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Faqihul Mukoddam; Ibnu Athoillah; Wira Adrina; Mochammad Isa Anshori

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

The adoption of holocratic leadership systems has become a crucial strategy for startups navigating market volatility, which demands organizational agility through the elimination of traditional hierarchies. This study aims to analyze the transformation of the Human Resource (HR) department's role within holocratic systems and its impact on HR efficiency in startup environments. Employing an integrative literature review approach, this research synthesizes various findings from reputable global and national journals published within the last five years to map the shifts in managerial functions. The results indicate that in structures devoid of conventional managers, the HR role transforms from a controlling authority into a system architect and governance facilitator that maintains compliance with the organizational constitution. HR efficiency is achieved through clear authority distribution within dynamic roles, transparent peer-to-peer feedback mechanisms, and the removal of slow bureaucratic coordination costs. The contribution of this research lies in the formulation of the "HR-as-a-Platform" conceptual model, which shifts the focus of management practices from personal supervision to systemic infrastructure optimization. The practical implications provide a guide for startup founders to re-engineer HR functions to support individual autonomy without sacrificing operational stability. This study confirms that the success of non-hierarchical organizations relies heavily on the integration of radical autonomy and robust digital protocols facilitated by the newly defined HR function.

Dela Laras Sati; Rahyono Rahyono; Hiro Sejati

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, small, and medium enterprises (MSMEs) constitute a pivotal pillar of local economic resilience in Bandar Lampung, particularly in the fashion, salon and beauty, and professional service sectors. Notwithstanding their considerable growth potential, many MSMEs continue to encounter structural constraints that impede business expansion, most notably limited entrepreneurial capability, restricted access to capital, and the suboptimal utilization of digital marketing. Against this backdrop, the present study aims to examine the partial and simultaneous effects of entrepreneurship training, capital access, and digital marketing strategy on MSME business expansion. This research employed a quantitative explanatory design with a cross-sectional approach. Data were collected from 100 MSME owners selected through purposive sampling from a population of 2,785 enterprises, and were analyzed using multiple linear regression with SPSS. The findings reveal that entrepreneurship training does not exert a statistically significant effect on business expansion (B = 0.000; p = 0.998), indicating that training, in isolation, has not yet been effectively translated into concrete growth-oriented business practices. By contrast, access to capital has a positive and significant effect (B = 0.263; p = 0.001), demonstrating that financial accessibility enhances operational scale and market development. More importantly, digital marketing strategy emerges as the most influential determinant of business expansion (B = 0.593; p < 0.001), confirming that digital platform utilization substantially strengthens market reach, customer engagement, and business competitiveness. Simultaneously, the three variables significantly affect MSME expansion (F = 34.061; p < 0.001), with an explanatory power of 51.6%. It can therefore be concluded that MSME expansion is primarily driven by the synergy of financial accessibility and digital market adaptation, while entrepreneurship training becomes meaningful only when effectively operationalized within business practice.

Kurratu'ayunina

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

Ibnu Septian, Wahyu; Antonius Edy Kristiyono; Prima Yudha Yudianto; Agus Prawoto; Wulan Marlia Sandi

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The steering gear is a vital component in ship operations, functioning to control the ship’s direction accurately. The reliability of this system highly depends on the performance of the hydraulic system, where the mechanical seal plays a key role in maintaining system pressure and preventing oil leakage. This study aims to identify the main factors causing mechanical seal damage and analyze its impact on the performance efficiency of the steering gear AHTS Logindo Stamina. Qualitative data were obtained through participatory observation and in-depth interviews with the second engineer. Meanwhile, quantitative data were gathered by measuring technical parameters such as oil pressure, operating temperature, and rudder movement time, which were then compared with SOLAS standards. This damage results in oil leakage through the mechanical seal gap, abnormal noise in the hydraulic system, and a significant decrease in working pressure of -25,86%. The operational impacts include the occurrence of steering gear failure alarms, decreased hydraulic efficiency of 25.87%, and the risk of system failure that could endanger ship maneuverability. This study recommends preventive maintenance through oil quality monitoring, environmental condition control in the steering gear room, and periodic mechanical seal replacement in accordance with operational standards to maintaining optimal steering system performance.

Achmad Zani Pitoyo; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Health-related SMEs in Indonesia have significant opportunities to enter international markets, but many businesses still face limitations in digital capabilities, innovation, and readiness for external markets. This study aims to examine the influence of digital transformation on the success of health-related SMEs in going international, both directly and through business innovation as a mediator. The study employs a quantitative approach using a cross-sectional survey design involving 200 owners or key managers of SMEs in East Java, selected via purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results indicate that digital transformation has a positive influence on business innovation and the success of going international. Business innovation also has a positive effect on internationalisation success and mediates the relationship between digital transformation and external market success. These findings confirm that digitalisation should not merely be understood as an operational tool, but as a strategic capability that must be integrated with product, process, marketing, and business model innovation. The research implications emphasise the importance of strengthening digital capabilities and business innovation to enhance the global competitiveness of Indonesian health-related SMEs.

Beny Rahman Hakim

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The development of information technology has become a primary pillar in enhancing corporate operational efficiency, where rapid and accurate data integration significantly determines business competitiveness. Case study in PT Gawi Anjung Bersama (GAB) revealed that the company is facing operational constraints because the management of delivery orders and invoices still relies on conventional office applications such as Microsoft Excel and Word. This procedure causes hurdles in data sharing among staff and results in low information security due to the absence of integrated access control settings. This research aims to design and develop the Gawi Anjung Bersama Information System (SIGAB), a web-based system implementing the CodeIgniter framework. The system is developed using Waterfall model, encompassing stages from analysis, design, and implementation to testing. The research flow starts with problem identification, primary and secondary data collection, and functional and non-functional requirements analysis. The system is designed using Unified Modeling Language (UML) modeling, specifically Use Case and Class Diagrams, as well as Entity Relationship Diagrams (ERD) for the database. The system interface is designed as wireframes on Figma web. This system separates access rights into three main actors namely owner, administrator, and staff, to ensure data security. Blackbox testing results, conducted after the system was hosted, indicate that all functional features operate as intended. The implementation of SIGAB is expected to optimize the management of delivery orders and invoices at PT GAB.

