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Ilham Gangsar Permana; Sarah Nur Falysa; Fauzan Ma'arif; Erin Safarida; Nurhaliza Nurhaliza +2 more

Jurnal Relasi Publik 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of public service ethics by front office officers at the Public Service Mall (Mall Pelayanan Publik/MPP) of Samarinda City and its impact on the image of government institutions. As the frontline of public service delivery, front office personnel play a strategic role in shaping public perceptions and fostering public trust in government services. This research employed a qualitative descriptive approach, utilizing in-depth interviews with a functional licensing officer at the Department of Investment and One-Stop Integrated Services (DPMPTSP) of Samarinda City, supported by direct field observations. The findings reveal that the implementation of service ethics at the Samarinda MPP is guided by the principles outlined in Law No. 25 of 2009 on Public Services and the Minister of Administrative and Bureaucratic Reform Regulation No. 15 of 2014 concerning Service Standards. These regulations emphasize the values of integrity, professionalism, accountability, responsiveness, and inclusiveness in service delivery. Furthermore, effective coordination among service tenants, continuous improvement of employee competencies, and adaptation to digital systems such as the Online Single Submission (OSS) platform have contributed significantly to maintaining service quality. The study concludes that the consistent application of public service ethics enhances citizen satisfaction, strengthens public trust, and positively influences the image of government institutions in the community.  

Erica

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

Saparan Tradition is one of the cultural traditions that is still preserved by the people of Dusun Krangkeng. This tradition functions not only as an annual customary ritual but also as a medium for instilling character values in the younger generation. This study aims to describe the forms of preservation of the Saparan Tradition and to identify the character values embedded within it. This research employs a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation. The research subjects included community leaders, traditional leaders, religious leaders, and young people involved in the Saparan Tradition. The results show that the preservation of the Saparan Tradition is carried out through active community involvement in every stage of the activities, from preparation and the main event to the closing ceremony. This tradition embodies strong character values, including harmony, mutual cooperation, religiosity, responsibility, and love for local culture. These values are directly instilled through social practices and the active participation of the younger generation in traditional activities. Thus, the Saparan Tradition plays a strategic role as a means of character education based on local culture, which remains relevant in facing the challenges of modernization. Preserving this tradition is essential to maintaining cultural identity while strengthening the character of the younger generation

Mochamad Irfan; Elok Cahyaning Pratiwi; Fajar Purwanto; Trijadi Herdajanto; Risa Amalia Muzrifah

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

Andhini Winariyanti

The remarkable global ascent of BTS, a South Korean music group operating under HYBE Corporation (formerly Big Hit Entertainment), is inseparable from a well-orchestrated and adaptive public relations (PR) framework. This study examines how HYBE's PR strategies propelled BTS to international prominence while simultaneously aligning with the Sustainable Development Goals (SDGs), specifically SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). Adopting a qualitative methodology grounded in media content analysis, the research draws on data from international and national news coverage, official press materials, public speeches, digital platform content, and institutional documents spanning 2017 to 2024. Four strategic pillars characterize BTS's PR approach: (1) sustained authentic narrative construction centered on personal growth, social responsibility, and cultural pride; (2) strategic mobilization of the global ARMY fanbase as an active communication force; (3) integrated and innovative utilization of digital media ecosystems to amplify reach and engagement; and (4) deliberate repositioning of BTS as contributors to economic and industrial transformation through creative industries. The findings demonstrate that BTS's PR model does not merely serve commercial objectives; rather, it operates as a mechanism for advancing inclusive economic growth and fostering innovation within the global creative sector. This research contributes to the theoretical discourse on PR's evolving role at the intersection of popular culture, digital innovation, and global sustainable development.

Sholikah, Firli Mar’atus; Ridwan, Agus

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

This study was motivated by the phenomenon of increasing anti-feminism and digital misogyny in Germany, where constitutionally guaranteed equality has suffered a practical setback in the form of a decline in female representation in the Bundestag to 32,4%. This situation has triggered an urgent need for persuasive communication through state addresses. This study aims to analyze the emotional rhetoric (pathos) and intonation strategies in the Ansprache zum Welt-Frauentag in order to raise audience awareness. The method used is a mixed method of qualitative analysis of rhetoric by Aristoteles (2007) and quantitative digital acoustic analysis using Praat software supported theory by Kohler (1995). The data for this analysis are transcripts and audio recordings of the Ansprache zum Welt-Frauentag delivered by Bundespräsident Steinmeier. The results of the study identified three typologies of relationships between diction and intonation, namely contradiction, in which emotional diction is delivered in a flat tone to maintain objectivity; compensation, in which neutral legal references are given emotional weight through a rise in tone (late peak); and parallelism, which is the harmony between emotional diction and the highest voice frequency to build strong authority. Thus, this study confirms that the effectiveness of persuasion in a speech does not only depend on the text, but also on the flexibility of manipulating voice frequency, which strategically functions as an instrument for navigating the audience’s emotions.

