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Sanusi Sanusi; Rezike Nurul Ergiarti; Fajar Ari Sudewo; Mukhidin Mukhidin; Moh. Taufik

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study critically examines access to justice for minors who are victims of rape in the context of the Indonesian criminal justice system, with a special focus on the human rights (HAM) perspective. This study is motivated by the high number of cases of sexual violence against children and the complexity of handling them in the Indonesian legal system. The research problem is how to protect human rights for minors who are victims of rape in the law enforcement system in Indonesia. The research method uses qualitative normative legal research by analyzing legal doctrine and related legislation. The research method used is qualitative normative legal research, namely examining various laws and regulations and related literature to understand legal principles and their implementation in the field. The results of the study show that in terms of legal-normative, the protection of children's human rights is regulated in various national and international laws and regulations. However, there are several challenges in its implementation in the field such as limited understanding of law enforcement officers, facilities, and implementing regulations. For this reason, it is necessary to strengthen socialization, legal frameworks and implementation facilities, and continuous evaluation in order to realize universal protection of children's human rights. This study identifies systemic challenges faced by victims in seeking justice, including child-unfriendly legal procedures, lack of psychosocial support, and persistent social stigma. The main findings of this study indicate a significant gap between international human rights standards on child protection and practice on the ground. This study argues for a comprehensive reform of the Indonesian criminal justice system to better accommodate the needs and rights of child victims, including the provision of specialized legal assistance, increased sensitivity of law enforcement officers, and the development of a justice mechanism that focuses on recovery. This study offers concrete recommendations for system improvement, which are expected to serve as a reference for policymakers, legal practitioners, and other stakeholders in efforts to improve access to justice for child rape victims in Indonesia.    

Della Chastika; Rara Ivanka; M. Fadlan Irfan Damanik; Handriyani Dwilita

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.

Hambali Hambali; Ahmad Zaki; Khairani Sakdiah

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyse the implementation of character education management in fostering students' morals at MIS Nurul Iman Gebang. This research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results showed that: (1) Planning involves the formulation of lesson plans and educational programs that include goals, policies, methods, and directed procedures; (2) Organising is done through the division of tasks and time, as well as the placement of educators according to expertise to ensure output according to the institution's goals; and (3) Implementation includes habituation of religious values, strengthening of commendable behaviour, and practical activities that support the formation of noble morals. (4) Evaluation is done by supervising implementation in the classroom, providing feedback to educators, and interviewing student guardians to ensure conformity with the institution's goals. This study confirms the importance of character education management in shaping students' good morals through collaboration between institutions, educators and families.

Lestyanto Wahyu; Andi Patriadi; Sajiyo Sajiyo

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

The aim of this research is to analyze the feasibility of investing in North Surabaya Hospital, Bulak District, Surabaya City with the parameters Net Present Value, Internal Rate of Return, Benefit Cost Ratio (BCR) and Payback Period. This research focuses on the North Surabaya Hospital which was built by the Surabaya City Government Health Service with a budget for 2026. The research instruments used were interview guidelines and observation sheets, with data collection procedures via location with related parties in the construction of the hospital, site observation, as well as documentation that includes primary and secondary data. Based on investment analysis of North Surabaya Hospital and evaluation of sensitivity to operational costs and potential income, the conclusion obtained is: Alternative 1 is feasible because it produces an NPV value of Rp. 211,014,227,005, IRR of 9.85%, BCR of 1.23 and PP of 7.69 years, but will be sensitive to the point that it is not feasible if there is an increase in hospital operational costs above 2.05% or a decrease in hospital service levy rates above 1.39% . Alternative 2 is not feasible because it produces an NPV value of Rp. 28,416,192,984, IRR of 6.57%, BCR of 1.14 and PP of 8.34 years, but it will be sensitive and feasible if there is a decrease in hospital operational costs above 7.73% or an increase in hospital service levy rates above 5.59%. Alternative 3 is not feasible because it produces an NPV value of Rp. 66,444,241,124, IRR of 7.30%, BCR of 1.16 and PP of 8.20 years, but it will be sensitive and feasible if there is a decrease in hospital operational costs above 5.7% or an increase in hospital service levy rates above 4.08%. Alternative 4 is feasible because it produces an NPV value of Rp. 166,294,504,181, IRR of 9.26%, BCR of 1.20 and PP of 7.70 years, but it will be sensitive to the point of being unfeasible if there is an increase in hospital operational costs above 0.15% or a decrease in hospital service levy rates above 0.10%.

