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Yoga Saputra; Muhammad Syafa’atul Fitrah. Zm; Meisya Apriyanti; Suci Rabila Siregar; Qayla Meylani

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The quality of service at community health centers is still often complained about by the public. Several studies show that the quality of health services at community health centers is closely related to the availability of quality health workers. The aim of the research is to determine various health human resource problems that arise in community health centers which can affect the quality of community health center services, and efforts to overcome various problems related to Human Resources management so that the quality of services at community health centers can be improved. The approach used is a descriptive analysis method. Data obtained from various literature is processed and analyzed qualitatively according to the problems and objectives that have been set. The results obtained show that there are Human Resource problems at the community health center which affect the quality of service, namely the lack of integration of the planning system and procedures for the distribution of health workers; lack of capacity of Human Resources planning units at all levels in the distribution of health workers; lack of good communication so that there are differences in understanding, information and knowledge about the distribution of health workers between planning units and health service providers; lack of support from regional government, planning that is not integrated at various levels of administration in regional government as well as lack of implementation and budgeting of training for health workers at community health centers

Ulul Ilmi; Eko Vibi Nurwansyah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

Kulsum Eka Mimin Mubaiyanah; Ika Devy Pramudiana; Aris Sunarya; Sapto Pramono

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study explores the implementation of an electronic Human Resource Management System (e-SDM) in the Gubeng sub-district of Surabaya to optimize civil servant (PNS) leave management. The primary focus is on assessing how digitalization improves efficiency, transparency, accountability, and service quality in human resource administration, particularly in leave processing. Traditionally, manual procedures required 7-14 days to approve leave requests, involved multiple steps, manual calculations, and were prone to errors, delays, and lack of transparency. The introduction of the e-SDM system significantly reduces processing time to approximately one day, enabling online submission, real-time monitoring, and electronic approval accessible anytime and anywhere via smartphones. The system automatically calculates leaves balances and prevents over-application, ensuring data accuracy and reducing misuse. Besides operational efficiency, the system enhances transparency by providing accessible real-time status updates, creating an audit trail for each decision, and making the process auditable and accountable. Despite these advantages, challenges such as user resistance, digital literacy, infrastructure issues, and system integration remain. This research employs descriptive-analytical methods, combining interviews, observations, and documentation, to analyze the effectiveness of e-SDM implementation. The findings indicate that digitalization has streamlined leave management, minimized administrative burdens, and improved data accuracy. Moreover, it fosters a fairer and more transparent work environment, reinforcing good governance principles and supporting Surabaya's vision to become a smart city. The research underscores the importance of technological adaptation within bureaucratic reforms and offers strategic recommendations for further system improvements. Overall, the successful adoption of e-SDM in Gubeng serves as a model for digital transformation in public service delivery, contributing to more efficient, transparent, and accountable governance in local government institutions.

Afrizal Pratama; Nihayatus Sholihah; Zainal Fatah

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This abstract summarizes the innovation in land administration services through the implementation of Electronic Land Rights Certificates (e-Certificates) by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN). The policy responds to persistent challenges in conventional land certificate services, including lengthy bureaucratic procedures, limited transparency, and risks of document duplication and forgery. The study focuses on the implementation of e-Certificate services at the Surabaya City Land Office II, aiming to analyze the effectiveness of the innovation, supporting and inhibiting factors, and its impact on public service quality. A descriptive qualitative approach is employed, utilizing Rogers’ Diffusion of Innovation theory (1971) with five key indicators: relative advantage, compatibility, complexity, trialability, and observability. Data collection methods include document analysis, in-depth interviews, and field observation. Findings indicate that the e-Certificate provides significant benefits, such as time efficiency, enhanced data security, and improved transparency. The innovation also aligns with national priorities for digital transformation and bureaucratic reform. However, notable complexity persists due to limited digital literacy among the public and adaptation challenges faced by employees. Limited-scope pilot implementation supports iterative system improvements, while observable outcomes include accelerated services and increased public trust. Key enabling factors consist of strong national policy support, advanced digital infrastructure in Surabaya, and organizational commitment. Conversely, constraints include limited human resources, resistance to organizational change, and data security concerns. Overall, the e-Certificate innovation at the Surabaya City Land Office II has generated new public value through faster, more efficient, and accountable services, establishing a model for advancing digital transformation in land administration across Indonesia.

