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Mhd. Rofi Febrian; Atikah Humaidah Hasibuan; Muhammad Ardiansyah; Laylan Syafina

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) are a fundamental pillar of the Indonesian economy, but their potential is often hampered by the digital divide, especially in rural areas. The Quick Response Code Indonesian Standard (QRIS) initiative is a way for the government to encourage digital transformation and make payments more accessible to everyone. This article aims to document and analyse the process and impact of a community service programme that facilitated the adoption of QRIS among 10 MSMEs in Pematang Tengah Village, Tanjung Pura Sub-district. This activity used the Community-Based Participatory Action Research (CBPAR) method, which emphasises active collaboration between the service team and MSME partners. The process included participatory planning, collaborative action in the form of intensive training and mentoring, and joint evaluation. The results showed that all 10 MSME partners successfully adopted and used QRIS for daily transactions. The significant benefits included increased transaction efficiency, improved financial record-keeping, and a more modern business image. The main challenges identified were initial doubts about the technology and unstable internet connectivity, which were successfully mitigated through personalised mentoring based on trust. It was concluded that the CBPAR (Community-Based Participatory Action Research) method is a highly effective framework for implementing technological innovation in rural MSME communities because it not only addresses technical skill gaps but also builds crucial social capital such as trust and digital confidence.

Aulia Rahma; Naila Haya Fauziah; Reydina Pasya Amanda; Siti Aisyah; Tuti Anggraini

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to improve digital money literacy among the community of Kineppen Village, Munte District, Karo Regency, through education and the implementation of the QRIS (Quick Response Code Indonesian Standard) payment system. The research utilized a descriptive qualitative approach, incorporating field observations, interviews, and direct mentoring with four local businesses: Ayam Penyet Pak Lek, Warkop Aim Tigander, Oke Laundry Kineppen, and Pangkas Singarimbun. The findings show that two businesses, Ayam Penyet Pak Lek and Pangkas Singarimbun, successfully adopted QRIS, leading to smoother transactions and increased customer trust. However, the other two businesses, Warkop Aim Tigander and Oke Laundry Kineppen, still face challenges in adopting the system due to limited internet access and deep-rooted traditional cash payment habits. Despite these barriers, the program significantly enhanced the digital literacy of local entrepreneurs, raising their awareness and readiness to participate in the village’s digital economy. This study emphasizes the importance of continuous support and access to technology in fostering the broader adoption of digital payment systems, particularly in rural areas where technological access may still be limited

Dewi Fazira; Ikhlasul Amal; M Ikhsani Simanjorang; Laylan Syafina

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Economic empowerment of rural communities through the strengthening of Micro, Small, and Medium Enterprises (MSMEs) is a crucial pillar in achieving national economic independence. One of the fundamental obstacles faced by MSMEs in rural areas is financial exclusion due to low digital literacy and dependence on conventional cash transaction systems. The Community Service Program (KKN) of students from the State Islamic University of North Sumatra (UIN SU) in Pematang Tengah Village was designed to bridge this gap by optimizing the Indonesian Standard Quick Response Code (QRIS). Through an intensive participatory mentoring approach, students acted as agents of digital transformation who educated, trained, and facilitated 10 local MSME actors in adopting non-cash payment technology. The results of the program show a significant shift from digital skepticism to digital trust. The implementation of QRIS has been proven to increase operational efficiency, financial management accuracy, and strengthen the image of business modernity in the eyes of consumers. This article emphasizes that the role of students is not merely as information deliverers, but as catalysts of social capital that is crucial for the sustainability of digitalization at the village level.

Laura Engellina Bri Siantur; Mutia Salsabila; Muhammad Fakar Ar-Ridho; M Sulthan Bakil Alrafif; Muhammad Fadl +1 more

