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Shabrina F.S, Shafira Nur; Astuti, Indah Yuni; Mahaputra, Agung Pambudi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the influence of emotional intelligence, work discipline, and job commitment on employee productivity at DP3AP2KB Kota Kediri. The research employed a quantitative approach with a population of 45 employees, all of whom were included as the sample using a saturated sampling technique. The research instrument was a five-point Likert-scale questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression with the aid of SPSS version 25, preceded by validity, reliability, and classical assumption tests (normality, multicollinearity, and heteroscedasticity). The results indicate that emotional intelligence has a significant partial effect on employee productivity, while work discipline and job commitment show no significant effect. However, simultaneously, the three independent variables significantly affect productivity with an Adjusted R² value of 0.846. These findings highlight that emotional intelligence is the dominant factor influencing productivity, whereas work discipline and job commitment function more as basic requirements already embedded within bureaucratic systems. The practical implication of this study suggests the need for soft skill development programs, emotional management training, and the improvement of employees’ interpersonal skills to enhance productivity in the public sector.

Dimas Pramudya Sanjaya; Chefli Chefli; Eunike Leoni Sinaga; Abbyl Mohar Muhammad

Jurnal Bintang Manajemen (JUBIMA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the integration of administration, state property management, human resources, and finance in supporting a facilitative immigration system. These four aspects are essential pillars for maintaining efficiency, effectiveness, and transparency in public service delivery within immigration institutions. However, their implementation often operates separately, causing inefficiency and delays in administrative decision-making. Using a descriptive-analytical approach based on literature review and regulatory analysis, this study finds that structured collaboration among administrative units strengthens internal coordination and improves service quality for the public. Administration functions as the foundation for documentation and record management, state property supports operational infrastructure, human resources drive organizational performance, and finance ensures program continuity and budget accountability. The integration of these components creates a more adaptive, transparent, and accountable work system to face global challenges, especially in the era of digital public services. The study recommends implementing an integrated information system, enhancing personnel competencies, and optimizing budget planning and supervision to achieve professional and competitive immigration governance.

Maulana Sarfanudin; Anis Zohriyah; Nurmala Sari; Nuriyah Nuriyah; Adi Rizal

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Gotong royong, or mutual cooperation, is a deeply rooted local cultural value in Indonesian society that plays a strategic role in strengthening social cohesion and promoting environmental consciousness. This study aims to explore and analyze the function of gotong royong in fostering social solidarity and raising community awareness of environmental sustainability through various communal activities. These activities include neighborhood cleaning, reforestation efforts, and participatory waste management, all of which require active involvement from community members. Using a qualitative descriptive method, the research was conducted through field observations and in-depth interviews with residents actively engaged in gotong royong practices. The findings reveal that gotong royong serves as a powerful social mechanism that encourages a sense of togetherness, mutual aid, and shared responsibility among community members. These interactions help to solidify social bonds and create a collective spirit that is vital for social resilience. In addition to reinforcing social relationships, the practice of gotong royong significantly contributes to enhancing environmental awareness. Communities become more proactive in maintaining cleanliness, preserving green spaces, planting trees, and managing waste sustainably. The study concludes that gotong royong is not merely a traditional cultural practice, but also an effective and relevant instrument for promoting social and environmental well-being in contemporary society. Its continued integration into community development programs could further strengthen both social solidarity and environmental stewardship, making it a vital component in sustainable development initiatives. Therefore, revitalizing and institutionalizing gotong royong is essential for fostering holistic and inclusive community growth.

