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Agustinus Fermaldo; Yoseph Adsandro Abang

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Micro, Small, and Medium Enterprises (msmes) play an important role in supporting regional economic growth. However, business sustainability often faces various risks that may hinder the achievement of business objectives. This study aims to analyze the implementation of risk management at Valerie Bag's Boutique in Maumere, Sikka Regency. The research employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that Valerie Bag's Boutique faces four main categories of risk: supply risk, operational risk, market risk, and financial risk. Market risk and financial risk are the most dominant due to intense business competition, rapidly changing fashion trends, inventory accumulation, and delayed customer payments. Risk control strategies implemented by the boutique include enhancing digital marketing efforts, conducting regular inventory management, improving service quality, strengthening operational supervision, and maintaining better financial records. The study concludes that effective risk management implementation can contribute significantly to improving business sustainability and enhancing the competitiveness of msmes in the fashion sector

Roselina Tiara Cornelis; Petrus Kase; Theny I. B. K. Pah

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the strategy of the Belu Regency Library and Archives Office in improving community reading interest through reading competitions and folklore competitions during the 2019–2023 period. This study employed a qualitative descriptive method using Fred R. David’s strategic management approach and SWOT analysis. Informants were selected through purposive sampling and accidental sampling techniques. Data were collected through interviews, observations, and documentation, then analyzed using the Miles and Huberman interactive model. The findings indicate that the implemented strategies include tiered competition systems, collaboration with schools and communities, and culture-based literacy programs. However, the implementation still faces several challenges, including limited budgets, delays in distributing competition materials, and the influence of digital technology on reading habits. Based on the SWOT analysis, the program’s strengths lie in its tiered competition system and broad collaboration network, while its weaknesses are related to funding and limited preparation time for participants. Therefore, more adaptive, collaborative, and technology-based strategies are needed to ensure that literacy programs can be implemented more effectively and sustainably.

Fathia Ariandini Zulhian; Etty Mulyati; Agus Suwandono

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Syndicated credit serves as a response for banks in extending loans as an alternative financing mechanism when constrained by the legal lending limit. Syndicated loans have a distinctive characteristic, namely the requirement for collective decision-making among creditors to reach a resolution. Consequently, collateral execution is often delayed or not carried out optimally to recover bank receivables, resulting in participating banks bearing losses for a relatively long period. This research employs a normative juridical approach with descriptive-analytical research specifications using qualitative methods based on relevant legal norms and theories. The results show that the legal relationship between the bank agent and the syndicated creditors constitutes an agency relationship, namely a special power of attorney as regulated under the Civil Code. The Bank Agent, consisting of the Facility Agent, Security Agent, and Escrow Agent, acts according to their respective duties for the benefit of the syndicate within the scope of authority agreed upon in the credit agreement. The resolution of non-performing loans in syndicated credit schemes should be carried out by referring to credit rescue and settlement mechanisms as regulated in the OJK Regulation concerning the Asset Quality Assessment of Commercial Banks through the prudential principle. The legal liability of the Bank Agent or Security Agent arises only when it can be proven that the agent has acted beyond the authority granted to it.

Uun Octaviani; Siti Haniyah; Fahmi Ayatun

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Background: Anxiety can affect physiological functions in patients prior to surgery, including increased heart rate and respiration, changes in blood pressure and temperature, relaxation of smooth muscles in the bladder, cold and clammy skin, and dry mouth, which may reduce the patient’s energy level. Psychologically, anxiety can lead to increased postoperative pain, delayed wound healing, increased physical disability, and decreased quality of life. One effective non-pharmacological intervention to reduce anxiety is Benson relaxation therapy. Objective: This study aimed to determine the effect of benson relaxation therapy on reducing anxiety levels in pre operative. Methods: This study used a case study design involving one preoperative patient with anxiety symptoms in the Teratai Ward of Prof. Dr. Margono Soekarjo Hospital, Purwokerto. Benson relaxation therapy was administered for 3 days, twice daily, with a duration of 15 minutes per session. Anxiety levels were measured using the Zung Self-Rating Anxiety Scale (ZSAS) before and after the intervention. Results: The patient showed a decrease in anxiety score from 55 (moderate anxiety) to 40 (mild anxiety) after receiving Benson relaxation therapy. Subjectively, the patient reported feeling calmer, more accepting, and motivated. Objectively, there was a reduction in heart rate and physical signs of anxiety. Conclusion: Benson relaxation therapy is effective in reducing anxiety levels in preoperative patients. This intervention can be used as a non-pharmacological alternative to support psychological recovery of pre-operative patients.

