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This literature study evaluates the accuracy of the Slope Mass Rating (SMR) method for coal mine slope stability in Indonesia through a systematic descriptive synthesis of 25 empirical studies from 2020 to 2025. The objectives of the study were to identify the level of SMR prediction accuracy, factors affecting the method's performance, and modifications required for local Indonesian conditions. The research method involved a systematic search with inclusion criteria for empirical studies reporting SMR and/or Safety Factor (SF) values ​​for coal mines and associated slopes in Indonesia. Quantitative analysis showed a range of reported SMR values ​​between 41 and 96 with a median of 72, while SF values ​​ranged from 1.137 to 4.09 for normal operational conditions. The synthesis results indicated that SMR provides a consistent stability classification for initial slope design and failure mode identification (planar, wedge, toppling), with historical validation showing a correlation of up to 91.23% between SMR-based hazard zoning and actual field events in some cases. Key limitations include dependence on discontinuity data quality, sensitivity to groundwater conditions and tropical weathering, and variation in the interpretation of adjustment factors F1-F4. Modifications such as NAAF23 and integration with numerical modeling have been shown to improve prediction reliability. It is recommended that coal mining practitioners combine SMR with kinematic analysis and limit equilibrium modeling as standard operating procedures, and develop adjustment factors specific to Indonesian geological conditions. Further research should focus on standardizing parameter reporting and cross-site quantitative validation to enable more robust statistical meta-analyses.  

Technological advancements in manufacturing have greatly improved production efficiency, particularly through the use of advanced machinery. As key components of industrial operations, machines must operate optimally to meet production targets, often requiring continuous use. To maintain performance and reliability, regular maintenance in accordance with Standard Operating Procedures (SOPs) is essential. This study analyzes the maintenance management system at PT. XYZ, focusing on the Komatsu OBS-25T Power Press machine. The research evaluates the Preventive Maintenance strategy using Mean Time Between Failure (MTBF) and Mean Time To Repair (MTTR) as key performance indicators. The results show that the monthly maintenance schedule is effective. Between January 1 and April 1, 2024, several component failures occurred, including lamp, roll feeder, hand sensor, oil flow, memory slide, alarm No. 11, conveyor belt, and uncoiler malfunctions. The total MTBF was 171.387 minutes (average 13.183 minutes), and the total MTTR was 1.950 minutes (average 150 minutes). The machine of availability rate reached 99%, demonstrating high operational efficiency and effective maintenance management.

The Sea Certificate (Surat Laut/SL) is a crucial maritime legal document, serving as proof of a ship's nationality and its seaworthiness status for sailing, making it a mandatory requirement in every clearance in and clearance out process. This research aims to comprehensively identify and analyze the procedure for the endorsement (validation) extension of the Sea Certificate for the MV. Eastern Fair, carried out by PT. Multi Jaya Samudera as the ship agent in Belawan. The research method utilized is field research, conducted through land practice (PRADA), interviews, and documentation study. The findings indicate that the endorsement extension procedure is executed through a strict series of stages, starting from the preparation of the ship's technical documents to the official submission to relevant agencies such as the Harbor Master (Syahbandar) and the Transportation Agency Office. The ship agent plays a vital role as the liaison and executor, responsible for ensuring the completeness and validity of all administrative requirements within the specified timeframe. Although the procedure is standardized, common constraints include delays from related parties, both in physical inspection and administrative completion at government institutions, which can potentially disrupt the vessel’s sailing schedule. This study concludes that rigorous supervision and effective coordination among the agent, ship owner, and port authorities are key to maintaining regulatory compliance and the operational smooth running of the MV. Eastern Fair.

