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Theresia Chintia Herawati; Syeira Khaerani; Siti Sheila Mozza Fatihah W; Mutiara Astri Pradina; Dicky Pratama

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The use of Information Systems and Information Technology (IS/IT) is a crucial factor in improving the efficiency and accuracy of retail sector operations. PT XYZ, a retail-level staple goods provider, has implemented IS/IT to support sales recording, inventory management, security, and operational reporting. This study aims to assess the effectiveness, efficiency, security, and compliance of the information system used. The audit was conducted through observation, interviews, document review, and system testing, referring to the COBIT framework and the ISO/IEC 27001 standard. The audit results indicated that the system supported core operational functions, but weaknesses remained, including insufficient system documentation, limited access controls, and suboptimal data security and backup mechanisms. Furthermore, reliance on manual procedures has the potential to lead to errors and slow down service delivery. Therefore, system improvements, strengthening security controls, developing standard operating procedures, and enhancing the competency of human resources and IT infrastructure are needed. This audit is expected to support improved service quality and secure, effective, and sustainable IT governance at PT XYZ.

Nuris Dwi Setiawan; Hendri Rasminto; Muhamad Sidik

Information System Analysis, Design and Development 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Digital transformation (DT) has become a critical component for organizations aiming to enhance their operational efficiency, innovation, and competitiveness. However, many organizations struggle to achieve successful digital transformation due to the misalignment between their Enterprise Information Systems (EIS) and organizational strategic goals. This research seeks to design and validate a model for aligning EIS with digital transformation strategies to improve organizational effectiveness. By adopting the Design Science Research (DSR) approach, this study develops a practical model that integrates strategic planning, process management methodologies, and emerging technologies to facilitate alignment between IT and business strategies. The research includes key steps such as requirement analysis, artifact design, expert validation, and case study evaluation to ensure the model's robustness and applicability across different organizational contexts. Findings indicate that the proposed model significantly improves strategic-system alignment, enhances decision-making consistency, and facilitates better integration between business and IT units. The model also addresses common challenges such as resistance to change, skill gaps, and misalignment, fostering a supportive culture for digital transformation. In comparison to existing descriptive frameworks, the proposed model is more structured, adaptable, and actionable, providing organizations with a clear framework to guide their digital transformation efforts. This research contributes to the growing body of knowledge on EIS alignment and offers practical insights for organizations seeking to achieve successful digital transformation. Future research could explore the model's application in various organizational settings and examine its impact on long-term organizational growth and innovation.

Rusmin Saragih; Enda Ribka Meganta P

Information System Analysis, Design and Development 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

In the context of both public organizations and Small and Medium Enterprises (SMEs), inefficient business processes remain a significant challenge. Fragmented information systems often hinder the optimization of these processes, leading to slower decision-making, redundant efforts, and increased operational costs. This study aims to analyze and optimize business processes by utilizing integrated information systems (IIS), providing a comparative analysis between the two sectors. The theoretical framework explores key theories such as Business Process Management (BPM) and the integration of information systems for process optimization. Previous studies highlight the differences in how IIS implementation impacts the public and SME sectors, noting challenges such as data silos, legacy systems, and resistance to change. A case study analysis methodology was employed to assess the effectiveness of IIS across both sectors. Business Process Modeling (BPMN) was used to visualize business processes before and after optimization, and process performance was measured through key metrics such as time reduction, error rates, and cost efficiency. The results show that IIS integration improved business process efficiency by an average of 28%, with reductions in redundancy and faster decision cycles observed in both sectors. Public organizations benefited from enhanced service delivery and better resource management, while SMEs gained competitive advantages through streamlined operations and increased responsiveness to market demands. The comparison reveals that integrated systems had a greater operational impact than traditional isolated process reengineering methods. Public organizations faced more regulatory and governance challenges, while SMEs leveraged their flexibility for faster integration. Recommendations for both sectors include focusing on overcoming barriers such as resistance to change and investing in system modernization. Future research should explore the long-term effects of IIS integration and further sector-specific comparisons.

Muhamad Davy Kemalludin; Bunga Afrilia Maulandani; Chonita Din

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This qualitative inquiry examines the deliberate operational timing adopted by street vendors selling martabak, a popular Indonesian snack, exploring why nocturnal hours are strategically favored over daytime. The research methodology combined in-depth interviews with ten vendors operating in urban centers like Jakarta and Bandung with a consumer survey of one hundred respondents. Analysis of the collected data identifies a dual strategic foundation. From a demand perspective, night-time aligns with consumer psychology, fostering a leisurely atmosphere conducive to social snacking and impulsive purchases. On the supply side, vendors benefit from diminished direct competition, reduced operational overheads, and tapping into peak demand for evening treats. This synergy effectively cements martabak’s market identity as a beloved night-time culinary ritual linked to socialization. Consequently, the study posits that this chrono-marketing approach represents a savvy adaptation to local socio-economic rhythms. The insights derived provide a framework for micro-entrepreneurs to optimize service timing, aligning business operations with ingrained cultural consumption cycles to enhance sustainability and customer loyalty.  

