Publication Search

72,210 articles from 658 journals · 2,111 citations tracked

Showing 481-500 of 2,484

Analytics

Widya Isma Dayanti; Syafitri Aulia Wulandari; Siti Maryamah

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

Educational institutions are under pressure to create organized and responsible quality assurance systems because raising the standard of education has become a global imperative. The Internal Quality Assurance System (SPMI) and the External Quality Assurance System (SPME) are integrated in Indonesia to achieve this. However, accountability must be transparent, real-time, and not just administrative due to the quick digital revolution. In order to enhance educational accountability in the digital age, this study attempts to examine and model the integration of internet-based internal and external quality assurance systems. Nine pertinent papers from 2018 to 2025 were chosen and examined using a systematic Literature Review (LR) process and a qualitative methodology. The findings show that institutional performance and accountability are greatly improved by the successful implementation of SPMI, which is driven by the PPEPP cycle (Planning, Implementation, Evaluation, Control, and Improvement). Additionally, the integration of digital-based systems (e-SPMI) acts as a link between SPME and SPMI, guaranteeing data correctness, efficiency, and transparency for accrediting needs. The results highlight the need for an integrated, web-based quality assurance system that facilitates evidence-based decision-making in order to attain educational accountability in the digital age. In order to automate data collection and reporting procedures, the study advises educational institutions to implement an online quality management information system

Sri Rahayu; Nur Khakimah; Madnur Sholeh; R. Teguh Adi P; Wahyuningsih Wahyuningsih

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Sectio caesarean surgery is a surgical procedure that can effectively prevent ma- ternal and newborn deaths when used for reasons of medical indications. Post operative sectio caesarean can pose several risks of complications, one of which is pain and surgical wound infection. Non pharmacological approach aromatherapy as a complementary therapy to reduce postpartum pain. This case study aims to analyze the influence aromatherapy lavender on reducing pain levels in post sectio caesarean mothers by using the case study method pre and post test. The case study was carried out in 25 May 2025 – 07 June 2025. This type of case study is descriptive with the number of subjects used, namely three post partum mothers in the RSUD Batang private sector with pain assessment using a questionnaire Numeric Rating Scale (NRS). The results of the case study showed a change in pain intensity from a scale of 6-7 to a scale of 4-5. This shows an influence aromatherapy lavender on reducing pain levels in postpartum mothers caesarean section Giving innovation aromatherapy can be used as an independent nursing in- tervention so that it can be applied to patients regularly.

Raja Ferry Surya Gemilang; Adenanthera Lesmana; Dhanan Abimanto

Logistics and Supply Chain Insights 2025 Indonesian Maritime Researchers and Lecturers

This study analyzes the influence of internal operational variables—Process, Service Quality, and Facilities—on the Export Performance of PT. Panah Perdana Logisindo, a freight forwarding company in Semarang. Maritime logistics plays a crucial role in national competitiveness, but company performance often faces challenges amidst the complexity of global supply chains . Employing a quantitative approach with a sample of 100 export service users, multiple linear regression analysis indicates that all three independent variables positively and significantly affect Export Performance (Y). The results reveal that Process has the most dominant influence (\beta=0.309), followed closely by Facilities (\beta=0.302) and Service Quality (\beta=0.255). The model explains 53.0% of the variance in the company's Export Performance (Raja Ferry, 2025 2). These findings confirm the necessity of strengthening micro-operational aspects (efficient procedures, robust networks, and staff professionalism) as a core strategy for enhancing profitability and customer loyalty amidst macro-logistical challenges in Indonesia.