Adi Nur fajri; Mohamad Ikrom Arasid; Suherman Suherman

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The role of the Regional People's Representative Council (DPRD) Secretariat is crucial in supporting the effective supervision function of the DPRD as a pillar of good governance. However, at the Cilegon City DPRD Secretariat, this role faces significant constraints due to a policy of assigning staff to assist in work visits that is not competency-based, which risks weakening local government accountability. This research aims to analyze the facilitation role of the Cilegon City DPRD Secretariat, identify the constraints arising from the removal of expert supervision staff, and formulate optimization strategies to strengthen the institution's role. This study uses a qualitative descriptive method, with data collected through in-depth interviews with key informants within the Secretariat, observation, and document analysis. The research findings indicate that (1) the Secretariat's role has been degraded to be administrative rather than substantive; (2) the main constraint stems from a staff assignment system that ignores competence, which leads to a decline in the quality of supervision reports; and (3) there is an urgent need to reform the human resource management (HRM) system. It is concluded that the optimization of the Secretariat's role can only be achieved by reforming the staff assignment policy and implementing structured competency development programs to restore professionalism and effective support for the DPRD's supervision function. Therefore, this research recommends three strategic steps: in the short term, revising the staff assignment policy to prioritize competence; in the medium term, developing and implementing clear Competency-Based HRM Guidelines; and in the long term, organizing continuous functional training programs to enhance staff capacity in professionally and effectively supporting the DPRD's supervision function.

Andi Litriyanto; Aditya Joshua K; Aji Sajiwo; Nafa Latifatuzzahro; Maya Putri Amalia +2 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Panglipuran Traditional Village in Bali has gained international recognition as one of the cleanest tourist villages in the world and serves as a model for culture-based sustainable tourism. The economic foundation of the village relies heavily on the development of Micro, Small, and Medium Enterprises (MSMEs) rooted in local wisdom, which simultaneously function as drivers of economic growth and instruments of cultural preservation. This study seeks to examine the management practices, marketing strategies, and challenges faced by MSMEs in Panglipuran Village. The research applied qualitative methods, including field observation, in-depth interviews with key stakeholders, documentation review, and descriptive analysis. The findings reveal a strong synergy between customary values and economic activities, reflected in flagship products such as bamboo handicrafts, traditional cuisine, and signature beverages. Success factors include an effective organizational structure, the support of customary institutions, and the ability to adopt adaptive marketing approaches. Nonetheless, several challenges were identified, including limited utilization of digital marketing platforms, constraints in production capacity, and insufficient product innovation to meet the demands of broader markets. Recommendations highlight the importance of strengthening online marketing, diversifying product variations, and expanding cooperative networks both within and beyond the village. Overall, the study underscores the significant potential of culture-based MSMEs to enhance community welfare, increase competitiveness, and ensure the sustainability of local traditions within the dynamics of modern tourism.

Utami, Bekti Wahyu; Saputri, Anggi Dwi; Damayanti, Citra; Adha, Fais Fadhila Nur; Nadia, Jasmin +6 more

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

The UNS Community Service Program (KKN) Batch 68 was conducted from July to August 2025 in Jaten Village, Karanganyar Regency, Central Java. This program focused on educating the community about the utilization of organic waste, particularly dragon fruit (Hylocereus spp.) peel, which is generally underutilized. Dragon fruit peel has the potential to be developed into functional food products as it contains fiber, vitamins, and pectin. Through the “Dragon Fruit Peel Waste Management into Sauce” workshop, participants were provided with knowledge and skills to process organic waste into value-added products while supporting household food security. The implementation methods included counseling, demonstrations, and hands-on practice. The results showed an increase in community understanding of food waste management, improved skills in processing dragon fruit peel into sauce, and the establishment of communication networks among village cadres for program sustainability. This innovation also holds potential to be developed into micro-enterprises in the healthy food sector.

Rohmi Fuadi; Ubaidillah Ubaidillah; Khairul Anwar

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of zakat in reducing income inequality in Indonesia. The data used is secondary data from the National Amil Zakat Agency (BAZNAS) and the Central Statistics Agency (BPS) for the 2015–2024 period. The research method used multiple linear regression with the Ordinary Least Squares (OLS) approach. The results showed that the distribution of zakat had a significant positive effect on the Gini Index (β = 0.0013511; p = 0.002), while the Gross Domestic Product (GDP) per capita had a significant negative effect (β = –0.0000198; p = 0.000). An Adjusted R² value of 0.91 indicates that the model has a very strong ability to explain variations in income inequality. These findings show that although the collection and distribution of zakat has increased from year to year, its impact on reducing inequality has not been optimal. This can be caused by the limited amount of zakat funds collected compared to the real needs of the community and the distribution that is not fully on target. On the other hand, economic growth reflected in the increase in GDP per capita has proven to be still the dominant factor in reducing income inequality in Indonesia. The implications of this study emphasize the importance of optimizing zakat management so that it not only functions as a philanthropic instrument, but also as a sustainable economic instrument. BAZNAS and related institutions are expected to be able to strengthen the zakat distribution system through productive economic empowerment programs, so that zakat can make a real contribution in reducing inequality and supporting more inclusive development in Indonesia.