Zahra Najwa Herlita; Putri Rahayu; Anggi Sri Haryati Simasmata

Pemuliaan Keadilan 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the obstacles to the implementation of civil judgment execution and efforts to resolve them in judicial practice in Indonesia. The research method used is normative juridical legal research with a statutory and conceptual approach. The data used is secondary data obtained through literature study, which is then analyzed qualitatively. The results of the study indicate that the implementation of civil judgment execution still faces various obstacles, which include legal, technical, and non-legal obstacles. Legal obstacles include legal efforts used to delay execution, technical obstacles related to the unclear object of the dispute and limited facilities, while non-legal obstacles include resistance from the losing party and the public. These conditions indicate ineffectiveness in the implementation of civil procedural law, resulting in the failure to achieve legal certainty, justice, and benefit. Efforts to resolve obstacles are carried out through improving regulations, increasing the professionalism of judicial officials, utilizing technology, and a non-litigation approach. Thus, legal reform and strengthening of judicial institutions are needed so that the implementation of civil judgment execution can run more effectively and provide optimal legal protection.

Telsa Paputungan; Irawaty Igirisa; Rahmatia Pakaya

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to analyze the effectiveness of the implementation of the staple food assistance program in Tapadaka Satu Village, Dumoga Tenggara Sub-district, Bolaang Mongondow Regency, Sulawesi Utara Province. The main sub-focus of this research includes five aspects of effectiveness measurement proposed by Sutrisno (2018), namely: (1) program understanding, (2) target accuracy, (3) timeliness, (4) achievement of objectives, and (5) real change. This research employs a qualitative, descriptive research approach. Data collection techniques include interviews, observation, and documentation. The results indicate that the implementation of the staple food assistance program in Tapadaka Satu Village has not been fully effective. In terms of program understanding, socialization has been conducted by the Social Affairs Office and village government, but some beneficiary families still do not fully understand the program’s mechanisms, rights, and obligations. In target accuracy, discrepancies in beneficiary data persist due to changing socio-economic conditions and the suboptimal updating of DTSEN data. In timeliness, assistance distribution generally follows the mechanism, but delays in fund disbursement still occur. In achieving objectives, the program helps reduce beneficiary families’ food expenditure burden, although delays affect results. Lastly, real change remains limited, short-term, and has not significantly improved community welfare.

Mohammad Hifni; Winda Putri Julianah; Chindy Nurul Fadilah; Muhammad Solihin; Wira Pratama

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

Ansgeryan Risaldi Triputra Oman; Yossie Maria Y. Jacob; Rini Marselin Kaesmetan

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the effectiveness of mediation as an alternative dispute resolution method for breach of contract disputes in credit agreements at Lembaga Bantuan Hukum Surya NTT. The research used an empirical juridical approach with descriptive qualitative methods. Data were obtained through interviews, documentation, and literature study involving legal aid advocates and clients involved in credit agreement disputes. The results show that mediation is relatively effective because it provides faster, less expensive, and more flexible dispute resolution compared to litigation. Mediation also encourages communication between parties and helps achieve mutually acceptable agreements. However, its effectiveness is still influenced by good faith, legal awareness, and the economic conditions of the parties involved. The implementation of rights and obligations after mediation generally runs well, although delays in fulfilling obligations are still found in several cases.

Alista, Meilisa Minoda; Vendy, Vicky

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.

