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This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

Maternal and Child Health (MCH) remains a major challenge in Indonesia's health sector, given the high maternal and infant mortality rates, largely caused by pregnancy complications. One obstetric complication that requires special attention is Premature Rupture of Membranes (PROM), as it can increase the risk of infection in the mother and fetus and contribute to preterm birth. This study aims to analyze maternal risk factors associated with PROM in the Uteun Pulo Community Health Center (Puskesmas), Seunagan Timur District, Nagan Raya Regency, in 2025. The research method used was a retrospective survey with a quantitative approach. Data collection was conducted through a review of medical records and structured interviews. Fifty-three pregnant women with PROM participated in the study. Data analysis used a chi-square correlation test to examine the relationship between the independent variables and PROM incidence. The results showed a significant association between maternal age and PROM incidence, with a p-value of 0.023 (p < 0.05). Furthermore, parity also had a significant association with the incidence of PROM, with a p-value of 0.013 (p < 0.05). Other findings showed a significant association between maternal age and the frequency of PROM, with a p-value of 0.028 (p < 0.05). These results indicate that maternal age and previous birth history are important factors that need to be considered in PROM prevention efforts in primary healthcare. These findings are expected to inform the development of intervention strategies and education for pregnant women to minimize the risk of pregnancy complications that lead to PROM.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

The high unemployment rate and low entrepreneurial interest among graduates of the educational program at the Faculty of Economics and Business, Unesa, is a concerning issue. According to the Tracer Study data from the educational program, only a small percentage of graduates choose entrepreneurship. The statistics show that 15% of business education graduates, 23% of office administration education graduates, and only 3% of economics education graduates choose to become entrepreneurs. This indicates a lack of interest in entrepreneurship among educational program students. This study aims to analyze the influence of entrepreneurship practice courses, risk perception, and family environment on entrepreneurial interest among students of the educational program at the Faculty of Economics and Business, Unesa. The study employs a quantitative approach with data analysis techniques using SPSS version 25. The sample consists of 148 undergraduate students from the 2021 cohort of the educational program who have taken the entrepreneurship practice course. The findings indicate that the entrepreneurship practice course, risk perception, and family environment have a significant partial influence on entrepreneurial interest. Simultaneously, these three independent variables significantly contribute to entrepreneurial interest among students, accounting for 85.6%, while the remaining 14.4% is influenced by other factors not covered in this study. This research provides important insights into how academic factors, risk perception, and support from the family environment can affect students' entrepreneurial interest. It is expected that the findings can contribute to enhancing students' understanding and skills in entrepreneurship, making them more prepared to enter the entrepreneurial world after graduation. Ultimately, the results of this study can help increase the number of entrepreneurs in Indonesia, which will help reduce unemployment rates and strengthen the economy.

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.

This study employs a normative juridical approach to examine the legal aspects of implementing financial technology (fintech) in healthcare financing in Indonesia. The rapid development of fintech offers potential solutions for addressing financial barriers in healthcare access. However, it also presents legal and regulatory challenges, particularly concerning consumer protection, data privacy, and institutional coordination. The analysis focuses on several key legal instruments, including Law No. 8 of 1999 on Consumer Protection, Law No. 11 of 2008 on Electronic Information and Transactions (ITE), Law No. 17 of 2023 on Health and its implementing regulation, Government Regulation No. 28 of 2024, and Law No. 27 of 2022 on Personal Data Protection. Additionally, regulations issued by the Financial Services Authority (OJK), which govern the operations of fintech companies in Indonesia, are also considered. The findings indicate that while there is a growing regulatory framework supporting fintech integration into the health sector, several gaps remain, particularly in terms of coordination between regulatory bodies and stakeholders in health and finance. The study identifies the need for comprehensive policy harmonization to ensure that fintech-based healthcare financing systems are secure, transparent, and inclusive. Furthermore, it emphasizes the importance of strengthening data protection mechanisms and enhancing regulatory oversight, especially for fintech services operating in partnership with healthcare providers. As fintech continues to reshape the landscape of healthcare financing, robust legal safeguards must be developed to mitigate potential risks and ensure equitable access to health services. The study concludes by recommending an integrated legal and institutional approach to support the safe and ethical implementation of fintech in Indonesia's healthcare sector.