The process of signing on and off a seafarer's book for ship crew is a vital stage in the shipping world that requires thorough preparation and orderly implementation to ensure the safety and smooth operation of the ship. Signing on a seafarer's book involves recording and confirming the date and location of boarding the ship in the seafarer's book, which serves as official proof that the document holder has joined the ship's crew. Generally, this stage is accompanied by the preparation of a Seafarer's Employment Agreement (PKL) containing salary details and obtaining approval from the Harbor Master. Conversely, sign off is a procedure carried out when the work contract period in the PKL ends, or earlier for certain reasons such as late salary payments or discomfort in the work. The purpose of this study is to identify the obstacles that arise in the process of managing the sign-on/off of seafarer's crew books at PT. Baruna Mitra Segara Lines, Bandar Lampung. In compiling this paper, the author applies two approaches, namely the field observation method (field study) and the library study method. Both methods are used to gain a comprehensive understanding of the mechanism for managing the sign-on/off of seafarer's books, while also identifying the obstacles that arise so that the company can maximize the process. The research findings reveal that there are obstacles in the implementation of the sign-on/off of seafarer's books that are not fully in accordance with procedures. However, this process still has a positive and significant impact on the efficiency of the departure time of ship crews. This finding confirms that improving procedures and enforcing operational standards are key to improving the quality of document management services at PT. Baruna Mitra Segara Lines

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).

This research aims to analyze the vital role of the Crewing Department in the recruitment, placement, and management of ship crew members at PT Margo Indonesia Servicestama Jakarta. The availability of competent, loyal, and ethical crew members is a key factor for ensuring the safety and efficiency of shipping operations. This study focuses on the procedures and strategies implemented by the crewing department to guarantee that recruited personnel meet company standards, uphold core values, and demonstrate a strong work ethic. The research employs field research to directly observe recruitment and crew placement practices, complemented by a literature review to examine relevant regulations and theories on maritime human resource management. The findings reveal that the Crewing Department plays a critical role in preventing undesirable incidents onboard, such as desertion, cargo theft, and operational failures. Such issues often originate from recruitment processes that fail to meet standard requirements or misalignments between crew perspectives and the company's vision and mission. PT Margo Indonesia Servicestama addresses these challenges by emphasizing integrity, professionalism, and adherence to company SOPs at every stage of crew procurement. The study concludes that the Crewing Department functions not only as a liaison between shore management and the ship’s crew but also as the primary filter responsible for maintaining high-quality human resources at sea. Continuous dedication, professionalism, and transparent procedures are recommended to sustain and improve fleet operational quality.

This research aims to comprehensively describe and understand the utilization of the SINKARKES system (Ship and Health Information System) in the issuance of the Ship Sanitation Control Exemption Certificate (SSCEC) and the First Aid for Accidents (P3K) Certificate for vessels managed by PT. Surya Samudera Indah Batam. Compliance with ship sanitation and health standards is a mandatory prerequisite for preventing disease spread and ensuring occupational safety in accordance with prevailing regulations. The research methodology employed is field research (field research) to observe direct operational procedures in the field, supplemented by literature review (library research) to strengthen the theoretical and regulatory foundations of the Ministry of Health. The findings indicate that the process of issuing the certificates through SINKARKES begins with agent login access to the official application (sinakarkes.kemkes.go.id) using a registered company account. Subsequently, the agent submits an application for SSCEC and P3K issuance, followed by the completion of data and the uploading of mandatory supporting documents. These documents include the Maritime Health Declaration (MDH), previous SSCC/SSCEC certificates, the P3K certificate, crew list, voyage memo, and the list of last ports of call. Once the documents are verified, the Special Health Quarantine Officer (KarKessus) proceeds to conduct a physical survey onboard the vessel. The main obstacle encountered is poor internet network connectivity in the port area, which often leads to data input failures and double entry errors during certificate printing.

This research aims to analyze the impact of implementing the International Safety Management (ISM) Code internal audit on the operational smoothness of the vessel MV. Martha Golden, managed by PT. Multi Jaya Samudera Belawan. The implementation of the ISM Code is a mandatory requirement regulated by Law No. 17 of 2008 concerning Shipping, designed to ensure safe ship operation and the prevention of marine pollution. The research methodology employed is field research (field research) through observation and the collection of direct operational data, complemented by a literature review (library research) to examine related regulations and theory. The findings demonstrate that the consistent execution of the ISM Code internal audit has a significant positive influence on improving the vessel's safety and operational integrity. This audit, carried out by the Designated Person Ashore (DPA), encompasses scheduling, conducting thorough inspections onboard, and reporting findings. Consistent auditing minimizes the risk of accidents at sea, enhances the compliance of all crew members with the applicable Safety Management Sistem (SMS), and ensures that the vessel operates safely and efficiently according to international standards. The study concludes that discipline in performing internal audits and the crew's adherence to SMS procedures are the primary keys to maintaining operational integrity. It is recommended that the company increase the frequency and quality of internal audits and crew training to ensure the vessel's safety and operational efficiency are consistently maintained.

