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The operational department at PT. Baruna Mitra Segara Lines Bandar Lampung plays a crucial role in ensuring the timely departure of ships. This study examines how the department monitors ship departures to ensure they occur on time and follow established procedures. The research uses a qualitative case study approach, collecting data through observation and documentation. The findings show that active involvement from the operational department helps reduce technical and administrative issues that may delay departures. Improving human resources and operational systems is essential to guarantee smooth operations. The operational department is responsible for coordinating between departments, checking ship readiness, and monitoring schedules. The department's effectiveness significantly reduces delays and enhances customer satisfaction. The study also highlights that the accuracy of operational work impacts the efficiency, safety, and reliability of the shipping process. Strengthening the monitoring system and improving human resource quality are critical to optimizing the department’s role. However, challenges such as limited resources and outdated information systems need to be addressed to improve performance. This research aims to provide insights for PT. Baruna Mitra Segara Lines management to enhance the operational process of ship departures.

This research was conducted with the aim of optimizing the assignment of working hours in the Procurement Division of PT. Pelindo Multi Terminal through the application of the Hungarian method. The fundamental problem faced is the imbalance between the number of permanent workers and the high workload that must be completed, thus creating a risk of inefficiency in the operational process. To address this problem, a quantitative approach was used with linear programming modeling techniques designed to produce a more systematic and measurable assignment allocation. Through the analysis conducted, an optimal solution was obtained regarding the distribution of working hours, where the total working time can be reduced to 10,120 minutes per month, lower than the previously set maximum limit of 10,560 minutes per month. These results indicate that the application of the Hungarian method is not only able to reduce excessive workloads on some employees, but also ensures a more proportional distribution of assignments among all available workers. In addition, this method can increase operational effectiveness because each worker receives a load according to their capacity, so that the risk of fatigue or decreased performance can be minimized. The findings of this study confirm that the Hungarian method is an alternative work scheduling strategy that is efficient to be applied in industrial environments with high task complexity. Proper implementation can also support the achievement of overall company productivity, improve the quality of human resource management, and strengthen the company's competitiveness in facing future operational challenges.

Efficient operations of PT PLN, as a vital electricity provider, heavily rely on effective service management, including customer data collection and payment processing. Employee performance supervision is crucial to ensure optimal results and customer satisfaction, given that traditional manual systems often suffer from inefficiencies, inaccuracies, and delays. This research aims to develop and implement a web-based performance monitoring system for electricity bill delivery officers to enhance operational efficiency and accountability at PT PLN. The Waterfall method was adopted as a systematic development framework, encompassing stages of requirements analysis, design using Unified Modeling Language (UML) such as use case diagrams and activity diagrams, implementation with PHP and MySQL, and black box testing to validate system functionality. The results of the black box testing indicate that all main functions of the system, including user authentication, user data management, uploading of daily reports and supporting files by officers, and the administrator's ability to monitor and review reports, function as expected. The successful implementation of this system indicates its capability to overcome the limitations of manual methods and provide real-time visibility into the performance of field officers. Thus, this web-based monitoring system not only contributes to improving data accuracy and operational efficiency at PT PLN but also supports more informative and strategic managerial decision-making, aligning with digital transformation initiatives in the energy sector

Currently, the use of data mining technology has become essential in enhancing business management efficiency, including in the trending coffee shop industry. Data mining allows business owners to analyze sales information in depth, enabling more accurate decision-making regarding inventory management, promotions, and sales strategies. This study aims to implement the Apriori algorithm to analyze sales data at Menrabic Coffee Shop. The Apriori algorithm is used to discover association patterns or relationships between products frequently purchased together by customers, which can assist management in providing inventory that aligns with customer preferences. The research method illustrates the detailed implementation process of the Apriori algorithm, starting from sales data collection, data cleaning, programming, and analysis of the results. The implementation uses web programming languages such as HTML, CSS, MySQL, and JavaScript, while back-end logic is programmed with PHP. The results of applying this algorithm reveal the most popular sales patterns among customers, providing valuable insights for management to improve operational performance and customer satisfaction. Therefore, this study demonstrates that applying data mining with the Apriori algorithm can be an effective tool for understanding consumer behavior and supporting data-driven decision-making at Menrabic Coffee Shop. By utilizing these insights, management can optimize inventory, enhance sales strategies, and ultimately increase overall business efficiency.

