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Analytics

Cindy Claudia Kana Talo; Imanuel Wellem; Viktor Eko Transilvanus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze employee performance and identify factors that need to be considered in efforts to improve employee performance at PT. Bank Negara Indonesia (Persero) Tbk Maumere Branch Office using the Performance Analysis Quadrant (PAQ) method. Data were collected through interviews and questionnaires. Interviews were used to obtain an overview of employee performance which was analyzed descriptively qualitatively, while questionnaires were used to measure aspects of employee knowledge and work attitudes which were then analyzed using PAQ. The results of the study indicate that in general employee performance is in the good category and has been in accordance with the company's operational standards, however there are still obstacles in the aspects of work quality and timeliness, especially during high workloads. PAQ mapping shows that most competency attributes are in Quadrant A (motivation) and Quadrant D (training), so that improving employee performance needs to be focused on strengthening work motivation, improving work processes and environments, and implementing ongoing training.

Siti Musarofah; Kurniawan Arief Ichsanuddin; Muhammad Abiyyu Al Hammam

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Boyolali Regency. However, this contribution has not been fully matched by adequate human resources (HR). The main problem in this study is the still low capacity of MSMEs' human resources, particularly in aspects of managerial skills, digital literacy, and adaptability to changes in the business environment, which impact business performance. This study aims to analyze human resource development strategies implemented in the MSME context and examine the impact of these strategies on improving MSME performance in Boyolali Regency. The research method used is a Systematic Literature Review (SLR) with a content analysis approach to relevant scientific literature from the past five years. The research process includes determining inclusion and exclusion criteria, searching for literature sources, thematic coding, and synthesizing research findings. The results show that effective HR development strategies can be grouped into three main aspects: skills training, marketing digitalization, and cross-sector collaboration. These three strategies have been proven to contribute positively to improving MSME competency, operational efficiency, market expansion, and business competitiveness. Thus, human resource development is a key factor in driving sustainable improvement in MSME performance, particularly in facing the challenges of digital transformation and increasingly complex economic competition.

Agnes Obeyane Longge; Yustina Olivia da Silva; Margaretha Yulianti

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This internship report aimed to describe the results of the analysis of employee performance at the Secretariat of the DPRD of Sikka Regency, particularly in providing administrative support for the budgeting function and achieving organizational accountability. The internship was conducted for four months, from August 11 to December 12, 2025, and took place in the Budgeting and Oversight Division. Data collection methods used in preparing this report included participatory observation of bureaucratic activities, structured interviews with the Head of the Budgeting and Oversight Division, and review of internal documents such as the 2024 Performance Report (LAKIP). The analysis focused on identifying operational obstacles and formulating effective problem-solving strategies.The results of the analysis showed that although administrative governance had generally been implemented in accordance with procedures, significant constraints were still found, including limited human resource competencies, low levels of work discipline, and inadequate facilities and infrastructure. These issues affected delays in the completion of financial accountability reports (LPJ), which in turn influenced the credibility of budget accountability. As a solution, this report formulated optimization strategies through strengthening periodic technical guidance (Bimtek), increasing staff supervision, and improving the effectiveness of internal communication patterns. The implementation of these strategies is expected to ensure the creation of work efficiency and sustainable budget accountability within the Secretariat of the DPRD of Sikka Regency.

M Juni Azka An-nur; Neni Rakhmawati

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study was conducted with the aim of evaluating the dynamics of the financial condition of PT Indofood Sukses Makmur Tbk over a five-year period, namely from 2019 to 2023. This writing applies a quantitative descriptive methodology sourced from secondary data through audited annual financial reports. The main instruments in this data analysis include three pillars of financial ratios: Current Ratio (CR) as a representation of the liquidity aspect, Debt to Asset Ratio (DAR) to measure the level of solvency, and Return on Equity (ROE) as a benchmark for the effectiveness of the company's profitability. Through annual calculations and trend analysis, this study captures the development of the issuer's performance longitudinally. The results of the observation show a significant strengthening in the company's liquidity position, where the Current Ratio jumped from 127% in 2019 to 192% at the end of the 2023 period. In line with that, the solvency profile shows fundamental improvements; Debt reliance, which had reached 51% in mid-2020-2021, was successfully reduced to 46% in 2023. Meanwhile, the company's profitability demonstrated stable resilience, with a consistent ROE of 10% to 13%, despite fluctuations due to operational cost dynamics. Overall, PT Indofood Sukses Makmur Tbk demonstrated excellent financial health through strategic capital and asset management. As a sustainability measure, management is advised to continue optimizing current assets and tightening cost efficiency to secure future profit margins.