Asep Kurnia Saputra; Darwadi Darwadi; Mulharnetti Syas

This article examines how business entities construct eco-friendly narratives as strategic persuasive instruments in sustainable product advertising, operating through discursive and ideological mechanisms deliberately managed by corporations. Drawing on Norman Fairclough's Critical Discourse Analysis (CDA) framework, which dissects discourse across three analytical dimensions such as text, discursive practice, and social practice, as a lens to expose corporate ideology concealed beneath sustainability claims, this study analyses four eco-friendly product advertisements from international and domestic brands published between 2020 and 2026. Findings reveal that eco-friendly advertising narratives are constructed through three dominant discursive strategies: 1. Naturalization of consumer identity as a morally responsible environmental subject. 2. Reframing of consumption as a form of activism. 3. Linguistic greenwashing that conceals the contradictions of green capitalism behind vague sustainability lexicons. The study argues that business entities actively manage eco-friendly narratives not merely as informative messages, but as ideological apparatuses that strategically discipline consumer subjectivity, reproduce corporate hegemony, and legitimize green capitalism practices within ecological discourse. Implications for environmental communication studies, advertising regulation, and consumer critical literacy are discussed in the concluding section.

Shafiqa Aqeela Ramadhani

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate the success of the New Southern Policy (NSP) in enhancing security cooperation between South Korea and Indonesia during the administration of President Moon Jae-in (2017-2022). The NSP is South Korea's foreign policy designed to deepen relations with ASEAN countries and India through three main focuses: People, Peace, and Prosperity. This study uses a qualitative approach with a desk study method, relying on data such as journal articles, official government documents, and related academic publications. The analysis was conducted by applying the concepts of policy effectiveness and bilateral security cooperation to assess the extent to which the NSP succeeded in meeting its stated targets. The research findings indicate that the NSP made a significant contribution to strengthening security relations between South Korea and Indonesia through increased strategic security dialogue, collaboration in the defense sector, development of the defense industry, and technology transfer to support national defense. Furthermore, the NSP has enhanced Indonesia's position as South Korea's primary strategic partner in Southeast Asia. Therefore, the NSP can be considered successful in strengthening bilateral security cooperation between South Korea and Indonesia during the research period.

Agnes Ariyanti Normasari; Atika, Hani

This study aims to analyze the representation of healthy lifestyle ideology in government digital campaigns through the Instagram content of the Ministry of Youth and Sports of the Republic of Indonesia (@kemenpora). The rapid development of social media as a medium for public communication has encouraged government institutions to utilize digital platforms to deliver policy messages in a more persuasive, visual, and interactive manner. In this context, social media content functions not only as a source of information, but also as a space  for the production of meaning and ideology that shapes public understanding of health and lifestyle. This research employs a qualitative approach using Kress and van Leeuwen’s multimodal semiotic analysis, which includes three metafunctions of meaning: representational, interactive, and compositional. The analysis is further enriched by Roland Barthes’ semiotic framework at the levels of denotation, connotation, and myth to uncover the deeper ideological meanings embedded within the campaign visuals. The findings reveal that @kemenpora’s visual content constructs a dichotomy between unhealthy food consumption and physical activity as opposing lifestyle choices. At the mythological level, the campaign reproduces the ideology of healthism, which positions health as solely an individual responsibility while obscuring the social and structural dimensions influencing public health conditions. This study concludes that government digital campaigns function not only as instruments of public education, but also as strategic communication tools that construct healthy lifestyle ideology within the digital sphere.

