Publication Search

This paper explores the transformative influence of artificial intelligence (AI) on the accounting profession, particularly within the Accountant General of the Federation (OAGF). The research investigates how AI-driven innovations are reshaping traditional accounting practices and redefining the role of accountants. By conducting a systematic literature review, this study identifies three primary dimensions of AI’s impact: the automation of repetitive tasks such as data entry, transaction processing, and reconciliation; enhanced data analytics capabilities, which include predictive modeling and real-time decision support; and the evolution of accountants' roles toward more strategic and value-added activities, such as financial advisory and risk management. The automation of routine processes through AI allows accountants to focus on higher-level tasks that require judgment, creativity, and expertise, ultimately enhancing the overall efficiency of the accounting function. Furthermore, AI’s advanced data analytics tools provide more accurate insights, enabling accountants to offer more effective financial guidance and make more informed decisions. As AI reduces the time spent on manual processes, accounting professionals can improve their role in advising on business strategy, improving risk management, and identifying new growth opportunities. The study’s findings underscore the importance of embracing AI in the accounting profession, not only to improve operational efficiency, reduce costs, and scale operations but also to enable accountants to stay competitive in a rapidly evolving technological landscape. The paper concludes by emphasizing that adopting AI is essential for accountants to remain relevant and continue providing valuable contributions to their organizations. Future research should focus on the long-term implications of AI on accounting ethics and the development of necessary skills for accounting professionals to thrive in the age of AI.

This study aims to deeply examine the role and impact of AI implementation in the B2B sales process, including implementation challenges. The method used is a qualitative approach with descriptive studies, through a literature review of scientific journals, industry reports, and relevant previous studies. The analysis results show that the application of AI in B2B sales not only improves the accuracy of marketing strategies and lead conversion, but also strengthens the concept of value co-creation through collaboration between salespeople and AI systems. Technologies such as machine learning, predictive analytics, and NLP-based chatbots have been proven to accelerate sales cycles, expand service reach, and increase productivity by up to 30%. However, implementation challenges remain, including limited digital infrastructure, a lack of competent human resources, and organizational resistance to technological transformation. Therefore, optimal AI integration requires institutional readiness, adaptive strategies, and continuous investment in technology and human resource development. These findings provide theoretical and practical contributions to the development of AI-based B2B sales strategies, particularly in the context of the digital industry in Indonesia. Furthermore, the application of AI in B2B sales also opens up new opportunities for service personalization. With the support of real-time data analysis, companies can better understand the specific preferences and needs of their business partners. This enables the development of more targeted communication strategies and the enhancement of long-term relationships with business customers. AI also plays a role in reducing human error through automated systems that can validate data, provide predictive recommendations, and support faster and more accurate strategic decision-making. Furthermore, the adoption of AI in B2B requires clear regulations and governance, particularly regarding ethical data use and information security. Companies must be able to balance the use of technology to increase efficiency with the protection of privacy and consumer rights.

This research aims to design and implement a website-based E-Presence information system with geolocation integration in the Technical Implementation Unit (UPT) of the Situbondo Job Training Center (BLK). This system was developed as a solution to problems that arise in the manual attendance mechanism, which is prone to recording errors, data manipulation, and delays in recapitulation of the attendance of trainees. By applying the Waterfall approach as a software development methodology, this research goes through several important stages, namely needs analysis, system architecture design, coding, quality testing, and maintenance. Key features developed in the E-Presence system include attendance validation based on GPS location to ensure the authenticity of the user's position, real-time attendance data recording that is stored directly to the database, and automated reporting that simplifies the administration and attendance evaluation process of trainees. The use of this technology is expected to increase the effectiveness, efficiency, accountability, and transparency in the management of attendance data, while supporting the implementation of modern information systems in regional job training institutions. The results of the implementation show that the E-Attendance system is able to provide several significant benefits, including increasing the accuracy of attendance data, reducing the potential for fraud, accelerating the recapitulation process, and supporting decision-making in training activities. In addition, this system also provides added value in the form of increased trust in attendance administration management because the transparency of the data produced can be monitored directly. Thus, the design of a website-based E-Presence information system with geolocation integration at BLK Situbondo has proven to be effective in overcoming the problem of manual attendance, while contributing to improving service quality, technological innovation, job training governance, and strengthening digital transformation in the education and training sector.

