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This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.

Technological innovations have brought significant changes in the management of public administration, including the procurement of goods and services. E-Catalog is one of the innovations implemented to improve efficiency, transparency, and accessibility in the procurement process. This study aims to analyze the effectiveness of the use of E-Catalog in the city of Surabaya based on five main criteria: effort, cost-efficiency, result, cost-effectiveness, and impact. The results of the study show that E-Catalog is able to speed up the procurement process of goods and services by providing direct access to the information needed by users, without going through a time-consuming manual tender process. The system also cuts operational and administrative costs, such as printed documents and formal meetings, providing budget efficiency of up to 10% per year. In addition, user satisfaction levels increased with more than 85% of respondents feeling helped by this system. E-Catalogs not only save time and costs, but also increase transparency and accountability in procurement. All transactions are digitally documented, making the audit process easier and preventing potential irregularities. This implementation also encourages the empowerment of local MSMEs by providing easier access to government markets. Another positive impact is the increase in public trust in the government, which is supported by a transparent and inclusive system. Nonetheless, challenges such as limited technology infrastructure and intensive training need still need to be addressed to ensure the sustainability of these systems. With the integration of blockchain technology and strengthening regulations, E-Katalog has the potential to become an effective and efficient model for the procurement of goods and services, not only in Indonesia, but also at the global level. This research offers strategic recommendations for the development of better technology-based procurement policies and practices in the future.

In the current digital era, managing sales transactions manually is inefficient and prone to recording errors. This research aims to develop a web-based Point of Sale (POS) application for the Phi Phi Thai business using the Extreme Programming (XP) software development methodology. XP was chosen for its support of rapid iteration, adaptability to changing user requirements, and strong collaboration between developers and stakeholders. The developed application includes key features such as user registration and login, product ordering, menu and customer management, expense tracking, and financial and sales reporting. Testing was conducted using the Black Box Testing method to ensure that all functionalities performed according to specifications. The implementation results indicate that the application improves operational efficiency, reduces transaction errors, and provides real-time information for business owners to support better decision-making. Furthermore, the application of Extreme Programming (XP) methodology in the development process allows time for regular evaluation and refinement of the application based on feedback from end users. Each iteration produces a version of the software that can be immediately tested and used, minimizing the risk of system failure during final implementation. This approach also encourages lightweight yet relevant documentation and open communication between the technical team and business owners. Thus, the developed Point of Sale application not only meets current functional requirements but also has a high degree of flexibility for further development as Phi Phi Thai's business grows in the future.

Abstract. The advancement of broadcasting technology has driven the demand for reliable and efficient automation systems, particularly in managing the transition from broadcast content to advertisement segments. In this context, the present study proposes the application of the Single Tone Trigger (STT) method as an automatic triggering mechanism to systematically regulate content switching. This method utilizes a single-frequency audio signal embedded within the primary broadcast, which can be detected by the receiving system. The detection of this signal initiates an automatic content transition without requiring intervention from playout operators. A key advantage of this approach lies in its ease of integration with conventional broadcasting systems and its ability to reduce manual involvement that has traditionally been essential in broadcast content management. Through a series of tests, the system demonstrated high signal detection accuracy, low latency, and optimal operational reliability. These findings indicate that the Single Tone Trigger method can significantly enhance workflow efficiency within the broadcasting industry. Overall, this approach presents substantial potential for broad implementation as an automation solution that is not only stable and cost-effective, but also adaptive to the operational demands of modern broadcasting.   Keywords: Automatic Transition, Broadcast Automation, Single Tone Trigger (STT).

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

In the ever-evolving e-commerce era, the Nibras Online Warehouse plays a crucial role in supporting the distribution of Muslim clothing products throughout Indonesia. This strategic role demands an accurate and efficient inventory management system to ensure smooth and timely order fulfillment. One of the main challenges faced is the discrepancy between inventory data recorded on the website and the actual physical stock available in the warehouse. This discrepancy not only impacts delivery delays but also has the potential to reduce customer satisfaction and the company's overall image. This study aims to analyze the root causes of the inventory management system and develop practical solutions to ensure data consistency between the digital system and real-world conditions. The methods used include literature review, direct field observations, in-depth interviews with warehouse staff, and documentation of daily operational processes. Through an analytical approach using the 5 Whys method and a fishbone diagram, it was found that factors such as delays in data input, lack of synchronization between the operational and IT divisions, and an undocumented goods receipt process were the main causes of inventory data discrepancies. To address this, it is recommended to implement a real-time technology-based inventory management system integrated with the online sales system. Additionally, training warehouse employees on new standard operating procedures (SOPs) and regular stock audits are crucial steps to create transparency and efficiency. These steps are expected to improve data accuracy, accelerate decision-making, and support sustainable business growth. Regular evaluations are also necessary to ensure the implemented system remains relevant and adaptable to the dynamics of warehouse operations.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

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.