The evaluation of information systems becomes important to ensure the effectiveness of the Hospital Information System (SIMRS) application and its positive impact in producing information that meets the standards of data quality with the HOT fit theory, which includes the core elements of the information system: human, organization, Technology and net benefits. The research was conducted using a cross-sectional design and involved 78 SIMRS users in X Hospital as the sample. Data were analysed using the partial least squares (PLS) structural equation modelling (SEM) method. The results of the study showed that user satisfaction, information quality, service quality, system quality, organizational environment, system utilization level, and organizational structure had significant relationships with SIMRS based on hypothesis testing. The significant findings included user satisfaction, net benefits, system utilization, service quality, system quality, organizational environment, and information quality. This study emphasizes the importance of routine and periodic maintenance, monitoring of SIMRS by relevant units, attention to factors influencing SIMRS adoption by users, and regular training related to the operation of the SIMRS application. Efforts to improve operational skills in the aspects of system quality, information quality, service quality, organizational structure, and organizational environment of SIMRS are crucial to optimize the net benefits generated by SIMRS.

This study aims to analyze the impact of generational diversity, organizational culture, and leadership style on employee retention at PT Idea Solusi Indonesia in Tangerang City. This research employs a quantitative approach with descriptive data analysis, correlation, and hypothesis testing using multiple linear regression. The sampling method used is Non-Probability Sampling with a Total Sampling technique, where data is collected through questionnaires using a Likert scale. The collected data is then processed using Microsoft Excel software for further analysis. The results of this study show that the generational diversity variable does not have a significant impact on employee retention. Despite differences in age and background among employees, these factors do not significantly affect their decision to stay with the company. On the other hand, organizational culture and leadership style have a significant influence on employee retention. An inclusive organizational culture that supports teamwork, open communication, and recognition of individual contributions has been shown to improve employee satisfaction and loyalty. Additionally, a leadership style that supports individual development, provides support, and focuses on employee empowerment helps strengthen employee commitment to remain with the company. This study offers important managerial implications for PT Idea Solusi Indonesia in formulating policies to improve employee retention. The company needs to strengthen an organizational culture that promotes well-being and inclusivity, while also enhancing leadership styles that motivate and empower employees. By implementing these measures, the company can create a more conducive work environment that not only encourages loyalty but also boosts employee motivation and productivity in the long run. This is expected to improve the overall performance of the company and ensure more stable operational continuity.

This study aims to analyze the influence of company characteristics, including Current Ratio, Debt to Asset Ratio, and Company Size, on Financial Performance. The population studied consists of companies in the F& B sector listed on the IDX during the period 2020-2024. The sample in this study was selected using the purposive sampling method. Out of the 24 companies listed in the sector, 3 companies were eliminated because they did not meet the established criteria, resulting in a final sample size of 21 companies. To test the influence of independent variables on the dependent variable, the multiple linear regression analysis technique was applied. The research results show that Company Size has a positive and significant effect on financial performance, while the Debt to Asset Ratio has a negative and significant effect on financial performance. On the other hand, the Current Ratio does not show a significant effect on financial performance. However, the Current Ratio does not appear to significantly affect financial performance. While it is a measure of liquidity, the results of this study suggest that liquidity alone does not guarantee profitability or financial success. It is possible that other factors, such as market conditions or management practices, may play a more dominant role in influencing financial performance. Overall, this research emphasizes the need for companies in the F&B sector to carefully manage their debt levels and consider the benefits of growing their company size to improve financial performance. Future studies could explore the role of other factors, such as operational efficiency and market conditions, to gain a more comprehensive understanding of what drives financial success in the industry.

Reservoir heterogeneity has long been recognized as a critical factor influencing the efficiency of enhanced oil recovery (EOR) methods. Among the techniques applied, cyclic waterflooding is considered one of the promising approaches due to its relatively simple operational design and potential to improve sweep efficiency. This method involves alternating water injection in specific cycles to mobilize trapped oil and redistribute reservoir pressure. However, the variation in geological properties such as porosity, permeability, and fluid saturation creates challenges in achieving uniform displacement, especially in reservoirs with high heterogeneity. Understanding the role of heterogeneity is therefore crucial for optimizing cyclic waterflooding applications. This study applies a literature review approach by synthesizing findings from previous experimental and field studies that evaluated cyclic waterflooding under different reservoir conditions. The analysis compares the performance of cyclic water injection periods across reservoirs characterized by varying levels of heterogeneity. Parameters such as injection rate, water breakthrough time, and oil recovery factor were considered in evaluating the effectiveness of this method. The results highlight that reservoirs with high heterogeneity often experience uneven fluid distribution, leading to early water breakthrough and reduced oil recovery. In contrast, reservoirs with relatively low heterogeneity tend to respond better to cyclic waterflooding, resulting in improved sweep efficiency and higher incremental recovery. Moreover, the optimization of cycle timing and water injection intervals appears to significantly mitigate the negative effects of heterogeneity. In conclusion, the study emphasizes that reservoir heterogeneity plays a decisive role in determining the success of cyclic waterflooding. Tailoring injection strategies based on geological variability is essential to maximize recovery efficiency. Future research should focus on integrating advanced reservoir characterization techniques with adaptive cyclic flooding models to further enhance oil production outcomes.