Digital transformation in the public sector has become a strategic agenda to improve the efficiency, transparency, and quality of government services, including in regional revenue management. This study aims to analyze the implementation of digital transformation in the Regional Revenue Agency (Bapenda: Badan Pendapatan Daerah) of East Java Province, especially in the Gresik Technical Implementation Unit (UPT: Unit Pelaksana Teknis), as well as its impact on administrative efficiency, transparency, and increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah). This study uses a non-empirical qualitative approach with a literature study method, which involves the analysis of secondary data from scientific journals, policy documents, government performance reports, and community digitalization indicators such as the Indonesian Digital Society Index (IMDI: Indeks Masyarakat Digital Indonesia). The results show that digital transformation through e-payment systems and web-based administration has significantly accelerated the service process, improved taxpayer compliance, and reduced revenue leakage. The receipt of PAD through digital channels increased by 60% in one year, while service efficiency increased by reducing administrative process time from three days to one day. The implementation of this digital transformation is also influenced by the readiness of infrastructure, apparatus competence, and community digital literacy, as described in the theoretical framework of the Technology Acceptance Model (TAM), Dynamic Capabilities, and TOE Framework. Despite positive achievements, challenges such as digital skills gaps, resistance to change, and system security issues are still obstacles in optimizing digital transformation. This research makes a theoretical contribution to the development  of e-governance literature  and digital public policy practices at the local level. These findings also provide concrete recommendations for other regions to replicate good practices of digital transformation that have succeeded in improving regional financial performance. Thus, digital transformation is not only a technological instrument, but also a governance strategy that requires synergy between technology, organizations, and society

Steel structure projects are increasingly favored in the construction industry due to their benefits in execution time efficiency and long-term cost savings. However, the suboptimal management of human resources (HRM) remains a significant challenge in achieving these efficiencies. This study aims to systematically review the role of HRM in enhancing time and cost efficiency in steel structure projects. A Systematic Literature Review (SLR) was conducted based on the PRISMA protocol, analyzing 35 accredited scientific articles published between 2013 and 2023. The articles were sourced from national databases such as Garuda and Neliti, and data were extracted using standardized documentation instruments. The analysis reveals that workforce planning, project-based training, performance monitoring, and inter-team coordination are key managerial aspects that consistently contribute to improving both time and cost efficiency. Visualization of topic networks using VOSviewer highlights strong interconnections between themes such as "training," "schedule control," and "performance evaluation," all of which are critical components of strategic HRM practices. This study concludes that HRM plays a crucial role in achieving efficiency in steel structure projects, especially through the integration of technical workflows and managerial control systems. Effective workforce planning ensures that the right skills are available at the right time, while performance monitoring and training programs help enhance productivity and reduce delays. The findings suggest the necessity for formulating HR policies that are based on workload analysis and the improvement of real-time workforce evaluation mechanisms. Furthermore, the study calls for further research to test integrative models for HRM practices in steel-based construction projects in Indonesia. This research opens avenues for refining HRM strategies to support the construction industry’s efficiency goals, offering insights for future studies and practical applications in the field.

