoring (g = 0.48). These findings substantiate that POGIL based worksheets, when designed with intentional metacognitive prompts, effectively foster the development of higher order regulatory skills essential for mastering complex chemical concepts. The study contributes to science education literature by demonstrating how inquiry based pedagogies can be optimized for metacognitive skill development.

Ningsiana Dappa; Andreas Ariyanto Rangga; Paulus Mikku Ate

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

Ade Oka Syahputra; Jeany Amelia Putri Ritonga; Nurmawaddah Pasaribu; Abdurrozaq Hasibuan

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

Sukma Amelia Wardani; Rifky Rifaldi; Riska Ramadhani; Abdurrozaq Hasibuan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the synergy between human resource development (HRD), work culture, and decision-making systems in enhancing productivity and organizational performance. The approach used is a descriptive qualitative literature review, with sources from peer-reviewed articles from 2021-2025 obtained through databases such as Google Scholar and ScienceDirect. The research findings indicate that HRD can improve employee competence by up to 28.7%, while work culture contributes 41.4-55% to motivation and collaboration within teams. Decision-making systems, such as AHP (Analytical Hierarchy Process) and BI (Business Intelligence), play a role in optimizing operational efficiency by up to 65%. The synergy of these three elements forms a more adaptive organization to change. One example of the implementation of this synergy can be seen in PT X Jakarta, which experienced a 28% increase in output and employee satisfaction reached 85%. However, the main challenge faced is resistance to change, which can be overcome through effective communication. The practical implications of this study include recommendations for holistic organizational transformation, especially in Indonesia, to face the challenges of global disruption.

Muhammad Fadhiil; Moh. Restu Hoeruman

AL-MUSTAQBAL: Jurnal Agama Islam 2025 STIKes Ibnu Sina Ajibarang

This study aims to review the historical development of theology from the classical period to the contemporary period and its relationship with Islamic theological thought in the modern era. Theology plays an important role as a basis for understanding the creed and an intellectual response to the challenges of thought in every period of Islamic history. This study uses a qualitative approach with a literature study method on ten major scientific works that discuss the development of Islamic theology. Data were collected through document review and analyzed using descriptive-analytical techniques to trace the evolution of theological thought. The results show that theology of theology experienced three main phases of development: the classical period which emphasized rational defense of faith, the medieval period which combined reason and revelation in theological thought, and the modern period which focused on the issue of pluralism and contemporary socio-religious challenges. This study concludes that Islamic theology is a dynamic discipline and continues to adapt to the intellectual and social contexts of each era.

Maulana Azhar Imani; Abdul Khobir; Muhandis Azzuhri

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

The era of globalization demands that education systems produce human resources who are skilled, adaptable, and capable of competing in the international job market. However, several issues arise in efforts to prepare graduates who are well aligned with industry requirements. These challenges include the mismatch between competencies taught in educational institutions and those required by the workforce, limited digital literacy and technological mastery, the lack of soft skills development, and insufficient collaboration between schools and industries. Rapid technological advancements often result in curricula that lag behind the current skill demands of the labor market. Moreover, many students still lack the mindset, creativity, and adaptability needed to face global competition. This literature-based study aims to identify the main educational problems in preparing human resources for the world of work and propose strategic directions for improvement. Findings highlight the necessity of competency-based curriculum transformation, enhanced vocational training, integration of technology-based learning, and stronger partnerships between education providers and industry sectors. Enhancing teacher quality is also crucial to ensure learning processes remain relevant to global demands. By optimizing the roles of all stakeholders, education can produce graduates who possess not only technical expertise but also essential 21st-century skills such as communication, collaboration, problem-solving, and leadership. Therefore, education becomes the primary foundation for preparing a generation capable of competing globally and contributing to national development.

Indah Ratna Dewi; Amiruddin Saleh

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

The rapid growth of social media in Indonesia has transformed marketing communication strategies, particularly in producing creative promotional content. Instagram Reels has emerged as an effective platform for building brand awareness through short and engaging videos. This study was conducted during an internship at PT Waskita Fim Perkasa Realti and focuses on the production process of Instagram Reels content for Vasaka Solterra. The first objective is to examine the workflow of promotional video production across three stages, pre-production, production, and post-production. The second objective is to identify challenges faced by the Marketing Communication Division. Using qualitative methods, including observation, interviews, participation, and literature review. This study found that pre-production involves idea development, content research, and storyboard creation. The production stage includes smartphone-based video shooting and voice-over recording to ensure message clarity. Post-production centers on editing using CapCut and applying a consistent visual identity before publication. The study also identifies several obstacles, such as limited human resources, minimal equipment availability, and coordination delays with external partners. These findings highlight the need for increased production personnel, improved interdepartmental collaboration, and enhanced equipment support to optimize the overall content production process.

Desy Qonitah; Keysha Putri Shafa Az Zahra; Moh. Faizin

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study discusses the concept of lifelong education from an Islamic perspective by highlighting the thoughts of Ibn Khaldun as a prominent figure in the history of education. Using a qualitative method based on a literature study, this research examines sources from the Qur’an, Hadith, and related scholarly works to understand the theological and philosophical foundations of lifelong education. The findings indicate that education in Islam is viewed as a continuous process that takes place from birth until the end of life. Ibn Khaldun emphasized the importance of a gradual and systematic learning process, as well as the use of methods that align with learners’ developmental stages. This concept is consistent with the demands of modern education, which emphasize active, creative, and adaptive learning. Furthermore, the study highlights various forms of lifelong education implementation, such as vocational, professional, civic, and cultural education. These findings affirm that lifelong education is an essential necessity in responding to social, technological, and civilizational dynamics, while also constituting an act of worship and a human responsibility as khalifah (stewards) on earth.

Putra, Aditya Yuswanto; Teguh Santoso; Wulandari, Sriani

MALFINA : Maritime Logistics and Financial Journal 2025 Akademi Angkatan Laut

Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.