Hari Sriwijayanti; Shinta Bella; Nike Apriyanti

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the role of online sales in maintaining the financial stability of Micro, Small, and Medium Enterprises (MSMEs) in West Sumatra, Indonesia. The increasing adoption of digital channels, such as marketplaces, social media, messaging applications, live selling, and digital payment systems, has transformed online sales into not only marketing tools but also mechanisms that may affect cash flow continuity and business sustainability. Despite their growing importance, empirical evidence regarding the contribution of online sales to MSME financial stability remains limited. This study employs a quantitative explanatory research design. The population consists of MSME owners in West Sumatra who utilize online sales, while purposive sampling was used to select respondents who had engaged in online selling for at least one year and maintained cash flow records. Data were collected from 102 respondents through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that online sales have a positive and significant effect on financial stability, with a path coefficient of 0.632, a t-value of 9.214, and a p-value below 0.001. These results indicate that effective use of online sales enhances cash flow continuity, income regularity, working capital adequacy, and financial resilience. However, the benefits depend on disciplined management of digital costs, discounts, platform fees, shipping expenses, product returns, and cash flow records. This study contributes to MSME digitalization literature by highlighting online sales as a strategic instrument for strengthening financial stability rather than merely a marketing channel.

Ananda, Jelita; Efni Safitri, Lies Utami

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

The development of social media has driven changes in digital marketing communication strategies, including within educational institutions such as Juara Academy. This study aims to analyze digital marketing communication strategies through Instagram in increasing student enrollment, identify gaps between social media performance and conversion rates, and formulate efforts to optimize these strategies. This research employs a descriptive qualitative approach using a case study method. Data were collected through interviews, observations, and documentation, and then analyzed using the interactive model of Miles and Huberman, as well as the AIDA framework (attention, interest, desire, action). The results indicate that digital marketing communication strategies have been systematically implemented through the utilization of Instagram features such as feed, story, reels, and live to capture attention, build interest, generate desire, and ultimately encourage enrollment actions. However, a gap was found between high engagement levels and suboptimal enrollment conversions, influenced by technical factors such as inconsistent content posting and a lack of integration across communication stages. Strategic optimization is therefore necessary through strengthening content consistency, enhancing more personalized interactions, and leveraging persuasive approaches based on audience experience. This study provides practical contributions to the management of digital marketing communication as well as theoretical contributions to the development of social media–based marketing communication studies.  

Laurensius Ryan Prasetia Tungary S

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This research analyzes the interconnection between energy geopolitics and global security through the case study of Venezuela, the country with the world's largest proven oil reserves. The background highlights that energy has become a strategic commodity driving geopolitical tensions in the international system. The objective is to answer three fundamental questions: why energy is critically needed, how the distribution of the world's oil reserves creates strategic inequality, and how the Venezuela case illustrates resource grabbing mechanisms. The method used is qualitative with a single case study approach, employing neorealism and dependency theory as analytical frameworks, with data sourced from official reports of international organizations (OPEC, IEA, IMF, EIA), news media, and academic literature. The findings reveal that the United States' escalating pressure on Venezuela from economic sanctions, maritime blockades, to military threats reflects a systematic pattern of resource imperialism disguised as counter-narcotics efforts. The impact on Venezuela includes GDP contraction of 4 percent, hyperinflation exceeding 530 percent, and 8 million people displaced. The implications underscore that the current global energy order remains dominated by zero-sum logic, requiring reform of international energy governance to be more just and sustainable.

Novia Angelita Margaretha Silitonga; Naya Syaqila Aqla

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

Arthur Jonathan Purba; Siti Hazzah Nur. R

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

Government procurement plays a strategic role in supporting effective, efficient, transparent, and accountable public administration. To promote procurement reform, the government has implemented an electronic procurement system through the Electronic Procurement Service (LPSE). The implementation of the Electronic Procurement System (SPSE) in Pematang Siantar City aims to improve procurement quality, reduce irregularities, and accelerate the delivery of goods and services. However, several challenges persist, including limited human resources capable of operating the system, technical disruptions, lack of outreach to local vendors, and weak coordination between the Procurement Unit (UKPBJ) and related agencies. This study aims to analyze the effectiveness of SPSE implementation in Pematang Siantar City. The research uses a descriptive qualitative approach. Data were collected through interviews with UKPBJ officials and procurement officers from several local government units, direct observation of procurement activities via SPSE, and documentation review. Data analysis employed Duncan’s effectiveness indicators: goal attainment, integration, and adaptation. The results show that SPSE implementation has not been fully effective. In terms of goal attainment, procurement processes follow established procedures, but delays still occur due to system disruptions and limited user competence. In terms of integration, coordination between UKPBJ and technical units remains suboptimal, affecting communication and oversight. Regarding adaptation, although the information technology infrastructure is adequate, human resource capacity is still limited. Therefore, improving human resources, strengthening coordination, and enhancing system reliability are necessary to achieve optimal effectiveness.