This study aims to examine the legal aspects of the Aceh People's Health Insurance Program (JKRA) by analyzing it as a hybrid between an insurance agreement and a social insurance agreement. The method used is a normative juridical approach, with qualitative analysis based on relevant laws and legal concepts. Data sources consist of primary, secondary, and tertiary legal materials. The results show that JKRA has two main characteristics. On the one hand, JKRA fulfills the elements of an insurance agreement, such as the existence of an insurer and an insured, premium payments, protection against risks, and the uncertainty of insured events. On the other hand, JKRA also reflects the characteristics of social insurance, namely being mandatory, non-profit-oriented, managed by the government, and applying the principle of mutual cooperation through a cross-subsidy mechanism. This dual character indicates that JKRA is a unique form of regional health insurance scheme that integrates private and social approaches. However, in its implementation, there are a number of legal issues that require serious attention. Some of the main problems found include the need for regulatory harmonization between JKRA and the National Health Insurance (JKN), ensuring the sustainability of funding through the Aceh Revenue and Expenditure Budget (APBA), and alignment with national health policies, especially after the enactment of Law Number 17 of 2023 concerning Health and Government Regulation Number 28 of 2024. Therefore, comprehensive legal regulations are needed so that the implementation of JKRA can run optimally and in line with the integrated national health insurance system, ensuring the sustainability of health services for the people of Aceh in a fair and sustainable manner.

The rapid growth of information technology has driven digital transformation in various sectors, including micro, small, and medium enterprises (MSMEs), the backbone of the Indonesian economy. In response to the challenges and opportunities of digitalization, the Surabaya City Government launched the Peken e-commerce platform on October 31, 2021. This platform aims to help MSMEs market their products online, expand market reach, and increase competitiveness. However, the use of digital systems also presents new challenges, particularly in terms of cybersecurity. Dependence on technology opens the door to various threats that can compromise data confidentiality, integrity, and availability. This study aims to analyze and evaluate information security risks on the Peken Surabaya website using a risk management approach based on the ISO/IEC 27005:2019 standard. The analysis method involves identifying information assets, recognizing potential threats, identifying vulnerabilities, and assessing risk levels based on the likelihood of occurrence and impact. To support the analysis, technical testing was also conducted using the Open Web Application Security Project Zed Attack Proxy (OWASP ZAP) tool. The research results indicate that most of the risks faced by Peken Surabaya are moderate to very high. These risks include Distributed Denial of Service (DDoS) attacks, user data leaks, and the lack of a two-factor authentication (2FA) system. Based on these findings, a risk management strategy was developed using the Risk Modification, Risk Sharing, Risk Retention, and Risk Avoidance approaches. Furthermore, this study recommends security controls based on ISO/IEC 27005 and OWASP Top 10 to enhance system protection. These findings emphasize the importance of implementing international standards-based risk management in maintaining the continuity and security of digital public services, particularly those supporting the MSME sector in the digital era.

The existence of online loan services in today's technological developments makes it easier for anyone who needs funds quickly because all processes can be done without face-to-face meetings. However, the conveniences offered are not without risks, especially for someone with low financial literacy. Lack of financial literacy in the use of online loan services often causes victims so that educational media is needed to help reduce this problem. Illustrated books were then chosen as one of the media for packaging information about online loans. The cover is the part of a book that is first seen visually, this aims to attract the attention of the target audience so that this study focuses on designing book covers. The data collection techniques used in this study are primary and secondary data collection techniques. Then analyzed using a mixed descriptive analysis technique. From the results of the analysis, the key word "Careful in Making Financial Decisions" was obtained, these keywords produce a cover design that is in accordance with the target audience.