Anju Amelia; Nofiardi; Selvi; Nandita

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The tradition of marriage gift money (uang hantaran) in the Malay community of Melibur Village, Talang Muandau District, Bengkalis Regency, Riau Province, remains a customary practice preserved as a symbol of respect for the bride’s family and a sign of the groom’s seriousness. However, over time, its meaning has shifted toward materialism, as the amount is often determined by social status, educational background, and family prestige, potentially causing economic burdens, psychological pressure, delays, and even the cancellation of marriages. This study aims to describe the practice of uang hantaran and formulate an Islamic legal reconstruction of the tradition in accordance with the principle of simplicity. This research is a field research employing a qualitative approach. Data were collected through interviews, observations, and documentation, and were analyzed descriptively and analytically using the maslahahmursalah approach in Islamic law. The findings indicate that the practice of uang hantaran in Melibur Village is still maintained as part of local custom; however, its implementation has shifted from a symbolic function to a materialistic one, resulting in economic pressure on the groom’s family, psychological burdens on prospective spouses, and delays in marriage. From the perspective of maslahahmursalah, uang hantaran may be categorized as maslahahhajiyyah when determined flexibly and without imposing hardship, but it becomes mafsadah when the amount is excessive and causes harm. Therefore, the reconstruction of Islamic law regarding this tradition emphasizes that uang hantaran is not a legal requirement for marriage but rather a complementary customary practice whose determination should be based on deliberation, mutual consent, economic capability, and the principle of simplicity (taysir), so that it does not hinder the objectives of marriage in Islam.

Meidita Maharani Putri; Irma Savitri Sadikin

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study investigates the use of oral corrective feedback (OCF) in English as a Foreign Language (EFL) classrooms among Indonesian university students, with a particular focus on lecturers’ preferences and students’ perceptions. The research addresses three main aspects: the types of errors that are corrected, the strategies of OCF employed, and the timing of feedback delivery. A qualitative case study design was adopted, involving classroom observations, semi-structured interviews with lecturers, and open-ended questionnaires distributed to students. Data from these instruments were analyzed separately and then triangulated to ensure credibility and validity. The findings reveal that lecturers mainly prioritize correcting phonological and grammatical errors, as these are perceived to directly influence students’ communicative competence and overall speaking performance. Among the six OCF types proposed by Lyster and Ranta (1997), recast and repetition emerged as the most frequently used strategies. These approaches were favored by lecturers as they corrected learners subtly while minimizing the risk of embarrassment and maintaining the flow of communication. Furthermore, lecturers applied both immediate and delayed feedback depending on the classroom context and learning objectives. From the students’ perspective, OCF was generally viewed positively, as it contributed to raising awareness of errors and fostering speaking improvement. Students particularly appreciated feedback strategies that respected their confidence and speaking flow. Overall, the study underscores the importance of aligning teacher practices with student preferences to maximize the effectiveness of oral corrective feedback in EFL learning contexts.

Elza Endang Setiowati; Ahmad Yusroni

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Digital transformation through the Electronic-Based Government Sistem (SPBE) requires public institutions to optimize services through information sistems, yet technical obstacles are frequently encountered in practice. This study aims to analyze the implementation of the INLISLite application in book lending services at the Sidoarjo Library and Archives Service and to identify barriers to data integration between the head office and outdoor services. The research method employed is descriptive qualitative, with data collection techniques involving observation, in-depth interviews, and documentation. The results indicate that while the implementation of INLISLite has improved circulation efficiency at the head office, mobile library services still face significant constraints due to limited internet connectivity. This condition forces field officers to rely on manual recording, which triggers a double-entry data phenomenon upon returning to the head office, thereby delaying real-time book stock synchronization and increasing the risk of human error. In conclusion, the effectiveness of the information sistem has not yet reached all service units harmoniously. The researcher suggests the need to strengthen network infrastructure in mobile library operational areas and to develop sistem modules that support periodic data synchronization modes to ensure data accountability and more responsive public service quality in Sidoarjo Regency.

Chairul Huda Yudi Mahardika; Rhamaditya Oktaviano Suryo Adi; Anggi Sri Haryati Simarmata

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the absence of clear time limits in civil procedural law and its impact on the effectiveness of the principle of simple, fast, and low-cost justice in Indonesia. Normatively, this principle serves as a fundamental guideline in ensuring efficient and accessible dispute resolution. However, in practice, civil proceedings often take a prolonged and complex course, leading to increased costs and legal uncertainty. This research aims to analyze whether the principle has real normative force and how the lack of time constraints in each stage of civil litigation contributes to procedural delays. The study employs a normative legal research method using statutory and conceptual approaches, supported by secondary legal materials. The findings indicate that the absence of strict and binding time limits allows procedural flexibility to be misused, resulting in repeated delays, inefficiency, and case accumulation. Consequently, the principle of simple, fast, and low-cost justice tends to remain declarative rather than operational. The study concludes that the effectiveness of this principle is significantly weakened by the lack of time regulation and suggests the need for reform through time-bound case management, stricter procedural control, and the integration of digital judicial systems to enhance efficiency and legal certainty.