This study aims to examine the influence of perceptions of security and lifestyle on the interest of Sriwijaya State Polytechnic students in using mobile banking services. The rapid development of digital technology has brought significant changes in various aspects of life, including the banking sector. Mobile banking is now one of the main choices for people because it offers convenience, flexibility, and time efficiency in conducting financial transactions. However, the level of adoption of this service is not solely determined by the availability of technology, but also by the extent to which users feel the system is secure and fits their lifestyle. This study used a quantitative approach with a survey method. Data were collected from 100 respondents who were students of Sriwijaya State Polytechnic through an incidental sampling technique. Data analysis was performed using multiple linear regression with the help of SPSS software version 26.0. The independent variables in this study were perceptions of security and lifestyle, while the dependent variable was interest in using mobile banking. The results showed that both perceptions of security and lifestyle have a significant influence on students' interest in using mobile banking, both partially and simultaneously. Together, these two variables contributed 63.3% to the variation in interest in using mobile banking. This indicates that the higher students' perceptions of service security and the more relevant the service is to their lifestyle, the greater their tendency to actively use mobile banking. This finding is important for banks in formulating strategies to increase mobile banking adoption, especially among students, a potential digital generation.

The manual, paper-based election of the Student Council President faces various challenges, such as the lengthy vote counting process and the potential for errors in the recapitulation. To address these issues, this study designed a web-based e-voting information system at SMK Negeri 4 Tangerang Regency. This system was built using the Rapid Application Development (RAD) method, which emphasizes speed of development through iteration and prototyping based on user feedback. The development results indicate that e-voting can accelerate voting and vote counting, provide real-time results, and reduce paper usage. This system has been tested using blackbox testing, proving that all functions work as expected and are easily accessible to students. The study concludes that the implementation of web-based e-voting can improve efficiency, security, and transparency in the election of the Student Council President, with suggestions for system usage simulations and regular usability evaluations. Furthermore, this study also shows that the implementation of a web-based e-voting system can reduce the potential for fraud that often occurs in manual elections. With an automated and integrated system, every vote cast by voters is recorded accurately, reducing human error in the vote counting process. System security is also maintained through authentication mechanisms that ensure only authorized users can vote, as well as data encryption to protect sensitive information. This increases voter confidence in the election results, as the process is more transparent and free from manipulation. Furthermore, although the e-voting system has proven effective in increasing election efficiency and accuracy, the study also recommends the need for training for system users, both students and election committee members, to ensure they can utilize the system optimally. Continuous evaluation of the system's usability is also crucial to ensure that the interface remains user-friendly and easily accessible to all parties.

The agricultural sector plays a crucial role in fulfilling food needs, but it continues to face several challenges, including limited land, climate change, and the need for more cost-efficient production methods. To address these challenges, the application of Artificial Intelligence of Things (AIoT) technology emerges as a promising solution to enhance productivity and efficiency in farm management. AIoT technology integrates artificial intelligence (AI) and the Internet of Things (IoT), enabling smarter decision-making, automation, and real-time data analysis in agricultural practices. This community service activity aimed to provide AIoT technology training to the Satria Tani Hanggawana Farmers' Group in Kalisapu Village, Slawi Sub-district, Tegal Regency, focusing on premium melon cultivation. The methods used in the activity included presentations on relevant materials, an introduction to AI and IoT-based Smart Farming technology, hands-on practice in a greenhouse, and interactive discussions. These methods were designed to equip participants with practical knowledge about integrating AIoT technology into their agricultural operations, enabling them to apply it directly to melon cultivation. The results of the activity showed a significant increase in the participants' understanding of agribusiness management, basic bookkeeping practices, and the application of AIoT in melon cultivation. The participants exhibited high enthusiasm, actively engaging in discussions and successfully performing practical exercises. This training was effective in improving farmers' knowledge and motivating them to adopt AIoT technology in their farming operations. The program has been instrumental in encouraging the use of smart farming techniques, which can lead to more efficient and sustainable farming practices. It is recommended that ongoing support, including follow-up activities and further training, be provided to ensure the sustainability of the technology implementation and continue to improve local food security