This study examines how Environmental, Social, and Governance (ESG) performance influences financial distress, incorporating cost of debt as a moderating variable. Financial distress is proxied by the Interest Coverage Ratio (ICR), reflecting a firm’s capacity to satisfy interest payments. The empirical sample consists of 655 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange from 2014 to 2023. Panel regression with fixed effects and heteroskedasticity-consistent estimation (Panel EGLS with cross-section weights) is employed to analyze the data. Results indicate that ESG performance exerts a positive and statistically significant effect on ICR (β = 0.1189; p < 0.01), implying that firms with robust ESG practices are better able to service their debt and thus face lower financial distress. Additionally, the interaction term between ESG and cost of debt yields a negative and significant coefficient (β = −0.9714; p < 0.05), suggesting that elevated financing costs attenuate the beneficial impact of ESG on financial resilience. These findings are consistent with stakeholder theory, which advocates that proactive engagement with stakeholders enhances corporate stability, and trade-off theory, which underscores the necessity of balancing debt advantages against financial risk. This research contributes to the literature by demonstrating the conditional effect of cost of debt on the ESG–financial distress nexus. From a managerial perspective, the study underscores the importance of integrating ESG initiatives with cost-efficient funding strategies to mitigate financial distress risk and foster sustainable, long-term value creation.

Technological developments in the modern era have experienced rapid growth, one of which is through the advancement of Artificial Intelligence (AI). This technology has now become an integral part of people's daily lives because it can provide convenience, efficiency, and innovation in various fields. However, behind the benefits offered, AI also carries potential risks, especially when misused. One of the most worrying forms of misuse is deepfakes, namely AI-based digital content manipulation that can convincingly imitate a person's voice, face, and movements. Deepfakes have triggered various digital crimes, such as identity forgery, the creation and distribution of non-consensual pornographic content including sexual exploitation, blackmailing, the spread of fake news (hoaxes), digital terror, fraud, and defamation. The increasingly sophisticated level of AI in manipulating data demands swift action, appropriate regulations, and effective oversight strategies from the government to anticipate its negative impacts. This research uses a normative juridical method with a statute approach and a conceptual approach. This approach allows for a comprehensive analysis of the existing legal framework, the concept of legal protection, and the urgency of establishing new regulations related to AI technology. The research findings indicate that the government needs to take a number of strategic steps, including: (1) drafting specific regulations governing the use and limitations of AI, particularly regarding deepfakes; (2) developing and implementing effective deepfake detection technology; (3) providing protection, recovery, and rehabilitation mechanisms for victims; and (4) implementing widespread public education to raise public awareness of the risks of AI misuse.

Compliance of healthcare and medical personnel with established procedures—particularly Enterprise Risk Management (ERM) Standard Operating Procedures (SOPs)—is crucial for ensuring patient safety, high-quality healthcare services, and the sustainable operation of hospitals. This study analyzes the influence of Organizational Support, Motivation, and the Completeness of ERM SOPs on personnel compliance at Petrokimia Gresik Driyorejo Hospital. A quantitative approach using a survey method was employed. The study population included all healthcare and medical personnel directly involved with ERM SOPs. Through purposive sampling, 85 respondents were selected. Data collection used closed-ended questionnaires tested for validity and reliability. Data were analyzed using multiple linear regression through SPSS version 25. The analysis found that Organizational Support (X1), Motivation (X2), and ERM SOP Completeness (X3) simultaneously had a statistically significant effect on Compliance (Y), with the F-test showing F_calculated > F_table and significance < 0.05. Individually, all three independent variables showed a positive and significant relationship with compliance. Among them, ERM SOP Completeness had the greatest influence, followed by Motivation and then Organizational Support. These findings emphasize that clear, comprehensive, and accessible SOPs are essential in guiding staff behavior and ensuring consistent adherence to risk management protocols. Additionally, motivated employees supported by the organization are more likely to comply with procedures and internal policies. Therefore, organizational strategies should not only focus on developing complete SOPs but also on fostering a supportive work culture and enhancing staff motivation through training, recognition, and leadership support. In conclusion, the study suggests that hospitals aiming to improve compliance with ERM procedures should adopt a holistic approach by investing in SOP development, providing consistent organizational support, and maintaining high levels of employee motivation. These efforts will contribute to better risk mitigation, service quality, and overall hospital performance.