Nenie Sofiyawati

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study addresses common problems in start-up businesses: lack of financial management and low presentation of financial statements due to limited human resources. With a conceptual qualitative research (CQR) approach, the research integrates accounting theory and business life cycle theory to design a process for presenting relevant financial statements for business actors who run individual operations. The main findings point to two things: first, the need for resources that understand finance is an inevitability that can be met through education, training, and induction observation; Second, the synthesis of accounting theory and business life cycle maps the conceptual area for the report presentation model that is tailored to the conditions of the beginner business. The proposed model covers the scope of management ranging from recording transactions on the cash mutation book, journaling to reveal the double impact of transactions, to grouping account balances on the ledger to produce relevant information. This process differs from the conventional accounting cycle in that it starts from the cashier function combined with the accounting function, thus reducing the need for separate specialists. The combination of cashier and accountant functions in one practical and relevant accounting flow for individual businesses, allows business owners to supervise their financial performance and position through simple but informative reports.

Anggi Dwi Cahyani; M. Badru Salam; Unis Fitriani; Nuhiyah Nuhiyah

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the implementation of unity-based marketing management in enhancing consumer loyalty among university students at the Seblak Bujangan culinary microenterprise. As one of the local SMEs located near Sultan Ageng Tirtayasa University, Seblak Bujangan integrates the value of unity—derived from the Third Principle of Pancasila—into its marketing strategy, not only to attract customers but also to create a social space that strengthens community bonds. The research employs a descriptive qualitative method involving interviews, observations, and documentation to gain a deep understanding of marketing practices and their social implications. Findings reveal that Seblak Bujangan has successfully transformed from a simple food stall into a social hub for students by combining friendly service, a comfortable atmosphere, and creative digital marketing such as Instagram and TikTok promotions. The sense of togetherness and inclusivity fosters strong emotional attachment, leading to customer loyalty manifested through repeat visits and positive word-of-mouth. The study concludes that marketing strategies grounded in social and national values can enhance consumer engagement while contributing to social harmony. This approach provides new insights into value-based marketing for SMEs, showing that economic and social functions can coexist to create sustainable consumer relationships.

Ida Hapni Harahap

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the improvement functions and principles of education management in supporting digital transformation, emphasizing the use of technologies such as school management systems (SIS), learning management systems (LMS), and performance monitoring applications. The research method used was a literature review of 15 scientific articles published between 2020 and 2024, which discussed relevant issues related to digital education management. The results of the study indicate that the main functions of management in education, namely planning, organizing, directing, and controlling, are increasingly important when integrated with the principles of effectiveness, efficiency, innovation, and participation. The planning function emphasizes the development of school digitalization strategies, organizing plays a role in allocating human and technological resources, directing includes empowering teachers and students in the use of technology, while controlling functions to ensure the quality of education services is maintained during the digital transformation process. In addition, adaptive education management principles are essential. Effectiveness emphasizes the measurable achievement of digitalization goals, efficiency highlights the optimal use of resources, innovation encourages the creation of creative technology-based learning strategies, and participation invites all education stakeholders to be actively involved. Key factors supporting successful digital transformation include infrastructure readiness, improved teacher digital competency, visionary and adaptive leadership, and government policy and political support. However, this study also identified several challenges, such as disparities in access to digital infrastructure between regions, limited digital literacy among teachers and education personnel, and resistance to change. Therefore, improving the functions and principles of educational management in line with technological developments is believed to strengthen the quality, equity of access, and competitiveness of education in the digital era.