Bimo Tangke Padang; Salmi Silambi; Sance Syakema

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

One of the most common problems faced by students is academic procrastination. This issue often leads to increased stress, poor academic performance, and difficulties in self-control. This study aims to examine academic procrastination behavior and evaluate the Solution Focused Brief Counseling (SFBC) approach as an alternative intervention. The research was conducted using a qualitative approach in the form of a literature study. Data were obtained from various relevant scientific sources, including national and international journals, reference books, and previous research findings published within the last ten years. The data were analyzed using a content analysis technique by organizing the information into several main themes, including the factors causing academic procrastination, its impact on students, and the effectiveness of SFBC implementation. The findings indicate that academic procrastination is influenced by internal factors, such as low learning motivation, weak self-control, and poor time management skills. External factors also include an unconducive learning environment and a lack of social support. In addition, the results show that the SFBC technique helps students reduce task-delay behavior by setting clear goals, strengthening self-potential, and developing realistic solution plans. Therefore, SFBC can be considered a relevant and effective approach in guidance and counseling services to address academic procrastination.

Arianto, Muhamad Lukman; Erni Puspanantasari Putri

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

Penelitian ini dilakukan di UD. XYZ yang bergerak di bidang produksi sandal jepit dengan permasalahan utama berupa ketidakseimbangan lintasan produksi yang menyebabkan terjadinya bottleneck, tingginya waktu menganggur, serta belum tercapainya target produksi perusahaan. Penelitian ini bertujuan untuk menganalisis dan memperbaiki keseimbangan lintasan produksi menggunakan metode Ranked Positional Weight (RPW) agar efisiensi produksi dapat meningkat. Metode penelitian dilakukan melalui pengamatan langsung terhadap proses produksi, pengukuran waktu kerja, pengujian keseragaman dan kecukupan data, perhitungan waktu siklus, waktu normal, dan waktu baku, kemudian dilanjutkan dengan analisis keseimbangan lintasan menggunakan metode RPW. Hasil penelitian menunjukkan bahwa penerapan metode RPW mampu memperbaiki performansi lintasan produksi dengan mengurangi jumlah stasiun kerja dari 7 menjadi 4 stasiun kerja. Selain itu, nilai line efficiency meningkat dari 46,10% menjadi 80,68%, balance delay menurun dari 53,90% menjadi 19,32%, dan smoothness index menurun dari 15,86 menjadi 4,80. Hasil tersebut menunjukkan bahwa metode RPW mampu menghasilkan pembagian beban kerja yang lebih merata, mengurangi waktu menganggur, serta meningkatkan efisiensi dan kelancaran proses produksi perusahaan

Zidni Muntaha Ridho; Nayzilla Mega Rahmadhani; Aisyah Nur Fadila; Kharisma Ilmi Alawy Wahbiyah; Dewi Arimbi Burhandani Piliang +4 more

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The implementation of regional autonomy and fiscal decentralization aims to enhance local governments' financial independence. However, fiscal imbalances between the central and regional governments led to the enactment of Law Number 1 of 2022 (UU HKPD), designed to strengthen regional fiscal capacity. This law introduces a piggyback tax system through a surcharge on the Motor Vehicle Tax. This study analyzes the dynamics of the piggyback tax system in Semarang City, focusing on the implications for taxpayer resistance and regional financial capacity. Using a descriptive qualitative approach, the study reviewed secondary data from regulatory documents, financial reports, and academic literature. The findings show that the shift towards centralistic fiscal policies and the increase in tax burdens have sparked significant taxpayer resistance. This resistance occurs both passively, due to poor regulatory literacy, and actively, through delays in tax payments. The resistance damages the psychological contract between the state and citizens, undermining local financial stability. It risks reducing local revenue, increasing tax collection costs, and limiting fiscal space for infrastructure development. The study suggests that Semarang’s government needs to adopt an adaptive governance framework with transparent tax allocation, digitalization of services, and persuasive policies to restore public trust and encourage compliance.