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

Thei swifti advancementi ofi technologyi hasi madei iti simpleri fori individualsi toi accessi informationi viai sociali mediai platforms.i Nonetheless,i thisi cani alsoi leadi toi offenses,i includingi abusivei languagei ori expressionsi ofi animosityi towardsi othersi online.i Suchi actionsi falli underi Articlesi 310i andi 311i ofi thei Criminali Code,i whichi governi insultsi andi defamation,i alongi withi thei Informationi andi Electronici Transactionsi Lawi Numberi 11i Oct 2008.i Thisi lawi wasi revisedi toi includei Articlei 27i Paragraphi (3)i ini thei thei 2024i Informationi andi Electronici Transactionsi Law,i whichi tacklesi thei issuei ofi defamation.i Thei methodologyi appliedi ini thisi studyi isi normativei juridicali research,i emphasizingi ai legali approachi thati incorporatesi libraryi sources,i statutes,i regulations,i andi relevanti legali theoriesi andi concepts.i Thei obstaclesi ini applyingi thei lawi againsti defamationi crimesi oni sociali mediai encompassi legali issues,i technicali barriers,i andi culturali asi welli asi sociali factors.i Toi tacklei thesei obstacles,i i iti other essentiali toi enhancei thei skillsi ofi lawi enforcementi personneli andi boosti publici awarenessi abouti digitali literacy.i Thei processi ofi lawi enforcementi concerningi defamationi crimesi oni sociali mediai adheresi toi thei proceduresi outlinedi ini thei Criminali Procedurei Code,i focusingi oni electronici evidence.i Articlesi 310i andi 311i ofi thei Criminali Code,i togetheri withi Articlei 27i Paragraphi (3)i ofi thei Informationi andi Electronici Transactionsi Lawi asi amendedi ini Lawi Numberi 1i ofi 2024,i providei thei legali foundationi fori addressingi crimesi oni sociali media,i ini linei withi thei proceduresi seti forthi ini thei Criminali Procedurei Code.  

Salsabila Jasmine Briliana Putri; Arief Suryono

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The purpose of this study is to analyze the legal basis for the qualification of unlawful acts in disputes concerning the unilateral cancellation of life insurance policies by the insurer as reflected in Decision Number 5871 K/Pdt/2024. This research is a normative legal study with a prescriptive nature, employing both case and statutory approaches. The legal materials used in this study consist of primary and secondary legal materials which are analyzed qualitatively using the syllogistic method with deductive reasoning. The results of the study indicate that the qualification of an unlawful act in the a quo decision is based on a systematic interpretation of Article 1338 of the Indonesian Civil Code, which is understood in relation to the binding source of agreements under Article 1339 of the Indonesian Civil Code. Furthermore, the existence of naturalia elements also emphasizes the presence of legal obligations inherent in an agreement even though they are not explicitly stated therein. In life insurance, the obligation to pay claims after the insured risk has occurred constitutes a normative consequence inherent in the policy; therefore, the unilateral cancellation of a life insurance policy fulfills the elements of an unlawful act as stipulated in Article 1365 of the Indonesian Civil Code.

Dimas Aditya Rahman

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

This research aims to analyze the legal position of the relationship between managers and users of parking services according to the Civil Code, as well as to assess the validity of parking service agreements without proof of transaction in the perspective of Law Number 8 of 1999 concerning Consumer Protection. This research uses a normative juridical method with a legislative and conceptual approach. The results of the research show that based on Article 1320 of the Civil Code, a parking service agreement which is  a custody agreement remains valid and binding even if it is not accompanied by written evidence, as long as it meets the requirements for a valid agreement. However, from the perspective of the Consumer Protection Law, the failure to provide transaction evidence constitutes a violation of the business operator's duty of good faith and the consumer's right to clear information. This creates legal uncertainty and weakens the consumer's position in seeking compensation, especially if accompanied by an exculpatory clause prohibited by law. Translated with DeepL.com (free version).

Megawati Megawati; Exist Saraswati; M Tajuddin Noor

Habitat: Jurnal ilmiah ilmu Hewani dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Indonesia is the largest archipelagic country in the world, Belawan Ocean Fishing Port is one of the largest fishing ports in WPP-NRI 571, strategic position because it is located between the waters of the East Coast and the South China Sea. The status of fish resource utilization in Belawan Ocean Fishing Port which has been fully exploited makes a study to analyze the level of fishing gear use in Belawan Ocean Fishing Port. This study aims to determine the level of environmental friendliness of purse seine fishing gear. This study was conducted at Belawan Ocean Fishing Port in November-December 2025. The research method used was a survey method, direct observation and interviews using a questionnaire. The sample used was 30 respondents. The analysis of the level of environmental friendliness of fishing gear was carried out in accordance with the criteria of 9 Code of Conduct for Responsible Fisheries (CCRF). The results of the calculation of the environmental friendliness score were 30.2 out of a total of 908 points for the level of friendliness of purse seine fishing gear at Belawan Ocean Fishing Port, and this fishing method is categorized as a very environmentally friendly fishing gear.

