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UD. Indokarya Brass is a company engaged in the brass handicraft industry with its main products being door handles and bells. The main raw materials used in the production process include brass, copper, tin, and aluminum, which are obtained from suppliers both within and outside the city. On average, raw materials are received weekly with quantities of 50–100 kg of brass, 7–10 kg of copper, 10–15 kg of tin, and 3–5 kg of aluminum. In addition, the company also uses additional materials in the form of thinner and epoxy purchased from nearby hardware stores with less frequent purchases, namely 5–10 liters of thinner every month and around 5 kg of epoxy every two months. To date, the company has not had a structured policy for procurement and control of raw material inventory. This condition results in excess inventory of several types of raw materials which actually incurs high costs, both in terms of storage costs and warehouse maintenance costs. This excess inventory ultimately has an impact on reduced efficiency and decreased company profits. This study was conducted to analyze the existing inventory system and compare the company's current policy with a proposed method for more optimal inventory control. The calculation results show that the proposed method is able to provide significant inventory cost savings, namely 83.25% in brass raw materials, 15.28% in copper, 14.6% in tin, 43.37% in aluminum, 4.66% in epoxy, 4.2% in thinner, and 40.7% in other raw materials. Thus, the implementation of the right inventory control method can improve operational efficiency and help companies reduce cost burdens, so that profits can be more optimal.

This study aims to analyze the factors that affect passenger satisfaction at the airport through three main perspectives, namely: service, technology, and operations. The approach used is a literature study of ten scientific journals that discuss airport service quality from various aspects. The results of the study show that service quality, especially those covering SERVQUAL dimensions such as reliability, responsiveness, empathy, assurance, and physical evidence, plays a major role in shaping service user perceptions. The technology perspective, through the implementation of self-service such as self check-in, Flight Information Display Sistem (FIDS), and digital service applications, is proven to increase efficiency and convenience, even contributing up to 96.8% to user satisfaction according to one study. Meanwhile, from an operational perspective, aspects such as queue time at check-in counters, public facilities, and accessibility to the terminal also have a significant impact on the overall passenger experience. The conclusion of this study emphasizes the importance of integration between the three perspectives in designing strategies to improve airport service quality. Suggestions are given to airport managers to continue to improve services, expand technology adoption, and reorganize operations to create a safe, comfortable, and satisfying travel experience for all service users

This study aims to analyze the effect of liquidity and credit risk on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Profitability is measured by Return on Assets (ROA), liquidity is proxied by the Loan to Deposit Ratio (LDR), while credit risk is measured using the Non-Performing Loan (NPL) ratio. The research employs a quantitative approach with multiple linear regression analysis to test the partial and simultaneous influence of the independent variables on profitability. Data were obtained from the annual financial reports of banks published on the IDX, covering a five-year observation period. The results of the analysis show that credit risk, as measured by NPL, has a significant negative effect on bank profitability. This finding reflects that the higher the NPL ratio, the lower the bank’s ability to generate returns on assets, emphasizing the importance of effective credit quality management. In contrast, the liquidity level measured by LDR demonstrates a positive but statistically insignificant effect on ROA. This suggests that although liquidity plays a role in supporting banking operations, its direct impact on profitability is relatively weak when considered independently. However, when examined simultaneously, both credit risk and liquidity significantly affect bank profitability. These findings imply that effective credit risk management is a crucial determinant of financial performance in the banking sector. High levels of non-performing loans can erode bank profits, while optimal liquidity management supports operational efficiency, even if its impact is not strongly significant in isolation. From a managerial perspective, banks need to strengthen monitoring of loan quality, implement more prudent credit policies, and adopt sustainable liquidity strategies to enhance profitability. For regulators, the results highlight the importance of supervising asset quality and ensuring adequate liquidity management in the banking system. This study contributes to the literature on banking performance by providing empirical evidence on the interaction between credit risk, liquidity, and profitability in the Indonesian banking sector.

