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Wiyono, Wujud; Rokhmawan, Sonnie Rokhmawan

Engineering and Maritime Technology Journal (Engment) 2026 Deptek Prodi Teknik Mesin Kapal Perang Akademi Angkatan Laut

This research aims to analyze and develop a competency model for the Indonesian Navy Technical Officers thru the education of Naval Academy Cadets (AAL) in supporting the operational readiness of main weapon system equipment (alutsista) in the naval domain. The research uses a mixed methods approach with a Sequential Exploratory design, starting with qualitative studies thru interviews, observations, documentation studies, and Focus Group Discussions (FGD), followed by quantitative testing using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research results show that the education curriculum, teaching quality, mentoring system, field practice, and mastery of weapon system technology have a positive and significant impact on the development of the competencies of the Indonesian Navy Technical Officers. The most dominant factor is the mastery of weapon system technology, followed by field practice and the education curriculum. This research resulted in the Integrated Naval Technical Officer Competency Development (INTOCD) Model, which integrates a competency-based curriculum, academic learning, technical training, field practice, technology mastery, as well as character and leadership development. The model is expected to serve as a reference in the development of the competencies of the Indonesian Navy Technical Officers to enhance personnel professionalism and support the operational readiness of naval defense equipment sustainably.

Slamet Yuliono; Nofierni Nofierni; Sandra Dewi

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

R. E. Ardenia Pramita; Elindra Yetti; Dinny Devi Triana

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Background: Digital transformation in arts education has introduced new paradigms in pedagogical tools, yet the specific role of artificial intelligence in fostering creativity within dance education remains under-explored. Objective: This study aims to analyze the contribution of AI Motion technology to enhancing the creative thinking skills of junior high school students in dance learning. Method: A systematic literature review was conducted following the PRISMA 2020 guidelines. A total of 30 peer-reviewed articles published between 2023 and 2025 were selected from databases including Scopus, ScienceDirect, ERIC, Google Scholar, and Garuda. Data were analyzed using the qualitative descriptive framework of Miles and Huberman. Results: The findings demonstrate that AI Motion technology significantly improves movement accuracy by up to 41% and fosters four key dimensions of creativity: fluency, flexibility, originality, and elaboration. The technology provides real-time feedback and visualization, enabling students to transition from passive imitation to autonomous movement exploration. Conclusion: The integration of AI Motion is strategically aligned with the Indonesian Merdeka Curriculum, which emphasizes differentiated learning and 21st-century skills. However, successful implementation is contingent upon overcoming challenges related to teacher digital competency and infrastructure accessibility. This study provides a conceptual framework for modernizing arts pedagogy through AI-assisted creative exploration.

Anisa Sal Sabilla Putri; Salwa Putri Qomariyah; Rafika Meilia Sari

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Digital transformation in Human Resource Management (HRM) has shifted the organizational paradigm from an administrative function to a strategic function focused on adaptive and sustainable human resource development. This study aims to systematically review the integration of digital technology in HRM practices with particular emphasis on inclusivity and organizational sustainability. The method employed is a literature review analyzing various studies related to the implementation of Artificial Intelligence (AI), big data analytics, and digital systems in recruitment, competency development, and employee performance evaluation. The findings indicate that digital transformation enhances operational efficiency, decision-making quality, and workplace flexibility. However, the adoption of digital technology also creates ethical challenges, including algorithmic bias, unequal access to technology, and concerns regarding employee data privacy. Therefore, the implementation of Equity, Diversity, and Inclusion (EDI) principles is essential in developing fair and inclusive HRM systems. Furthermore, continuous learning cultures and flexible work models have proven effective in supporting employee well-being while strengthening organizational resilience in facing global changes. This study emphasizes the importance of synergy between technological innovation, ethical leadership, and sustainability in building HRM systems that are responsive to the future of work.