Chronic Energy Deficiency (CED) in pregnant women remains a major nutritional problem in Indonesia and contributes to various maternal and neonatal complications. CED reflects a long-term energy and macronutrient deficit, often influenced by inadequate nutritional intake and socioeconomic limitations. This study aims to analyze nutritional intake and economic status as risk factors for Chronic Energy Deficiency (CED) in pregnant women in the Patilanggio Community Health Center (Puskesmas) working area. This study used a quantitative observational design with a cross-sectional approach. The study sample consisted of 30 pregnant women selected using a total sampling technique. Data were collected through interviews using a respondent characteristics questionnaire and food recall to assess energy and protein intake, as well as Mid-Upper Arm Circumference (MUAC) measurements to determine CED status. Data analysis was conducted descriptively and cross-descriptively. The results showed that all respondents had energy and protein intakes below 90% of the Recommended Dietary Allowance (RDA) and all were categorized as CED based on the MUAC measurement. All respondents were also categorized as low economic status, reflecting a homogeneous socioeconomic condition. These findings indicate that CED in pregnant women at the study site is associated with inadequate nutritional intake and limited economic status. In conclusion, CED in pregnant women is a chronic nutritional problem influenced by nutritional and socioeconomic factors, necessitating comprehensive prevention and treatment efforts based on primary health care services.

This study aims to explain attempts to build honest character in less active children and increase their interest in learning through traditional congklak or dakon games. Congklak games were chosen because they have elements of competition that require honesty, while also involving fine motor activities that can stimulate the participation of children who tend to be passive. The method used is a literature methods based on literature review and analysis of earlier research result in PAUD, TK, and SD. The finding indicate that congklak these games prove beneficial in instilling honesty values, improving simple arithmetic skills, and triggering learning motivation in less active children. The strategies applied include the preparation of clear rules, providing positive encouragement, and reflection after the game. Thus, congklak games may serve as an alternative tool for educational purposes character and academics that are fun, both at school and at home, which are relevant to the developmental needs of early childhood to elementary school.

Environmental health risks, including air pollution, unsafe water, and climate-sensitive diseases, remain pressing global challenges that continue to threaten public well-being. Conventional monitoring systems are typically manual, costly, and geographically limited, making it difficult to provide timely and accurate data for intervention. This study explores how digital health technologies—specifically mobile health (mHealth), the Internet of Things (IoT), artificial intelligence (AI), and remote sensing—are applied to strengthen the monitoring and management of environmental health risks. A structured literature review was carried out by synthesizing 87 peer-reviewed articles published between 2013 and 2024, using an evaluation framework built on keyword clustering, metadata filtering, and multi-criteria scoring to assess usability, scalability, interoperability, and relevance to health outcomes. Findings show that mHealth platforms are highly accessible and user-friendly but often face limitations in integration with broader health systems. IoT and AI technologies offer strong scalability and predictive capability, particularly in real-time risk detection, though they are hindered by interoperability issues across platforms. Meanwhile, remote sensing is powerful for capturing large-scale environmental data but lacks direct connections to health-specific applications. The analysis identifies a critical gap in the integration of these technologies, emphasizing the need for cross-sector collaboration to build more robust, interoperable systems. Additionally, the findings highlight the importance of ethical considerations, validation processes, and interdisciplinary approaches to ensure sustainable and impactful implementation. Overall, this study provides not only a comparative synthesis of current practices but also a methodological roadmap to guide future digital innovations in environmental health. By bridging technological potential with practical application, it underscores the urgent need for integrated strategies that can better address the growing complexity of environmental health risks in the modern era.