Tedy Wahyusaputra; Herlina Herlina; Amisiska Natalia Saragi

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the determinants of capital structure within the healthcare industry, focusing on the influence of asset structure, profitability, and company size. Given the capital-intensive nature of healthcare—characterized by significant investments in medical technology and infrastructure—understanding how these firms balance debt and equity is critical for financial sustainability and operational growth. Using a quantitative approach, this research analyzes a panel dataset of healthcare companies listed on the Indonesian Capital Market from 2018 to 2023. Furthermore, the capital structure is quantified by the debt-to-equity ratio. Meanwhile, asset structure, profitability, and company size are measured by the ratio of fixed assets to total assets, return on assets, and the natural logarithm of total assets, respectively. Moreover, the data are analyzed using multiple linear regression, supported by the classical assumption testing. As a result, asset structure has a significant positive impact on capital structure, aligning with the static trade-off theory. Conversely, profitability demonstrates a significant negative relationship with capital structure, supporting the pecking order theory. Finally, company size positively affects capital structure, indicating that larger firms have greater access to debt financing. These findings suggest that healthcare managers should optimize their asset utilization and internal reserves to maintain an efficient capital structure that supports long-term healthcare delivery and investor confidence.

Ahmad Faidlon; Heru Saputro; Ariyanto Ariyanto; Boedi Lofian; Muhammad Nurul Latif +1 more

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

The selection of this research topic is based on the important role of packing machines in the noodle production process. As consumer demand continues to increase and industrial competition becomes more intense, optimizing production efficiency is a critical requirement for manufacturing companies. This study focuses on the Tokiwa W500 Packing Machine used at PT. Indofood CBP Sukses Makmur, Noodle Division, Semarang. The research method involves a comprehensive review of the machine control system to evaluate its operational performance. Data collection was conducted through direct observation, structured interviews with machine operators, and relevant literature review. The review emphasizes system performance, operational efficiency, and the level of automation, while identifying potential areas for improvement. The results indicate that the Tokiwa W500 Packing Machine operates in a stable and consistent manner during the noodle packaging process. However, opportunities were identified to enhance the automation system in order to improve production efficiency and reduce the risk of human error. This study is expected to contribute to the development of more effective and optimized control systems for industrial packing machines.

Vinca Debora Rara Dewanti Kalemodjo; Nursalam Nursalam; Delila A. N. Seran

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The increasing incidence of violence against women and children requires an active and effective role of public organizations in providing sustainable protection. This study aims to analyze the role of the Population Control, Women’s Empowerment, and Child Protection Office (DP5A) of West Sumba Regency in handling cases of violence against women and children. The research employs a descriptive qualitative approach. Data were collected through interviews, observations, and document analysis from purposively selected informants and analyzed using data reduction, data presentation, and conclusion drawing, supported by source and technique triangulation. The findings indicate that DP5A has performed its facilitative, educational, representative, and technical roles; however, their implementation has not been optimal. Major obstacles include limited facilities such as the absence of a permanent safe house, inadequate operational infrastructure, limited human resource capacity, underutilization of information technology and digital media, as well as cultural and administrative constraints. This study concludes that institutional strengthening, capacity building of personnel, optimization of technology utilization, and enhanced cross-sector collaboration are essential to improve the effectiveness of protection for women and children at the local level.

Aditya Widhi S; M. Asy Syarief Hidayatullah; M. Irpan Pirmansyah

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid growth of information technology has encouraged small and medium-sized food businesses to adopt digital systems in order to improve service quality and operational efficiency. Ayam Goreng Pakdhe, a local culinary business, still relies on manual ordering processes that often lead to order inaccuracies, slow service, and limited access to sales data. This study aims to design and develop a web-based ordering system for Ayam Goreng Pakdhe using the Spiral software development method, which emphasizes iterative development, risk analysis, and continuous user feedback. The research method consists of requirement analysis, system design, implementation, and evaluation carried out in repeated cycles according to the Spiral model. Data were collected through observation, interviews with business owners and employees, and analysis of existing business processes. The results show that the proposed web-based system is able to streamline the ordering process, reduce human errors, and provide real-time information on orders and sales reports. Furthermore, the iterative nature of the Spiral method allows the system to be adjusted according to user needs and potential risks identified during development. The implementation of this system is expected to enhance operational efficiency, support better decision-making, and increase customer satisfaction, thereby contributing to the digital transformation of small-scale culinary enterprises.