Azizatul Kamaliyah Suwandi; Ika Devy Pramudiana; Sapto Pramono

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze how the government policy of Mojokerto City is implemented to support the empowerment of shoe SMEs and to identify the factors influencing the success or failure of the policy. The method used in this research is a qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation. Data was collected from shoe SMEs, relevant government officials, and supporting institutions. Data analysis was conducted using Edwards III's public policy implementation theory, which includes four indicators: communication, bureaucratic structure, resources, and implementer disposition. The findings of this study show that although the policy for empowering shoe SMEs has had a positive impact in several areas, such as improving product quality and marketing awareness, there are still barriers in terms of inter-institutional coordination, access to funding, and human resource quality. The conclusion of this study is that the implementation of the shoe SME empowerment policy in Mojokerto City can succeed with improvements in more effective communication, better coordination between institutions, and strengthening the resources needed by SMEs. Recommendations for the local government include simplifying administrative procedures, increasing access to funding, and enhancing entrepreneurship training relevant to the needs of shoe SMEs. Therefore, this policy is expected to have a greater impact on competitiveness and the local economy.

Buamona, Wulandari; Wulandari Buamona; Muhammad Najib Kasim; Agusdiwana Suarni

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to describe how the use of Islamic banking services contributes to enhancing shariah financial inclusion among students of Universitas Muhammadiyah Makassar. The research employed a qualitative descriptive approach involving eight student informants from various faculties selected through purposive sampling. Data were collected through in-depth interviews, non-participant observations, and documentation during May-July 2025. Data analysis followed the stages of reduction, presentation, and conclusion drawing in an interactive manner. The findings indicate that most students understand the basic principles of Islamic finance (prohibition of riba, profit-sharing, clarity of contracts, and transparency), although financial literacy is not evenly distributed. Experiences in using Islamic banking services were generally positive, with account opening procedures and contractual clarity being well appreciated.

Aderia Rimitha Djami; Roesjanto Roesjanto; Wasi Sumarsono

Shipping and Transport Management Journal 2025 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the effect of service quality on passenger satisfaction at Tingkir Bus Terminal, Salatiga City. Service quality is an essential factor in achieving customer satisfaction, especially in public transportation services that cater to the needs of the community. The study underscores the importance of efficient and reliable services in improving the overall passenger experience. This research uses a quantitative approach, employing a survey method with 100 respondents who are passengers at the terminal. Data were collected through a Likert-scale questionnaire, designed to measure various aspects of service quality such as timeliness, comfort, and customer support. The data were analyzed using SPSS version 26, with procedures including validity tests, reliability tests, simple linear regression, and hypothesis testing (t-test). The results show that service quality has a positive and significant effect on passenger satisfaction, suggesting that higher service quality leads to increased satisfaction. This finding emphasizes the critical role of service quality in enhancing the operational success of public transportation services. The study’s findings are expected to serve as valuable evaluation material for improving service quality and provide practical insights for terminal management to enhance passenger satisfaction in the future.

Farchan Hamdani; R. Fahrurrozi Nur Ansori

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

Non-litigation legal assistance in land dispute resolution is carried out by the Ansor Legal Aid Institute (LBH Ansor). This assistance is crucial considering the complexity of land law and the high demand of the community, especially vulnerable groups, for access to fast, efficient, and low-cost conflict resolution. This research is driven by the low public understanding of non-litigation mechanisms and the challenges in realizing proportional access to justice. The main objective is to comprehensively document the assistance procedures and identify the applied advocacy model. This research method uses a normative legal approach with a statute approach and a conceptual approach. The results of this study describe that LBH Ansor plays a strategic role as a mediator and legal facilitator, which includes initial case assessment, preparation of a mediation framework, and assistance in negotiations between the disputing parties. The main findings show that LBH Ansor's non-litigation assistance practices have successfully increased the effectiveness of land dispute resolution by prioritizing the principles of restorative justice and peace agreements, while also providing a replicable model for increasing access to justice outside the courts.

Efrida Pima Sari Tambunan; Soraya Saputri; Rika Rahmawati Situmorang; Syahnur Fadillah Azmi; Mahfuza Delila Harahap +1 more

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the ability and creativity of the people of Situnggaling Village, Brand District, Karo Regency, in utilizing the potential of the surrounding nature in the form of telang flowers (Clitoria ternatea L.) through training in making simple syrup products. This training was attended by 34 participants consisting of housewives and village teenagers. The implementation method includes socialization of the benefits of telang flowers, syrup making demonstrations, as well as technical assistance in packaging and marketing strategies. Participants were also given an understanding of hygiene standards, the right dosage of ingredients, natural dyeing techniques, and product storage procedures to have a longer shelf life. In addition to the production aspect, this activity also discussed the economic potential of telang flower syrup products as a commodity for MSMEs, including the calculation of production costs and marketing opportunities through social media. The results showed a significant increase in participants' knowledge about the economic value and health benefits of telang flowers, as well as their ability to produce syrup independently. This activity is expected to be the first step in empowering the local potential-based economy and encouraging the formation of new sustainable home businesses in Situnggaling Village.