This study aims to conduct a SWOT analysis in planning the development strategy of Child-Friendly Integrated Public Space (RPTRA) in East Cempaka Putih Village. RPTRA is a public facility designed to support children's growth and development, improve the quality of the social environment, and strengthen relationships between residents in urban areas. Despite having great potential in encouraging social development, the existence of RPTRA still faces various challenges in its implementation, such as limited facilities, lack of community participation, and weak management systems. This study uses SWOT analysis methods to identify the strengths, weaknesses, opportunities, and threats faced by RPTRAs in the region. The data collection technique was carried out through direct observation at the location, documentation, and interviews with various stakeholders, including the village government, RPTRA managers, and the community using the facility. The results of the analysis show that the main strength of RPTRA lies in the existence of basic infrastructure, strategic location, and policy support from local governments. Weaknesses include lack of operational funds, limited educational facilities, and lack of training for managers. Opportunities can be seen from increasing public awareness of the importance of child-friendly public spaces and the opening of potential partnerships with the private sector. The threat comes from the potential for vandalism, lack of social control, and the risk of non-functional use of space. This research provides a number of strategic recommendations that include multi-stakeholder collaboration, active community involvement, and capacity building of human resources in the management of RPTRA. In addition, the proposed long-term strategies include the integration of family empowerment programs, the improvement of educational technology-based facilities, and the strengthening of regulations that support the sustainability of the RPTRA program. The implications of this study are expected not only to have an impact on optimizing the function of RPTRA locally, but also to become a model for the development of child-friendly public spaces in other urban areas. This research contributes to the literature on inclusive urban development oriented towards child welfare and strengthening community social cohesion.

Indonesia is prone to natural disasters because it is located at the confluence of three active tectonic plates. This condition causes high earthquake, volcano, and tsunami activity in Indonesia. Mount Kelud is the most active volcano in Indonesia with cycles that recur every 8 to 15 years. The community service method carried out is to collect data on the area, population, targets, capacity, vulnerability level, and empirical data on the 2014 eruption of Mount Kelud. Then conduct analysis, calculate estimates of health logistics needs, especially reproductive health, socialize the results of the analysis, and conduct disaster preparedness education. This activity was carried out for 6 weeks from March 12 to April 21, 2025. Based on the results of the risk assessment, the Ngancar District, Kediri Regency area has a score of frequent risk scale, severe impact scale, and priority and impact scale in the high category. To overcome the health crisis, a contingency plan is needed, especially for the reproductive health sub-cluster, which includes the preparedness of target data, existing capacity in the region, the level of vulnerability, and the estimated amount of health logistics needed to anticipate the eruption of Mount Kelud. Mount Kelud has a periodic eruption pattern in 8 to 15 years. The contingency plan for dealing with the health crisis of the eruption of Mount Kelud is very important for health service stakeholders because it can minimize the adverse impacts caused, increase rapid response, and ensure smooth coordination between related institutions in dealing with the natural disaster effectively and efficiently. It also supports disaster risk reduction efforts at the community level and strengthens the resilience of local communities.

This study aimed to isolate and culture bacteria from well water samples as a first step in identifying microorganisms found in domestic water environments. Well water was chosen because it is one of the main water sources for communities, especially in rural areas, but is highly susceptible to contamination due to human activities such as household waste, agricultural waste, and poor sanitation systems. The isolation process was carried out using the pour plate and scratch plate methods using Nutrient Agar (NA) and MacConkey Agar (MAC) media, which function to detect various types of bacteria, both pathogenic and non-pathogenic, including gram-positive and gram-negative bacteria. Samples were incubated at 37°C for 24–48 hours to allow colony growth. After the incubation period, the growing colonies were observed morphologically based on the color, shape, and edge of the colonies. Next, the colonies were cultured to obtain pure cultures for further analysis. Preliminary results showed a diversity of colony shapes indicating the presence of several bacterial species, such as Escherichia coli, Pseudomonas sp., and possibly Enterobacter sp., which are indicators of air quality and the level of fecal contamination. This study provides a preliminary overview of the microbiological status of well water and the importance of regular testing of domestic water sources. Early identification through isolation and culture is crucial for mitigating public health risks and providing a basis for any necessary air treatment or sanitation interventions. Therefore, the results of this study are expected to serve as a reference for the community and government in sustainably maintaining the quality and safety of well water. The recommended next step is to conduct antibiotic resistance testing to determine the potential hazards of the identified pathogenic bacteria.

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.