Malik Jamal Abd Naser

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aim to examines effectiveness concerning feedback based upon motor model inside of improving free throw accuracy inside of basketball plus its impact upon retention concerning skill among female student. Significance concerning this research lie inside of essential role concerning feedback inside of motor learning, particular when supported by way of accurate performance model that help learner to builds clear mental representation concerning movement execution.Experimental design were employed, involving sample concerning female student random assigned into two group. Experimental group receive feedback supported by way of motor model, including video demonstration concerning ideal plus corrected performance, while control group follow traditional instruction relying primary upon verbal explanation. Post-test were then administered to measures improvement, along alongside delayed retention test to evaluates persistence concerning learning over time. Result show statistical significant difference inside of favor concerning experimental group inside of both post-test plus retention outcome. This indicate that motor model-based feedback effective enhance performance plus support long-term skill retention. Addition, student exposed for motor model demonstrate greater ability to recognizes plus corrects error plus show deeper understanding concerning correct technique.Study recommend integrating motor modeling strategy plus technology-based feedback into sport education to accelerates learning plus improves outcome across educational context.

Lasrina Simarmata; Sarah Christina Samosir; Robinson Josua Lase; Dhany Rynando Zega; Bryan Pratama Saragih

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Pneumonia caused by extensively drug-resistant (XDR) Pseudomonas aeruginosa is still  clinicaly chalenging, particularly among geriatric patients with neurological comorbidities such as stroke. This report presents a case of XDR P. aeruginosa pneumonia complicated by sepsis in a 73-year-old patient, characterized by persistent leukocytosis until the tenth day of hospitalization despite empirical meropenem therapy. This evidence-based case report aims to analyze clinical outcomes, specifically 28-day and 30-day mortality rates, and to identify mortality predictors in the adult population through a systematic literature search of the PubMed and Google Scholar databases for the 2019–2026 period. Synthesized evidence from six core studies indicates that XDR P. aeruginosa infections carry a profoundly high 28-day mortality rate, ranging from 41% to 51% in cohorts receiving antibiotic monotherapy. Key mortality predictors identified include the presence of sepsis or septic shock, a delay in initiating adequate therapy exceeding 52 hours, advanced age, and the requirement for Intensive Care Unit (ICU) admission. The phenomenon of persistent or worsening leukocytosis during treatment, as observed in this case, serves as a critical clinical indicator associated with antimicrobial response failure and a dismal prognosis. Ultimately, XDR P. aeruginosa pneumonia is associated with poor clinical outcomes, where therapeutic success is strictly contingent upon the timely administration of antibiotic regimens with proven activity against these highly resistant isolates.

Ardiansyah, Vivit; Agustin, Soffiana; Ardiansyah, Vivit; Agustin, Soffiana

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

The management of integrated network services, including WiFi, CCTV, and Cable TV, requires high data accuracy to ensure customer satisfaction and revenue stability. PT. Sumber Aiti faced operational challenges due to manual administrative systems, causing data redundancy, delays in handling service disruptions, and financial discrepancies in the billing cycle. This study aims to design and develop a Web-Based Integrated Network Service Management Information System using the Waterfall development method. The Waterfall method was selected for its structured, sequential phases, requirements analysis, design, implementation, testing, and maintenance, which align with PT's stable, procedural business processes. Sumber Aiti. The system integrates customer registration, service monitoring, and automated billing management (e-billing). Functional testing using Black Box Testing on 11 test scenarios showed that 10 of 11 features (90.9%) functioned correctly, including authentication, service registration, payment processing, and administrative reporting. Comparative analysis of business processes indicates that the system reduces manual recording steps from 7 to 3 stages (57% reduction) and eliminates data redundancy across WiFi, CCTV, and Cable TV service records. The implementation of this system provides a strategic solution for improving operational efficiency and administrative accountability at PT. Sumber Aiti.

Mariana Dewi Sartika Mbu; Kristianus Jago Tute; Elvira Esperanza Sala

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.