Nuril Anwar Sutisna; Eka Susilawati; Fithrotul Kamilah; Noerma Kurnia Fajarwati; Arfian Suryasuciramdhan

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

. This study aims to analyze the communication strategy of the Serang City Investment and One-Stop Integrated Services Agency (DPMPTSP) in providing public services to the community, as well as identifying supporting and inhibiting factors in its implementation. This study uses a qualitative method with a descriptive approach. Primary data were obtained through in-depth interviews, observation, and documentation, while secondary data were collected from literature, regulations, and related official sources. The focus of the study is directed at the application of the two-way symmetrical communication theory that emphasizes interactive dialogue, feedback acceptance, communication equality, and active community participation. The results show that the Serang City DPMPTSP implements various communication strategies, including delivering information face-to-face and digitally (website, social media, and SKM barcodes), providing complaint channels, and involving the community in service evaluation. Supporting factors include the availability of service facilities, competent human resources, and information technology support. Inhibiting factors include limited digital literacy in the community, technical system obstacles, and differences in the level of public understanding of service procedures.

Elsy Nur Anggraeni; Rini Irianti Sundari; Hadi Susiarno; Aslan Noor

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

Obstetricians are often confronted with medical malpractice lawsuits, even when they have acted in accordance with professional standards, medical service standards, operational procedures, and medical ethics. Medical malpractice is generally defined as negligence or deviation from professional standards that results in serious harm to patients (Fiscina, 1999). This study aims to examine the application of the concept of medical malpractice along with its legal implications and to analyze the forms of legal protection available to obstetricians under Law Number 17 of 2023 on Health, viewed from the perspective of the principle of justice. Using a normative juridical method with descriptive-analytical specifications, the research employed a literature study and qualitative deductive analysis. The results indicate that legal protection for obstetricians consists of two dimensions: preventive and repressive. Preventive protection includes the implementation of informed consent, proper medical records, and compliance with standard operating procedures. Repressive protection involves legal defense mechanisms and institutional or professional organizational support. However, this protection remains suboptimal, as the decisions of the Indonesian Medical Disciplinary Board (MKDKI) are not always taken into account by the courts (Rahman, 2022). From the perspective of Rawls’ principle of justice, protection for obstetricians should ensure a balanced recognition of both patients’ and doctors’ rights, thereby promoting fairness and equitable justice for all parties (Rawls, 1971).

Arnoldus Yansen Seran; Nurianto Rachmad Soepadmo; Kadek Fredi Andrika Adantara

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

Mediation, as one of the alternative dispute resolution (ADR) mechanisms in civil cases, aims to provide efficient, timely, and non-confrontational solutions for disputing parties. Within the Indonesian legal system, mediation has been formally regulated through the Supreme Court Regulation (PERMA) No. 1 of 2016 concerning Mediation Procedures in Court. This study seeks to examine the implementation of civil dispute resolution through mediation from a legal perspective while also assessing its empirical effectiveness in district courts. The research employs an empirical juridical approach, with data collected through in-depth interviews with mediator judges, advocates, and disputing parties who have participated in the mediation process, supported by documentation studies of civil case decisions resolved through mediation. The findings reveal that, normatively, mediation has a sufficiently strong legal foundation as an alternative method of dispute resolution. However, its practical effectiveness remains constrained by several challenges, such as the limited understanding and legal awareness of disputing parties, time constraints faced by mediator judges, and the absence of an optimal supervisory mechanism for monitoring mediation practices. These factors contribute to the relatively low success rate of mediation in practice. Therefore, improvements are required in the implementation of regulations, the establishment of more effective monitoring systems, and the enhancement of human resource capacity, particularly mediator competence. Strengthening these aspects is expected to enable mediation to function more effectively as a fair, efficient, and accessible mechanism for resolving civil disputes in Indonesia.