This study aims to analyze the influence of intrinsic motivation, work atmosphere, and work environment on employee productivity and performance at Hotel Kridawisata Bandar Lampung. A total of 30 employees from the hotel were selected as the population for this study, using a saturated sampling approach to obtain a representative sample. Data was collected through questionnaires and analyzed using SPSS version 25.0 to examine the correlation and influence between independent variables (work motivation and work atmosphere) and employee performance. The analysis revealed a significant positive correlation between employee work motivation and their performance, with a regression coefficient of 0.389. This indicates that higher work motivation leads to better performance. Additionally, the work atmosphere had a positive and significant impact on employee performance, with a regression coefficient of 0.467. These findings suggest that a supportive and comfortable work atmosphere can significantly enhance employee performance. Based on the obtained R-square value of 0.493 or 49.3%, it can be concluded that work motivation and work atmosphere have an influence on employee performance at Hotel Kridawisata. In other words, approximately 49.3% of the variation in employee performance can be explained by these two factors, while the remaining 50.7% is influenced by other factors not covered in this study. This highlights the importance of both work motivation and the work environment in driving employee performance. Therefore, it is recommended that the management of Hotel Kridawisata continue to improve employee motivation and create a more conducive work atmosphere. This will not only enhance employee performance but also contribute to improving the quality of hotel services, which in turn can increase guest satisfaction and the hotel's operational success.

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

This study aims to analyze the causes of component failure in the Power Train system of unit OHT773E CO2278 at PT. Cipta Kridatama, Samarinda, using the Root Cause Failure Analysis (RCFA) method. The Power Train system is responsible for transferring power from the engine to the final drive and other components, making it critical for the operational success of heavy equipment. Therefore, optimal maintenance is essential to prevent fatal failures that could impact the unit's performance. Based on the analysis, the dominant cause of failure is human factors, particularly technician negligence during component installation. This negligence results from a lack of understanding of the procedures and specifications recommended by the manufacturer, leading to incorrect installation of components. This failure impacts the achievement of the component’s expected lifetime, thus shortening the operational life of the components and increasing the risk of more severe damage. This also leads to higher repair costs and reduced unit productivity, resulting in longer downtime. To address this issue, several preventive measures are recommended, such as regular training for technicians to enhance their understanding of correct procedures and specifications, as well as the importance of following manufacturer guidelines during every maintenance and installation process. Additionally, it is advised to conduct routine discussions between technicians and supervisors to ensure that every maintenance step and installation complies with the established procedures. Increased oversight of the installation and maintenance process is also necessary, along with periodic rejuvenation of components to ensure the optimal performance of the Power Train system. Strengthening Preventive Maintenance (PM) practices is also crucial to minimize future damage potential. Implementing these solutions is expected to enhance the reliability of the Power Train system, extend component lifespan, and reduce failure frequency, ultimately improving the overall efficiency and productivity of the company.

In light of the moderating effects of organizational readiness (OR) and digital literacy (DL), this study attempts to examine how business intelligence (BI) affects the sustainable performance and decision-making quality of SMEs in Lampung Province.  This study used a convergent parallel design and a mixed methods approach, integrating both qualitative and quantitative data to offer a thorough insight.  In-depth interviews with 15 important informants provided qualitative data, while purposive sampling was used to choose 200 SMEs as respondents for quantitative data. The outer and inner models were evaluated in a quantitative study using Partial Least Squares Structural Equation Modeling (PLS-SEM), and thematic analysis was used to examine the qualitative data. The findings demonstrated that BI significantly influences sustainable performance (β=0.24, p<0.001) and decision quality (β=0.65, p<0.001), both directly and via decision quality mediation (β=0.58, p<0.001). The association between BI and decision quality was found to be strengthened by OR and DL.  SME players stress the significance of rapid, precise, and integrated data access in enhancing the precision of company strategy, and qualitative findings corroborate the quantitative findings. This study offers useful suggestions for boosting SMEs' competitiveness in the age of digital transformation.