Ika Anjani; Achmad Kusyairi; Exist Saraswati

Habitat: Jurnal ilmiah ilmu Hewani dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The utilization of Bouke Ami fishing gear in Indonesian waters, particularly in PPN Muara Angke, plays a significant role in managing fishery resources and increasing production. This gear is commonly used by fishermen to catch pelagic fish such as mackerel, tuna, and squid. However, the environmental friendliness of Bouke Ami fishing gear is crucial for sustainable fisheries management. While effective in catching fish, this fishing gear can negatively impact the marine ecosystem, including damage to coral reefs and the capture of juvenile fish, which affects their growth. This research aims to assess the level of environmental friendliness of the Bouke Ami fishing gear used in PPN Muara Angke. Conducted from November 2025 to January 2026, the study employed a descriptive method, using interviews and questionnaires with Bouke Ami fishermen. The findings are expected to contribute to the literature on sustainable fisheries and highlight the importance of using environmentally friendly fishing gear, in line with the Code of Conduct for Responsible Fisheries.

Chanra Purnama

Journal of Nautical Science and Technology 2026 Politeknik Pelayaran Sulawesi Utara

The adoption of Maritime Autonomous Surface Ships (MASS) under the IMO MASS Code represents the most consequential redefinition of the Officer of the Watch (OOW) role in the history of modern seafaring. While autonomous navigation technologies progressively assume operational functions traditionally performed by human officers, the decision-making competencies, supervisory responsibilities, and COLREGs compliance challenges that arise at the human-autonomy interface remain empirically undercharacterized — particularly in the complex, high-traffic, and archipelagic shipping environments of Southeast Asia. This study investigates autonomous navigation decision-making and the evolving OOW role in the context of MASS integration within Indonesian shipping corridors. Employing a qualitative research design, data were generated through semi-structured interviews with senior deck officers, maritime education experts, and maritime regulatory practitioners, supplemented by systematic document analysis of IMO MASS Code provisions and Indonesian domestic shipping regulatory frameworks. Analysis proceeded through thematic analysis, cross-group comparison, and narrative synthesis. Findings reveal that OOW competency frameworks face four structurally unresolved challenges under MASS integration: situational awareness degradation in remote supervisory roles, COLREGs interpretive ambiguity in human-autonomy encounter scenarios, institutional unpreparedness in maritime education curricula, and regulatory gaps in Indonesian domestic MASS governance. The study argues for the urgent development of a MASS-competent OOW framework that integrates autonomous systems literacy, adaptive decision-making training, and regulatory alignment within Indonesian maritime education and policy.

Yusniar Dakhi; Viktorius Sagulu; Martinus Laia; Silfani Gili Lay

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

This study analyzes the ethics of Christian Religious Education teachers based on James 3:1, which emphasizes the great responsibility carried by those who teach in the context of educational ministry. The research aims to examine the relevance of biblical principles regarding the role and duties of teachers with the implementation of the professional code of ethics for Christian Religious Education teachers in Indonesia. Teachers are not only responsible for delivering academic knowledge but also serve as moral and spiritual role models whose words, attitudes, and actions significantly influence students’ faith development. This study uses a descriptive qualitative method through literature analysis, including the interpretation of James 3:1, ethical guidelines, and theological-pedagogical studies. The findings show that James 3:1 provides a strong warning for teachers to be cautious, responsible, and accountable in their teaching practices, as their judgment before God is greater. In conclusion, the ethics of Christian Religious Education teachers reflect their faith commitment in carrying out their responsibilities with integrity.

Sela Nur Amalia Suprapto; Zarisnov Arafat; Muhamad Abas

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

This study is based on the vulnerability of children as victims of sexual abuse, requiring strong juridical and procedural protection from the investigation stage to prevent revictimization and prolonged trauma. The research aims to evaluate the effectiveness of legal protections for child victims in Indonesia and assess how the principle of equality before the law ensures balanced justice for both victims and suspects. The method used is normative juridical research through library studies of primary, secondary, and tertiary legal sources, supported by interviews at the Women and Children Protection Unit (Unit PPA) of the Karawang Police Resort. Findings indicate that, normatively, Indonesia has a solid foundation through the 2025 Criminal Procedure Code, the Law on Witness and Victim Protection, the Child Protection Law, and Law No. 12 of 2022 on Sexual Violence Crimes, guaranteeing rights such as identity protection, expert accompaniment, and restitution. Practically, however, protection depends on adherence to cross-sectoral standard operating procedures, the involvement of certified female investigators, and coordination with institutions like the Regional PPA Unit, Social Services, and Correctional Guidance Office. The study concludes that restorative justice cannot be applied in child sexual abuse cases to protect the substantive rights of victims. Investigators face challenges in collecting psychologically affected testimony, limited eyewitnesses, and scarce evidence, resulting in incomplete protection. Therefore, strengthening formal judicial proceedings is essential to ensure justice for child victims.