Kusmianti Indah Sari; Felicitas Sri Marniati; Sirajuddin Sailellah

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

Legal problems in the land inheritance process often arise when inherited land has been registered in the name of another party. This study aims to examine the procedure for registering inherited land that has been issued a Certificate of Ownership (SHM) on behalf of other parties, as well as the form of legal protection for heirs. The research uses a normative juridical approach with a literature study method based on primary, secondary, and tertiary legal materials. The approaches used include legislative, conceptual, analytical, and case approaches. The analysis of legal materials is carried out through grammatical, systematic interpretation, analogous construction, and legal refinement construction. The results of the study show that the registration of inherited land must be carried out by the entitled heirs, especially for land that has not been certified. Registration is carried out sporadically as a form of registration for the first time. Legal protection for heirs is obtained preventively through the land registration process, and repressively in the event of arbitrary actions from other parties or government agencies. This research emphasizes the importance of legal certainty in the process of registering inherited land and the protection of the rights of heirs so that they are not harmed by the existence of other parties' certificates. This effort is part of the fair and transparent enforcement of agrarian law in Indonesia.

Slamet Hariyono; Widyawati Widyawati; Nihayatus Sholichah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

In the current era of digitalization, public needs for fast, efficient, and transparent public services are increasing. The Sidoarjo Regency Government responds to these needs by launching a technology-based public service innovation, namely the Sidoarjo People's Service System (SiPraja) application. This study aims to analyze the implementation of public policy through SiPraja in Medaeng Village, Waru District, Sidoarjo Regency. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation study. Research informants consisted of the Village Head, village officials, SiPraja operators, and community service users. The results show that the implementation of SiPraja in Medaeng Village has been quite good based on the Van Meter and Van Horn indicators, including the size and objectives of the policy, resources, characteristics of implementing agents, attitudes of implementers, inter-organizational communication, and social, economic, political environments. Supporting factors for implementation include high village government commitment, adequate technology infrastructure availability, and active community participation. However, there are still obstacles in the form of uneven digital literacy among the community, especially in the elderly age group, and limited understanding of some residents regarding application usage procedures. This study provides recommendations to increase the intensity of socialization and training on the use of the SiPraja application, as well as optimize the role of RT/RW as community assistance agents.

Rauldah Rauldah; Fauziah Fauziah; Nurul Amna

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Hypertension is categorized as one of the most widespread chronic non-infectious conditions among the elderly and can heighten the risk of serious complications. A non-pharmacological strategy that may be implemented to manage hypertension is the administration of boiled moringa leaves (Moringa oleifera), which are known among scientific communities for possessing antioxidant agents and potent bioactive molecules that function synergistically in maintaining cardiovascular stability and decreasing arterial pressure. This empirical study sought to examine how far the intake of boiled moringa leaves contributes to reducing blood pressure values in hypertensive older adults living within Meunasah Papeun Village, situated in Krueng Barona Jaya Subdistrict, Aceh Besar District. The statistical evaluation showed a significant p-value of 0.001 (p < 0.05), confirming a substantial effect under a quantitative quasi-experimental approach applying the One Group Pretest-Posttest model. The research sample included 20 participants chosen from a total population of 77 individuals through purposive sampling. The investigation took place from May 27 to June 25. Data were obtained using observation forms, standard operating procedures (SOP) for moringa leaf preparation, and manual sphygmomanometer readings. The findings revealed that prior to the application of treatment, the mean systolic blood pressure reached a level of 193.30 mmHg, whereas following the intervention it displayed a considerable decrease, it fell to 129.75 mmHg. The mean diastolic pressure also exhibited a decrease from 94.00 mmHg, confirming the notable influence of moringa leaf decoction in controlling hypertension. In summary, moringa leaf infusion proved effective in lowering blood pressure among elderly individuals suffering from hypertension. It is recommended that patients regularly consume boiled moringa leaves when experiencing increased blood pressure, that community health services provide education regarding non-pharmacological hypertension management through moringa leaf decoction, and that further research explore this topic with broader variables.

