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Putu Sherly Chandra Sasmitha; Ni Gusti Agung Ayu Mas Tri Wulandari; Ni Nyoman Juwita Arsawati; Putu Eva Ditayani Antari

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The advancement of information technology has brought significant changes to society but also generated new crimes, such as online child sexual exploitation (cybersex trafficking). This study examines this phenomenon by focusing on the live streaming application "HOT51," which is frequently used as a medium for child exploitation. The research employs a qualitative descriptive analysis method based on secondary data from official reports and related literature. Findings indicate that the easy access to modified APK applications facilitates sexual exploitation of children, the most vulnerable group. Indonesian regulations already address child protection, but implementation faces challenges such as low digital literacy and weak supervision of digital platforms. This study emphasizes the need for tightened monitoring, digital literacy education, and active parental roles to reduce the risk of sexual exploitation in the digital realm. The contribution lies in enhancing understanding of child protection challenges in the digital era and highlighting the importance of adaptive regulations and multi-stakeholder cooperation to safeguard child rights and safety.

Christina Basanova Sidabalok; Miranda Risang Ayu Palar; Helitha Novianty Muchtar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study explores the importance of protecting the Geographical Indication (GI) of Lamsi Tobacco from Temanggung to safeguard its authenticity and maintain product quality, in accordance with Law Number 20 of 2016 on Marks and Geographical Indications. Lamsi Tobacco is known for its distinctive taste, aroma, and quality, which are influenced by the geographical conditions of Temanggung as well as traditional cultivation practices passed down through generations. However, without legal protection, the authenticity and reputation of this product risk being diminished due to counterfeiting or unauthorized use of its name. The research method employed is normative juridical, which focuses on library research or secondary data by viewing law as a set of written norms enacted by authorized institutions. To strengthen the analysis, this study is also supported by a socio-legal approach that combines legal studies with social sciences so that law is understood not only as written norms but also as a practice that lives within society. The findings indicate that Lamsi Tobacco meets the criteria for Geographical Indication as stipulated in Law No. 20 of 2016 Protection through Geographical Indications not only plays a role in preserving the authenticity and quality of the product but also generates positive economic and social impacts for the community, particularly farmers. Nevertheless, several obstacles remain, such as low legal awareness, administrative difficulties, and the absence of a strong managing institution. Therefore, coordination between the central government, local government, farmer associations, and the community is necessary to realize effective legal protection. Through the registration and protection of Geographical Indications, Lamsi Tobacco is expected to maintain its reputation, increase competitiveness in the market, and make a tangible contribution to the welfare of the Temanggung community as well as the preservation of local culture.

Retno Rusnaini; Nyoman Sudarma; Ni Luh Gede Puspita Yanti

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Total cholesterol measurement is essential for assessing cardiovascular risk, but consistency between laboratory instruments must be validated for reliable results. Architect C4000 and Alinity C1000 operate on enzymatic principles but differ in system design, reagents, and supporting technology. This study aimed to compare total cholesterol measurements between the two instruments using a non-parametric statistical approach (Mann-Whitney test). A comparative analytical design was conducted with 100 serum samples obtained via purposive sampling and divided for measurement with each device. Statistical analysis evaluated differences, and mean differences were calculated using the Hodges-Lehman method. Results showed mean cholesterol values of 182.98 mg/dL for Architect and 182.37 mg/dL for Alinity, with no significant difference (p=0.9942) and a median difference of 0.0 (95% CI: -9.0 to 9.0). Data distribution was nearly identical for both instruments in terms of mean and spread. Therefore, both methods demonstrate comparable validity in total cholesterol measurement, as they rely on similar principles and technologies, with reagents calibrated to the same standards.