Operationally, subjective well-being can be understood as an individual's assessment of their life experiences, involving affective components in the form of positive and negative emotions, as well as cognitive components. Individuals with subjective well-being experience more positive emotions and fewer negative emotions, and feel satisfied with their lives. One factor that influences subjective well-being is academic resilience. The purpose of this study was to determine the contribution of academic resilience to subjective well-being in final year psychology students at Padang State University. The research subjects were 174 final year psychology students at Padang State University who were taking thesis courses. The research design used was quantitative. Data collection used a non-probability sampling technique. Data were analyzed using simple regression analysis techniques. The analysis results obtained a sig. value of 0.000 (sig <0.05) with an r-square value of 0.550. From the results obtained, it was concluded that there was a contribution of academic resilience to subjective well-being in final year psychology students at Padang State University. The findings of this study strengthen the view that academic resilience is an important aspect in facing complex academic challenges, especially for final year students. Students with high levels of academic resilience tend to be better able to manage stress, maintain motivation, and remain focused on their academic goals despite facing various obstacles such as research difficulties, time pressure, and social demands. This ability directly contributes to increased life satisfaction and the dominance of positive emotions, which ultimately improves students' subjective well-being. Furthermore, the results of this study provide practical implications for universities to consider and develop programs that can improve students' academic resilience. For example, this could include providing counseling services, stress management skills training, and strengthening social support from supervisors and peers.

This study analyzes the role of the Manado City Regional Disaster Management Agency (BPBD) in managing natural disasters and examines the challenges faced, along with efforts to overcome them. A qualitative descriptive approach was used, with data collected through interviews, observations, and documentation involving key informants, such as the Head of BPBD Manado City. The data were processed using Miles et al.’s (2014) interactive analysis model, which includes data condensation, data display, and conclusion drawing. The findings reveal that BPBD plays three primary roles in disaster management. First, as a coordinator, BPBD acts as a command center, ensuring effective collaboration between government agencies, military (TNI), police, NGOs, and volunteers during disaster events. Second, as a regulator, BPBD formulates administrative and technical policies, including disaster management plans based on risk assessments and stakeholder-driven frameworks. Third, as an executor, BPBD directly implements activities in disaster management, including preparedness, emergency response, and post-disaster recovery, with an Incident Commander maintaining operational control during emergencies. Challenges faced by BPBD include low public discipline, limited awareness of disaster risks, inadequate equipment, and insufficient human resources in both quality and quantity. To address these issues, BPBD has initiated several efforts, including capacity building through training programs, promoting community-based disaster management, and establishing partnerships with national and international institutions such as UNDP and FAO. These efforts highlight the significance of an integrated, participatory, and coordinated disaster management system at the local government level. The study underscores the need for continued improvement in disaster management capabilities and community involvement.

This study aims to identify internal and external factors influencing the development of the Arunika Wedding Organizer business in Padang City and formulate appropriate strategies through a SWOT analysis approach. The research method was conducted qualitatively, with data collection techniques through in-depth interviews with five informants, consisting of business owners, employees, and vendors who collaborate with Arunika. The data obtained was then analyzed to map the strengths, weaknesses, opportunities, and threats faced by the company. The results show that the main strengths of Arunika Wedding Organizer lie in responsive service to client needs, solid team coordination, and good working relationships with supporting vendors. These factors are important capital in maintaining consumer trust. However, the study also found weaknesses such as a limited number of part-time teams that can hinder operational flexibility, and suboptimal digital promotions that limit market reach. From the external side, opportunities that can be utilized include the increasing trend of more personal and simple intimate weddings, and the high demand for one-stop services, where all wedding needs can be accommodated by a single service provider. Meanwhile, the threats faced stem from intense price competition with similar service providers and relatively rapid changes in wedding trends, requiring the company to be constantly adaptive. Based on the SWOT matrix analysis, Arunika Wedding Organizer falls into quadrant IV (hold and maintain). Therefore, the recommended strategy is to maintain existing strengths while addressing existing weaknesses, particularly in human resources and digital promotion.

