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Wise financial management from adolescence is an important skill that needs to be instilled early. However, low levels of financial literacy among students often make it difficult for them to manage their pocket money effectively. This community service activity aims to provide financial literacy education to students of SMA Negeri 3 Medan to improve their understanding and skills in managing their pocket money wisely and responsibly. The activity implementation methods included interactive counseling, group discussions, and simple financial planning simulations. The results of the activity showed an increase in students' understanding of basic financial literacy concepts, such as the importance of saving, budgeting, and distinguishing between needs and wants. Furthermore, students also showed high enthusiasm in participating in the activity and were able to independently develop personal financial plans. This education is expected to provide initial provisions for adolescents in developing healthy financial habits and encourage the creation of a more financially literate young generation

Amidst increasing guest expectations for accommodation cleanliness and comfort, the implementation of standard operating procedures (SOPs) in housekeeping services has become a crucial aspect in the hospitality industry. Good guest room cleanliness not only enhances comfort but also strengthens an accommodation's image and reputation. One example of an accommodation that implements a room cleaning SOP is Palm Homestay Kuta Lombok. This study aims to analyze the implementation of the SOP for guest room cleaning at Palm Homestay Kuta Lombok, evaluate the extent to which the SOP is implemented, and identify problems encountered and possible solutions for improvement. The research method used in this study is a qualitative approach with data collection techniques through observation, interviews, and documentation. Observations were conducted directly in the field to assess how the room cleaning SOP is implemented, while interviews were conducted with housekeeping staff and management to obtain their perspectives on obstacles and solutions encountered in the cleaning process. The documentation collected includes written SOPs and supervisory notes conducted by management. Based on the research results, the implementation of the room cleaning SOP at Palm Homestay Kuta Lombok can be said to be running quite well. However, several obstacles remain, such as inappropriate placement of amenities, inconsistent dusting methods, and limited cleaning equipment. These obstacles can impact the quality of room cleaning and guest comfort. Although improvements have been made, such as regular supervision and more consistent use of cleaning equipment, employee training still needs to be maximized. As a solution, this study recommends optimizing the budget allocation for employee training, with the aim of improving staff skills and understanding of the implemented SOPs.

This study analyzes the health financing system in Indonesia from a human rights perspective, particularly after the enactment of Law No. 17 of 2023 concerning Health and Minister of Health Regulation No. 18 of 2022 concerning the Implementation of One Data in the Health Sector. These two regulations reflect the state's commitment to strengthening the national health system based on the principles of justice, transparency, and the fulfillment of citizens' constitutional rights to quality, equitable, and sustainable health services. Through a qualitative approach using document analysis of relevant regulations, policies, and academic literature, this study identifies a paradigmatic transformation in health financing, from merely a fiscal mechanism to a strategic instrument for guaranteeing human rights in the health sector. The results show that despite normative and institutional progress, the implementation of the health financing system still faces several challenges. These challenges include aspects of the community's economic accessibility to health services, limitations in transparency and accountability in fund management, and inequality in the distribution of financial resources between regions. In addition, funding sustainability and dependence on certain funding sources are also issues that need to be addressed. In response to these challenges, this study recommends three main strategies: (1) strengthening the integration and interoperability of financing data through the One Health Data system, (2) diversifying funding sources by involving the private sector, philanthropy, and other innovative schemes, and (3) reorienting health budget allocations to favor vulnerable groups and underdeveloped regions. These efforts are expected to encourage the realization of a fair, transparent, and sustainable health financing system within the framework of fulfilling human rights in Indonesia.

This study aims to examine the legal aspects of the Aceh People's Health Insurance Program (JKRA) by analyzing it as a hybrid between an insurance agreement and a social insurance agreement. The method used is a normative juridical approach, with qualitative analysis based on relevant laws and legal concepts. Data sources consist of primary, secondary, and tertiary legal materials. The results show that JKRA has two main characteristics. On the one hand, JKRA fulfills the elements of an insurance agreement, such as the existence of an insurer and an insured, premium payments, protection against risks, and the uncertainty of insured events. On the other hand, JKRA also reflects the characteristics of social insurance, namely being mandatory, non-profit-oriented, managed by the government, and applying the principle of mutual cooperation through a cross-subsidy mechanism. This dual character indicates that JKRA is a unique form of regional health insurance scheme that integrates private and social approaches. However, in its implementation, there are a number of legal issues that require serious attention. Some of the main problems found include the need for regulatory harmonization between JKRA and the National Health Insurance (JKN), ensuring the sustainability of funding through the Aceh Revenue and Expenditure Budget (APBA), and alignment with national health policies, especially after the enactment of Law Number 17 of 2023 concerning Health and Government Regulation Number 28 of 2024. Therefore, comprehensive legal regulations are needed so that the implementation of JKRA can run optimally and in line with the integrated national health insurance system, ensuring the sustainability of health services for the people of Aceh in a fair and sustainable manner.