Fitriyani Indah Lestari; Qomariyah Qomariyah; Nella Vallen I.P

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Background: Anemia in pregnancy increases the risk of maternal and fetal morbidity and mortality, with a higher incidence in the third trimester. Although Fe tablets serve as the main therapy, non-pharmacological alternatives such as beetroot and lemon juice also have the potential to raise hemoglobin levels. Objective: To determine the effect of consuming beetroot-lemon juice combined with Fe tablets on hemoglobin levels in third-trimester pregnant women in Semarang. Method: This study applied a quasi-experimental design with a two-group pre-test post-test approach, allowing the measurement of hemoglobin level changes before and after the intervention. The study population consisted of all pregnant women in their third trimester, with gestational ages between 32 and 38 weeks, registered at two community health centers: PMB Puji Widiastuti, Amd.Keb, with 16 anemic respondents, and PMB Ika Febri Setyaning Astuti, Str.Keb, with 15 anemic respondents. A total of 31 respondents were obtained using total sampling. Data collection was conducted through observation sheets, and analysis was performed using the Mann Whitney statistical test. Results: The intervention group, which consumed beetroot and lemon juice along with Fe tablets, achieved a Mean Rank of 13.41, whereas the control group recorded a Mean Rank of 18.77, with an effectiveness difference of 5.36. Statistical analysis yielded a p-value of 0.048, indicating a significant difference between the groups. In conclusion, the combination of beetroot and lemon juice with Fe tablets effectively increased hemoglobin levels among third-trimester pregnant women with anemia. This finding suggests that such combination therapy can serve as a valuable alternative in the management of anemia during pregnancy.

Risky Risky; Isnina Isnina; Tengku Erwinsyahbana

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Marriage is a physical and emotional bond between a man and a woman recognized by law and religion. In practice, issues often arise regarding the status of joint property acquired during marriage, especially in the event of divorce. To anticipate such disputes, a prenuptial agreement serves as a legal instrument that provides certainty and legal protection for both husband and wife in managing and dividing joint assets, either during the marriage or after divorce. This study aims to analyze the urgency of drafting a prenuptial agreement, identify the legal aspects that need to be included in the deed, and examine its juridical implications. This research employs a normative legal method with a conceptual and statutory approach, using descriptive-analytical techniques, secondary data sources, and qualitative analysis. The findings indicate that a prenuptial agreement has significant urgency in protecting the rights of both spouses in case of divorce. Furthermore, it holds binding legal force and creates juridical implications by clarifying the separation between personal and joint property, thereby ensuring legal certainty for both parties.  

Dwi Asri; Wisnu Fadillah; Rahmad Riski Hutagalung; Tiara Indah Lestari Pane; Tengku Darmansah

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The role of Darul Falah Islamic Boarding School's policy in instilling an attitude of tasamuh (tolerance) among students amidst the challenges of the digital era is the subject of this research. In addition to offering many conveniences, the digital era has also become a tool for spreading exclusive ideologies, hoaxes, and hatred that threaten tolerance. As an Islamic educational institution, Islamic boarding schools have a responsibility to protect their students. This research collected data through in-depth interviews with Islamic boarding school leaders, ustadz, and students, as well as observation activities and analysis of policy documents (qanun). A qualitative approach, case study method, was used. The results of the study show that Darul Falah Islamic Boarding School implements three levels of policy: (1) Curricular Policy that focuses on the study of moderate yellow books (fiqh muqaranah and tasawuf) as the theological basis of tasamuh; (2) Student Policy that encourages discussion and interaction (such as bahtsul masail) with strict sanctions for bullying; and (3) Digital Adaptive Policy that establishes strict regulations on the use of gadgets and the "Ngaji Cyber-Akhlaq" program.

Joko Purwanto; Umi Faizah; Dea Permataningtyas; Riska Amelia; Tarisa Finanda

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The need to strengthen literacy in Indonesian language learning requires teachers to be innovative in designing assessment instruments that are relevant to current developments. One approach that can be used is the application of multimodal texts, namely texts that combine various communication modes such as writing, images, sound, and symbols to convey meaning more comprehensively. This community service program was carried out with the aim of improving the competence of Indonesian language teachers at the junior high school level throughout Sragen Regency in developing literacy questions based on multimodal texts that align with the demands of the Independent Curriculum. The activity was carried out through two months of intensive training and mentoring, which included a theoretical understanding of the concept of multimodal texts, analysis of sample questions, and practice in developing literacy-based assessment instruments. The results of the activity showed a significant increase in teachers' understanding of the principles of multimodal texts and their ability to design questions that challenge students' critical and creative thinking skills. Through this program, teachers not only gained new knowledge but also were motivated to be more adaptive to developments in digital media and innovation in learning. Thus, this activity contributed to improving the quality of Indonesian language learning that is contextual, interactive, and meaningful for students.