Nabila Rosiano; Susi Afriani; Leni Karlina

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research examines the implementation of Electronic Traffic Law Enforcement (ETLE) as a technological innovation in traffic law enforcement in Tanjungpinang City. The main objectives of ETLE are to reduce traffic violations, eliminate extortion practices, and improve road safety. The method used in this research is normative juridical, with an approach to secondary data in the form of laws and regulations related to traffic and road transportation. The results showed that ETLE played an effective role in suppressing traffic violations, although there were still obstacles, such as lack of facilities and infrastructure, low public understanding, and technical obstacles in implementation. Factors driving the success of ETLE include legal substance, law enforcement, supporting facilities, community legal culture, and infrastructure readiness. To increase effectiveness, it is recommended that the socialization of ETLE procedures be improved, legal supervision be strengthened, and the scope of ETLE devices be expanded. This is expected to optimize traffic law enforcement and create a safer traffic environment in Tanjungpinang.

Iwan Mamminanga; Yusran Yusuf; Sofyan Marzuki

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study was conducted at the Population and Civil Registration Office of Wajo Regency. The research aims to assess public satisfaction with the public services provided by the Population and Civil Registration Office of Wajo Regency using a descriptive method with a qualitative approach. Public satisfaction, based on indicators such as service procedures, service requirements, service speed, and service fairness, has not been fully met. This conclusion was derived from observations, document analysis, and interviews with informants, including the Head of the Population and Civil Registration Office of Wajo Regency, the Secretary of the Population and Civil Registration Office of Wajo Regency, and key community members who use the services of the office. Recommendations suggest that the Population and Civil Registration Office of Wajo Regency should maintain and further optimize all indicators of satisfaction to enhance public service quality.

Aura Adinda Puspita

Modem : Jurnal Informatika dan Sains Teknologi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This research aims to examine and analyze the work system implemented by the archives management section at the Batu Bara Regency Library Service. Archives are an important source of information to support the smooth running of administration and public services, so their management requires an efficient and organized system. This research uses a qualitative descriptive approach, with data collection through interviews, observation and documentation studies. The research results show that the archive management work system at the Batu Bara Regency Library Service still faces several obstacles, such as limited facilities and infrastructure, as well as a lack of human resources trained in the field of archive management. However, the archives management department attempts to overcome this problem by implementing a system that is in accordance with existing procedures. It is hoped that the results of this research can provide recommendations for improving the records management work system in related agencies, in order to increase efficiency and effectiveness in public services.

Giagi Rachmoyo; Reza Ahmad Zahid; Badrus Badrus

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2025 STIKes Ibnu Sina Ajibarang

The learning and teaching system at the Postgraduate level of higher education greatly contributes to the development of society and the state. Postgraduate class must certainly have a good strategy in improving the quality of education. so that the results obtained are in accordance with the goals that have been outlined. Likewise, the Postgraduate Program system at the Tribakti Islamic University Lirboyo Kediri. no exception to the Education. However, efforts to realize Quality in the Study Program play an important role in making it happen. This study aims to determine the form of caprodi strategy in realizing the quality of PAI Study Program at the Postgraduate Program of Tribakti Islamic University, knowing the procedures of each Kaprodi strategy in Realizing the Quality of PAI Study Program at the Postgraduate Program of Tribakti Islamic University. The method used in this research is descriptive qualitative with the type of field research approach. This research was conducted at Tribakti Islamic University (UIT) Lirboyo Kediri, Lirboyo Darussalam Islamic Boarding School, Kediri. The results of this study are: 1) The form of Kaprodi's Strategy in realizing the Quality of PAI Study Program at the Postgraduate Program of Tribakti Islamic University has several forms, namely by Achieving Accreditation-Based Quality, Preserving Excellent Programs and International Proceedings Seminars. 2) Quality planning, quality control and quality improvement.  The procedure includes three activities, namely opening activities such as debriefing and grouping students with lecturers. In this core activity is carried out while the activity is in progress such as making observations. for closing activities carried out at the end of the activity and after activities such as making final reports in the form of journals and articles which are used as a condition for the completion of the activity. Of the three contain Quality Planning, Quality Quality and Quality Improvement.