This research was conducted from June to July 2025 in Binjai City, with the primary focus being analyzing the readiness of the Binjai City Regional Disaster Management Agency (BPBD) to implement a flood early warning system utilizing artificial intelligence (AI). The data collection process was conducted through a literature review, which involved reviewing various theories and previous research results regarding the application of AI and Internet of Things (IoT) technology in the context of disaster mitigation. Based on the results of the study, it was found that the use of technologies such as ultrasonic sensors, microcontrollers, fuzzy logic, and automatic notification systems can provide real-time warnings with a high level of accuracy and a fast response. This system enables early detection of rising river levels through automatic measurements, intelligent data processing, and sending notifications to authorities and affected communities within seconds. By integrating historical data and machine learning-based predictions, this system is also able to depict potential flooding before it occurs, providing a longer response time for evacuation. However, the readiness of the Binjai City BPBD still faces various challenges, such as limited digital infrastructure, the need for human resource training in the technology field, and inadequate budget allocation. Therefore, cross-sector collaboration and ongoing policy support are needed for optimal implementation of this system. The use of AI and IoT in early warning systems is not only technically relevant but also urgent in the face of increasing climate change and flood risks. A strategy involving cross-sector collaboration between government, academia, and the private sector is needed to develop an adaptive and sustainable early warning system.

The war between India and Pakistan has had a devastating impact on the economies of both the countries directly involved and those indirectly affected. The economic impacts of this armed conflict include significant infrastructure damage, reduced production capacity, soaring inflation, rising unemployment, and reduced investment flows. This geopolitical instability has also fueled uncertainty in global financial markets, triggering a "flight to safety" phenomenon, a shift in capital and investment to countries or instruments perceived as safer, such as US government bonds or gold. For Indonesia, this situation has the potential to significantly disrupt national economic stability. One impact is a reduction in foreign direct investment (FDI) inflows, as investors tend to hold back or relocate their investments to more geopolitically stable countries. Furthermore, pressure on the rupiah exchange rate could increase due to global financial market volatility and a decline in international investor confidence. The conflict could also hamper Indonesia's export traffic, particularly to countries with close trade ties with India and Pakistan. Furthermore, these tensions could disrupt global supply chains, particularly for energy and food commodities, many of which pass through strategic trade routes. If the conflict drags on, the price of crude oil and other raw materials could potentially rise sharply, which in turn would increase domestic production costs. This would have a direct impact on inflation and public purchasing power. This situation further complicates the management of Indonesia's monetary and fiscal policies, which currently face significant challenges, such as the imminent maturities of large government debt and a still-widening state budget deficit. The government must take strategic steps to maintain domestic economic stability, strengthen foreign exchange reserves, and encourage export market diversification to reduce over-reliance on conflict-prone countries.

Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.

The use of office stationery (ATK) plays a crucial role in supporting the smooth running of administrative activities within government agencies, particularly within the Financial and Development Supervisory Agency (BPKP). As an agency responsible for supervising and evaluating state financial management, the availability of adequate and timely ATK is a crucial supporting factor in ensuring the efficient and effective operation of BPKP. Unavailability of ATK can hamper administrative processes, while excess stock can lead to budget waste and inefficiency in logistics management. This study aims to implement an inventory control system for ATK use at BPKP using the Min-Max Stock method. This method is used to determine the ideal minimum and maximum limits for ATK inventory, with the aim of minimizing overstock and stockouts. With this approach, agencies can manage ATK procurement more efficiently based on actual needs and existing usage patterns. The results of the study indicate that the application of the Min-Max Stock method provides significant results in inventory management. For the type of ATK in the form of F4 size HVS paper, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum quantity is 72 reams and the maximum is 98 reams. For other types of stationery, such as printer ink, the minimum and maximum quantities are set at 74 and 92 bottles, respectively. For BPKP logo folders, the recommended minimum is 240 sheets and the maximum is 325 sheets. By implementing this method, BPKP can optimally manage stationery inventory, thereby minimizing the risk of stockouts that could disrupt operations and preventing inefficient stockpiling. This approach contributes to more orderly, transparent, and cost-effective logistics governance within the government.