Lusia Trivania Pereira; Andreas Rengga; Imelda Virgula Wisang

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.

Yunita Sinta Amanda; Sungkowo Edy Mulyono

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The competitiveness of gig workers in the digital economy era raises issues such as competency gaps with market needs and instability in the quality of gig workers' work. This study explains the influence of training, work skills, and independent learning on the performance of gig workers who participate in training programs at the Central Java Province Cooperative and SME Training Center. Therefore, this study aims to examine the influence of each variable partially and simultaneously. This study uses a quantitative approach by distributing questionnaires to the entire population or using a saturated sample of 50 gig workers participating in training at BALATKOP UKM. The data was obtained using a Likert scale questionnaire instrument compiled based on the operational definitions of the variables and analyzed using multiple linear regression analysis to test the influence of training (X2), work skills (X2), and independence (X3) on performance (Y). The results of the study show that training, job skills, and independent learning each have a positive and significant effect on gig worker performance, and simultaneously, these three variables have a 66.5% effect on performance. This synthesis of findings confirms that gig worker performance is not only determined by the quality of training programs and technical skill mastery, but also by the ability to manage the learning process independently. Therefore, the conclusion is that the development of training programs at BALATKOP UKM needs to be designed in an integrated manner to simultaneously strengthen training, work skills, and independent learning as a strategy for improving the sustainable performance of gig workers.

Regita Diaz Pramesti; Lintang ArindaSanti; Yudi Ali Wardana

Jurnal Transformasi Bisnis Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

Rendy Johanes Martin Sihombing; Suratni Ginting; Muhammad Sahid

Port Management and Maritime Administration Journal 2026 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the role of the tally man at PT. Gelora Perkasa Belawan in supporting the effectiveness and smoothness of loading and unloading processes at Belawan Port. As the front line in cargo supervision, the tally man bears a crucial responsibility for recording the quantity, condition, and types of goods, which serve as the primary data for company reports. The research method employed is descriptive qualitative, with data collection techniques involving field observations, interviews with operational staff, and literature reviews conducted during the internship period. The findings indicate that while the tally man performs a vital function as a supervisor and data recorder, their performance is often hindered by high workloads and a limited number of personnel. The main obstacles identified include dual responsibilities, which lead to decreased data accuracy and risks of operational delays due to physical fatigue. Optimization efforts are carried out by increasing personnel during peak hours and improving accuracy in validating cargo documents. The study concludes that strengthening the tally man's role through better workload management is essential for ensuring logistical reliability and the efficient flow of goods at the port.

I Wayan Manik Mas Sri Dantya; I Wayan Sudiarsa; I Putu Kabinawa Raesa Putra; Brian Adi Sapurta; I Komang Hari Sastrawan

Repeater : Publikasi Teknik Informatika dan Jaringan 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

In the rapidly evolving digital economy, the ability to anticipate transaction surges is a strategic asset for marketplace platforms to maintain operational efficiency. This research aims to build an accurate daily transaction volume forecasting system thru the implementation of an Extract, Transform, and Load (ETL) pipeline and Autoregressive Integrated Moving Average (ARIMA) predictive modeling. The dataset used is sourced from dataset_olshop.csv, which includes transaction history for the entire year of 2025. The ETL stage focused on data cleaning and handling missing values, while time series analysis began with the Augmented Dickey-Fuller (ADF) stationarity test, which yielded a significant p-value of 0.000006. The parameter model was optimized using the auto_arima algorithm, which determined the ARIMA(2,0,0) configuration as the best model. The evaluation results of the model show fairly stable performance with a Root Mean Squared Error (RMSE) value of 2.002 and a Mean Absolute Error (MAE) of 1.704 on the test data. Research findings reveal a consistently higher purchasing pattern during the mid-month and end-of-month periods, with an average of 5.52 daily transactions, compared to the beginning of the month, which saw 5.48 transactions. The 30-day forecast results provide valuable insights for online store managers to proactively adjust inventory and logistics workforce allocation strategies. This research concludes that integrating data engineering techniques and statistical analysis can provide predictive solutions for the dynamics of the digital market.

Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

Dicken Naluraning Yasmara; Trenda Aktiva Oktariyanda; Meirinawati Meirinawati; Eva Hany Fanida

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

The utilization of digital technology in government administration is a critical measure to improve employee performance and the efficiency of public services. However, the effectiveness of implementing this technology is highly determined by the degree to which employees accept the digital systems being used. This study aims to analyze the impact of digital technology acceptance on employee performance at the Mojoroto District Office in Kediri City. The research employs a quantitative method with an explanatory design. Information was obtained through a questionnaire survey distributed to all employees at the Mojoroto District Office, totaling 30 respondents, using total sampling techniques. Indicators of digital technology adoption were evaluated based on perceptions of benefits, operational ease, social pressure, and infrastructural support, while employee performance was assessed according to the quality of work output and responsibilities. Data analysis involved descriptive statistics, validity and reliability tests, and ordinal linear regression. The study findings indicate that digital technology acceptance has a positive and significant influence on employee performance. The coefficient of determination figure reveals that digital technology adoption can explain a large part of the fluctuations in employee performance, with the remaining variation influenced by variables outside the research model. These results imply that the greater the level of digital technology acceptance, the better the resulting employee performance. This study concludes that strengthening digital capabilities, technical guidance, and institutional support are key strategies for enhancing employee performance and public service quality at the district level.

Chandra Firmansyah; Tridays Repelita; Luthfi Fairuzi Nurhafiz; Anandia Shafira; Mohammad Kamil

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the influence of the work environment and job satisfaction on employee performance at PT Tirtakencana Tatawarna in Karawang. The study employed a qualitative approach with descriptive methods to gain an in-depth understanding of employee perceptions and experiences regarding their working conditions. Informants were selected using purposive sampling, with the criteria being employees who had worked for at least one year and were directly involved in the company's operational activities. Data collection was conducted through in-depth interviews supported by documentation studies. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with data validity tested using source triangulation. The results indicate that a conducive work environment, both physical and non-physical, and a good level of job satisfaction have a positive effect on employee performance. A comfortable work environment and harmonious working relationships can increase employee motivation and effectiveness, while job satisfaction fosters a positive attitude and responsibility in completing tasks. Thus, the work environment and job satisfaction play a significant role in improving employee performance at PT Tirtakencana Tatawarna in Karawang.

Fadilah Fadilah; Bagus Dwicahyono

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

PLN (Persero) is the state-owned company responsible for supplying electrical energy in Indonesia and plays a crucial role in ensuring the reliability and continuity of power distribution. Therefore, all electrical equipment, particularly power transformers, must be maintained in safe and reliable operating conditions. Transformers function to change voltage levels from high to low or vice versa and are essential components in the electric power distribution system. One important transformer component that requires periodic maintenance is the On Load Tap Changer (OLTC). To maintain transformer performance and extend its service life, routine maintenance activities such as OLTC oil replacement are necessary. PT. PLN (Persero) ULTG Rangkasbitung conducts regular OLTC oil replacement twice a year as part of its preventive maintenance program. Transformer oil serves as both an insulating medium and a cooling agent; therefore, its condition greatly affects transformer reliability and operational safety. Degraded oil quality can cause insulation failure and reduce transformer efficiency. This study aims to describe the procedure and implementation of On Load Tap Changer oil replacement at the transformer substation of PT. PLN (Persero) ULTG Rangkasbitung. The research method used is field research, carried out through direct observation and interviews with maintenance personnel. The results of this study are expected to provide a clear understanding of the OLTC oil replacement process, support proper maintenance practices, and emphasize the importance of transformer maintenance in ensuring the reliability and sustainability of the electric power system.

Indra Hastuti; Maimunah Abdul Aziz

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia constitute the core drivers of employment and economic growth, yet many remain constrained by limited competitiveness in international markets due to uneven digital adoption. This study addresses the problem of how international digital transformation can be effectively leveraged to enhance the performance and sustainability of Smart MSMEs, with the objective of identifying key digital strategies that support sustainable business development. Employing a mixed-methods approach, the research combines quantitative surveys of MSME actors with qualitative in-depth interviews of business owners who have implemented international digital initiatives, including cross-border e-commerce, global payment systems, and international digital marketing. The data are analyzed using descriptive and comparative techniques to examine enabling factors, challenges, and cross-country differences between Indonesia and Malaysia. The findings indicate that international digital transformation significantly improves market access, operational efficiency, and business resilience, while strategic integration of digital platforms and international networks strengthens long-term sustainability. The study concludes that developing Smart MSMEs through internationally oriented digital transformation is a critical pathway for achieving sustainable business development and enhancing regional and global competitiveness, and it offers strategic and policy-oriented recommendations for MSME stakeholders.