This study aims to examine the management of facilities and infrastructure at Dayah Ar-Raudhah Lhokseumawe, a traditional Islamic educational institution in Aceh. As an institution that combines Islamic values with a pesantren-based education system, adequate facilities and infrastructure are crucial for supporting the teaching and learning process and fostering the character of its students. This study uses a qualitative descriptive approach to comprehensively describe how the management of facilities such as classrooms, dormitories, mosques, public kitchens, and libraries is carried out practically and contextually. Data were obtained through direct observation and in-depth interviews with the dayah leadership, facility managers, and students, complemented by visual documentation. The results indicate that limited operational funds are a major obstacle hindering the optimal development of facilities and infrastructure. Furthermore, the lack of professional technical personnel also hinders the ongoing maintenance of facilities. However, the active participation of students and dayah staff in environmental maintenance and cleanliness activities has a positive impact on facility utilization. Routine mutual cooperation activities, a sense of shared responsibility, and a religious approach to maintaining cleanliness and well-being are unique strengths of Dayah Ar-Raudhah. This study recommends several strategic steps, such as partnering with external parties for fundraising, technical training for staff and students, and developing an internal educational program that emphasizes the importance of facility maintenance as part of Islamic values. This participatory, values-based management model is expected to inspire and serve as a reference for other dayahs in the Aceh region in building healthy, clean, and sustainable learning environments.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study investigates the impact of taste and service quality on customer loyalty, with customer satisfaction serving as a mediating variable, at Dapoer MbokSum Kediri. The research adopts a quantitative approach, utilizing both primary and secondary data sources. Primary data were obtained through the distribution of structured questionnaires to customers, while secondary data were collected via interviews with the business owner and direct field observations to gain a deeper understanding of operational practices. A total of 120 respondents were selected through accidental sampling, ensuring that participants met specific criteria relevant to the study objectives. The data analysis was conducted using SmartPLS 4.0, incorporating validity and reliability testing to ensure the robustness of the measurement instruments, as well as hypothesis testing to evaluate the relationships between variables. The results of the analysis indicate that both taste and service quality exert significant and positive influences on customer satisfaction. Furthermore, service quality demonstrates a significant and direct positive effect on customer loyalty. In contrast, taste does not show a direct influence on loyalty, suggesting that its effect on loyalty is more indirect and mediated by satisfaction Additionally, the mediation analysis confirms that customer satisfaction plays a critical role in linking both taste and service quality to customer loyalty. This implies that while customers may appreciate the taste of food, it is their overall satisfaction—encompassing both taste and service experiences—that ultimately drives loyalty. The study highlights the importance for culinary businesses, particularly in the competitive food service industry, to focus not only on product quality but also on delivering excellent service to enhance satisfaction and foster long-term customer relationships. The findings provide practical insights for Dapoer MbokSum Kediri and similar establishments to strategically prioritize service quality improvements alongside maintaining food taste to maximize customer retention and loyalty.

This study was conducted to examine the influence of ticket prices, facilities, and location on visitor satisfaction at Tirta Bening Swimming Pool. The approach used was quantitative with data collection through primary and secondary sources. The study population consisted of all visitors to Tirta Bening Swimming Pool. Data analysis techniques used included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that partially, the three variables—ticket prices, facilities, and location—influence visitor satisfaction, as indicated by the t-test results. Meanwhile, based on the F-test, all three simultaneously also have a significant influence on the level of visitor satisfaction. More specifically, the facility variable has a dominant influence on visitor satisfaction. This indicates that comfort, cleanliness, completeness of facilities, and the quality of service provided by the management significantly influence visitors' perceptions of their experience at the swimming pool. Affordable ticket prices are also a major attraction, especially for families and student groups seeking cost-effective recreational alternatives. Meanwhile, the strategic and easily accessible location is also an added value, especially for visitors from the surrounding area. The implications of these findings are the importance of regularly upgrading and maintaining facilities, as well as providing additional services such as a cafeteria, comfortable changing rooms, and responsive security personnel. Management is also advised to periodically evaluate ticket pricing to maintain competitiveness while still supporting operational and service development. Furthermore, location promotion through social media and digital platforms can also expand visitor reach. This research provides an important contribution to the development of tourism destination marketing and management strategies based on visitor needs and satisfaction.