This study aims to examine and analyze how the implementation of Standard Operating Procedures (SOP) impacts employee performance improvement at Chatter Lounge Restaurant, Gumaya Tower Semarang. The background of this research stems from initial observations and interviews that revealed inconsistencies in SOP implementation, particularly in aspects of grooming and staff attitudes toward guests. A qualitative descriptive method with a case study approach was employed to gain a comprehensive understanding of the phenomenon. Data were collected through in-depth interviews with four key informants, direct observations of operational activities, and digital documentation related to SOP practices. The data analysis followed the interactive model of Miles and Huberman, which includes three main stages: data reduction, data display, and conclusion drawing. The findings indicate that SOP implementation positively contributes to enhancing employee discipline, time efficiency, and accuracy in following service procedures, leading to a more standardized service quality. Nevertheless, the implementation is not yet fully optimal as several employees lack a comprehensive understanding of SOP content. Inhibiting factors include limited advanced training opportunities, one-way briefings that restrict interactive communication, and the absence of a performance-based reward system to motivate staff. The study highlights that while SOPs serve as a crucial guideline to improve consistency and professionalism, their effectiveness depends heavily on continuous reinforcement and employee engagement. Therefore, it is recommended that the restaurant management strengthen SOP implementation through ongoing training, more participatory internal communication, and the establishment of performance-based reward mechanisms to maximize employee motivation, ensure service excellence, and ultimately enhance guest satisfaction.

Preventing accidents during drilling and well service operations is a constant and primary concern for every company or contractor operating in the upstream business. Accident analyses often identify a number of causative factors and/or anomalies, where equipment-related items play a significant role. This article concentrates on the rig inspection process as a consistent method for detecting equipment-related anomalies before operations commence. These inspections allow necessary repairs to be made in a timely manner, thereby limiting the occurrence of accidents after the rig becomes operational. When thorough and systematic rig inspections are performed, the percentage of accidents where equipment failure is the primary cause remains very low. However, the factor of equipment condition contributing to accidents still persists in a significant number of cases. Drilling rig mast inspection is a crucial component in maintaining the safety and efficiency of drilling operations. This inspection process aims to detect structural anomalies and equipment conditions that could affect rig performance. In this study, we analyze the inspection methods applied to rig masts, including visual inspection, non-destructive testing, and condition monitoring. The results of these inspections are expected to identify potential risks and enable necessary repairs before operations begin. Through the implementation of systematic and standardized inspection procedures, companies can reduce the likelihood of accidents and equipment failures, thereby enhancing workplace safety. This study also discusses the importance of training for inspection personnel to ensure they possess the necessary knowledge and skills to detect potential problems that may arise. Thus, drilling rig mast inspection contributes not only to safety but also to overall operational efficiency.

This qualitative study examines standard operating procedure (SOP) implementation for tugboat clearance operations at Jepara Port, analyzing service quality enhancement through comprehensive stakeholder engagement. Utilizing semi-structured interviews with 25 participants across five stakeholder categories, the research reveals significant operational improvements including a 35% reduction in clearance processing times and a 35.5% increase in stakeholder satisfaction scores. Findings demonstrate that standardized procedures enhance port operational efficiency while strengthening maritime vocational education integration. Beyond efficiency gains, the study highlights the role of SOPs in ensuring transparency, accountability, and consistency in port service delivery. Respondents emphasized that clear procedural guidelines reduce uncertainty, minimize conflicts between stakeholders, and establish a common framework for decision-making in dynamic operational contexts. Moreover, the integration of vocational education elements into procedural design strengthens workforce competencies, aligning training curricula with real-world port requirements and industry expectations. The study contributes both theoretically and practically by offering evidence-based frameworks that can be adopted by other Indonesian ports. It underscores the importance of combining procedural standardization with stakeholder collaboration to achieve sustainable improvements in maritime service quality. Overall, the findings establish replicable models for enhancing national port competitiveness and advancing maritime industry development through systematic procedural and operational innovation that ensures long-term sustainability and resilience.