The use of palm oil waste as boiler fuel is one of the innovative solutions in supporting the use of renewable energy while reducing the environmental impact of palm oil industry waste. Waste such as palm shells, mesocarp fibers, and empty oil palm bunches have high energy potential through direct combustion and other thermal technologies. This study aims to evaluate the potential use of palm oil waste as boiler fuel based on its calorific value, combustion efficiency, and environmental impact. The methods used include analysis of the physical and chemical characteristics of waste, boiler performance tests, and exhaust gas emission evaluation. The results show that palm oil waste has a high calorific value (15–20 MJ/kg), which makes it an efficient alternative fuel. In addition, the use of this waste is able to reduce dependence on fossil fuels while minimizing carbon emissions, thereby supporting the greenhouse gas emission reduction target. From an operational perspective, the use of palm oil waste in industrial boilers can increase combustion efficiency by up to 75–85%, depending on fuel conditions and boiler design. This makes palm oil waste not only economically valuable, but also strategic in supporting the transition to clean energy. Another advantage is that waste management becomes more targeted, because solid waste that is usually only an environmental burden can be reused as an energy source. However, some of the challenges that need to be considered include relatively high ash levels, the potential for corrosion in boiler equipment, and the need for emission control technology to comply with environmental standards. With the right mitigation strategy, palm oil waste can be processed into sustainable and environmentally friendly energy.

This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

This study aims to analyze the effect of liquidity and credit risk on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Profitability is measured by Return on Assets (ROA), liquidity is proxied by the Loan to Deposit Ratio (LDR), while credit risk is measured using the Non-Performing Loan (NPL) ratio. The research employs a quantitative approach with multiple linear regression analysis to test the partial and simultaneous influence of the independent variables on profitability. Data were obtained from the annual financial reports of banks published on the IDX, covering a five-year observation period. The results of the analysis show that credit risk, as measured by NPL, has a significant negative effect on bank profitability. This finding reflects that the higher the NPL ratio, the lower the bank’s ability to generate returns on assets, emphasizing the importance of effective credit quality management. In contrast, the liquidity level measured by LDR demonstrates a positive but statistically insignificant effect on ROA. This suggests that although liquidity plays a role in supporting banking operations, its direct impact on profitability is relatively weak when considered independently. However, when examined simultaneously, both credit risk and liquidity significantly affect bank profitability. These findings imply that effective credit risk management is a crucial determinant of financial performance in the banking sector. High levels of non-performing loans can erode bank profits, while optimal liquidity management supports operational efficiency, even if its impact is not strongly significant in isolation. From a managerial perspective, banks need to strengthen monitoring of loan quality, implement more prudent credit policies, and adopt sustainable liquidity strategies to enhance profitability. For regulators, the results highlight the importance of supervising asset quality and ensuring adequate liquidity management in the banking system. This study contributes to the literature on banking performance by providing empirical evidence on the interaction between credit risk, liquidity, and profitability in the Indonesian banking sector.

Human resources (HR) are a crucial component of any organization, playing a vital role in determining its development and success. One key aspect of HR management is employee performance, which reflects the quality and quantity of employee output in meeting company targets. This study focuses on PT REX Denpasar, a logistics company that experienced fluctuations in monthly revenue throughout 2023. This phenomenon indicates performance issues related to work quantity, delivery accuracy, and time efficiency. Several operational issues identified included variability in staff productivity, delays in delivery schedules, and inaccuracies in shipping data processing. To explore solutions to these challenges, the study examined the role of managerial leadership and financial incentives in improving employee performance, with job satisfaction as a mediating variable. This study covered all 40 employees of PT REX Denpasar, using a comprehensive enumeration sampling method. Data were collected through structured questionnaires, in-depth interviews, and a review of organizational records. Analysis was conducted using a structural path modeling approach to examine the relationships between variables. The results showed that managerial leadership had a significant effect on job satisfaction, as did the financial incentives provided by the company. Furthermore, leadership quality and compensation systems have been shown to have a positive correlation with improved employee performance. Furthermore, job satisfaction was found to act as a substantial mediator, strengthening the influence of leadership and compensation on performance. Thus, improving leadership quality and improving compensation mechanisms not only have a direct impact but also an indirect impact through increased job satisfaction.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study aims to analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.