Abdul Rohmat

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

The subject of corpse care is one of the important competencies in Islamic Religious Education (PAI) at the senior high school level, which is obligatory (fardhu kifayah). However, the complexity of the material and the presence of psychological barriers often make students less interested or feel afraid. This study aims to analyze in-depth the perceptions of SMA YATPI Godong students regarding the importance of corpse care, the factors that influence these perceptions, and the urgency of this competency as a provision for social life. This study uses a qualitative descriptive approach supported by simple quantitative data percentages. The subjects were 35 grade XI students, selected using a purposive sampling technique. Data collection was carried out through participant observation, questionnaire distribution, in-depth interviews, and documentation. Data analysis followed an interactive model that includes data condensation, data presentation, and drawing conclusions. The results showed that the majority of students (82.8%) had a very positive perception of the urgency of this material and were aware of its socio-cultural responsibility. The main factors influencing students' perceptions included the demonstration method using mannequins implemented by teachers, internal religiosity values, and the encouragement of societal expectations. These skills are considered essential not only for fulfilling academic obligations but also as a form of student readiness to engage and contribute significantly to their social environment in the event of grief.

Herlina Baro Lolu; Andreas Ariyanto Rangga; Paulus Mikku Ate

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

The selection process for accepting new employees is one of the important stages in a company to ensure that the candidates accepted have qualifications that suit the company's needs. At WINMART, the selection process is still carried out manually, so it is less efficient and prone to errors. Therefore, a system is needed that can assist in more objective and efficient decision making. This Decision Support System (DSS) is designed to assist the selection process for recruiting new employees using the Simple Additive Weighting (SAW) method, which can assess several relevant criteria, such as work experience, education, skills and competency tests. This system was built on a web basis, so it can be easily accessed by parties involved in the selection process, such as HRD and managers. The SAW method was chosen because of its ability to convert various subjective criteria into more objective numerical scores, so that selection results can be more transparent and accountable. By using this system, it is hoped that it can increase efficiency, accuracy and transparency in the new employee selection process at WINMART, as well as facilitate decision making in selecting candidates who best suit the desired criteria.

Natasya Bethari; Siti Rahima; Annisa Fatia Rizki; Nurul Kamaly; Reza Fahlevi

Jurnal Pendidikan dan Kewarganegara Indonesia 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Unemployment remains a serious challenge in Aceh, with an Open Unemployment Rate (OUR) of 8.24% (2025) in Lhokseumawe City and 6.54% (2025) in Banda Aceh City. This study compares the implementation and effectiveness of unemployment alleviation policies in the two cities using Van Meter and Van Horn's policy implementation framework with four effectiveness indicators: training absorption, job placement rate, corporate compliance, and community participation. A descriptive qualitative method with a literature study approach was employed, utilizing secondary data from journals, theses, and official documents. The findings show that Banda Aceh focuses on competency-based training through the Job Training Center (BLK) with certification and third-party partnerships. Lhokseumawe prioritizes Qanun Number 1 of 2020 on local labor priority (minimum 40%). Based on the indicators, Banda Aceh is more effective (55% of graduates employed) compared to Lhokseumawe, where local labor priority implementation is weak due to the absence of sanctions and non-existent coordination with PT. PAG. The novelty of this study lies in its systematic comparison of two Acehnese cities using a policy implementation model that integrates demographic bonus and local context. Specific recommendations: Banda Aceh needs to expand BLK capacity, extend training duration (9–12 months with internships), and mandate graduate absorption reports. Lhokseumawe needs to revise the qanun by adding administrative sanctions, recruit permanent instructors, establish a tripartite supervisory team, and establish an energy-sector BLK in the Arun area in collaboration with PT PAG.

Nadia Salsabila; Bambang Yulianto; Dewi Fitrotus Sadiyah

Jurnal Pendidikan dan Kewarganegara Indonesia 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Multicultural competence refers to an individual's capacity to navigate and value the diversity within their environment. This skill is essential for all strata of Indonesian society, given Indonesia's diversity in ethnicities, cultures, languages, and faiths. Teachers occupy a pivotal role in fostering multicultural competency within society, as they engage directly with pupils on a regular basis. Teacher intercultural competency has three primary dimensions: knowledge, attitudes, and skills. Multicultural knowledge can be acquired through multiple avenues, including formal education, specialised training, or firsthand experience with varied populations. Multicultural education seeks to equip students with an awareness of the complexities of variety in society, enabling them to coexist amicably. The fundamental principles of multicultural education encompass equality, democracy, pluralism, and tolerance. Educators, as pivotal participants in the educational process, are anticipated to comprehend multicultural values conceptually and to incorporate them into everyday instructional activities. Consequently, the multicultural competency of educators may cultivate students who are not only academically proficient but also possess an inclusive mindset, value diversity, and are prepared to engage in a pluralistic society.