Mohamad Rizki Ntou

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

This study aims to find out about . What are the legal provisions for determining suspects as pretrial objects in criminal law and b What are the legal implications for re-determination of suspects after being canceled by a pretrial decision. The data collection method in this study was carried out by literature study, which is a way of collecting data by searching and studying library materials (literature, research results, scientific magazines, scientific bulletins, scientific journals, etc.). Legal materials are collected through inventory procedures and identification of laws and regulations, as well as classification and systematization of legal materials according to research problems. Therefore, the data collection technique used in this study was a literature study. The results of the study show that pretrial is a new thing in the life of law enforcement in Indonesia, has a goal to be upheld and protected, namely protecting the rights of suspects at the level of investigation and prosecution or preventing the arbitrariness of law enforcement officials against someone who is undergoing a legal process and To guarantee the protection of human rights and for law enforcers to carry out their duties consistently, the Criminal Procedure Code establishes a new institution called pretrial. Seeing the contents of the decision as referred to in Article 82 paragraph (3) of the Criminal Procedure Code, that there are 3 (three) types of implementation of pretrial decisions: committing certain acts, paying an amount of money and providing rehabilitation. The legal basis for pretrial authority in deciding the suspect's determination is found in the Constitutional Court (MK) decision No. 21/PUU-XII/2014 which states that the determination of the status of a suspect is included in the object of pretrial and also in its ruling that Article 77 of the Criminal Procedure Code is contrary to the 1945 Constitution and does not have binding legal force as long as the pretrial is not interpreted including determination of suspects, searches , and confiscation. Meanwhile, the background to the addition of pretrial authority in deciding the determination of the suspect is that the determination of the suspect's status is the end result of the investigation activities carried out which are none other than the object of pretrial. Criminal acts after the status of the determination of the suspect is declared invalid in the pretrial decision are basically still valid. Examination in pretrial cases is only in the administrative area of the investigative process. Often the Pretrial decision which cancels the determination of the suspect by the investigator, is based.

Iwan Haryatno; Arifah Budi Hidayah; Dede Ari Putragani; Nurul Afifah; Jeffri Prayitno Bangkit Saputra

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

The “AntriSmecone” queuing system was implemented in the PPDB process at SMK Negeri 1 Purwokerto to improve efficiency by up to 70%. However, the system encountered several issues, such as race condition conflicts in queue numbers and code execution errors caused by automatic translation. This study employs the IT-IL V3 framework, focusing on the Service Operation domain to analyze IT service management, particularly in the subdomains of incident management and request fulfillment. The research methodology includes interviews, observations, questionnaire distribution, and literature studies. The analysis results indicate that the system's maturity level is at level 4 (Managed and Measurable), with an average score of 3.74. The system has structured and monitored procedures, allowing deviations to be effectively addressed. Recommendations were formulated to optimize incident management and fulfill user requests. This study contributes to the development of the “AntriSmecone” system to ensure service quality and efficiency in the PPDB process.

Nisrina Qanitah

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The analysis of the effectiveness of the passport service process at the Tanjungpinang Class I Immigration Office aims to assess the quality of service to passport applicants. This study identifies various factors that affect the effectiveness of the process, such as process speed, demand satisfaction, and the use of information technology. The method used in this study is a qualitative approach through data collection conducted through literature studies. From the results of the analysis, although the Tanjungpinang Class I Immigration Office has implemented an organized queuing system, there are still several things that hinder the passport making process such as the inadequate number of officers and limited facilities. In addition, the level of complaint satisfaction also varies because there are complaints complaining about long waiting times and lack of information about procedures, while on the other hand, they can access services through online registration and the ease of information technology in doing various things. This study recommends improving personnel services, training in improving customer service, and developing a more efficient information system to speed up the passport making process. Thus, the services of the Tanjungpinang Class I Immigration Office will be more effective according to public expectations.

Sanusi Sanusi; Rezike Nurul Ergiarti; Fajar Ari Sudewo; Mukhidin Mukhidin; Moh. Taufik