Linda Fajarwati; Muhammad Irfan Hilmi; Deditiani Tri Indrianti; Sylva Alkornia

The development of digital technology has brought major changes to people's lives, including in the fields of education, economics, and social life. However, many people are still unable to utilize digital technology optimally, especially communities in remote areas. This study aims to analyze the role of out-of-school education as a solution for community empowerment in the digital era. This study uses a qualitative approach. While this type of research uses case studies. Case studies are empirical methods that investigate contemporary phenomena in real-life contexts, especially when the boundaries between phenomena and contexts are unclear. The results of the study indicate that out-of-school education has a strategic role in improving people's digital skills through technology-based training, courses, and empowerment programs. Out-of-school education is also able to improve the quality of human resources, expand digital economic opportunities, and reduce the digital divide in society. Thus, out-of-school education is a relevant and flexible educational alternative in facing the challenges of the digital era.

Nur Hayati; Mohammad Muchlis Solichin; Ali Nurhadi

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This article examines the leadership of Bu Nyai at Al-Azhar Azzayadiyah Islamic Boarding School as a representation of gender equality within traditional Islamic educational institutions. This study employs a descriptive qualitative approach using in-depth interviews, participatory observation, and documentation studies as data collection techniques. The research focuses on how Bu Nyai exercises leadership authority within a pesantren environment that has long been influenced by patriarchal values.\n\nThe findings reveal that Bu Nyai’s leadership is not only cultural and spiritual in nature, but also reflects the transformation of women’s roles within Islamic boarding schools. In carrying out her leadership, Bu Nyai applies charismatic, transformational, and value-based leadership styles grounded in Islamic teachings on justice and equality. This leadership is reflected in her ability to guide students, manage educational activities, build harmonious social relationships, and motivate members of the pesantren community.\n\nFurthermore, the presence of Bu Nyai as a leader demonstrates that women possess equal capabilities in developing Islamic educational institutions. The findings of this study provide important contributions to the development of gender studies in Islamic education in Indonesia, particularly regarding the strategic role of women in pesantren leadership.

Alif Achadah; Gilang Saputra; Iqbalul Rizki

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Street names are a vital public information tool that helps people identify locations, find addresses, and reinforce the identity of a region. The availability of street names also supports the effectiveness of administrative services, community mobility, and emergency service access. Srigonco Village, Bantur District, Malang Regency, still faces a lack of street names, making it difficult for residents and visitors to find specific addresses. Based on this situation, students from the 14th Community Service Program (KKN-T) at Raden Rahmat Islamic University (Unira) Malang implemented a community service program involving mapping and installing street names at several strategic locations in the village. The implementation method included field observation, street name data collection, coordination with village officials, design and production, and installation of the street names. This program aims to improve access to location information, clarify regional identity, and support orderly village administration. The results of the activity indicate that the presence of street names provides tangible benefits to the community, particularly in facilitating address searches, improving environmental order, and helping visitors to identify Srigonco Village more easily and effectively.

Ramadhan; Soleh, Badrus; Junaidi, Achmad

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

Aini Natasa; Muhammad Fikri; Nazwa Salsabilla; Sarah Kamila

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.

Nuraini Nuraini; Zahra Atiah; Azizah Hanum OK

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

For every child to receive an equal education, inclusive education at the early childhood education (PAUD) level is a strategic step. The purpose of this study is to thoroughly study the basic concepts of inclusive education in early childhood, identify various types of specific challenges for Children with Special Needs (ABK) in regular classes, and evaluate how effective the use of inclusive learning methods is in optimizing child development. This study uses a literature review with a descriptive qualitative approach. Secondary data were analyzed using content analysis. According to the study, teachers in regular classes face multidimensional characteristics of ABK. These obstacles include visual impairment, deafness, mental retardation, physical disability, emotional retardation/ADHD, autism, and exceptional intelligence. To overcome these problems, it has been proven that the use of assistive technology, a more flexible curriculum, individualized learning programs (IPC) based on initial assessment, varied teaching methods, and a friendly environment can be helpful. This study shows that teachers are not the only key to the success of inclusive education. This requires strong multi-stakeholder collaboration between the government, schools, special education teachers (GPK), professionals, and parents to address facility challenges and eliminate existing stigma in the field.

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.