Aisyah Syakirah; Pira pratiwi; Frika Fatimah Zahra; Ahmad Zainuri

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Teacher professionalism is a key factor in improving the quality of education, especially in the context of rapid changes that demand continuous competency development. Therefore, sustainable professional development for teachers has become an essential need. This article aims to examine strategies for developing teacher professionalism through reflection and the implementation of best practices in learning. The method used is a literature study with a descriptive qualitative approach, by analyzing various sources such as scientific journals, books, and relevant articles. The results show that reflection plays an important role as a means of self-evaluation that helps teachers continuously improve the quality of learning, while best practices provide concrete examples of effective and innovative teaching practices. Reflection enables teachers to identify strengths and weaknesses in their instructional processes, thereby encouraging continuous improvement and adaptive teaching strategies. Meanwhile, best practices serve as a reference for implementing evidence-based and student-centered learning approaches that can enhance classroom engagement and learning outcomes. The integration of reflection and best practices is proven to strengthen teachers' competencies holistically by combining critical self-assessment with proven pedagogical strategies. This synergy also supports collaborative learning among educators and encourages the sharing of effective teaching experiences. Thus, sustainable teacher professional development can be achieved through the consistent application of these strategies, ultimately contributing to improved educational quality and more effective learning environments in schools.

Rahayu Ningtyas Lestari; Cantika Sayu Ramadhani; Jofite Maulana Rohman; Mochammad Isa Anshori

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The development of artificial intelligence (AI) has driven fundamental changes in the way organizations manage work processes, make decisions, and coordinate teams in digital environments. However, an integrated understanding of how AI-based leadership affects digital team performance, particularly through the roles of transformational leadership and digital literacy, remains limited and dispersed across different streams of literature. This study aims to analyze the role of AI in supporting digital leadership, identify its influence on decision-making effectiveness and team performance, and examine the challenges and ethical implications of its implementation in organizations. The study employs a Systematic Literature Review (SLR) approach by reviewing relevant scholarly literature on AI, leadership, digital literacy, human–AI collaboration, and digital team performance. The findings indicate that AI-based leadership can enhance team management effectiveness when implemented through transformational leadership practices that foster vision, change readiness, learning, and team coordination, and when supported by adequate digital literacy. Conversely, barriers such as low trust in AI, digital competency gaps, resistance to change, and ethical issues remain major challenges. This study contributes by offering a conceptual synthesis that positions AI-based leadership, transformational leadership, and digital literacy within a single framework to explain the optimization of digital team performance in modern work environments.

Sri Yulianti Mozin; Alfiyah Agussalim; Resti Uda’a; Juljia Aulia Dodi; Alirman Totamu +2 more

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bureaucratic rigidity is a form of public administration pathology that remains a serious problem in Indonesian governance. The bureaucracy's rigid, hierarchical nature, slow decision-making, and resistance to change are major obstacles to the government's digital transformation process. Amidst the demands of the digital era, which prioritizes speed, transparency, and efficiency, an unadaptive bureaucracy actually slows down innovation in public services and erodes public trust in the government. This study aims to analyze bureaucratic rigidity as a disease in public administration and its impact on the implementation of digital transformation in Indonesia. The method used is a qualitative approach with a literature review. The results indicate that bureaucratic rigidity is caused by a conservative organizational culture, complicated regulations, and low human resource capacity to adapt to technology. Furthermore, a lack of system integration and weak transformational leadership exacerbate these conditions. Digital transformation is not merely a technological issue, but a paradigm shift in governance. Therefore, comprehensive bureaucratic reform is needed, including simplifying procedures, strengthening the digital competency of civil servants, and shifting the work culture to be more flexible and innovative. Thus, an adaptive and responsive bureaucracy can be realized as the foundation of an effective digital government that is oriented towards public services.