Roce Marsaulina; Gilbert Timothy Majesty

International Perspectives in Christian Education and Philosophy 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This qualitative study addresses the critical gap between religious diversity and national security in Indonesia by proposing interfaith competence as a strategic imperative. Situated within a constructivist framework, the research investigates the perspectives of Christian educators, positing that their unique position at the intersection of faith formation and pedagogy offers invaluable insights into building sustainable religious harmony. Constructivism provides the analytical lens, emphasizing that understandings of religious "others," security threats, and peaceful coexistence are socially constructed through discourse, experience, and education. Therefore, the development of interfaith competence is not merely an ethical goal but a active process of constructing a shared societal reality resilient to sectarian conflict. The primary objective of this research is to explore how Christian educators conceptualize, practice, and perceive their role in fostering interfaith competence as a contribution to Indonesia's national security architecture. Data was gathered through in-depth interviews and thematic analysis was employed to identify recurring patterns and nuanced understandings. The findings reveal that these educators view interfaith competence comprising affective, cognitive, and behavioral dimensions as a vital tool for deconstructing prejudice and building social cohesion. They position their educational practices as essential for shaping citizens who can navigate a multireligious society, thereby mitigating the risks of radicalization and conflict that threaten national integrity. The study concludes that integrating interfaith competence, as articulated by these grassroots actors, into broader national policy offers a proactive, soft-power strategy for safeguarding Indonesia's security, moving beyond purely military or political approaches to foster a collectively constructed resilience.

Luthfi Diah Kurnia Idayanti; Dianing Widya Kusumastuti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study focuses on analyzing how financial literacy, risk perception, and income level influence investment decision-making among students. The background of this analysis arises from the low understanding of financial management and the importance of risk considerations in investment among students. A quantitative survey method was employed, involving 93 students selected through purposive sampling. Data were processed using multiple linear regression analysis along with validity, reliability, and classical assumption tests. The findings indicate that financial literacy and risk perception have a significant positive effect on investment decisions, while income does not have a partial effect. Simultaneously, all three variables positively influence investment decisions. These results emphasize the need for students to understand financial literacy and risk awareness to make informed investment decisions. The practical implications of this study support the development of effective financial education for students and serve as a reference for future research on investment behavior and personal financial management.

Christine Natalie Raka Sareng

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

Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.

Celvin Yusra; Susi Sarumpaet; Agrianti Komalasari; Sari Indah Oktanti Sembiring

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

This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study employs purposive sampling, resulting in an unbalanced panel dataset of 120 firm-year observations. Panel regression analysis with the Random Effect Model (REM) is applied, supported by classical assumption tests and sensitivity analysis. The findings reveal that BVPS has a positive and significant effect on stock prices, highlighting its role as a stable and value-relevant measure for investors. By contrast, EPS shows a positive but insignificant relationship, confirming the declining relevance of earnings in the Indonesian market. Moreover, ESG Risk Ratings exhibit a negative but statistically insignificant effect, suggesting that while firms with higher ESG risks tend to be valued lower, sustainability considerations are not yet consistently incorporated into equity valuation by Indonesian investors. These results imply that financial fundamentals, particularly BVPS, remain the dominant factor in stock price determination, whereas ESG information has not yet achieved value relevance in the Indonesian context. The study underscores the need for stronger regulatory enforcement, standardized ESG disclosure, and greater investor awareness to enhance the integration of sustainability risks into capital market decision-making.

Ameilia Nurfadhilah; Anis Pitriya; Wahyu Hidayat

Saturnus: Jurnal Teknologi dan Sistem Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

PT Care Spunbond faces significant challenges in managing production status reports due to its reliance on a manual, paper-based recording system. This results in non-real-time data input, slow data processing, and a high risk of data loss or corruption. To address these issues, this study aims to design a user-friendly, web-based dashboard for monitoring and reporting production status. This system is designed to enable fast data input, provide easy access for the Quality department, and provide secure and integrated data storage. The research method used is a descriptive approach with data collection techniques through observation, interviews, and literature studies. After that, a system analysis was conducted using the PIECES framework to identify existing problems, followed by the design of a UML (Unified Modeling Language)-based system. The results show that the proposed system can improve data processing efficiency, improve report accuracy, and ensure better production data security. With the implementation of this system, the company is expected to accelerate data-driven decision-making, increase transparency, and support efforts to continuously improve product quality.