Syurrahmi Syurrahmi; Lilik Sigit Wibisono; Zamroni Zamroni; Gresyla Putri Karunia

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

Myofascial pain syndrome (MPS) is a condition characterized by muscle or fascia pain, involving sensory, motor, or autonomic functions, linked to myofascial trigger points (MTrPs). Motor symptoms can include muscle weakness, limited movement, and stiffness. Sensory symptoms may involve tenderness, referred pain, hyperalgesia, or allodynia, while autonomic symptoms include sweating, changes in skin temperature, and salivation. MPS occurs due to increased sympathetic nervous system activity, which worsens pain. Physical therapy is vital in improving movement and function, with Active Exercise Therapy being a recommended treatment. MPS affects 36% of 431 patients, with pain intensity often developing within a week, and in Indonesia, it reaches 40% within a year. MPS is more common in females than males. Active Exercise Therapy, which can be performed at home or work, is essential for preventing MPS. On July 31, 2025, a community service activity was held at RT VIII Tanjung Mas Village, Semarang Utara, with 29 participants. The event included blood pressure checks, blood sugar tests, BMI measurements, and counseling on the importance of exercise therapy to prevent muscle fatigue, particularly in the neck area. The therapy, focusing on improving tendon and ligament strength and muscle strength, helps maintain joint stability and increase the range of motion. Strength training includes isotonic exercises and progressive resistance training, tailored to each individual's needs. The event provided education on managing muscle pain and fatigue through targeted exercise routines and home programs. These initiatives emphasize muscle recovery, physical health, and overall wellness, ensuring participants can manage and prevent MPS effectively. The event highlighted the critical role of regular physical activity in improving quality of life and preventing long-term musculoskeletal pain.

Fajar Fikrie Haqqoni

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

Putri Amirah Hajarani; Imsar Imsar

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to reconstruct the Islamic macroeconomic paradigm by focusing on fiscal policy and responses to resource scarcity. Using a descriptive qualitative approach based on literature review, the study reveals that fiscal policy in Islam functions not only as a tool for economic stabilization but also as an instrument for equitable distribution and sustainable resource management. Historical analysis of fiscal practices during the Prophet Muhammad's era illustrates a zakat-, kharaj-, and fai-based system managed transparently and justly through baitul mal. In the modern context, challenges such as inequality, resource exploitation, and energy crises require a new approach grounded in maqashid shariah as the foundation of macroeconomic planning. Therefore, reconstructing Islamic macroeconomics is essential to establishing a just, sustainable, and spiritually rooted economic system.

Salkin Lutfi; Hairil Kurniadi Siradjuddin; Arifandi Mario Mamonto; Ardi Salman; Puput Purnamasari

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out at Muhammadiyah Tidore Elementary School with a primary focus on improving the competency of teachers and staff in managing the school website. The background to this activity stems from the school's need for information media that is fast, accurate, and easily accessible to the community. The school website not only serves as a means of publishing activities but also as a communication medium between the school, parents, and the wider community. With good website management, information about academic activities, important announcements, and the school profile can be conveyed more effectively. The activity implementation method is carried out through several structured stages. The first stage is preparation, namely identifying needs, preparing training materials, and coordinating with the school. The second stage is technical training involving teachers and staff to understand the basics of content management, from adding articles, updating information, to uploading activity documentation. The third stage is socialization, where the community, especially parents, are introduced to the functions and benefits of the school website. Next, the implementation stage is carried out by directly applying the training results in website management. The final stage is evaluation, which aims to assess the extent to which skills improvements have been achieved and the extent to which the website is utilized by the community. The results of the activity indicate a significant increase in the skills of teachers and staff. They are able to independently update website content and utilize user guides provided in the form of documents and video tutorials. Furthermore, public access to online school information has also increased. This demonstrates that the school website is truly an effective communication tool. Therefore, this community service activity is expected to become a model for information technology empowerment that can be replicated in other schools, particularly in North Maluku.