Jolanda Tomasouw; Juliaans E. R. Marantika; Ronald Darlly Hukubun; Chlaudia Novita Ilery; Bryan Latarissa +2 more

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

Digital literacy is an essential competency in the era of digital transformation because it involves not only technical skills but also the ability to critically understand information in cyberspace. A good level of digital literacy can encourage community participation in public decision-making and democratic processes, while inequality in access and digital literacy skills may hinder such participation. Therefore, this community service activity aims to improve digital literacy in order to overcome challenges and strengthen inclusive community participation. The activity targeted children and adolescents in Waihoka Village, Ambon City, with 31 participants involved in socialization and educational sessions. Evaluations were conducted before and after the presentation of the material, and the results showed an increase in participants’ understanding of digital literacy from early childhood to adolescence. Thus, communities with adequate digital literacy are expected to be more capable of accessing information, interacting appropriately in digital spaces, and actively participating in public decision-making processes and social activities in the digital era.

Miftahul Arifin; Herliani Herliani; Hasnaniah Hasnaniah; Khuzaini Khuzaini

JURNAL KABAR MASYARAKAT 2026 Institut Teknologi dan Bisnis Semarang

Digitalization has become a fundamental pillar in the transformation of global labor governance, including for Indonesian Migrant Workers (TKI) in Malaysia, whose numbers reach more than 1.4 million people. This article aims to conduct an in-depth analysis of the urgency of digitalization in improving welfare, legal protection, and access to financial services for TKI in Malaysia through a systematic literature review with a descriptive qualitative approach. The research results show that digitalization has a significant impact in three main domains: (1) legal protection through migtech that bridges the gap between policy and practice, (2) economic efficiency and financial inclusion through fintech and digital wallets, and (3) competency empowerment through digital literacy training. However, various studies also highlight challenges such as suboptimal system privatization, low digital literacy, limited internet access, and the risk of cyber exploitation. The research conclusion emphasizes that digitalization is not merely an additional option but a strategic necessity for migrant workers in Malaysia to build a more independent, protected, and competitive future, with the caveat that a holistic approach involving the government, financial institutions, communities, and the strengthening of bilateral policies is needed.

Ilfa Damayanti Andini Harahap; Fauzi Arif Lubis; Purnama Ramadani Silalahi

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the state of cybersecurity and examine the implementation of risk management strategies at the Communication and Informatics Office of North Sumatra Province. The study employed a qualitative approach with descriptive methods, using interviews and documentation as data collection techniques. Interviews were conducted with three informants directly involved in cybersecurity management. The results indicate that the implementation of cybersecurity risk management has been carried out systematically through the stages of risk identification, analysis, evaluation, handling, and monitoring, supported by the use of a risk register and the Plan, Do, Check, Act (PDCA) cycle approach within the Information Security Management System framework. Risk assessments are conducted based on the level of impact and likelihood to determine priority for handling. The implemented mitigation strategies include risk control, avoidance, and transfer, with a focus on high-level risks. However, implementation still faces obstacles such as limited human resources, suboptimal internal policies, and a lack of support systems. Therefore, strengthening is needed through improving human resource competency, refining policies, and ongoing monitoring and evaluation to enhance the effectiveness of risk management and cybersecurity resilience.

Erinaldi, Erinaldi; Angelina Ramadhani; Murni Murni; Mutia Rahmah Sari; Ulfa Muti’ah

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

Dwi Rahma Elysia; Calista Giseila Gitafreya; Aliya Syakira Putri Fanani; Delta Putri Anggiyani

In an era of increasingly competitive business competition, companies are required to improve the quality of their human resources to achieve optimal organizational performance. One approach widely used in employee development is coaching. This study aims to examine the implementation of coaching for employees in companies and its impact on employee performance and development. This study used the Systematic Literature Review (SLR) method following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines. The literature search process was conducted through several scientific databases, namely Google Scholar, Scopus, and the Directory of Open Access Journals (DOAJ) with a publication period of 2021–2026. Keywords used included coaching, employee coaching, employee performance, and employee development. Based on the literature selection process, 16 articles met the inclusion criteria and were further analyzed. The results showed that the implementation of coaching has a positive impact on improving employee performance, work motivation, self-confidence, and individual competency development. Furthermore, coaching also plays a role in increasing employee work engagement, communication skills, and self-awareness in completing work tasks. These findings indicate that coaching is an effective strategy in human resource development and improving organizational performance if applied systematically, while also providing practical contributions for HR practitioners in designing measurable and sustainable talent development interventions.