Hiba Hazim Hamid; Kais Kassim Ghaima

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

Importance of gut microbiota during neurodevelopment has increased, as has the potential relationship between the gut microbiota and (ASD). Complex associations between gut microbiota and ASD are explored here, including significant pathways such as immune modulation, neurotransmitter control, and gut-brain axis signaling. Based on available data, individuals with ASD possess distinctive microbial signatures that are characterized by reduced diversity and altered abundance of specific bacterial species. Such modifications could be related to symptoms of the behavioral nature, neuroinflammatory, as well as gastrointestinal. ASD growth as well as severity could be influenced by the composition of microbiome, depending on genetic, nutrition, microbial exposure during the earliest phases, as well as antibiotic use. Additional therapies based on the microbiome that presented the potential to alleviate the symptoms related to ASD include the use of probiotics, prebiotics, diet modification, as well as fecal microbiota transplantation (FMT). Still, establishing the causal associations, standardizing the procedure of handling the patients, as well as solving the problem related to the manipulation of microbiome, are still challenging activities, though. Large-scale, long-term studies need to be the core agenda of subsequent research, so that specific microbial signatures associated with ASD will be clearly defined, as well as tailored therapies that address the microbiome will be developed. Understanding more about the role that the microbiota plays during ASD may open up the diagnosis as well as the therapy based on the entirely new concepts, something that will ultimately benefit the patients who possess the disorder.

Raudhatul Hanifa; Rahadian Zainul

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the levels of reducing sugars and sucrose in Trigona honey using the Luff Schoorl method as a key parameter for assessing honey quality and authenticity. Trigona honey, produced by stingless bees, possesses unique physicochemical characteristics that differ from Apis mellifera honey, thus requiring further scientific investigation of its sugar profile. The analysis was performed at the BSPJI Pekanbaru Laboratory using a titrimetric procedure based on the Luff Schoorl reagent, involving the determination of reducing sugars and sucrose following hydrolysis. The results revealed that the reducing sugar content of the Trigona honey sample was 31.75%, while the sucrose content was 9.6%. These values do not comply with the Indonesian National Standard (SNI 8664:2018), which requires a minimum of 55% reducing sugars and a maximum of 5% sucrose in honey. The non-conformity is presumed to be influenced by factors such as nectar source, high moisture content, premature harvesting, and storage conditions. Nevertheless, the deviation from the standard does not necessarily indicate adulteration but may reflect the natural characteristics of stingless bee honey. This research provides scientific evidence that may contribute to the evaluation of specific quality standards for Trigona honey in Indonesia and serve as a reference for future studies related to authentication and standardization of stingless bee honey products.

Nursuciyani Jamal; Andi Sri Adinda

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

The National Health Insurance program (JKN) has been in effect in Indonesia since early 2014, administered by the Social Security Administration (BPJS). The purpose of this community service program is to enhance the role of youth in optimizing the use of Mobile JKN and to assist the community in utilizing it. Mobile JKN is an innovation for the community, eliminating the need to wait in long queues at healthcare services. The participants were adolescents, specifically 13 students from MTs. Muhammadiyah Palleko in Takalar Regency. The method used was to provide outreach through presentations on the procedures for using Mobile JKN, followed by discussions to clarify any issues that the students still lacked. The results of this community service program are expected to increase the youth's knowledge of the use and utilization of Mobile JKN as a form of digital health care that can improve the effectiveness of healthcare services, enabling them to become agents of change in the success of the JKN program in Takalar City.

Wira Yudha Alam; Rena Oktavianti Maghfiroh; Vivi Amelia; Christiano Yhuga Pamungkas

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

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

Annisa Nurhayati Hidayat; Husnul Khotimah; Indah Nurfazriah

Jurnal Siti Rufaidah 2025 PPNI UNIMMAN

Breastfeeding success often faces various challenges, one of which is the infant’s anatomical condition, such as a lip tie. Successful breastfeeding can be achieved if mothers and infants develop good breastfeeding skills, including correct LATCH technique. This study aims to determine the effect of breastfeeding education on breastfeeding effectiveness using the LATCH method among postpartum mothers with infants with lip tie at Krakatau Medika Hospital Cilegon. The research design was a quasi-experiment with a one-group pretest–posttest approach. The study population included all breastfeeding mothers with infants diagnosed with lip tie, with a total sample of 29 participants selected through accidental sampling. The results showed that the rate of effective breastfeeding with good attachment before the education was 13.8% and increased to 41.4% after the education, with the mean breastfeeding effectiveness score rising from 4.86 to 6.97. The paired t-test revealed a significant difference between LATCH scores before and after the education (p < 0.001). It is recommended that Krakatau Medika Hospital develop a standard operating procedure (SOP) for breastfeeding education using the LATCH method.