This qualitative research investigates the critical factors inhibiting ship arrival efficiency and their impact on shipping agency performance at PT. Berkah Tata Baruna Banten Branch. Through comprehensive interviews with maritime professionals, port operators, and agency management, the study examines three primary variables: pilot tugboat services, cargo loading-unloading productivity, and document processing efficiency. Utilizing thematic analysis and narrative synthesis, findings reveal significant operational integration challenges that directly affect agency performance metrics. The research demonstrates that synchronized maritime service delivery substantially influences stakeholder satisfaction and business sustainability. Results indicate that technological integration barriers, communication gaps, and human resource development needs constitute primary obstacles to optimal port performance. Beyond identifying constraints, the study highlights how fragmented coordination between service providers creates inefficiencies that extend vessel turnaround times and increase operational costs. Respondents emphasized that transparent communication channels, standardized documentation procedures, and adequate training programs are essential to building resilient port systems. Moreover, the research shows that investment in digital platforms for real-time data sharing could accelerate clearance processes, while workforce development initiatives would ensure higher service reliability. The study contributes theoretically by developing frameworks of integrated maritime service performance and practically by offering policy-oriented recommendations to strengthen agency competitiveness. Overall, the findings provide valuable insights for stakeholders seeking to enhance Indonesia’s maritime logistics capacity, aligning operational improvements with the nation’s broader economic and global shipping ambitions.

Capacity-building training for housekeeping staff in hotels and restaurants is a crucial aspect of maintaining service quality and enhancing customer satisfaction. Competent housekeeping personnel not only ensure physical cleanliness but also directly impact the reputation, image, and competitiveness of businesses in the hospitality and restaurant sectors. This community service program aims to develop the capacity of housekeeping staff through focused training on mastering cleaning techniques, effective waste management, and the proper and safe use of cleaning tools and materials. The training methodology is conducted directly using a participatory approach, allowing participants to actively engage in practical simulations, discussions, and case studies related to cleaning procedures, operational standards, and waste handling. Evaluation is conducted using pre-test and post-test assessments to measure improvements in participants’ knowledge, skills, and understanding of good cleaning practices. Results demonstrate significant improvements in mastering cleaning techniques, understanding waste management, and the ability to use cleaning tools and materials correctly. Additionally, participants reported increased awareness of the importance of consistently maintaining cleanliness standards, which is expected to be applied in daily workplace activities. The contribution of this community service provides tangible benefits in enhancing human resource quality in the hotel and restaurant sectors while supporting the achievement of professional, hygienic, and environmentally friendly service standards. This training is expected to serve as a sustainable model for the continuous development of housekeeping staff competencies in the broader hospitality and tourism industry.

UMKM Tahu XYZ, a small-scale tofu producer, is currently facing significant challenges in maintaining consistent product quality, primarily due to a high defect rate. Common issues identified include crumbled tofu shapes, overly soft textures, and inconsistent taste, which negatively impact customer satisfaction and business sustainability. This study aims to investigate the root causes of these quality issues and propose practical solutions using the Lean Six Sigma methodology. The research employs a descriptive quantitative approach through the DMAIC framework—Define, Measure, Analyze, Improve, and Control—to ensure systematic problem-solving. Data were collected over a six-month period through direct observation, structured interviews, and review of production records. The analysis identified four dominant types of waste within the production process: unnecessary transportation, product defects, excessive movement, and over-processing. The root causes of these inefficiencies are linked to poor handling of raw materials, variability in soybean quality, and an ineffective production layout that hampers workflow and consistency. To address these problems, the study proposes several targeted interventions, including the redesign of the production layout to optimize flow, the implementation of the 5S (Sort, Set in order, Shine, Standardize, Sustain) workplace organization method, the development of standardized operating procedures (SOPs), and the adoption of improved soybean boiling technology. The implementation of these improvements is projected to significantly reduce product defects, enhance process efficiency, and ultimately increase customer satisfaction. Furthermore, these actions are expected to improve the overall competitiveness of UMKM Tahu XYZ within the highly demanding food industry sector. This research provides actionable insights for other micro, small, and medium enterprises (MSMEs) seeking to apply structured quality control methods to strengthen operational performance and long-term business resilience.

