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This study examines the effectiveness of the SIM Nasional Presisi (SINAR) application in facilitating the renewal of driver’s licenses at the Driver’s License Administration Unit (SATPAS SIM) of Polda Metro Jaya, DKI Jakarta. The SATPAS is responsible for managing and issuing driver’s licenses, and recent technological advancements have enabled a transformation of the renewal process from an in-person service to an entirely online platform via the SINAR application. This innovation eliminates the need for applicants to physically visit the SATPAS office, offering greater accessibility and efficiency. The research adopts a qualitative descriptive approach, with data gathered through observation, structured interviews with relevant stakeholders, and documentation analysis. Campbell’s (1989) Program Effectiveness Theory serves as the analytical framework, utilizing five evaluation indicators: (a) program success, (b) program target determination, (c) program satisfaction, (d) input and output levels, and (e) overall goal achievement. Findings reveal that the SINAR application effectively integrates the issuance and renewal processes by connecting directly to the Korlantas Polri SIM Data Center. This integration ensures seamless verification and processing of applications. The program has achieved its intended targets, particularly in meeting public needs for a fast, accurate, and convenient service. The shift to online renewals has significantly reduced processing time and logistical burdens for applicants, contributing to a notable increase in the number of SIM renewals in 2023 compared to previous years. Furthermore, user feedback indicates high satisfaction levels, largely due to the convenience of remote access, the clarity of procedural instructions, and the reliability of the application’s features. Despite minor technical challenges, the overall implementation of the online SIM renewal service at SATPAS Polda Metro Jaya is deemed highly effective.

This community service program aims to promote learning transformation through the implementation of Augmented Reality (AR) based on Indonesian folklore at SMP Stella Matutina, Salatiga. The activity was conducted collaboratively by lecturers from the fields of Human Resource Management and English Education, involving teachers and 89 students from grades VII and VIII. The program integrated local wisdom and digital innovation in the form of interactive learning media to enhance students’ cultural literacy and learning motivation. The implementation method included needs assessment, development of bilingual AR content (Indonesian–English), teacher training, and classroom application. The results indicated increased student engagement, improved teacher skills in educational technology, and enhanced student awareness of cultural preservation. Folklore-based AR media proved to be an effective and sustainable strategy for developing contextual and innovative educational human resources

This community service activity aims to enhance the understanding of spatial perspectives in legal permitting processes among urban property developers. The main issue identified is the lack of knowledge regarding zoning and spatial planning, which often leads to permit rejections or illegal developments. The program was implemented through public education, technical training, and simulations using digital zoning maps. Evaluation results showed an average increase of 31.6 points in participants’ understanding from pre-test to post-test. Furthermore, over 70% of participants were able to access zoning portals and began drafting permit documents in accordance with the spatial plan. This program contributes to building legally aware developer communities, supporting orderly urban spatial planning, and promoting sustainable and participatory development.

Indonesia has vast mangrove forest potential with high biodiversity and great ecological benefits. One of the developing management approaches is community-based mangrove ecotourism which not only emphasizes economic aspects but also environmental conservation. This study aims to analyze the involvement of local communities in mangrove ecotourism management and its impact on mangrove forest conservation in Indonesia. The method used is literature analysis with a descriptive-qualitative approach to ten studies published in the last 5-10 years. The results of the analysis show that active community participation in planning, implementing and evaluating the management of ecotourism areas contributes significantly to the sustainability of mangrove ecosystems. Despite the challenges of unequal capacity and strategic roles, this study confirms that community involvement is an important pillar in the success of community-based conservation. Thus, a collaborative approach between the community, government, and other stakeholders needs to be continuously strengthened to support ecotourism as well as mangrove conservation.