Moch Iqbal Romadhon

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Titik Setya; Lily Oktavia

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Dandu Bridge is one of the important infrastructures that functions as a land transportation link on the Suko-Sowominangun section, Lamongan Regency. The current condition shows that the bridge surface has suffered a lot of damage in the form of holes that can interfere with the smooth flow of traffic and endanger the safety of road users. Therefore, regular maintenance is needed so that the function of the bridge as a public facility remains optimal. One of the maintenance methods used is the Detailed Bridge Inspection Report (LPMJ), which aims to identify the condition of the bridge components as a whole. Field work practices carried out by students of the Lamongan Institute of Technology and Business in March-April 2025 are a means to understand the factors that cause damage. The results of the observation show that the damage is not only caused by structural factors, but also by non-structural aspects such as lack of awareness of road users and lack of communication with the surrounding community. Therefore, intensive education is needed for the community regarding the importance of maintaining the sustainability of the bridge's function, including the installation of proper traffic signs to minimize damage. In the LPMJ method, the upper structure components examined include floor plates, girders, and joints. Meanwhile, the lower structure includes pillars, abutments, and foundations. The bridge equipment that was observed included sidewalks, waterways, and railings. Maintenance should not only be focused on physical improvements, but also on social management that involves the active participation of the community, especially in areas with high traffic intensity. In conclusion, the maintenance efforts of the Dandu Bridge require an integrated approach that combines technical improvements and social empowerment, so that the sustainability of its function can be maintained for the long term.

Alifya Shafira; Nova Trisna Dwi Syafitri; Achsani Taqwim; Alfah Fauziah Wardan Azzahro; Faradiva Mutiara Agita +2 more

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The problem of household organic waste management, especially kitchen waste, is still an environmental challenge that has not been handled optimally. In fact, this waste has great potential to be used as environmentally friendly products. One solution that can be applied is the manufacture of eco-enzymes, which are fermented liquids from organic waste that function as a substitute for synthetic chemicals in various household and agricultural purposes. This community service activity aims to increase the awareness and skills of residents in managing organic waste through the creation of eco-enzymes as a tangible form of applying the 3R (Reduce, Reuse, Recycle) principle. The activity was carried out in Kedu Village by involving PKK women, PSRT members, the Farmer Women Group (KWT), and housewives. The methods used include counseling on the impact of household waste and the benefits of eco-enzymes, as well as direct practice of making eco-enzymes accompanied by Mrs. Faila and students of the Real Work Lecture (KKN) of Tidar University. The implementation process includes sorting kitchen waste, mixing fermentation ingredients, and monitoring yields during the incubation period. The results of the activity show that the community is able to understand the concept and techniques of making eco-enzymes well. The active participation of residents in hands-on practice reflects increased knowledge and skills in independent organic waste management. In addition, this activity encourages the formation of new sustainable habits in utilizing household waste, while reducing dependence on synthetic chemicals. Thus, this service makes a positive contribution to environmental conservation efforts and local community empowerment through educational and applicative approaches.

Agnes Fontanella Un Bau; Henny A. Manafe; Antonius Y.W.Timunen

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Putri Setyo Andini; Erna Puspita; Sigit Puji Winarko

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

Eka Tripustikasari

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

. This study aims to comprehensively analyze the role of management in enhancing organizational effectiveness. In the context of increasingly complex business dynamics, organizations require managerial approaches that are not only efficient but also adaptive to change. This research adopts a descriptive qualitative approach to examine classical to modern management theories, as well as core managerial functions such as planning, organizing, leading, and controlling. Through literature studies and conceptual observations, the research finds that organizational effectiveness is significantly influenced by the consistency and integration of managerial functions, particularly in the context of strategic leadership and efficient resource management. Moreover, the organization’s flexibility in responding to external environmental changes and its ability to create a collaborative and productive work culture are critical success factors. A case study of PT Astra International Tbk serves as concrete evidence of how strategic and structured management can generate sustainable competitive advantages and growth. By applying managerial functions in an integrated manner and aligning them with market and organizational needs, the company maintains superior performance. This research contributes to the development of management science, particularly in the context of organizational effectiveness. The study recommends strengthening managerial capacity, developing visionary leadership, and establishing a result-oriented control system as essential strategies for improving organizational performance