The use of BRIMEN (BRI Document Management System) in digital document processing operations during internship activities at the Medan Regional Office of PT Bank Rakyat Indonesia (Persero) Tbk. is the main focus of this article. The objective of this study is to understand how the BRIMEN system contributes to the storage, retrieval, and classification of documents, particularly in relation to credit document management. This system was introduced to address common issues found in manual archiving, such as limited storage space, difficulties in document retrieval, and the risk of errors in preserving clients’ physical records. The research employed a descriptive qualitative approach through direct observation and active participation in daily workflows. The findings indicate that BRIMEN significantly improves operational efficiency by providing a more systematic and secure digitalization procedure for banking documents. The system not only reduces the risk of loss or damage to physical archives but also accelerates the process of data retrieval when required by work units. Through its classification and tracking features, BRIMEN ensures better consistency between digital data and physical documents, although several technical challenges remain, such as restricted access to storage rooms and difficulties in scanning older or non-standard documents. Overall, the results highlight the importance of implementing a well-structured digital document management system to support the smooth operation of modern banking institutions. BRIMEN represents a tangible step in BRI’s digital transformation, strengthening data security while simultaneously improving the quality of credit services delivered to customers. With continuous improvement, this system has the potential to serve as a model for digital document management that can be more widely adopted across Indonesia’s banking sector.

This study aims to gain an in-depth understanding of the implementation of bread product quality control in the Pastry Section of Harris Hotel & Conventions Bundaran Satelit Surabaya, covering four main aspects: raw materials, production process, storage, and presentation. Furthermore, this study focuses on understanding the Standard Operating Procedures (SOPs) for bread production operations and the level of implementation of these SOPs in daily work practices. The research method used is descriptive qualitative, with data collection techniques through direct field observation, interviews with pastry section staff, and documentation related to bread production activities. The results show that bread product quality control is carried out comprehensively. In the initial stage, raw material selection is carried out strictly to ensure quality, freshness, and food safety. The production process is carried out according to standard procedures, paying attention to equipment cleanliness, processing techniques, and timeliness, resulting in products that are consistent in taste and texture. The storage stage is also carried out hygienically with a system for arranging ingredients and finished products that pay attention to temperature, humidity, and cleanliness of the storage room. In the final stage, bread is served with good aesthetic standards while maintaining food safety aspects, thus adding value to the hotel guest experience. The bread production operational SOP has been systematically developed and serves as an important reference for all pastry section employees in carrying out their daily tasks. Employee compliance with the SOP is high, although challenges remain, such as limited trainee skills and delays in raw material supplies from suppliers. These challenges can usually be overcome through direct supervision, internal training, and good communication with material suppliers. Overall, the implementation of quality control and bread production SOPs at Harris Hotel & Conventions Bundaran Satelit Surabaya has been running smoothly and consistently.

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 analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.

Introduction the management of expired drugs is an important part of the hospital's pharmaceutical logistics system to ensure the safety of patients, staff, and to protect the environment. The purpose of this study is to evaluate the implementation of procedures for returning expired drugs to the manufacturer or pharmaceutical company, as well as to examine the expired drug disposal system, particularly the methods of direct disposal to the Final Disposal Site (TPA) and open burning at RSUD Mohammad Natsir Solok. However, the implementation in the field has not been entirely effective. The method used in this study is a qualitative descriptive approach, with data collection techniques including observation, interviews, and documentation. The approach involved several informants who were directly involved in pharmaceutical logistics management in order to obtain in-depth and relevant data. The results of the study show that the hospital has not carried out expired drug destruction using the methods of direct disposal to the TPA or open burning. No clear information or official documentation was found regarding the use of these two methods. Informants stated that even if such methods were used, they occurred in the past and were not formally documented. The conclusion of this study is that open burning and direct disposal to the TPA have not become part of the expired drug management system at RSUD Mohammad Natsir Solok. The recommendation of this research is the development of clear operational procedures and increased staff awareness regarding the importance of safe and standard-compliant pharmaceutical waste managemen

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.