Muhammad Ali; Mispansyah Mispansyah; Diana Haiti

Law and Justice research journal 2025 International Forum of Researchers and Lecturers

The paradigm of the Indonesian criminal justice system is currently undergoing a significant shift from a retributive approach toward a restorative one. Criminal offenses resulting from negligence (culpa) present a unique case within this transition, as they lack malicious intent (mens rea in the form of dolus), yet often result in severe harm or loss of life. Despite its potential, the application of restorative justice for culpa offenses remains hindered by fragmented and sectoral regulations among law enforcement agencies, leading to legal uncertainty and inconsistent implementation. This research aims to analyze the urgency of restorative justice in negligence cases and proposes a model for its reconstruction. Using a normative juridical research method with statutory and conceptual approaches, this study examines existing regulations from the National Police, the Attorney General’s Office, and the Supreme Court. The findings indicate that the current framework requires a structural reconstruction through the synchronization of inter-institutional policies and the integration of restorative justice principles into the National Criminal Procedure Code (KUHAP). This reconstruction is essential to ensure a unified standard that balances legal certainty, the rehabilitation of the offender, and the restoration of the victim’s rights in unintentional crimes.

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.

Gianina Geralda Ginting; Susi Sarumpaet

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

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

Burhanudin Burhanudin

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Fiqih learning at the Madrasah Ibtidaiyah level plays a crucial role in shaping students’ understanding of proper worship practices in accordance with Islamic law. However, in practice, fiqih instruction is often delivered through verbal and teacher-centered approaches, causing students to focus more on memorization rather than meaningful understanding and correct application. This study aims to examine the implementation of the demonstration method in fiqih learning as an effort to improve students’ understanding of worship procedures, particularly in practical materials such as ablution, prayer, and other daily acts of worship in Madrasah Ibtidaiyah. The demonstration method is considered appropriate because it allows students to directly observe the processes and stages of worship practices, making learning more concrete, contextual, and meaningful. The findings indicate that the application of the demonstration method effectively enhances both conceptual and practical understanding of students, increases learning motivation, and minimizes errors in performing worship. Students not only comprehend the sequences and recitations of worship but are also able to practice them correctly in accordance with fiqih principles. Therefore, the demonstration method can serve as an effective learning approach in fiqih instruction at the Madrasah Ibtidaiyah level to develop a comprehensive understanding of worship that integrates cognitive, affective, and psychomotor aspects.

Muhammad Syaiful Anwar; Wijaya, R. Muh Syah Arief Atmaja

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of audit procedures on the cash account in nonprofit organizations, specifically in the P Educational Foundation, conducted by the Public ccounting Firm Djoko Soerjadi. The research employs a qualitative approach with the P Educational Foundation as the object of study. Primary data were obtained through direct observation during the audit process. The resulty indicate that the applied audit procedures include the determination of materiality levels, preparation of audit working papers, reconciliation of cash balances between financial statements and the general ledger, examination of bank statements, and the sending of bank confirmation letters. All cash audit procedures were carried out systematically and in accordance with applicable auditing standars in Indoensia. Theses findings suggest that the audit procedures performed by the Public Accounting Firm Djoko Soerjadi were conducted professionally and contributed to ensuring the transparency and accountability of the P Educational Foundation’s financial statements.

Putri, Yohana Nandiva; Yuhertiana, Indrawati

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.