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 effect of liquidity and credit risk on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Profitability is measured by Return on Assets (ROA), liquidity is proxied by the Loan to Deposit Ratio (LDR), while credit risk is measured using the Non-Performing Loan (NPL) ratio. The research employs a quantitative approach with multiple linear regression analysis to test the partial and simultaneous influence of the independent variables on profitability. Data were obtained from the annual financial reports of banks published on the IDX, covering a five-year observation period. The results of the analysis show that credit risk, as measured by NPL, has a significant negative effect on bank profitability. This finding reflects that the higher the NPL ratio, the lower the bank’s ability to generate returns on assets, emphasizing the importance of effective credit quality management. In contrast, the liquidity level measured by LDR demonstrates a positive but statistically insignificant effect on ROA. This suggests that although liquidity plays a role in supporting banking operations, its direct impact on profitability is relatively weak when considered independently. However, when examined simultaneously, both credit risk and liquidity significantly affect bank profitability. These findings imply that effective credit risk management is a crucial determinant of financial performance in the banking sector. High levels of non-performing loans can erode bank profits, while optimal liquidity management supports operational efficiency, even if its impact is not strongly significant in isolation. From a managerial perspective, banks need to strengthen monitoring of loan quality, implement more prudent credit policies, and adopt sustainable liquidity strategies to enhance profitability. For regulators, the results highlight the importance of supervising asset quality and ensuring adequate liquidity management in the banking system. This study contributes to the literature on banking performance by providing empirical evidence on the interaction between credit risk, liquidity, and profitability in the Indonesian banking sector.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study was conducted to examine the influence of ticket prices, facilities, and location on visitor satisfaction at Tirta Bening Swimming Pool. The approach used was quantitative with data collection through primary and secondary sources. The study population consisted of all visitors to Tirta Bening Swimming Pool. Data analysis techniques used included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that partially, the three variables—ticket prices, facilities, and location—influence visitor satisfaction, as indicated by the t-test results. Meanwhile, based on the F-test, all three simultaneously also have a significant influence on the level of visitor satisfaction. More specifically, the facility variable has a dominant influence on visitor satisfaction. This indicates that comfort, cleanliness, completeness of facilities, and the quality of service provided by the management significantly influence visitors' perceptions of their experience at the swimming pool. Affordable ticket prices are also a major attraction, especially for families and student groups seeking cost-effective recreational alternatives. Meanwhile, the strategic and easily accessible location is also an added value, especially for visitors from the surrounding area. The implications of these findings are the importance of regularly upgrading and maintaining facilities, as well as providing additional services such as a cafeteria, comfortable changing rooms, and responsive security personnel. Management is also advised to periodically evaluate ticket pricing to maintain competitiveness while still supporting operational and service development. Furthermore, location promotion through social media and digital platforms can also expand visitor reach. This research provides an important contribution to the development of tourism destination marketing and management strategies based on visitor needs and satisfaction.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

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.

This study aims to analyze the factors influencing passenger satisfaction at airports through three main perspectives: service, technology, and operations. The background of this research is based on the increasing competition between airports in providing an optimal travel experience amidst the development of the aviation industry and the increasing passenger demands for service quality. This study uses a literature study approach by analyzing ten selected scientific journals that specifically discuss airport service quality from various perspectives. The results of the study indicate that the service perspective, specifically those encompassing SERVQUAL dimensions such as reliability, responsiveness, empathy, assurance, and tangibles, has a significant contribution in shaping the perception and satisfaction of airport service users. The technology perspective also plays a significant role, particularly through the implementation of self-services such as self-check-in, Flight Information Display Sistem (FIDS), e-gates, and digital service applications that simplify the travel process. One of the studies analyzed shows that the application of technology can contribute up to 96.8% to user satisfaction, indicating the significant role of digitalization in this industry. From the operational side, factors such as speed of service at the check-in counter, queue time management, completeness and cleanliness of public facilities, and ease of access to the terminal have an equally important influence. These findings underscore that passenger satisfaction is influenced not only by service quality at the point of direct interaction, but also by the smoothness of the overall operational flow. The study's conclusions emphasize the importance of integrating these three perspectives in strategic planning for airport service improvement.  

The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.