Darina, Putri Evi; Nasseri, Jelly; Ridwan, Refki

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

The transfer of land rights through sale and purchase must be evidenced by a deed drawn up by a Land Deed Official (PPAT) as the basis for registration. However, in practice, land disputes may still arise even when the transfer has been formalized in a PPAT deed. This study aims to analyze the legal consequences of land rights transfer registration that leads to disputes, as well as the legal liability of PPAT for errors or negligence. This research employs a normative juridical method using primary, secondary, and tertiary legal materials. The approaches applied include statutory and conceptual approaches, with legal analysis conducted through grammatical, and systematic. The results indicate that errors or negligence in the preparation of deeds or registration process may result in the annulment of the sale and purchase deed, cancellation of the transfer registration, or the deed being declared legally invalid by the court. In such cases, PPAT may bear administrative, civil, and ethical liability in accordance with applicable laws and professional codes of conduct.

Arya Jalu Pananjung; Devi Dameriza; Sari Tiara; Rahmi Akhmal; Aidil Fernando

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP) marks a historic milestone in the reform of Indonesia's criminal law system. This study examines the fundamental changes from the old Criminal Code (Wetboek van Strafrecht) to the new National Criminal Code, focusing on the paradigm shift from retributive justice to restorative justice as a form of law enforcement reform. Using a normative juridical method with a statutory and comparative approach, the study analyzes the philosophical, structural, and substantive transformation embedded in the new Criminal Code. The findings indicate that the new Criminal Code introduces significant reforms including the adoption of the dualistic theory separating criminal acts from criminal liability, the recognition of living law, the expansion of criminal subjects to include corporations, the formulation of sentencing guidelines based on restorative principles, and the integration of Pancasila values as the moral foundation of the criminal law system. The case of corruption prosecution involving the Chromebook laptop procurement at the Ministry of Education illustrates the ongoing challenges of criminal law enforcement during this transitional period. This research concludes that the transition from the old to the new Criminal Code constitutes a comprehensive legal reform that transforms not only normative substance but also the fundamental paradigm of criminal law enforcement in Indonesia

Paulus S Deda; Immanuel Candra Irawan

JTI : Jurnal Teknologi dan Informatika 2026 STMIK Pesat Nabire

This research is motivated by the problem of inefficient manual recording of employee attendance at the Central Papua Provincial Bawaslu, which often causes errors and inaccurate attendance data. The main goal of the research is to develop a PHP and MySQL-based digital attendance system that is able to record attendance automatically, real-time, and integrated. The research methods include needs analysis, database and interface design, program code implementation, and system testing. The results of the study show that the digital attendance system developed has succeeded in facilitating the recording of entry times, exit times, and recapitulation of employee attendance with a higher level of accuracy than manual methods. The implications of the implementation of this system are increased administrative efficiency, ease of monitoring, and the provision of more valid attendance data to support fast and appropriate decision-making within the Central Papua Provincial Bawaslu. Thus, this digital attendance system can be a practical solution in improving the quality of human resource management in government agencies.

Dhestri Setia Sari; Mohammad Arifin Noor; Dwi Retno Sulistyaningsih

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Early Warning Score (EWS) is early detection instrument for predicting severity or worsening of a patient's condition. Therefore, nurses' compliance with the assessment is crucial. The goal is to reduce the incidence of code blues in general care units. Code blue is a procedure code used for conditions where a victim is found to be at risk of cardiac arrest or respiratory arrest. Methods: This study is a quantitative analytical survey, a form of research that examines the effects and risk factors. The study design was cross-sectional, examining the dynamics of correlation between dependent and independent variables. The number of respondents in this study was 150, drawn from a total sampling of the nurse population in general care units. The data obtained were subjected to statistical analysis using a non-parametric Chi-Square test. Results: Respondents, based on their level of compliance with the EWSS monitoring form, were mostly in the compliant category (94%), and most had an impact on the absence of code blues (94%) in the emergency risk group. Conclusion: There is a significant relationship between nurses' compliance in monitoring the completion of the EWSS and the occurrence of code blue in inpatient rooms (P-Value <0.05).

Ade Wahyu Permana; Dairani Dairani; Syahrul Ibad

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Tabuh Rah in Bali is part of a Hindu religious ceremony involving animal sacrifice to maintain harmony between nature and human life. In practice, it is often accompanied by tajen (cockfighting) involving monetary or valuable bets, potentially violating Article 303 of the Indonesian Criminal Code concerning gambling. This study examines the regulation of cockfighting as a criminal offense under Article 303 and the criminal liability of perpetrators of tajen within the context of the Tabuh Rah ceremony. The research employs a normative legal method using statutory and conceptual approaches. The findings indicate that cockfighting conducted as part of the Tabuh Rah ritual is permissible based on the Batur Agung Inscription (933 Saka) and the Batuan Inscription (944 Saka) without requiring official authorization. However, cockfighting conducted outside the ritual context and involving betting constitutes gambling in violation of the Criminal Code and Law No. 7 of 1974. Perpetrators may be held criminally liable for intentionally committing an unlawful act.