The implementation of a recommendation feature in the courier service selection system on e-commerce platforms is a technological innovation aimed at improving logistics efficiency while providing a more optimal user experience. Through this feature, consumers can find alternative delivery services based on certain indicators, such as cost, estimated time, and service quality. However, in practice, the implementation of recommendation features has the potential to raise legal issues when platforms prioritize internal couriers or certain partners without transparency and clear objective indicators. This situation can lead to discriminatory treatment, limit market access for other businesses, and reduce consumer freedom in choosing services. This study aims to analyze the implementation of recommendation features by e-commerce platforms from a competition law perspective, specifically based on Law Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition. The method used is normative juridical research with a descriptive-analytical approach, through the review of secondary data in the form of laws and regulations, literature, and the practice of implementing recommendation systems in the digital industry. The research results indicate that recommendation features that unilaterally prioritize internal couriers without objective basis and without information transparency have the potential to violate Article 19 letter d of Law Number 5 of 1999. This practice can hinder competition, close opportunities for other courier service providers, and create distortions in the digital logistics ecosystem. Therefore, this study recommends that recommendation features in e-commerce be designed in a neutral, transparent manner, and based on objective indicators, such as rates, estimated delivery times, and service performance. This will maintain healthy business competition and protect consumers' rights to obtain the best service options.

This study aims to analyze cash management practices in Batik MSMEs in Cirebon Regency using a qualitative approach that combines direct observation and in-depth interviews with business owners. The study found that most Batik MSMEs still rely on manual cash management systems, which ultimately poses various challenges, particularly in terms of unstructured financial recording and minimal cash flow planning. This condition makes it difficult to communicate receipts and expenditures in real time, potentially leading to errors in fund management and disrupting business financial stability. Furthermore, the study revealed variations in cash receipt recording methods, such as daily or weekly recording, which are inconsistent across MSMEs. This impacts transparency and effective financial control. The lack of thorough cash flow planning also makes it difficult for business owners to deal with insufficient liquidity, especially when there is a surge in sales or sudden needs. As a result, some MSMEs experience problems meeting their payment obligations on time, including to suppliers and employees. The findings of this study highlight the importance of financial literacy education for Batik MSMEs so they can understand the basic concepts of cash management well. Furthermore, the use of digital technology, such as simple financial recording applications, is highly recommended to improve efficiency and accuracy in cash flow management. This technology implementation is expected to assist MSMEs in making more informed financial decisions and supporting the long-term sustainability of their businesses. Therefore, this study provides strategic recommendations for local governments and MSME support institutions to provide adequate training and technological facilities to strengthen financial management capacity in the batik MSME sector in Cirebon Regency.

Traffic congestion in Jakarta has become a serious problem, affecting various aspects of life, such as time efficiency, environmental quality, and economic productivity. As one solution to overcome this problem, the Jakarta government is developing a mass public transportation system, including the Light Rail Transit (LRT). The LRT is expected to reduce congestion by providing a more efficient and environmentally friendly transportation alternative. In the process of planning and optimizing the LRT system, discrete mathematics, particularly graph theory, plays a very important role. Graph theory is used to model the LRT station network and track, with vertices representing stations and edges representing connecting lines between stations. With this model, various analyses can be performed to optimize the LRT line, such as finding the shortest path between two stations or evaluating the connectivity between existing stations. The use of graph theory allows the identification of more efficient routes, resulting in faster travel and reduced passenger waiting times. In addition, graph theory also plays a role in optimizing the LRT route by minimizing the number of transfers between stations or avoiding passenger congestion at certain stations. With proper route and network optimization, the LRT can make a significant contribution to reducing traffic congestion in Jakarta. Furthermore, the development of an efficient public transportation system also supports improved air quality and reduces reliance on private vehicles. Overall, the application of graph theory in LRT system planning is a strategic step towards creating more efficient and sustainable transportation in large cities like Jakarta. Beyond route optimization, graph theory is also very useful in analyzing route capacity and passenger distribution along the LRT system.