Puspita Rama Nopiana; Fisna Mega Delima Laia; Santriati Bako

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The management of material and labor costs at Gregors Barbershop is still manual and not formally structured, resulting in wastage of consumable materials, suboptimal labor utilization, and difficulties in determining service prices that align with the expected profit margins. Material costs, such as hair gel, tissues, disposable razors, and alcohol/disinfectants, are not recorded systematically, leading to frequent mismatches between stock and actual needs, while labor costs are calculated improvisationally without considering productivity and service targets. This activity aims to improve the ability of owners and employees to plan, control, and evaluate operational costs systematically, ensuring efficiency, resource optimization, and business profitability. The method uses an applied, hands-on approach, including the identification of partner needs, preparation of relevant training modules, direct operational mentoring, and evaluation with follow-up. The object of the activity is Gregors Barbershop in Batu Aji District, Batam City, which offers services such as modern men’s haircuts, classic shaves, shaving, hair treatments, and the sale of grooming products like pomade and hair oil. The results show increased efficiency in the use of consumable materials, more productive labor management, more systematic cost planning, and the ability to set service prices in line with costs and profit margins. It is recommended to implement a digital recording system and productivity-based incentives to ensure more accurate cost control, more efficient operations, and sustainable business profitability.

Agung Tri Laksono Aji Saputra; Laila Khusnul Afifah; Dinda Ana Pratiwi

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The development of information technology requires service companies to improve the effectiveness and quality of their services, including in the field of electrical installation services. CV Givas Jaya Sentosa still faces problems in managing orders, customer data, and technician scheduling, which are done manually, resulting in inefficiency. This study aims to design and build a web-based electrical installation service provider information system using the Object Oriented Analysis and Design (OOAD) method. The research method used is qualitative with a research and development (R&D) approach, through data collection techniques such as observation, interviews, and documentation. The system is designed using Unified Modeling Language (UML) modeling and implemented as a web application. The results of the study show that the system is able to simplify the service ordering process, improve service and technician data management, and help monitor work status in an integrated and real-time manner. Thus, this information system can improve operational efficiency and service quality at CV Givas Jaya Sentosa.

Ikhfa Amelia Tantiyuana; Afiffatur Rohimah; Abu Amar Bustomi

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of public relations as a key pillar in building reputation and enhancing the credibility of nature-based tourism in Jombang. The research focuses on the communication strategies employed by public relations officers in delivering information, managing public interactions, and utilizing digital media as the primary tool for strengthening destination image. The research method used is a case study with a descriptive qualitative approach. Data were collected through in-depth interviews with six informants, including public relations staff, tourism managers, representatives from the tourism department, local community members, and visitors.The findings show that public relations plays a vital role in reputation building through four main dimensions: message consistency, communication transparency, collaboration with communities and stakeholders, and the optimization of digital media. Field findings reveal that consistent use of social media strengthens tourists’ trust, while local community involvement adds authenticity to the destination’s image. Moreover, public relations also functions as a crisis communication manager by providing fast and accurate information during operational disruptions. In conclusion, the reputation of nature tourism in Jombang is not solely determined by natural beauty but also by the quality of communication managed by public relations. The optimization of digital and collaborative communication has become a key strategy to maintain the credibility and attractiveness of the destination amid increasingly competitive tourism dynamics.

Resya Dwi Marselina; Muhammad Fakhri Fakhrurozi; Muhammad Syahrul Pratama; Muhammad Vierman Subarkah; Rendy Tommy Fauzan

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the implementation of business networks in improving operational efficiency in small and medium-sized enterprises (SMEs) operating in the outdoor equipment sector. Increasing public interest in outdoor activities has intensified competition among SMEs, requiring them to develop effective collaboration strategies to maintain operational sustainability. This research employs a qualitative descriptive approach with a single case study design conducted at Misala Gear Outdoor, an SME engaged in outdoor equipment rental and sales in Ciwidey, Bandung Regency. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed using descriptive qualitative techniques. The results indicate that the implementation of business networks involving supplier partnerships, outdoor communities, tourism agents, and digital platforms contributes significantly to improving operational efficiency, particularly in inventory management, service delivery, and market reach. Moreover, business networks enable cost control, resource optimization, and service differentiation, which strengthen the enterprise’s competitive position. This study highlights the strategic role of business networks as an operational efficiency driver for SMEs in the outdoor industry and provides practical implications for SME managers in developing collaborative business strategies.