Muhammad Rafi Ramadhan; Muhammad Syihabuddin

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the inventory management practices of qurban cattle at Purnomo Sapi Mulyo Farm in Boyolali, Central Java, particularly in facing the surge in demand prior to Eid al-Adha. The research is motivated by the unique characteristics of qurban cattle inventory, which involves living assets, seasonal demand, and biological risks that differ significantly from conventional inventory management. A qualitative descriptive approach with a case study design was employed to capture in-depth information regarding inventory planning, procurement, storage, and sales practices. Data were collected through in-depth interviews with the business owner as the key informant, direct observation of operational activities, and documentation review. The findings reveal that inventory management at the farm is conducted in a responsive manner based on consumer orders, enabling the business to minimize overstock risks and operational costs. However, inventory recording remains manual and unstructured, potentially limiting the accuracy of cost calculation and long-term planning. Price fluctuations and supply availability are strongly influenced by the Eid al-Adha momentum, while cattle health and lead time are critical factors affecting inventory effectiveness. From a theoretical perspective, the study extends inventory management concepts to the context of live and seasonal inventory. Practically, the findings suggest that implementing a simple yet structured inventory recording system could enhance operational efficiency and decision-making accuracy in local qurban cattle farms.

Riestiana Purwaji Putri; Riyono Riyono

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the role of the General Affairs (GA) Division in ensuring the effectiveness of administrative processes and facility management at PT. Panorama Indah Permai (Saloka Theme Park). The research was conducted during an internship program from September to December 2025, during which the researcher was directly involved in daily operational activities. Using a descriptive qualitative method, data were obtained through direct observation, administrative document analysis, and informal interviews with GA personnel. The results show that the GA Division functions as a critical support unit responsible for logistics management, documentation control, meeting room preparation, and operational vehicle administration. Several challenges were identified, including inconsistencies in documentation, high workload during peak operations, and limited digital integration. Despite these challenges, the GA Division plays a central role in coordinating with other departments to maintain workflow continuity. This study reinforces the relevance of operations management, office administration, facility management, and organizational communication theories in practical workplace settings. The findings imply that improving digital administrative systems, enhancing coordination mechanisms, and standardizing procedures could significantly strengthen GA performance and overall organizational efficiency.

Ivan Erlangga; Ika Ismatul Hawa; Miftha Aulia Rahma; Naysya Indriamy; Eka Indah Trisnawati +2 more

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.

Azam Ibnu Sabil; Amri Gunasti

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the differences in motorcycle traffic flow (Q) during the morning and afternoon peak hours as an indicator of roadway operational performance, referring to the Indonesian Road Capacity Guidelines (PKJI) 2014, with a case study on Mawar Street–Wijaya Kusuma Street, Jember Regency. The research data were obtained from 12 observation points through traffic surveys that recorded motorcycle traffic flow in vehicles per hour (veh/h). The analytical methods used include descriptive statistical analysis, normality testing, and paired sample t-test. The results show that the average motorcycle traffic flow during the morning peak hour is 115.58 veh/h with a standard deviation of 62.97, while during the afternoon peak hour it is 63.25 veh/h with a standard deviation of 28.57. The paired sample t-test yields a significance value of 0.015 (p < 0.05), indicating a statistically significant difference between morning and afternoon traffic flows. These findings suggest that the level of roadway capacity utilization is higher during the morning peak hour, which is closely associated with dominant routine travel activities such as commuting to work and school. The results of this study are expected to serve as a basis for evaluating roadway operational performance and to support traffic management and traffic engineering planning aimed at improving road network performance and reducing congestion.

Anantris Losi Atamua; Adelbertus Umbu Janga; Mitra Permata Ayu

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Administration is an activity that must be managed effectively to support public service quality, and one of the main keys to achieving a good administrative system is the utilization of information technology, which is currently developing rapidly. Administrative activities at the Wendewa Barat village hall are still carried out using conventional and ineffective methods, particularly in population data recording, which relies on manual bookkeeping. This approach is time-consuming, labor-intensive, prone to errors, and incurs higher operational costs. Therefore, an integrated system is needed to manage administrative activities more efficiently, accurately, and systematically. This research aims to develop a web-based population administration system to improve administrative performance at the Wendewa Barat village office. The system development employs the waterfall method, which consists of several stages, including requirements analysis, system design, implementation, system testing, and maintenance. The system is built using the PHP programming language with the CodeIgniter framework and utilizes a MySQL database for data management. Additionally, jQuery is applied in several system functions to enhance system interactivity, effectiveness, and user interface attractiveness.

Ichfa Farida Ramadhani; Noor Endah Cahyawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.