Muhammad Zulkarnaen; Mazwar; Teuku Muttaqin Mansur

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the effectiveness of legal capacity-building for Temporary Land Deed Officials (PPATS) in the preparation of land deeds in Aceh Besar Regency, Aceh Province. The research employs an empirical juridical method with a qualitative approach, utilizing data collection techniques including interviews, observation, and document analysis. This approach enables a comprehensive examination of both the normative framework and its practical implementation in the field. The findings indicate that the effectiveness of capacity-building for PPATS remains suboptimal, as the existing programs are largely administrative, incidental, and insufficient in addressing substantive legal aspects. Several factors influence this condition, including the non-legal educational background of PPATS, prevailing community legal culture, limitations in training programs, weak institutional coordination, and social pressures encountered in the practice of land deed preparation. These challenges contribute to a low level of material competence and legal prudence among PPATS in carrying out their duties. Accordingly, there is a need for a more sustainable, contextual, and competency-based capacity-building model to enhance the professionalism of PPATS. Such an approach is essential to strengthen their substantive legal understanding, improve the quality of land deeds, and ultimately support the realization of legal certainty in land administration services.

Danti Indriana; Rahyono Rahyono; Reza Hardian Pratama

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This study aims to examine the effect of HR Analytics, competency development, and leadership support on employee performance with organizational agility as a moderating variable among employees of the Department of Industry and Trade of Lampung Province. This research employed a quantitative approach by distributing questionnaires and analyzing the data using SEM-PLS. The results show that competency development and leadership support have a positive and significant effect on employee performance, while HR Analytics has no significant effect. Organizational agility does not moderate the relationship between HR Analytics, competency development, leadership support, and employee performance. These findings suggest that while HR Analytics may not directly influence performance, the development of competencies and strong leadership support remain critical to enhancing employee outcomes. Furthermore, the lack of a moderating effect from organizational agility indicates that factors beyond agility, such as employee training programs and leadership practices, play a more crucial role in driving performance. This study highlights the importance of strengthening employee competencies and leadership support to improve employee performance in government institutions. Further research could explore other potential moderating factors in this context.

Ririn Uke Saraswati; Ranuyoga Arsyiandi; Dany Prio Hutomo; Muhammad Harun Marifatullah; Naidi Wizaya

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of training and career development on employee performance at PT XYZ Teknik. The study used a quantitative approach with a survey method. The study population was 82 employees, with a saturated sampling technique so that the entire population was sampled. Data were collected through distributing questionnaires that had been tested for validity and reliability, so they were suitable for use as research instruments. Data analysis was carried out using statistical tests, namely the t-test to see the partial effect and the F-test to test the simultaneous effect between variables. The results showed that training had a significant effect on work performance, indicated by a calculated t-value of 3.498 which was greater than the t-table of 1.990 and a significance level of less than 0.05. In addition, career development also had a significant effect with a calculated t-value of 3.448 which was greater than the t-table of 1.990 and a significance level of less than 0.05. Simultaneously, training and career development were proven to have a significant effect on employee performance with a calculated F-value of 206.883 which was greater than the F-table of 3.11. These findings emphasize the importance of implementing structured training programs and ongoing career development to optimally improve employee competency and performance.

Nurul Alfiatun Nisa; Ahmad Fahrudin Alamsyah

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The purpose of this study is to evaluate the implementation of PSAK 409 to achieve accountability and transparency in the financial reporting of zakat, infaq, and sedekah (ZIS) at NU CARE–LAZISNU MWCNU Babat. A qualitative approach utilizing case studies and descriptive analysis was the research methodology used. The Miles and Huberman methodology, which includes data reduction, data presentation, and conclusion drawing, was used to examine data collected through observation, interviews, and documentation. The findings indicate that ZIS LAZISNU MWCNU Babat's financial management and reporting procedures are still not fully compliant with PSAK 409. Complete financial reports, such as the statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements, have not been published, and financial recording is still done simply and manually. This results in the institution's less-than-ideal accountability and transparency. Limited human resources, lack of knowledge of sharia accounting rules, and inadequate record-keeping systems are the main obstacles hindering the implementation of PSAK 409. Therefore, to create more accountable and transparent financial reports and increase public trust in zakat management institutions, efforts are needed to strengthen the record-keeping system, improve human resource competency, and support the implementation of PSAK 409.