Emilianus Eo Kutu Goo; Maria Fransiska Angelina; Maria Meliani; Maria Paulina Novitasari; Oktavia Jaslina Rini +1 more

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to formulate development strategies for a billiard business in Kota Uneng, Sikka Regency, using the SWOT analysis approach. The activity was carried out through field observations, interviews with the business owner, SWOT training sessions, and guided preparation of the strategic matrix. The analysis indicates several strengths, including a strategic location, adequate facilities, and affordable service prices. However, weaknesses were also identified, such as limited capital, insufficient promotional activities, and suboptimal operational management. Opportunities arise from the growing interest in recreational activities and the potential for collaboration with local community groups. Meanwhile, threats include competition from similar businesses and shifts in entertainment preferences. Based on these findings, SO, WO, ST, and WT strategies were formulated to be implemented gradually to enhance competitiveness and ensure business sustainability. These strategies provide a practical guide for improving service quality and strengthening the market position of the billiard enterprise.

Multiana Multiana; Putri Khoiriah Harahap; Sinta Mutiara

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Advances in information technology have led to digital transformation in various business sectors, including small businesses such as campus canteens. Currently, the Basement 40 Canteen at Pamulang University still uses manual methods for menu selection and order analysis, which causes a number of problems, including poor service, difficulties in the recording process, and a lack of transparency in the workplace. The purpose of this study is to develop a web-based application that uses the Kanban method to improve operational efficiency and create clearer work processes. The methodology used is descriptive qualitative with Agile system development based on the Kanban methodology. Direct observation, interviews with canteen managers, and document analysis were used to collect data. The implementation of Kanban involves the use of visuals to display the work process in three stages: "To Do, Doing, and Done" calculating the amount of work in progress (WIP), and continuously making adjustments. The findings of the study indicate that the application created facilitates menu selection, simplifies order status monitoring, and reduces difficulties in the delivery process. The results of the evaluation regarding the use of the system indicate that this system is easy to use and can improve work effectiveness and efficiency. This research is expected to provide a practical overview of the campus digitalization process and enhance academic understanding of the application of Agile methods in small-scale business information systems.

Rio Adi Lukmana; Dandi Fajar Ismail; Gunung Tegar Abadi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to design a web-based information system for vehicle management and monitoring at Bengkel Merdeka Motor, which previously relied on manual recording processes. Manual data management caused several problems, including data loss, inaccurate records, difficulties in monitoring service progress, and delays in report generation. This research applies the Object-Oriented Analysis and Design (OOAD) method supported by Unified Modeling Language (UML) to analyze system requirements and design the proposed system. The research methodology includes requirements analysis, analysis of existing and proposed systems, system design, and user interface design. The proposed system integrates vehicle data management, service offers, work orders (SPK), service progress monitoring, invoice generation, and automatic monthly reporting into a single web-based platform. The results show that the designed system improves data accuracy, operational efficiency, and transparency of service information. In addition, real-time monitoring features support better coordination between administrators and mechanics. The implementation of this system is expected to enhance service quality, reduce administrative errors, and support managerial decision-making at Bengkel Merdeka Motor.

Eny Latifah; Suroso Suroso; Putra Andika Yoga Pratama; Ghulam Asy Syah’Bany; Inne Zulistiani +4 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The digital era presents challenges as well as opportunities for business actors, especially Micro, Small, and Medium Enterprises (MSMEs). Accelerating the adoption of digital technology-based payment systems is an urgent need so that MSMEs are able to compete and improve transaction efficiency. This Community Service (PKM) activity was carried out in Cendoro Village, Tuban Regency, with the aim of providing assistance to MSME actors through the implementation of a QRIS-based digital payment system. The method of implementing PKM consists of three stages, namely preparation, implementation, and evaluation. In the preparation stage, needs are identified and socialization of QRIS benefits are carried out. The implementation stage includes technical training on the use of QRIS as well as direct assistance in the implementation of non-cash transactions. The evaluation stage was carried out to measure the level of understanding and application of QRIS by participants. The results of the activity showed that participants understood the concept of digital payment and were able to apply QRIS in daily transactions. In addition, this activity encourages an increase in the adoption of QRIS which has an impact on efficiency, transaction security, expansion of market access, and local economic growth. The main obstacles faced include limited technological knowledge, uneven internet access, and operational costs. Thus, this PKM contributes to strengthening digital literacy and supporting technology-based economic transformation in Cendoro Village, Tuban Regency.