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

Sultan Thaha Airport, Jambi, is one of the airports that has implemented a digital Airport PAS application process through a website-based system. This application information system is designed to improve efficiency and effectiveness in the PAS (Personal Airport Security) application process, which was previously done manually. With this system, it is expected that the entire administrative process can run faster, more transparently, and minimize errors. The purpose of this study is to analyze the implementation of the e-PAS information system, and to identify obstacles that arise in its implementation in the work environment of Sultan Thaha Airport, Jambi. The research method used is descriptive qualitative, with a blackbox testing approach to test the system's functionality. Data collection techniques were carried out through direct observation, interviews with 3 PAS applicants and 6 operational officers, and documentation related to system use. The data obtained were analyzed through the process of data reduction, data presentation, as well as drawing conclusions and verification. Data validity testing was carried out using the source and technique triangulation method. The results of the study indicate that the implementation of the e-PAS system has run quite well. However, several technical challenges remain, hindering the smooth running of the process, such as disruptions to the data input system, challenges with information validation, and suboptimal or incomplete system features. These findings provide important input for system developers to make continuous improvements to ensure more effective and efficient services in the future. Improved training for staff is also necessary to ensure optimal system utilization. Furthermore, regular evaluations of system performance are mandatory to maintain consistent service quality.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

This study examines the capital market reaction at the sectoral level to the 2024 General Election in Indonesia, with the aim of providing deeper insight into how political events influence different industries. Using an event study methodology, the analysis is conducted over a 10-trading-day window surrounding February 14, 2024—the official election date—covering five days before and after the event. The research focuses on six major sectoral indices listed on the Indonesia Stock Exchange (IDX), namely Energy, Consumer Cyclicals, Financials, Basic Materials, Industrials, and Technology.Market reaction is measured through two primary dimensions: (1) changes in price valuation, represented by abnormal returns (AR), and (2) shifts in investor activity, measured through Trading Volume Activity (TVA), operationalized as the turnover ratio. Abnormal returns capture the extent to which price changes deviate from expected normal performance, while TVA reflects the level of investor engagement in each sector during the event window.To evaluate differences in market reaction across sectors, the Kruskal–Wallis test is applied for abnormal returns due to non-normal data distribution, and Welch’s ANOVA is used for TVA to account for heterogeneity of variances. The results reveal no statistically significant differences in abnormal returns across the six sectors, suggesting that price adjustments to election-related information occur uniformly across the market, reflecting a degree of informational efficiency. However, the analysis of TVA shows a highly significant difference among sectors. A Games–Howell post-hoc test further indicates that the Energy and Consumer Cyclicals sectors experienced notably higher trading activity compared to other sectors, especially the Financials sector, which recorded the lowest investor engagement.

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

This research investigates the cultural significance of the transformation in the Ngaben ceremony, a central cremation ritual in Balinese Hindu tradition, focusing on the shift from traditional firewood-based methods to modern gas-based cremation practices. The Ngaben ceremony holds profound religious, philosophical, and social meaning, symbolizing the liberation of the soul from worldly ties and its journey to the afterlife. In recent decades, technological advancements and socio-environmental considerations have prompted many communities in Bali to adopt gas cremation systems, offering greater efficiency, reduced environmental impact, and lower operational costs. Using a qualitative ethnographic approach, this study draws on in-depth interviews, participant observation, and document analysis to explore how this transition affects cultural meaning, community values, and religious interpretations. The research compares the symbolic elements embedded in traditional and modern methods, examining how changes in materials, process duration, and ceremonial aesthetics influence the perceived authenticity and spiritual significance of the ritual. Findings reveal that while some community members view the adoption of gas cremation as a pragmatic adaptation that aligns with contemporary needs, others express concern about the erosion of cultural heritage and the diminished role of traditional craftsmanship. Furthermore, the study highlights the adaptive strategies employed by Balinese Hindu communities to integrate modern technology while preserving essential spiritual values, such as maintaining ritual sequences, symbolic offerings, and priest-led prayers. The analysis underscores that cultural transformation within religious practices is not a simple replacement of old methods with new ones, but rather a process of negotiation between tradition and innovation. Ultimately, this research contributes to broader discussions on cultural resilience, religious continuity, and the dynamic interaction between technological change and sacred tradition in contemporary Balinese Hindu society.