Rini Tarigan; Dafid Ginting; Yusnidah Yusnidah

Jurnal Pemimpin Bisnis Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The purpose of this paper is to understand the implementation of the Fuel Filling Permit system in the Tax-Free Zone at PT. Pelayaran Nasional Nusantara Perkasa. This paper analyzes the implementation of the Fuel Filling Permit using a fleet of tankers and ships in the Free Trade Zone (FTZ), specifically in the Free Trade Zone and Free Port (KPBPB) such as Batam. The implementation of this permit is closely related to the regulations on fuel distribution and management, which are regulated by the government and area management bodies such as the Batam Free Trade Zone Authority (BP Batam). PT. Pelayaran Nasional Nusantara Perkasa is an official fuel filling agent for PT. Pertamina Patra Niaga in Batam, which will fill fuel or provide fuel for ships. This research method utilizes field and library methods. The results of this study provide the company with a better understanding of the procedures for obtaining a Fuel Filling Permit using a fleet of tankers and ships in the Free Trade Zone (TFZ), which can be submitted online and directly to the relevant agency office.

Pebriyanti Pebriyanti; Dirhamsyah Dirhamsyah; Eka Fransiska

Jurnal Pemimpin Bisnis Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The process of signing on and off a seafarer's book for ship crew is a vital stage in the shipping world that requires thorough preparation and orderly implementation to ensure the safety and smooth operation of the ship. Signing on a seafarer's book involves recording and confirming the date and location of boarding the ship in the seafarer's book, which serves as official proof that the document holder has joined the ship's crew. Generally, this stage is accompanied by the preparation of a Seafarer's Employment Agreement (PKL) containing salary details and obtaining approval from the Harbor Master. Conversely, sign off is a procedure carried out when the work contract period in the PKL ends, or earlier for certain reasons such as late salary payments or discomfort in the work. The purpose of this study is to identify the obstacles that arise in the process of managing the sign-on/off of seafarer's crew books at PT. Baruna Mitra Segara Lines, Bandar Lampung. In compiling this paper, the author applies two approaches, namely the field observation method (field study) and the library study method. Both methods are used to gain a comprehensive understanding of the mechanism for managing the sign-on/off of seafarer's books, while also identifying the obstacles that arise so that the company can maximize the process. The research findings reveal that there are obstacles in the implementation of the sign-on/off of seafarer's books that are not fully in accordance with procedures. However, this process still has a positive and significant impact on the efficiency of the departure time of ship crews. This finding confirms that improving procedures and enforcing operational standards are key to improving the quality of document management services at PT. Baruna Mitra Segara Lines

Rakhmawati, Arri Maulida; Dianti, Ergita Rahma; Mafiroh, Ita Faikotul; Sulasih, Sulasih

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the factors influencing members’ decisions to take murabahah financing at BMT Mentari Umat Wangon. The research employed a quantitative approach with descriptive and verification methods. The population consisted of active members using murabahah financing, selected through purposive sampling. Independent variables included service quality, knowledge of Islamic products, trust, location, promotion, profit margin, and financing procedures, while the dependent variable was the members’ financing decision. Data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The results show that service quality, Islamic product knowledge, trust, profit margin, and financing procedures significantly affect members’ decisions, whereas location and promotion have no significant effect. The most dominant factors are service quality and institutional trust. These findings support the Theory of Planned Behavior (TPB), which emphasizes that attitudes, trust, and perceived control are key determinants of financial decision-making. The study implies that BMT should enhance service quality, strengthen financial literacy related to Islamic products, and develop digital-based service systems to improve efficiency and competitiveness.

NapisahNapisah; Fina Fitriyana; JulianaJuliana

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

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.

Desak Made Mya Yudia Sari; Ida Ayu Nirma Prameswari; Ni Putu Indah Jeniari

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

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

Dewi Rosita; Nadaa Avria Hanum

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

Legal assistance for applications is a crucial form of legal aid provided to the public in submitting various types of applications to the courts or related agencies. This research is motivated by the urgent need to understand the effectiveness and implementation of such legal aid services, particularly for underprivileged communities who face barriers in accessing the justice system. This article aims to discuss and describe in detail the application processing process carried out by the Legal Aid Post (Posbakum) when operating and collaborating with the Legundi Legal Aid Institute (LBH Legundi), specifically in the context of name change applications. This research uses normative legal methods with a conceptual and statutory approach to analyze the applicable procedures. The results show that Posbakum plays a central role in drafting name applications for communities in need through a phased assistance process that includes initial consultation, verification of document requirements, technical assistance in scanning and nazegel, drafting application letters, and guidance on case registration. This assistance model has proven effective in overcoming procedural obstacles and increasing access to justice for underprivileged communities, while simultaneously transforming the community from a passive to an active role in fighting for their civil rights.