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study critically examines access to justice for minors who are victims of rape in the context of the Indonesian criminal justice system, with a special focus on the human rights perspective. This study is motivated by the high number of cases of sexual violence against children and the complexity of handling them in the Indonesian legal system. The research problem is how to protect human rights for minors who are victims of rape in the law enforcement system in Indonesia. The research method uses qualitative normative legal research by analyzing legal doctrine and related legislation. The research method used is qualitative normative legal research, namely examining various laws and regulations and related literature to understand legal principles and their implementation in the field. The results of the study show that in terms of legal-normative, the protection of children's human rights is regulated in various national and international laws and regulations. However, there are several challenges in its implementation in the field such as limited understanding of law enforcement officers, facilities, and implementing regulations. For this reason, it is necessary to strengthen socialization, legal frameworks and implementation facilities, and continuous evaluation in order to realize universal protection of children's human rights. This study identifies systemic challenges faced by victims in seeking justice, including child-unfriendly legal procedures, lack of psychosocial support, and persistent social stigma. The study’s main findings indicate significant gaps between international human rights standards on child protection and practices on the ground. This study argues for a comprehensive reform of Indonesia’s criminal justice system to better accommodate the needs and rights of child victims, including the provision of specialized legal assistance, increased sensitivity of law enforcement officers, and the development of recovery-centered justice mechanisms. This study offers concrete recommendations for system improvement, which are expected to serve as a reference for policymakers, legal practitioners, and other stakeholders in efforts to improve access to justice for child rape victims in Indonesia.  

Rishad Daristama Baihaqi; Diana Hertati

Public Service And Governance Journal 2025 Universitas 17 Agustus 1945 Semarang

This study aims to evaluate the effectiveness and efficiency of Standard Operating Procedure (SOP) implementation in the new tenant admission process at Rusunawa Wonocolo, Sidoarjo Regency. This research employs a qualitative method using a literature review and observation approach, analyzing official documents, journals, and internship data. The findings reveal that SOP implementation at Rusunawa Wonocolo has not been fully effective or efficient. This is evidenced by inconsistencies between written procedures and field practices, limited adoption of digital technology, and a lack of transparency in the tenant selection process. Key challenges include budget constraints, reliance on manual methods, and insufficient staff training. This study recommends developing technology-based applications, such as the E-Rusun model implemented in Surabaya, to enhance service efficiency, transparency, and accountability. These findings are expected to serve as a foundation for improving public housing management and supporting the development of e-government-based public services in Sidoarjo Regency.

Mad Yusup; Purbawati Purbawati; Diyaa Aaisyah Salmaa Putri Atmaja; Ida Rosanti

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to use the fishbone diagram as a tool to identify the causes of damage to the feeder mechanism of scrap machines and to develop Standard Operating Procedures (SOP) that can improve performance and reduce the level of damage. This diagram is used to evaluate various elements that contribute to the damage of the feeder mechanism, such as human, machine, material, method, and environmental factors. Through this evaluation, the main causes of the damage can be identified, and appropriate corrective actions can be formulated. In addition, this research also aims to design SOPs that ensure more efficient operation of the scrap machine and reduce the likelihood of operational errors. The implementation of mechanism improvements and SOPs is expected to enhance the reliability of the scrap machine, reduce downtime, and increase productivity in the mechanical technology laboratory. The findings of this study are expected to make a significant contribution to the development of management systems and equipment maintenance in both industrial and educational sectors.  

M. Mascun Andianto; Sugeng Pradikto

Jurnal Manajemen Riset Inovasi 2025 Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine how individual taxpayer compliance in Bukir Village, Pasuruan City, is impacted by the degree of tax literacy and awareness. This study employs a quantitative methodology, causality design, and basic random sampling procedures with 22 participants. Questionnaires were used to gather data, and multiple linear regression was used for analysis. The study's findings suggest that taxpayer knowledge significantly influences tax compliance, while tax literacy has no discernible effect. According to this research, raising tax awareness rather than just tax literacy has a greater impact on promoting compliance. This study has significant ramifications for how the government can develop plans to increase tax compliance through initiatives for inclusiveness and tax knowledge.

Ruminingsih Ruminingsih; Marwan Marwan

Jurnal Ilmu Hukum Sosial dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

The availability of job opportunities in Indonesia, especially for citizens who have no skills and low education, has resulted in many Indonesians choosing to become Indonesian Migrant Workers (PMI). So many Indonesian migrant workers want to work in Saudi Arabia. Working as migrant workers is expected to improve the welfare of PMI families in Indonesia, but often PMIs in their placement countries experience acts of physical, verbal, sexual, and economic. Currently, as the number of migrant workers living abroad increases, the Indonesian Migrant Worker Protection Agency (BP2MI) is receiving more complaints from Indonesian Migrant Workers abroad. These Indonesian migrant workers complained about cases such as physical violence, wanting to be returned to Indonesia, unpaid salaries, sexual violence, and so on. In this condition, the role of the Indonesian Government is essential to implement protection for Indonesian migrant workers. Law Number 18 of 2017 concerning the Protection of Indonesian Migrant Workers was enacted to increase protection for Indonesian migrant workers by the Indonesian Government. Based on existing data and news spread in the mass media, it is stated that the number of complaints due to violence against Indonesian Migrant Workers is still high, so this research wants to define the causes of violence experienced by Indonesian Migrant Workers and prove legal protection for Indonesian Migrant Workers based on the Law Number 18 of 2017. The low level of education of Indonesian Migrant Workers means that they often ignore or do not understand the departure procedures for Indonesian Migrant Workers. Legal provisions have been explained in detail in Law Number 18 of 2017, regarding the rights and obligations of Indonesian Migrant Workers; social Security; protective procedures; and the duties and responsibilities of the government, both central and regional governments. The form of protection provided is before, during, and after work. The Ministry of Manpower has developed a program called Village Care for Migrant Workers to increase legal protection for Indonesian Migrant Workers from the Village level even though the program has not been able to run optimally.