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

This study aims to analyze the factors that affect passenger satisfaction at the airport through three main perspectives, namely: service, technology, and operations. The approach used is a literature study of ten scientific journals that discuss airport service quality from various aspects. The results of the study show that service quality, especially those covering SERVQUAL dimensions such as reliability, responsiveness, empathy, assurance, and physical evidence, plays a major role in shaping service user perceptions. The technology perspective, through the implementation of self-service such as self check-in, Flight Information Display Sistem (FIDS), and digital service applications, is proven to increase efficiency and convenience, even contributing up to 96.8% to user satisfaction according to one study. Meanwhile, from an operational perspective, aspects such as queue time at check-in counters, public facilities, and accessibility to the terminal also have a significant impact on the overall passenger experience. The conclusion of this study emphasizes the importance of integration between the three perspectives in designing strategies to improve airport service quality. Suggestions are given to airport managers to continue to improve services, expand technology adoption, and reorganize operations to create a safe, comfortable, and satisfying travel experience for all service users

This community service program was implemented to address the needs of farmers in Kalicaah Village, Tanjung Jaya Village, Panimbang District, for an affordable, simple, and user-friendly fertilizing tool. Traditionally, the application of solid fertilizer has been done manually, which not only leads to inefficiency but also significantly increases the physical workload of farmers. To overcome this issue, the program team designed a solid fertilizer spreader using appropriate technology, constructed from recycled materials such as PVC pipes and used water gallons. This innovation was aimed at creating a sustainable, low-cost solution for the local agricultural community. The program’s implementation involved several key activities, including identifying the farmers' challenges, conducting assembly training sessions, demonstrating the tool’s use, and running direct field trials in local farms. The results showed that the use of the newly developed fertilizer spreader led to a 45% reduction in the time spent applying fertilizer, which directly contributed to more efficient farming practices. Additionally, there was a significant reduction in physical complaints, particularly lower back pain, which had been a common issue due to the manual labor involved in fertilizing. The tool proved to be easy to construct, requiring minimal technical knowledge, and the farmers were able to adopt the technology independently. The high rate of adoption among farmers further emphasizes the tool’s potential for widespread use. The success of this program also suggests that this simple, affordable technology could be replicated in other agricultural regions, benefiting more communities by improving work efficiency, reducing physical strain, and fostering a sustainable approach to farming practices.

Wireless Medical Sensor Networks (WMSNs) are a key component of modern Healthcare Internet of Things (IoT) systems, enabling continuous and real-time monitoring of patients’ physiological parameters. These networks support timely medical intervention, improve patient outcomes, and facilitate remote healthcare delivery. However, due to the open and resource-constrained nature of WMSNs, they are highly susceptible to various security threats, particularly during the authentication phase. Existing authentication protocols have been found vulnerable to a range of attacks, including impersonation, session key disclosure, and gateway database compromise, which can lead to severe privacy breaches and potentially life-threatening situations. To address these issues, this paper proposes a secure and lightweight three-factor authentication protocol tailored for WMSNs in healthcare IoT environments. The proposed protocol integrates Elliptic Curve Cryptography (ECC) for strong public key-based security with minimal computational overhead, fuzzy extractors to securely handle biometric information and ensure resistance against biometric template compromise, and session-based randomness to achieve forward secrecy and prevent replay or key-compromise impersonation attacks. Security analysis demonstrates that the proposed protocol successfully mitigates prominent threats such as impersonation attacks, man-in-the-middle attacks, session key leakage, and database compromise. In addition, the protocol ensures mutual authentication between the user, the gateway, and the sensor nodes, while maintaining data confidentiality and integrity. Performance evaluation indicates that the protocol offers significantly reduced computational cost and communication delay compared to existing schemes. Its low energy consumption and minimal storage requirements make it suitable for deployment in resource-constrained medical devices and large-scale IoT healthcare networks. The results highlight the protocol’s scalability, energy efficiency, and robustness, making it a practical and secure solution for safeguarding patient data and ensuring trustworthy communication in WMSNs-based healthcare IoT systems.