Public Fuel Filling Stations (SPBU) are important facilities that provide various types of fuel such as gasoline, diesel, and Pertamax to meet the needs of motorized vehicles. The existence of SPBU greatly helps the public in obtaining fuel at a more economical price compared to purchasing retail. However, the transaction system at SPBU generally still uses conventional methods, such as cash payments or the use of debit/credit cards that have not been fully integrated with an efficient digital system. The use of RFID (Radio Frequency Identification) technology has been implemented as a non-cash transaction method at several SPBUs, but this system still has various weaknesses, such as limited device compatibility and delays in transaction processing. This prompted the author to develop the concept of an independent SPBU based on modern technology that is more efficient and secure. The proposed innovation includes the use of contactless smart cards and coin acceptors for the payment system, allowing users to make self-service transactions without operator involvement. In addition, the author also added several supporting components such as proximity sensors, which function to detect the presence of vehicles or people around the SPBU area. These sensors can help in saving electrical energy by activating the system only when needed. Another component is a vibration sensor, which plays a crucial role in detecting excessive vibrations that could potentially cause leaks. If excessive vibration is detected, the system automatically closes the solenoid on the pump to prevent the risk of fire or damage. By integrating this technology, the autonomous gas station system is expected to improve operational efficiency, user convenience, and safety during the automatic refueling process. This development is expected to be an innovative solution for modernizing the gas station system in Indonesia.

The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.

This study aims to analyze the factors influencing passenger satisfaction at airports through three main perspectives: service, technology, and operations. The background of this research is based on the increasing competition between airports in providing an optimal travel experience amidst the development of the aviation industry and the increasing passenger demands for service quality. This study uses a literature study approach by analyzing ten selected scientific journals that specifically discuss airport service quality from various perspectives. The results of the study indicate that the service perspective, specifically those encompassing SERVQUAL dimensions such as reliability, responsiveness, empathy, assurance, and tangibles, has a significant contribution in shaping the perception and satisfaction of airport service users. The technology perspective also plays a significant role, particularly through the implementation of self-services such as self-check-in, Flight Information Display Sistem (FIDS), e-gates, and digital service applications that simplify the travel process. One of the studies analyzed shows that the application of technology can contribute up to 96.8% to user satisfaction, indicating the significant role of digitalization in this industry. From the operational side, factors such as speed of service at the check-in counter, queue time management, completeness and cleanliness of public facilities, and ease of access to the terminal have an equally important influence. These findings underscore that passenger satisfaction is influenced not only by service quality at the point of direct interaction, but also by the smoothness of the overall operational flow. The study's conclusions emphasize the importance of integrating these three perspectives in strategic planning for airport service improvement.  

This study aims to examine the effect of financial technology, fee-based income, and BOPO on the profitability of Islamic banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by the rapid development of digital financial services and the importance of operational efficiency in enhancing the financial performance of Islamic banks. This research employs a quantitative approach with purposive sampling. The data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the annual financial reports of Islamic banking institutions. The analysis technique used is multiple linear regression with the assistance of SPSS software. The results show that, partially, financial technology and fee-based income do not have a significant effect on profitability, while BOPO has a negative and significant effect. However, simultaneously, all three variables have a significant effect on profitability. Future studies are expected to include additional relevant variables and extend the observation period

The advancement of information technology has encouraged public service institutions, including PT. PLN (Persero), to adopt web-based systems to improve operational efficiency. At ULP Arso, the current monitoring of customer installment fine payments is managed manually using physical documents and basic spreadsheets. This method is prone to data entry errors, information redundancy, and delayed updates, which hinder timely decision-making and customer service. To address these issues, this study aims to design and develop a web-based monitoring system that facilitates real-time data access and simplifies tracking of installment payments. The research employed the prototyping development model, emphasizing iterative design involving early user feedback and continuous refinement. Data were collected through interviews, direct observations, and documentation at ULP Arso. The resulting prototype includes modules for user registration, login, customer and admin dashboards, bill management, and financial reporting. Functional testing using the blackbox approach demonstrated that all features operated according to specifications, and the system responded reliably across various usage scenarios. The study contributes by offering a practical solution that digitizes manual processes, thereby improving data accuracy and streamlining administrative tasks. From a practical perspective, the system supports data-driven decisions and enhances transparency and accountability in the customer billing process, aligning with the broader goal of improving public service quality in the electricity sector.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.