This research is entitled "The Role of Maneleo in Conflict Resolution in East Busalangga Village, Northwest Rote District, Rote Ndao Regency". The main focus of this research is to examine in depth the role of Maneleo, which is the term for the highest tribal chief in the traditional social structure in East Busalangga Village, in resolving conflicts that occur within the community. Each leo or tribe in this village has its own social structure, with the highest layer called mana leo (leo mane), who holds the highest authority in customary decision-making. The purpose of this research is to determine the role of Maneleo in resolving conflicts according to customary law in East Busalangga Village. The research uses a descriptive method with a qualitative approach, so that it is able to describe the real conditions in the field based on data obtained from interviews, observations, and documentation. The results of the study indicate that Maneleo has a central role in the conflict resolution process. Although the village head, traditional head, and community leaders are involved in the mediation and discussion process, the final decision remains in the hands of Maneleo. Their roles include mediation (compromise), unifying conflicting communities (unifying), and preserving customary and cultural values (adat/budaya). With a deep understanding of customary norms and social conditions, Maneleo are able to resolve conflicts peacefully, maintain harmony, and prevent divisions within the community. This research confirms that Maneleo are not merely symbols of customary leadership, but key figures in maintaining local social and cultural stability. This role also demonstrates that customary-based conflict resolution mechanisms remain highly relevant in rural communities, particularly in the Rote Ndao region.

This research is motivated by the suboptimal strategy of the Pangandaran Regency Tourism and Culture Office in supporting sustainable tourism development. Several problems identified include the lack of optimal management of facilities and infrastructure, such as waste management, and inadequate transportation facilities. Furthermore, tourism promotion has not been carried out in a sustainable and measurable manner, compounded by the absence of a Regional Promotion Agency. Human resources (HR) in the tourism sector also still lack a comprehensive understanding of the concept of sustainable tourism, which is a major challenge in implementing this policy effectively. The purpose of this study was to determine the strategies implemented by the Pangandaran Regency Tourism and Culture Office in developing sustainable tourism. The method used was descriptive qualitative with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of government elements, communities, and tourism business actors. The results showed that the strategies implemented by the Pangandaran Regency Tourism and Culture Office encompass four dimensions of strategic management: environmental monitoring, strategy formulation, strategy implementation, and evaluation and control. However, the strategies that have been implemented have not been optimal. Several efforts have been made, including increased training based on local potential, technology education, the formation of promotional groups, and regular activity evaluations. However, major challenges remain: strengthening coordination between various stakeholders and improving natural resource management and more environmentally friendly supporting facilities. This study illustrates the need for strategic and policy adjustments to optimize sustainable tourism development in Pangandaran Regency, with a focus on increasing understanding and involvement of the community and businesses, as well as optimizing infrastructure and promoting more planned and measurable initiatives.

This community service activity was conducted in Sawahan Hamlet, Mojotengah Village, Kedu District, Temanggung Regency, with the primary objective of enhancing the health and productivity of sheep through the introduction and production of mineral block molasses as supplementary feed. Mineral block molasses is a nutrient-rich feed supplement designed to meet the mineral requirements of ruminants, particularly sheep, which are often not fully met by conventional forage. The program was implemented using a participatory method, beginning with a lecture session that provided theoretical knowledge regarding the benefits, composition, and formulation of mineral block molasses. This was followed by an interactive discussion session in which participants, mainly local sheep farmers, were encouraged to share challenges and constraints they face in livestock feeding management. The facilitators then provided practical problem-solving approaches tailored to the local context. The final stage involved a hands-on demonstration of the step-by-step process of producing mineral block molasses, enabling participants to observe and practice directly. The results of this activity showed that participants not only gained new knowledge about the nutritional importance of mineral supplementation but also developed the practical skills necessary to independently produce mineral block molasses for their livestock. This is expected to improve feed efficiency, promote better animal health, and increase livestock productivity. Furthermore, the activity fostered community awareness of sustainable livestock management practices and the economic benefits of producing feed supplements locally. In conclusion, this program successfully empowered the local farming community with both theoretical and practical competencies in mineral block molasses production, contributing to improved livestock performance and farmer welfare. The continuation of such initiatives is recommended to ensure long-term adoption and optimization of livestock feeding practices in the region.