This study aims to analyze the implementation of election-level simplification from a legal perspective to overcome the waste of election resources and costs. Elections in Indonesia have faced various challenges, including waste in excessive paper usage, overlapping stages, and inefficient budget allocations. These inefficiencies not only burden the General Elections Commission (KPU) but also affect the effectiveness and transparency of the democratic process. Simplification of election levels is expected to be an effective solution to reduce the administrative and material burdens that hinder the implementation of elections. By streamlining the structure and reducing redundant stages, election organizers can focus more on quality, security, and public participation. This study uses a normative juridical approach by analyzing relevant laws and regulations, such as Law Number 7 of 2017 concerning General Elections, as well as various policies and proposals related to election-level simplification. The analysis also includes legal principles such as efficiency, effectiveness, and legal certainty. Furthermore, the study examines how other democratic countries manage election logistics efficiently to draw lessons that can be contextualized in Indonesia. The results of this study are expected to provide concrete policy recommendations that support the implementation of simplified election systems. These recommendations are aimed at optimizing the election process by minimizing waste, both in terms of budget and the use of natural and human resources, while maintaining the integrity and legitimacy of the democratic process. Thus, this study contributes to the discourse on election reform and democratic strengthening in Indonesia.

The potential war between India and Pakistan poses significant risks to the Indonesian economy, as it is expected to exacerbate uncertainty in the global financial market. Such geopolitical tensions often trigger a ‘flight to safety,’ where capital flows shift to countries considered stable, leading to reduced foreign direct investment (FDI) in emerging markets like Indonesia. This scenario is likely to place additional pressure on Indonesia’s exchange rate, further destabilizing its financial position. One of the key impacts of the looming India-Pakistan war on Indonesia is its effect on monetary and fiscal management. The Indonesian government is already facing significant challenges, including managing a large amount of maturing debt and grappling with a growing budget deficit. The war would complicate these efforts, making it more difficult for the government to stabilize the economy and implement effective policies. Indonesia’s export sector will also be affected, as India and Pakistan are two of the country’s main trading partners, especially for key commodities like crude palm oil (CPO) and coal. India is Indonesia’s 4th largest export destination, accounting for approximately 9% of total exports, while Pakistan represents around 1.9%. Any disruption in trade with these countries, due to the war or political instability, could significantly hurt Indonesia’s export revenues and negatively affect industries reliant on these markets. Moreover, Indonesia is already facing challenges from the United States, which has imposed reciprocal tariffs worth 32% on Indonesian products. This trade tension, combined with the geopolitical instability from the India-Pakistan conflict, will add further strain to Indonesia’s trade balance. The combination of these factors could lead to slower economic growth, reduced investor confidence, and potentially higher inflation, as the country faces multiple external and internal economic pressures.

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.

Transparent, accountable, and efficient regional financial management is a key responsibility in ensuring good governance. One of the government’s efforts to realize this is through the implementation of an accounting information system known as the Regional Government Information System SIPD, which plays a critical role in planning, budgeting, and financial reporting within local governments. However, the success of SIPD implementation depends not only on the quality of the system itself, but also on the level of user acceptance and usage. This study aims to examine the influence of perceived usefulness, perceived ease of use, and trust on the acceptance of SIPD use at the Regional Financial and Asset Management Agency BPKAD of Karangasem Regency. The sample was determined using non-probability purposive sampling, with 36 employees who use SIPD as respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that perceived usefulness, perceived ease of use, and trust have a positive effect on SIPD acceptance. This suggests that when the system is perceived to improve performance, productivity, and effectiveness; simplify tasks; be easy to use, understand, and learn; enhance user skills; be trustworthy; and provide security and protection, user interest, satisfaction, and usage frequency will increase. Theoretically, this study supports the Technology Acceptance Model TAM in explaining the influence of perceived usefulness, perceived ease of use, and trust on SIPD acceptance. Practically, the findings can be used as input and evaluation material for further SIPD development.