Sartika Paemboan; Widia Shofa Ilmiah

Nursing Applied Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Early mobilization is an important component of postpartum care that may influence the speed of uterine involution. Delayed uterine involution can increase the risk of postpartum complications, including hemorrhage and prolonged recovery. This study aimed to analyze the relationship between early mobilization and uterine involution among postpartum mothers at Gandasuli Public Health Center. An analytical observational study with a cross-sectional design was conducted from September to November 2025. The study population consisted of 56 postpartum mothers, selected using a total sampling technique. The independent variable was early mobilization, categorized based on the type of activity performed, while the dependent variable was uterine involution assessed through uterine fundal height reduction. Data were analyzed using descriptive statistics and Kendall’s tau-b correlation test. The results showed that most respondents practiced early mobilization, particularly standing and walking, and the majority experienced rapid uterine involution. Bivariate analysis revealed a statistically significant relationship between early mobilization and uterine involution (τ = -0.321; p = 0.010). In conclusion, early mobilization is significantly associated with faster uterine involution among postpartum mothers. Promoting early mobilization should be emphasized as part of routine postpartum care to support maternal recovery.

Nurima Dano Mas'ud; Reny Retnaningsih

VitaMedica : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

Cervical cancer remains a major public health problem among women, particularly in developing countries such as Indonesia, where morbidity and mortality rates are still high. Although effective screening methods are available, participation among women of reproductive age remains low due to limited awareness, knowledge, and interest in early detection. Health education is considered a key strategy to improve women’s understanding and encourage preventive behavior. This study aims to analyze the effect of health education on women’s interest in cervical cancer screening at the Daruba Community Health Center, Morotai Islands Regency. The research employed a quasi-experimental design with a one-group pretest–posttest approach. The population consisted of reproductive-age women visiting the health center, with a total sample of 40 respondents selected using total sampling techniques. The intervention involved structured health education sessions covering cervical cancer risks, prevention, and screening procedures. Data on screening interest were collected before and after the intervention using validated and reliable questionnaires. Data analysis was conducted descriptively and inferentially using the Wilcoxon Signed Rank Test with a significance level of 0.05. The results showed a significant increase in women’s interest in cervical cancer screening after the intervention (p < 0.05). These findings indicate that health education effectively improves awareness and motivation. Integrating routine education into primary health services is recommended to enhance early detection coverage and support cervical cancer prevention programs, especially in island regions.

Risalatul Mu’awanah; Maretha Ika Prajawati

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Banking stability plays a crucial role in maintaining financial system resilience and supporting national economic growth. Fluctuations in macroeconomic factors often impact banks' financial health, particularly their capital. This study aims to explore how macroeconomic factors such as inflation, central bank benchmark interest rates, and gross domestic product (GDP) impact capital adequacy ratio (CAR) in conventional banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employed a quantitative approach with an associative design, utilizing secondary data. The sample size for this study was 43 conventional banks. Data analysis was performed using multiple linear regression using SPSS. The findings indicate that inflation and benchmark interest rates do not significantly impact financial health, while GDP indicators show a modest positive trend. These findings confirm that macroeconomic conditions are not yet a dominant factor in determining bank capital adequacy. Therefore, it is suspected that internal factors such as risk management, profitability, and operational efficiency play a greater role in maintaining bank capital stability.

Jiyan Suhada; Gigih Amrillah Ibnurhus; Faruk Muhamad

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program (PkM) arises from the significant challenges faced by Vocational High School (SMK) students in adapting to the rapid progression of the digital era and the widespread use of artificial intelligence (AI). In an environment flooded with online information, many students tend to accept and share digital content without adequately verifying its validity, leaving them susceptible to misinformation, deceptive media, and inaccurate data. Ethical risks linked to AI misuse have also surfaced, including plagiarism through automated text-generation tools, excessive reliance on chatbots without ethical consideration, and potential privacy breaches due to limited awareness of technological vulnerabilities. To respond to these issues, the PkM program adopts an educational strategy focused on critical digital literacy training and mentoring tailored for SMK students. The initiative highlights the importance of critical thinking in evaluating and validating digital information, while simultaneously promoting ethical responsibility in using AI. Through workshops, case-based simulations, group discussions, and practical content analysis, students learn to recognize digital manipulation and reflect on the social implications of AI. Expected outcomes include increased ethical digital awareness, the development of a sustainable training module, academic publications, and long-term collaboration between schools and universities, ultimately preparing students to be competent, ethical, and responsible digital citizens.