A. Noerhayati Amirullah

Journal of Management and Social Sciences (JIMAS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research aims to analyze the implementation of the BU PRISKA CERDAS Information System (SI) at the Gowa Regency Population and Civil Registration Service Office and its impact on community satisfaction. The method used is quantitative descriptive, with data collection through interviews, observation and documentation. The type of research used in this research is quantitative descriptive. This type of descriptive research is analysis that is explanatory or elaborate on the data and information obtained, then linked to relevant theories or concepts to provide a real picture or actual facts, so that conclusions can be drawn. The results of the research show that services through SI CERDAS BU PRISKA have a positive effect on community satisfaction, with high indicators of satisfaction in service procedures, speed and infrastructure. SI CERDAS BU PRISKA online services have an influence on community satisfaction at the Gowa Regency Population and Civil Registration Office. . This can be seen from the results of interviews with residents in the highlands and lowlands of Gowa Regency. SI CERDAS BU PRISKA online service procedures run according to applicable standards, it can be seen that the people of Gowa Regency are very satisfied with SI CERDAS BU PRISKA services compared to manual population administration services at the office.

Dedy Khaerudin; Ganjar Sidik Gandara; Budiharjo Budiharjo; Irma Nurmala Dewi

Proceeding of the International Conference on Electrical Engineering and Informatics 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Batik Banten Mukarnas is a company that produces stamped batik designs with various patterns and varieties of batik. Problems frequently arise in the company due to increased stamped batik production capacity to meet the demand for stamped batik design products, which continues to rise from stamped batik suppliers. Another impact of growing demand capacity is the high number of defects in stamped batik cloth products, because overall, the company's management, including human resources, tools, and methods, is not prepared for the increase in production capacity to meet the surge in consumer demand, resulting in an impact on the quality of the products produced—consequently, the organization endeavors to regulate the quality of stamped batik cloth at PT. Batik Banten Mukarnas establishes objectives that employ Six Sigma with the DMAIC method (Define, Measure, Analyze, Improve, and Control) in the production of batik stamp designs to meet production objectives. The results of the data processing that has been done obtained a sigma value before improvement for 3 CTQ of 3.54. After improvement, the sigma value increased to 3.86. While for the sigma value before improvement for 1 CTQ of 3.04, the sigma value increased to 3.42 after improvement. The factors contributing to defective products, as illustrated by the fishbone diagram, include methods, personnel, materials, machinery, and environmental conditions. The division leader consistently oversees and regulates operations, enhances the number of brushes, and trains operators to ensure proficient adherence to standard operating procedures (SOP).

Masbullah Masbullah; Salmi Yuniar Bahri

POTENSI : Jurnal Pengabdian Kepada Masyarakat 2025 Fakultas Ekonomi dan Bisnis UNDARIS

Computer assembly is the process of putting together various hardware components to ensure the computer functions optimally. To assemble a computer correctly, a deep understanding of its hardware, both logically and physically, is essential. Additionally, in order for the computer to be used for its intended purpose, software installation is required. This installation includes programs like Microsoft Windows, Microsoft Office, and others, which help adjust the software to the installed hardware and unpack compressed files. This community service activity is held at SMK Lowis Sakti, Sakra Timur, focusing on computer assembly and installation training. This process plays a vital role in the development and maintenance of efficient and reliable computer systems. A comprehensive knowledge of assembly and installation procedures is necessary to ensure optimal system performance and security. Therefore, the goal of this training is to equip SMK Lowis Sakti students with the skills to assemble and install computers independently, enabling them to apply this knowledge both in school and in the workforce.

Galuh Budi Astuti; Maria Hieronika; Petronela Reubun

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.