Flooding is a natural disaster that still frequently occurs in Singkep District, Lingga Regency, Riau Islands Province. This disaster has quite serious impacts on the community, both in the economic, social, and health sectors. Therefore, the problem of flooding should be a serious concern for the local government, particularly in improving the effectiveness of coordination between agencies directly involved in flood mitigation efforts. This study aims to determine the coordination process between the Regional Disaster Management Agency (BPBD) and the Public Works and Spatial Planning Agency (PUTR) of Lingga Regency in flood management, as well as to identify obstacles encountered in its implementation. The research method used is qualitative with a descriptive approach. The researcher uses the coordination theory of Harold Koontz which emphasizes four important elements: work planning, meetings or interactions, communication, and division of tasks. Data were collected through in-depth interviews, field observations, and documentation from both related agencies. The results of the study indicate that inter-agency coordination has not been running synergistically. The work plans of each agency have not been fully integrated, resulting in the implementation of the flood mitigation program running independently based on their respective duties and functions. The Regional Disaster Management Agency (BPBD) places greater emphasis on non-structural mitigation approaches such as education and simulations, while the Public Works and Housing Agency (PUTR) focuses on technical aspects such as flood control infrastructure development. Inter-agency meetings remain formal and have not yet become collaborative forums for formulating joint policies. Communication and task allocation have occurred, but are limited to the information dissemination stage. Key obstacles to this coordination include budget constraints, a lack of competent personnel, and low public awareness and participation in supporting mitigation programs. The lack of drainage construction in several affected villages also demonstrates weak inter-agency integration in program implementation.

The use of office stationery (ATK) plays an important role in supporting the smooth operation and administrative activities of government agencies, particularly the Financial and Development Supervisory Agency (BPKP). As an institution whose primary function is to supervise and evaluate state financial management, BPKP requires adequate logistical support to ensure optimal implementation of its duties. One form of such support is the availability of sufficient, timely, and appropriate ATK. Common problems often encountered in ATK management are overstock, which is excess inventory that leads to wasted budget and storage space, and stockout, which is a shortage of inventory that can hinder work activities. This study aims to control ATK inventory by applying the Min-Max Stock method. This method helps in determining the minimum and maximum inventory limits for each type of ATK, so that procurement of goods can be carried out in a planned and efficient manner. With this approach, agencies can maintain a balance between availability of goods and efficient use of the budget. The results of the study indicate that the application of the Min-Max Stock method in the BPKP environment produces more rational inventory figures. For the type of HVS paper F4 size ATK, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum and maximum values are 72 reams and 98 reams, respectively. For printer ink, the ideal minimum and maximum quantities are 74 and 92 bottles. Meanwhile, BPKP logo folders have a minimum value of 240 sheets and a maximum of 325 sheets. The implementation of this method has a positive impact on the efficiency of the procurement and control process of stationery at BPKP.

This research was conducted at the Tambaksari Fossil Museum, Ciamis Regency. The purpose of this research is to determine the Analysis of Cultural Heritage Management at the Tambaksari Fossil Museum, Ciamis Regency in 2024. The method used in this research is a qualitative descriptive research method. This method includes observation, interviews, and documentation. Data processing techniques in this research are data reduction, data presentation, and drawing conclusions. There are 5 informants. The results of the research show that the Analysis of Cultural Heritage Management at the Tambaksari Fossil Museum, Ciamis Regency in 2024 has not been running optimally. From the results of the observation, several indicators of problems were found related to the Analysis of Cultural Heritage Management at the Tambaksari Fossil Museum, Ciamis Regency in 2024, including limited adequate facilities and infrastructure in museum management, the lack of a management plan due to limited Human Resources (HR), the absence of a clear breakdown of duties and responsibilities in Museum management, and low community participation in Museum activities and management. The efforts made include submitting a budget for facility improvements to the local government, conducting routine fossil maintenance and conservation, identifying more comprehensive human resource needs, proposing to relevant parties to consider additional staff, and striving to increase public awareness of the importance of cultural preservation and the role of museums through good communication with the local community. Based on the results of the study above, it can be concluded that the overall Analysis of Cultural Heritage Management at the Tambaksari Fossil Museum, Ciamis Regency in 2024 has not been running optimally. To optimize the management of Cultural Heritage at the Tambaksari Fossil Museum, more intensive collaboration is needed between museum managers, the local government, and the community.