Negotiation is the most fundamental form of Alternative Dispute Resolution (ADR), emphasizing the peaceful settlement of conflicts through direct dialogue between disputing parties without involving a third party. In Indonesia, negotiation has become one of the most widely used ADR mechanisms and has developed across various fields, including civil law, labor relations, administrative disputes, and environmental issues. This study aims to analyze negotiation as an ADR forum from two main perspectives. First, a theoretical review that examines the principles of negotiation, its stages, as well as its advantages and limitations compared to other dispute resolution mechanisms. Second, a practical review that elaborates on the implementation of negotiation within the Indonesian legal context through case studies of disputes resolved through negotiation. The research employs a normative-juridical approach to analyze the legal foundations and principles governing negotiation, combined with an empirical review through case data exploration and interviews with legal practitioners. The findings indicate that negotiation offers several advantages, including efficiency in time and cost, procedural flexibility, and the potential for mutually beneficial solutions (win–win solutions). However, this study also identifies challenges such as unequal bargaining positions between parties, limited legal recognition of negotiation outcomes, and the insufficient capacity of negotiators or informal mediators to fully grasp legal aspects. Based on these findings, the study recommends several strategic steps: enhancing legal recognition and protection for negotiation outcomes, strengthening the capacity and competence of negotiators through legal and communication skills training, and expanding the use of negotiation as an initial step in resolving various types of disputes. With stronger legal frameworks and improved human resources, negotiation has the potential to become a more effective, efficient, and sustainable dispute resolution instrument in Indonesia.

The rapid development of the smart city concept encourages the need for energy management that is more efficient, sustainable and adaptive to the needs of modern urban communities. In this context, renewable energy is the main solution to reduce dependence on fossil energy sources that are limited and pollute the environment. This research aims to optimize the utilization of renewable energy in smart cities by integrating Big Data technology and Decision Support Systems (DSS). The approach used in this research is a case study and system modeling method, which involves collecting energy data from various sources such as IoT sensors, weather stations, and energy distribution systems in real-time. The data is then analyzed using Big Data Analytics techniques to identify energy consumption patterns, potential renewable energy production, and peak load predictions. Furthermore, a decision support system was designed to assist policy makers and city managers in determining optimal energy distribution and usage strategies based on the available data and simulations. The results show that the integration of Big Data and DSS is able to increase the efficiency of renewable energy utilization up to 25% compared to conventional systems. In addition, the system is also able to dynamically respond to changing conditions and provide more accurate and adaptive decision recommendations. These findings indicate that the synergy between data technology and decision support systems plays a strategic role in creating sustainable and environmentally sound smart cities.

Building Information Modeling (BIM) is a technology increasingly used in the modern construction industry, particularly to improve communication efficiency and collaboration between stakeholders. This technology enables the integration of project data and information into a comprehensive digital model, allowing all involved parties to access, verify, and update information in real time. This study aims to evaluate the strategic role of BIM as a communication medium in the Integrated Project Delivery (IPD) approach, focusing on the planning stage involving the disciplines of architecture, structure, and Mechanical, Electrical, and Plumbing (MEP) systems. The IPD approach emphasizes cross-disciplinary collaboration from the early stages of a project to optimize outcomes, reduce risks, and accelerate completion. The research methods used are literature review and case study analysis of various projects that have implemented BIM within the IPD framework. The data analyzed include the effectiveness of information exchange, inter-team coordination, and early identification of design conflicts. The study results show that BIM significantly improves information transparency among stakeholders, minimizes the risk of miscommunication, and accelerates the decision-making process through accurate and integrated data visualization. BIM models also facilitate the detection of potential conflicts, such as clashes between structural and MEP elements, before entering the physical construction phase, thereby reducing repair costs and delays. Furthermore, the use of BIM in IPD fosters a more collaborative work culture, where architects, engineers, and contractors can work together to solve problems quickly and effectively. Thus, BIM has proven to play a crucial role as a primary communication tool in IPD implementation, while also serving as a crucial foundation for achieving efficient, integrated, and high-quality construction project management.

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.