This community service activity was conducted in Sawahan Hamlet, Mojotengah Village, Kedu District, Temanggung Regency, with the primary objective of enhancing the health and productivity of sheep through the introduction and production of mineral block molasses as supplementary feed. Mineral block molasses is a nutrient-rich feed supplement designed to meet the mineral requirements of ruminants, particularly sheep, which are often not fully met by conventional forage. The program was implemented using a participatory method, beginning with a lecture session that provided theoretical knowledge regarding the benefits, composition, and formulation of mineral block molasses. This was followed by an interactive discussion session in which participants, mainly local sheep farmers, were encouraged to share challenges and constraints they face in livestock feeding management. The facilitators then provided practical problem-solving approaches tailored to the local context. The final stage involved a hands-on demonstration of the step-by-step process of producing mineral block molasses, enabling participants to observe and practice directly. The results of this activity showed that participants not only gained new knowledge about the nutritional importance of mineral supplementation but also developed the practical skills necessary to independently produce mineral block molasses for their livestock. This is expected to improve feed efficiency, promote better animal health, and increase livestock productivity. Furthermore, the activity fostered community awareness of sustainable livestock management practices and the economic benefits of producing feed supplements locally. In conclusion, this program successfully empowered the local farming community with both theoretical and practical competencies in mineral block molasses production, contributing to improved livestock performance and farmer welfare. The continuation of such initiatives is recommended to ensure long-term adoption and optimization of livestock feeding practices in the region.

This community service project aims to improve the quality of street lighting around the Waringin Tunggal Studio, located in Soneyan Village, Pati Regency. As part of efforts to improve community comfort and safety, this project focuses on addressing the issue of inadequate lighting that can impact community activities, particularly at night. Inadequate lighting around the studio creates discomfort and reduces the sense of security for both studio users and the local community. The project began with a thorough inspection of the lighting conditions around the studio. The next step was to design technical solutions to improve the existing lighting system, including increasing the number of lamps and using more efficient types of lamps in terms of energy consumption and light distribution. Furthermore, good collaboration with village officials and other relevant parties was crucial for the smooth implementation of this project. The improvement process was carried out with a focus on energy efficiency and durability, ensuring long-term benefits. The results of this project showed a significant improvement in the quality and coverage of lighting around the Waringin Tunggal Studio. This improvement not only increased comfort but also increased the sense of security for studio visitors and the surrounding community. Access to the studio at night has become easier and safer, positively impacting the arts and cultural activities held there. A post-event evaluation showed increased community participation in the studio's evening events. This success demonstrates that improved lighting can encourage community participation in community activities. Going forward, it is hoped that this activity can be enhanced by utilizing renewable energy, such as solar power, to ensure optimal lighting even during power outages, thus ensuring the desirability of this activity in the future.

Environmental character education from an early age is a strategic step in developing a generation that cares about the natural world. Instilling this value is crucial in concrete ways so that children can understand and directly experience the benefits of protecting the environment. One effort undertaken is through a simple hydroponic learning activity involving children from TKS Kartika V 16. The activity was held once at the Samarinda State Agricultural Polytechnic with the support of lecturers as resource persons. Through a hands-on learning method, the children were introduced to how to grow lettuce and bok choy using a simple hydroponic system. The learning process included an introduction to tools and materials, an explanation of the planting stages, and plant care. Observations throughout the activity showed high enthusiasm among the children. They were actively involved, from preparing the planting medium, planting the seeds, to providing air and nutrients to the plants. This activity fostered a sense of care and responsibility for the plants they grew themselves. Furthermore, the children's fine motor skills were also demonstrated through activities such as arranging the planting medium, sowing the seeds, and assembling the hydroponic equipment. This activity not only developed individual skills but also taught social values such as cooperation and mutual assistance. Children learn to work in groups, help each other, and appreciate each other's roles in the planting process. This hands-on, hands-on approach has proven effective in strengthening environmental awareness in a fun and contextual way. Therefore, environmental education through hydroponics can be a practical, inspiring, and easy-to-implement learning medium for young children, while also serving as a concrete example of how character education can go hand-in-hand with the introduction of environmentally friendly technologies.

Punitive populism is a political-legal phenomenon that replaces legal rationality and corrective justice with a rhetoric of power that negates the protection of human rights and the rehabilitative function of the criminal justice system. In this context, criminal policy tends to be characterized by a repressive approach that prioritizes symbolic punishment for short-term political legitimacy. Social polarization further strengthens the destructive power of punitive populism by making the issue of crime a symbolic instrument in identity conflicts, thereby losing its autonomy and submitting to an emotional, majoritarian logic. This study aims to analyze how punitive populism, as a product of the interaction between populist logic and social polarization, results in the erosion of the basic values of modern law, particularly the principles of proportionality, legal certainty, and human rights protection. Furthermore, this study also identifies structural barriers that hinder efforts to curb its expansion in criminal policy. The study uses qualitative methods with a conceptual approach. Data were obtained through library research of academic literature, legal documents, and policy analysis, then processed using qualitative analysis techniques and presented descriptively. The research findings show that punitive populism has shifted the orientation of criminal policy from a paradigm of justice and rehabilitation to a logic of punishment that is reactive to public emotional distress. The mass media, particularly within a polarized information ecosystem, plays a role in shaping distorted perceptions of crime, thereby reinforcing public demands for harsh and immediate policies. This situation creates legal vulnerability to political instrumentalism, threatens the principle of the rule of law, and deepens social exclusion of vulnerable groups. To address this, strategic steps are needed, including limiting fear-based political rhetoric, strengthening independent legal institutions, and rebuilding a criminal law paradigm based on substantive justice, inclusivity, and respect for human rights.