The provision of clean water is a basic necessity and a fundamental responsibility of the government as a form of public accountability. Clean water not only plays a crucial role in supporting daily life but also directly affects public health, education, and economic productivity. However, the condition in Tanjung Melagan Island, located in the hinterland area of Batam City, still shows serious issues regarding access to clean water. Limited infrastructure, remote geographical location, and the lack of policy intervention are the main obstacles faced by the local community. This study aims to analyze the responsibility of the Batam City Government in providing clean water using J. Spiro’s accountability theory, which highlights three main indicators: accountability, obligation, and causality. This research employs a qualitative approach through in-depth interviews, field observations, and document studies. Informants in this study include officials from the Department of Human Settlements and Spatial Planning of Batam City, the Head of Galang Baru Subdistrict, and local residents of Tanjung Melagan Island. The results of the study indicate that the accountability of the Batam City Government in the provision of clean water has not been carried out substantively. Although formal forums such as Development Planning Meetings (Musrenbang) exist, their implementation remains procedural and does not fully absorb the aspirations and needs of the local population. The government's obligation to provide clean water is acknowledged normatively, but its realization often faces technical constraints, complex bureaucracy, and the delegation of responsibilities to non-governmental institutions. Furthermore, several underlying causes of this weak accountability were identified, including limited budgetary resources, poor inter-agency coordination, and low levels of community literacy and participation in planning and monitoring processes. Thus, this study emphasizes the importance of strengthening the role and capacity of local governments in providing essential services such as clean water, especially in underdeveloped and remote regions, to ensure that the principle of social justice is truly realized.

This study aims to analyze the effect of the level of implementation of accrual-based International Public Sector Accounting Standards (IPSAS) on the fiscal transparency of the central government. In addition, this study also examines the differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. The study sample consisted of 20 countries selected through a purposive sampling technique based on three main criteria: (1) the central government has used accrual-based financial reports, either partially or fully; (2) the country has implemented IPSAS for more than five years; and (3) the country is listed in the Open Budget Survey. This study uses panel data covering the years 2015, 2017, 2019, 2021, and 2023. The independent variable in this study is the level of implementation of accrual-based IPSAS as measured by three main indicators: commitment to accruals, accrual reporting, and accrual policies. Meanwhile, the dependent variable, fiscal transparency, is measured using the Open Budget Index score, which reflects the level of openness of the central government budget to the public. The analysis was conducted using panel data regression with a random effects model approach. The results show that the level of accrual-based IPSAS implementation has a positive effect on fiscal transparency, but this effect is not statistically significant. However, there are significant differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. This finding indicates that IPSAS implementation in various countries is influenced by different institutional factors and fiscal capacities, thus requiring strong institutional support to promote more effective fiscal openness.

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.

This study aims to analyze the efforts made by the Sukabumi City Civil Service Police Unit (Satpol PP) in enforcing Mayor Regulation Number 05 of 2014 concerning restrictions on the operating hours of night entertainment venues. The regulation was implemented to maintain public order, reduce social disturbances, and ensure community comfort, particularly during nighttime hours in urban environments. Using a sociological legal approach with qualitative methods, data were collected through interviews with relevant stakeholders, field observations, and literature reviews. The findings reveal that Satpol PP has undertaken various enforcement efforts, including routine patrols to monitor venue compliance, educational outreach to business owners regarding regulations, and administrative sanctions such as written warnings and temporary closures for violators. Despite these initiatives, several challenges hinder the optimal enforcement of the regulation. These include limited human resources and operational infrastructure within Satpol PP, inconsistent public awareness of the regulation, and resistance from certain business actors who view the regulation as a barrier to economic activity and local tourism development. Moreover, coordination between relevant agencies, such as tourism and licensing departments, remains suboptimal. This study emphasizes the need for stronger inter-agency synergy, increased budget allocation, and ongoing public education to foster better compliance. It also suggests capacity-building programs for enforcement officers and the implementation of community-based monitoring systems to enhance transparency and support. In conclusion, although Satpol PP has shown commitment to implementing the regulation, the effectiveness of enforcement can be significantly improved through strategic resource optimization, cross-sector collaboration, and a participatory approach involving both authorities and the community.

This study aims to analyze the implementation of the Living Cost Norm in budgeting for foreign official travel costs applied at PT PAL Indonesia. This research uses a qualitative descriptive method that is sourced from primary data obtained through observations, interviews, and review of historical documents on foreign official travel and decrees that are the basis for determining the Living Cost Norm. The results showed that the application of the Living Cost Norm at PT PAL Indonesia had been implemented effectively and was able to provide convenience in the process of preparing the foreign official travel budget. However, it was found that the list of countries in the Living Cost Norm provisions did not cover all destination countries, this situation opened up the possibility of disorientation in the process of budgeting foreign official travel costs whose destination countries were not listed in the Living Cost Norm. It is hoped that this research can provide an in-depth description of the implementation of the policy, as well as solutions and best practices that can be applied by similar industries.