Srioyanti Lombe; Irwana Resty; Friska Marianty; Eunike Satoding; Ronaldo Stefanus

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Minority clients’ self-confidence is often influenced by various obstacles that arise within the context of multicultural counseling. These obstacles can be internal or external, including experiences of discrimination, social prejudice, language differences, and conflicts related to cultural identity. Counselors who are not sensitive to clients’ cultural and social dynamics risk reinforcing low self-confidence and hindering the counseling process. This study aims to analyze these barriers and identify effective intervention strategies to enhance minority clients’ self-confidence. The method used is a comprehensive literature review of studies related to multicultural counseling, self-esteem, and empowerment of minority clients. The analysis shows that culturally-based counseling approaches, adaptive communication, and the application of empowerment techniques can help clients overcome psychological and social barriers. Additionally, creating an inclusive and emotionally safe counseling environment has been proven to increase client engagement and strengthen self-confidence. This study emphasizes the importance of multicultural training for counselors and the implementation of strategies that respect clients’ cultural identities. The findings provide practical implications for counselors to develop effective interventions that support the psychological well-being of minority clients.

Ahmad Muhammad Mustain Nasoha; Jihan Putri Azh-zahra; Ria Nuraini; Sindy Amellya Sinta Dewi

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The digital transformation of education in Indonesia presents both strategic opportunities and significant ethical challenges. On the one hand, technological innovation expands access, effectiveness, and quality of learning; on the other hand, it risks creating social disparities, the commercialization of education, and the reduction of human values. In this context, Pancasila is considered relevant as an ethical paradigm that guides the direction of digital transformation to remain grounded in humanity, social justice, and sustainability. This study aims to analyze Pancasila as an ethical framework for directing the development of educational technology in Indonesia. The method employed is a literature review with a qualitative-descriptive approach, drawing on philosophical sources, educational policy documents, and practices of digital technology implementation at various educational levels. The analysis reveals that the values of Pancasila, particularly the second and fifth principles, can serve as normative foundations for shaping policies, design, and practices of educational technology that are humanistic, inclusive, and equitable. The study concludes that integrating the Pancasila paradigm is not only ideologically essential but also strategically significant in ensuring that the digital transformation of education in Indonesia aligns with national objectives and human dignity.

Ade Ismail Firzatulloh; Tarman Tarman; Afif Fawa Idul Fata

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study analyzes failures in the bending machine at PT. XYZ and determines maintenance priorities to reduce downtime and improve production efficiency. The company often faces repeated breakdowns, especially in hydraulic and control components, which negatively impact productivity. To address these issues, the research applies Failure Mode and Effect Analysis (FMEA) and Fault Tree Analysis (FTA). The study employs a descriptive qualitative approach using downtime and repair data from September 2024 to February 2025. FMEA was conducted to identify failure modes, effects, and causes, and to calculate the Risk Priority Number (RPN) as a basis for prioritization. FTA was then applied to trace root causes by mapping logical relationships among contributing factors leading to the top event. Recommendations were formulated with the 5W+1H method to propose preventive maintenance actions. The results indicate that the hydraulic valve is the most critical component, with an RPN value of 504 due to oil contamination. The main causes include damaged filters, improper oil usage, and lack of a cooling system. The hydraulic cylinder seal and back gauge were also found to contribute significantly to machine failures. FTA analysis revealed root causes such as inadequate maintenance procedures, unsuitable materials, and insufficient inspections. The proposed improvements involve regular replacement of oil filters, structured lubrication schedules, installation of oil coolers, and technician training to strengthen compliance with standard procedures. Overall, the integration of FMEA and FTA provides a systematic approach to identify critical components and root causes, enabling PT. XYZ to implement preventive strategies that minimize failures, reduce downtime, and improve bending machine performance sustainably.

Salsabila, Devana; Islamudin, Ardhi

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.