Mantasia Hasibuan; Parlaungan Gabriel Siahaan; Dewi Pika Lbn Batu; Ida Nurjana Tamba; Fariz Aditya +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the judge's considerations in rendering decisions in aggravated theft cases at the Medan District Court, with an emphasis on the balance between legal and non-legal aspects in realizing substantive justice. The issue of disparate sentencing that frequently arises is the main background of this study. The methods used are an integrated normative legal approach and an empirical legal approach. The normative approach is used to examine the provisions of Article 363 of the Criminal Code (KUHP) and the legal principles that govern the judge's considerations, while the empirical approach is carried out through direct observation of the trial process and analysis of the judge's decision. The results of the study indicate that the judge in case Number 1110/Pid. B/2025/PN Medan not only complied with legal aspects such as fulfilling the elements of the crime, evidence, and the application of the principle of legality, but also considered non-legal aspects such as the socio-economic conditions, age, and motives of the defendant. These considerations demonstrate the application of the principles of criminal individualization and proportional justice. In addition, the judge also considered moral values ​​and social benefits in his decision, which is in line with Gustav Radbruch's theory of three basic legal values: justice, legal certainty, and utility. This study concludes that the thinking patterns of judges at the Medan District Court reflect a shift toward substantive and restorative justice paradigms. It is recommended that the Supreme Court strengthen integrated sentencing guidelines to avoid disparities in sentencing and encourage the adoption of a rehabilitative approach for offenders with low economic motivations.

Raysah Afdila Fachriah; Nuzul Rahmayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

An agreement is a fundamental basis in civil law relations because it gives rise to rights and obligations for the parties who bind themselves. For an agreement to be valid, consent must arise from the free will of the parties without any defect of will as regulated in Articles 1320 and 1321 of the Indonesian Civil Code (KUHPerdata). In Indonesian legal practice, apart from classic defects of will such as coercion (dwang), mistake (dwaling), and fraud (bedrog), a modern form of defect of will has also developed, namely abuse of circumstances (misbruik van omstandigheden). Abuse of circumstances occurs when one party exploits the weak condition, dependency, or ignorance of the other party to obtain unfair advantage in an agreement. This research formulates the problems of how the concept of defect of will in abuse of circumstances is applied in the jurisprudence of Indonesian contract law and what are the legal consequences of abuse of circumstances in an agreement. The method used is normative legal research with a statutory approach and conceptual approach, as well as related legal literature. The conclusion of this research shows that abuse of circumstances is a modern form of defect of will recognized through doctrine and jurisprudence. The legal consequence is that the agreement can be annulled because the element of free consent is not fulfilled. This legal consequence provides protection for the aggrieved party and confirms that the principle of freedom of contract is not absolute, but is limited by good faith, propriety, and balance.

Ulfa Fatimah; Alex Prayoga Sidabutar; Jihan Aisyah Ramahdania; Dorlince O Hutapea; Parlaungan G Siahaan +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The crime of receiving stolen goods, as regulated in Article 480 of the Criminal Code (KUHP), is an offence that plays a crucial role in the continuation of the principal crime, particularly theft. Receivers provide a market for stolen goods, thereby indirectly encouraging perpetrators to continue their actions. This article aims to analyse the implementation of Article 480 of the KUHP in judicial practice, with a focus on proving the element of ‘knowing or reasonably suspecting’ that the goods purchased were obtained through criminal activity. This study uses a qualitative method with a case study approach through direct observation of a trial at the M. District Court. The observations show that the panel of judges successfully proved the defendant's guilt as a fence through a series of trial facts, such as the unreasonable purchase price, consistent testimony from the perpetrator of the theft, and the defendant's own admission that he had been suspicious. The judge's decision, which was lighter than the prosecutor's demands, also reflected considerations of substantive justice and humanity in addition to legal certainty. This study concludes that the effective enforcement of Article 480 of the Criminal Code in court plays an important role in breaking the chain of crime and providing a deterrent effect not only for the main perpetrators but also for those who participate in enjoying the proceeds of crime.

mutia, Mutia; Nona Dince, Maria; Yecci Noeng, Amanda

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.