Muhammad Noor Habil; Muhammad Syabrina

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to foster children’s independence in worship through mentoring on the practice of ablution (wudhu) and prayer (sholat) at Madrasah Ibtidaiyah Al-Jihad. The activity was motivated by preliminary observations showing that most first and second-grade students already recognized the basic procedures of wudhu and sholat but still needed guidance in mastering the correct order of movements and recitations. Therefore, this mentoring program was carried out as an effort to develop students’ religious character from an early age through direct practice and habituation in the school environment. The implementation method used a participatory and educative approach consisting of several stages, including initial observation, collaborative planning with teachers, mentoring in wudhu and sholat practices, and final evaluation. The activity was carried out collaboratively among students, teachers, and university mentors, creating an active, interactive, and joyful learning atmosphere. The results showed a significant improvement in students’ independence and understanding in performing wudhu and sholat correctly. Students were able to memorize the sequence of wudhu, perform prayer movements more accurately, and worship with greater focus and discipline without constant supervision. Teachers also reported increased student awareness and consistency in performing daily prayers after the mentoring sessions. Overall, this program had a positive impact on fostering the habit of worship in the school environment and demonstrated that hands-on practice combined with exemplary guidance is an effective approach to instill religious values and build independent character in young learners

Nik Haryanti; Endah Siswati; Camara Miko Surbakti

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service research aims to improve the knowledge and skills of Generation Z in Blitar City in organizing funeral prayers according to Islamic law. This activity is motivated by the low understanding of the younger generation regarding the procedures for performing funeral prayers, even though it is part of the fardhu kifayah obligation that should be understood by every Muslim. Through this training activity, it is hoped that Generation Z will have theoretical and practical skills in performing funeral prayers correctly and raise awareness of the importance of social and spiritual responsibility in community life. The method used is Participatory Action Research (PAR) by actively involving participants in two stages of activities, namely providing material on the laws, pillars, and prayers of funeral prayers, as well as direct practice of its implementation guided by competent speakers. The results of the study showed that this training went well and received a positive response from the participants. Based on the results of the pre-test and post-test, there was an average increase in knowledge scores of 42%, which indicates a significant increase in the understanding and skills of participants. Participants were able to explain the pillars, valid conditions, and procedures for funeral prayers correctly. In addition to increasing knowledge, this activity also strengthens religious values, social responsibility, and spiritual awareness among the younger generation. Therefore, this training is effective in shaping a Generation Z that is knowledgeable, moral, and committed to the teachings of Islam in its entirety.

Unik Depisari; Fathonah, Aenia Latif; Cery, Cery; Ashfa, M. Aqila; Fitriyah, Siti Zakiyatul +1 more

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and conclusion drawing. The findings indicate that the implementation of the contract generally aligns with sharia principles, although operational challenges persist, including inconsistent documentation, varied member understanding of wakalah procedures, and limitations in monitoring practices. Verification processes and margin determination have been properly executed, yet administrative governance requires strengthening to ensure alignment between procedural guidelines and real-world practice. The study highlights the importance of increasing sharia literacy and enhancing human resource capacity to improve efficiency and compliance in implementing murabahah bil wakalah within micro-level Islamic financial institutions.

Gilang Nur Rosyid; Irwanto Irwanto

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This research analyzes the implementation of Occupational Safety and Health (K3/OSH) in the automation project of the Vacuum Pan machine at a sugar factory in Indonesia. The Vacuum Pan machine automation project poses high potential hazards due to its involvement with electrical systems, high-pressure pipes, and the installation of electrical and automatic control systems. The research methods used were daily direct observation in the field and interviews with the factory's safety (EHS) personnel, project workers, and interns for one month, from July 7 to August 8, 2025. The results show that K3 planning, such as the availability of HIRADC documents, SOPs, Safety Plans, and K3 facilities (APAR, evacuation routes, safety signs), has been well-implemented and adheres to applicable standards. K3 supervision activities include Safety Inspection (routine twice a week), Safety Patrol (daily and spontaneous), and Safety Talk or Toolbox Meeting (routine every Wednesday). However, the aspect requiring improvement is worker discipline, particularly in the use of Personal Protective Equipment (PPE) and adherence to Standard Operating Procedures (SOPs), which were recorded at compliance frequencies of 65% and 60%, respectively. Workers' response to hazardous situations was also found to be less responsive (50%). In conclusion, while K3 planning and facilities are adequate, the overall K3 implementation needs to be optimized through increased supervision and the establishment of a disciplined culture regarding PPE and SOPs.

Kustiyono Kustiyono

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.