Introduction the management of expired drugs is an important part of the hospital's pharmaceutical logistics system to ensure the safety of patients, staff, and to protect the environment. The purpose of this study is to evaluate the implementation of procedures for returning expired drugs to the manufacturer or pharmaceutical company, as well as to examine the expired drug disposal system, particularly the methods of direct disposal to the Final Disposal Site (TPA) and open burning at RSUD Mohammad Natsir Solok. However, the implementation in the field has not been entirely effective. The method used in this study is a qualitative descriptive approach, with data collection techniques including observation, interviews, and documentation. The approach involved several informants who were directly involved in pharmaceutical logistics management in order to obtain in-depth and relevant data. The results of the study show that the hospital has not carried out expired drug destruction using the methods of direct disposal to the TPA or open burning. No clear information or official documentation was found regarding the use of these two methods. Informants stated that even if such methods were used, they occurred in the past and were not formally documented. The conclusion of this study is that open burning and direct disposal to the TPA have not become part of the expired drug management system at RSUD Mohammad Natsir Solok. The recommendation of this research is the development of clear operational procedures and increased staff awareness regarding the importance of safe and standard-compliant pharmaceutical waste managemen

This study aims to examine the influence of self-efficacy and learning environment on learning outcomes, with learning motivation as a mediating variable, among students of SMK Negeri 44 Jakarta. Employing a quantitative approach with a survey method, the research involved a population of 175 students, all of whom were included as the sample through a total sampling technique. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The analytical procedures encompassed measurement model analysis, structural model analysis, and hypothesis testing for both direct and indirect effects.The findings reveal a positive and significant direct effect of self-efficacy on learning outcomes, indicating that students with higher confidence in their abilities tend to achieve better academic performance. Similarly, the learning environment was found to have a positive and significant direct effect on learning outcomes, suggesting that supportive academic surroundings contribute meaningfully to student achievement. However, the study found no significant direct effect of learning motivation on learning outcomes, nor any significant mediating role of learning motivation in the relationships between self-efficacy and learning outcomes or between learning environment and learning outcomes. These results imply that while self-efficacy and a conducive learning environment are key determinants of academic success, the role of learning motivation as an intervening variable may not be as substantial in this context. The absence of mediation suggests that motivation alone may not bridge the gap between personal and environmental factors and actual academic performance. This study contributes to educational research by providing empirical evidence on the complex interplay between psychological, environmental, and motivational factors influencing student achievement, highlighting the need for educators to strengthen both self-belief and learning conditions to optimize outcomes.

Advances in digital technology have brought significant changes to various aspects of life, including socio-economic activities such as arisan (social gathering). Arisan, which was previously conducted conventionally, has now begun to transform into online arisan. This change offers several advantages, including ease of access, reduced time constraints, and a wider range of participation. However, behind this convenience, an equally important challenge lies the lack of regulation and oversight of online arisan practices, which are prone to legal threats. This study aims to examine the urgency of creating written agreements in the implementation of online arisan and examine their legal force as a form of legal protection for the actors, both organizers and members. Using a normative juridical method through a regulatory-statutory approach and case studies, this study emphasizes the importance of legal validity in civil relations formed through online arisan. Data were obtained through observation, interviews, and documentation, which were then analyzed through a process of data reduction, presentation, and drawing conclusions. The results of the study indicate that written agreements in online arisan have legally binding force as long as they meet the requirements for a valid agreement according to Article 1320 of the Civil Code. The existence of a written agreement can increase legal certainty, strengthen the legal standing of the parties, and serve as valid evidence in the event of a breach of contract. Therefore, creating a written agreement is crucial to avoid losses and strengthen legal protection in online arisan (social savings and credit) practices. Furthermore, a written agreement also reflects the good faith of the parties in carrying out their commitments professionally and responsibly. This serves as an important foundation for building trust and creating a transparent and accountable online arisan system. Therefore, it is recommended that every online arisan participant create a clear written agreement and have it notarized to strengthen its legality.