Adrianto Trimarjono; Wiwin Wahyuni; Lilik Mardiana

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

The challenges faced by MSMEs in Indonesia, especially in Surabaya, often revolve around business management, finance, and taxation. One potential solution is the integration of the Business Model Canvas (BMC) with financial and tax strategies, which can help MSMEs streamline their operations. The Business Model Canvas (BMC) training program is designed to assist MSMEs in reorganizing their business models and implementing new strategies that address key operational challenges. This program also incorporates financial and tax considerations, helping MSMEs manage their finances more effectively and comply with tax regulations. With this approach, MSMEs are expected to improve their operational efficiency, enhance tax compliance, and strengthen their competitive edge in the market. The method involves direct engagement with MSMEs through hands-on workshops and personalized mentoring sessions. This initiative is set to take place in May 2025, offering MSMEs valuable tools to enhance their business practices, optimize financial management, and foster long-term growth and success in the market.

Muhammad Ramadhanta Sayeed Hermanda; Windy Dermawan

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This manuscript does not aim to resolve ideological, historical, or religious claims over territory. Instead, it examines how contemporary forms of power shape protracted conflict through governance mechanisms that regulate land, labor, and resources. Drawing on conflict transformation theory, political economy, and critical governance studies, the article argues that dominant peace frameworks—centered on territorial partition, security coordination, or economic cooperation—are structurally limited because they leave asymmetric governance arrangements intact. These arrangements enable control without political integration, allowing domination to persist even in the absence of formal annexation. By reframing territorial maximalism as a governance project rather than a purely ideological aspiration, the study demonstrates how expansionist ambitions are operationalized through regulatory authority over space, mobility, and economic life. The case illustration of Jericho shows how localized stability and development initiatives can coexist with deep structural dependency when governance authority is not shared. Economic activity and administrative capacity, often interpreted as indicators of progress, may instead stabilize unequal power relations. To address these limitations, the article advances the concept of cooperative territorial governance as a pathway for conflict transformation independent of final-status agreements. By institutionalizing shared authority over labor regulation, land use, and resource management, this framework challenges governance-based domination and offers a pragmatic foundation for transforming the structural conditions sustaining modern territorial conflicts.

Sri Anggraini; Tri Damaiyanti; Maya Rafika Utami; Eko Prasetyo; Nurbaiti Nurbaiti

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of internet technology in enhancing the competitiveness of ebusiness in Indonesia, particularly in the sector of small and medium enterprises (SMEs). Based on theoretical reviews, internet technology, e-business, technology adoption (TAM), and the concept of competitiveness serve as the main foundations for understanding the ongoing digital transformation. The research employed a descriptive qualitative method with a purposive sampling technique, involving five informants consisting of digital SME owners, online store managers, and users of service platforms. Data were collected through interviews and observations, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that the internet plays a crucial role as an essential infrastructure that enhances marketing effectiveness, expands market reach, and improves operational efficiency. Marketplaces, social media, and delivery-service platforms contribute significantly to sales growth and service quality. However, challenges such as low digital literacy, platform commission fees, changes in social media algorithms, and uneven infrastructure development still limit optimal utilization. From a policy perspective, the study recommends strengthening digital infrastructure and improving national digital literacy. This research emphasizes that the success of e-business depends on technology access, human resource competence, and support through public policy. It can be concluded that internet technology serves as a vital foundation for e-business competitiveness in the digital era.

Triatmi Puji Hastuti; Dessy Purnamasari; Mintasih Indriayu; Salman Alfarisy Totalia

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The national priority program of 12 years of compulsory education is a strategic effort by the government to improve the quality and equity of education, particularly at the secondary education level. This program is supported by the School Operational Assistance (BOS) and the Indonesia Smart Program (PIP). The PIP funds are used to meet the educational needs of students, such as purchasing books, stationery, uniforms, and transportation costs. The goal of providing PIP is to reduce the financial burden of education, decrease school dropout rates, and increase access to quality education. This study examines the effectiveness of PIP in promoting educational equity in Indonesia and evaluates the alignment of government policies related to beneficiaries, implementation, and monitoring of PIP. The method used is a literature review for public policy evaluation in the field of education. The findings show that PIP has successfully increased educational participation, as reflected in the improvement of the School Participation Rate (APS), Gross Participation Rate (APK), and Net Participation Rate (APM). PIP also expands educational access for children from low-income families. However, its implementation faces challenges such as bureaucratic obstacles, misidentification of recipients, low parental administrative literacy, and delays in the distribution of assistance in 3T regions (frontline, outermost, and underdeveloped).