Indonesia is one of the countries with a high rate of hoax news dissemination in the world, particularly through social media, which has a wide reach and high speed of information distribution. This phenomenon poses serious challenges to information literacy and the quality of democracy, requiring collective efforts to address it. One emerging initiative is citizen journalism conducted through the Instagram account TurnBackHoax.id, managed by the Indonesian Anti-Slander Society (MAFINDO). This study aims to identify the elements of citizen journalism developed by this account in preventing the spread of hoax news. The research method used is descriptive qualitative, with the primary data source being posts on the TurnBackHoax.id Instagram account. Data were analyzed to uncover the roles, processes, and strategies used by the account managers. The results show that the account managers are ordinary citizens who are members of MAFINDO, not professional journalists, but have received training in identifying and verifying suspected hoax information. They utilize reports from the public, source tracing, and digital verification techniques to determine the authenticity of news. The TurnBackHoax.id account actively publishes its findings on social media, complete with explanations and evidence to confirm whether information is factual or hoax. Research findings indicate that identified hoaxes cover a wide range of areas, including social, cultural, political, and economic issues. This activity reflects the practice of citizen journalism, which positions the public as active subjects in the production and distribution of accurate information. In conclusion, TurnBackHoax.id plays a significant role in building a healthy information ecosystem in Indonesia. This initiative demonstrates that active citizen participation in journalism can be an effective strategy to reduce the spread of hoaxes, improve digital literacy, and strengthen community resilience to disinformation.

Perkembangan produktivitas tenaga kerja Indonesia menunjukkan tren positif dalam beberapa tahun terakhir, di mana pada periode 2018–2022 produktivitas meningkat sebesar 4,8% dengan capaian tertinggi pada tahun 2022 mencapai Rp86,55 juta per pekerja per tahun. Potensi kelautan dan perikanan yang besar menjadi salah satu modal penting dalam mendorong pertumbuhan ekonomi nasional. Proyeksi pertumbuhan Produk Domestik Bruto (PDB) Indonesia pada tahun 2025 diperkirakan berada pada kisaran 4,9% hingga 5%, yang didorong oleh belanja publik yang terarah serta peningkatan investasi di berbagai sektor strategis. Pada tahun 2024, jumlah lapangan kerja diperkirakan mencapai 144,64 juta orang dengan pertumbuhan lapangan kerja baru yang berkontribusi terhadap penurunan tingkat pengangguran. Indeks Pembangunan Manusia (IPM) mengalami peningkatan dari 71,92 pada tahun 2023 menjadi target 72,51 pada tahun 2025, yang mencerminkan perbaikan kualitas pendidikan, kesehatan, dan standar hidup masyarakat. Rasio Gini, sebagai indikator ketimpangan pendapatan, menurun menjadi 0,380 pada akhir tahun 2024, menunjukkan peningkatan pemerataan pendapatan. Dari sisi pelayanan kesehatan, data alokasi BPJS Kesehatan pada tahun 2024 mencatat 102,8 juta data sampel yang tersedia, mencerminkan cakupan layanan kesehatan yang luas. Sementara itu, dari sisi fiskal, total penerimaan pajak dalam APBN 2024 diperkirakan mencapai Rp2.309,86 triliun dengan realisasi sementara sebesar Rp869,50 triliun, di mana penerimaan pajak termasuk pajak penghasilan dan pajak pertambahan nilai menunjukkan tren peningkatan dalam beberapa tahun terakhir. Belanja negara diperkirakan mencapai Rp3.325,12 triliun yang diharapkan mampu mendukung pemerataan dan keberlanjutan pembangunan nasional.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

This study aims to investigate the influence of Accounting Information Sistem (AIS) adoption on managerial performance within transportation companies listed on the Indonesia Stock Exchange (IDX) over the period 2017–2023. The adoption of AIS is assessed using three key financial indicators: net income after taxes, working capital, and total assets. Managerial performance is measured through Return on Equity (ROE), which reflects the company’s efficiency in generating profit from shareholders’ equity. 

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

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.