Velika Occalanie; Peter Peter; Henky Lisan Suwarno

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Food and beverage companies must maintain a robust capital structure to compete effectively amidst the intense pressures of globalization and achieve their strategic objectives. This study aims to examine the impact of profitability, asset structure, company size, and solvency on the capital structure of food and beverage firms listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index. This study uses an explanatory method with purposive sampling technique, where samples are determined based on companies that have completed financial reports during the research period and are indexed in LQ45. Data analysis was performed using t-tests and F-tests. The results show that profitability (ROA), asset structure, and company size (Ln Total Assets) do not have a significant partial effect on capital structure (DER), meaning that these three factors do not directly influence companies' decisions on the use of debt for financing. However, solvency (DAR) was found to have a significant effect on capital structure, indicating that a company's ability to meet its long-term obligations plays an important role in determining the level of debt used for operational financing. Simultaneously, the four independent variables had a significant effect on capital structure, meaning that all variables together contributed to influencing food and beverage companies' decisions in determining their financing strategies.

Winarto, Eko; Tanjung, Afriansyah

DINAMIKA HUKUM 2026 Universitas Stikubank

ABSTRACT Hospitals can be established by the Central Government, Regional Government, or the Community. Hospital management organized by the Government can apply the financial management pattern of BLU or BLUD. Hospital independence can be achieved through healthy business processes. The dual role of hospitals as public services and business entities. The commercial health sector is increasingly closely linked to the global health industry. Collaboration between BLU hospitals and private business entities is often manifested in KSO contracts. KSO contracts must contain legal principles (rechtbeginselen) which serve as basic norms and guidelines in the formation or creation of legal regulations. The principle of personality in KSO contracts is important to ensure the parties' performance is balanced. This study uses a normative or doctrinal legal research methodology by examining primary legal sources in the form of KSO contracts between BLU hospitals and private business entities, the Civil Code, and other material laws. A study was also conducted on secondary legal sources in the form of legal materials consisting of books or legal journals regarding legal principles, the views of legal doctrines, and the results of legal research. Keywords : Principle of Personality, Public Service Agency, Operational Cooperation Contract.

Akbar Nazaruddin; Albertus Juvensius Pontus; Agus Winarno; Tommy Trides; Lucia Litha Respati

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Slope stability studies are crucial in determining the sustainability and operational safety of mining activities. This research was conducted to analyze the correlation between rock porosity and Unconfined Compressive Strength (UCS) results, as well as the corrleations between Point Load Index (PLI) and Unconfoned Compressive Strength (UCS) results. These two correlations form the primary components of the study. Three types of rock were tested claystone, coal, and siltstone. The results of the study are as follows for the correlation between porosity and Unconfoned Compressive Strength (UCS), claystone yielded a coefficient of determination (R2) of 0.32 is classified as weak correlation, with the linear regression equation Y=-0.11X+6.98. Coal yielded an (R2) of 0.56 is classified a moderate correlation, with the equation Y=-1.98X+103.77. Siltstone yielded an (R2) of 0.86 is classified a strong correlation, with the equation Y=-0.38X+20.02. Regarding the correlation between Point Load Index (PLI) and Unconfoned Compressive Strength (UCS), claystone achieved an (R2) of 0.12 is classified a very weak correlation, with the linear regression equation Y=8.91X. Coal achieved an (R2) of -0.27 is classified a very weak correlation, with the equation Y=27.87X. Lastly, siltstone achieved an (R2) of -0.45 is classified a very weak correlation, with the linear regression equation Y=24,90X.

Cici Maisyaroh; Luthfi Acintya Kurniadewi; Fetty Ernawaty

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to examine how an online bajaj-based pick-up and drop-off service developed by a kindergarten is implemented. The bajaj application is considered an innovation in a community-based educational transportation system. The limitations of conventional pick-up and drop-off systems in providing optimal efficiency, transparency, and safety form the basis of this research. This study employed a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. The results indicate that the use of the online bajaj application improves service quality through features such as booking services, real-time location tracking,and notifications to parents, which enhance time efficiency, transparency, and a sense of security. Compared to commercial transportation services, the community-based service model allows for more controlled operational management. However, challenges such as low digital literacy among users, limited network infrastructure, and potential data security risks were also identified. Critically, this innovation contributes significantly to the development of the smart mobility concept in the education sector, although it still requires improvement in terms of system sustainability and user data protection.

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Arnelita Ayu Az-zahwa; Herdiani Romadhona; Annisa Aulia Rahmah; Blezend Syahrira Rona Maynando; Yesha Verlita Evelin +3 more

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

Siti Rahmadani; Yoga Prastiyo; Rania Shabira Aryani; Mochammad Isa Anshori

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The global rise in life expectancy toward the 100-year threshold has accelerated the emergence of the silver economy, significantly affecting organizational leadership structures, particularly in terms of succession stagnation risks and potential loss of institutional knowledge. This study aims to develop a comprehensive longevity leadership strategy to manage senior leaders and optimize leadership succession in the context of demographic transition. The research employs an integrative literature review with thematic analysis of reputable international and national journal articles published within the last five years. The findings reveal that effective longevity leadership strategies emphasize repositioning senior leaders from operational roles to strategic mentors through knowledge-sharing mechanisms and phased retirement approaches. Furthermore, successful succession in an aging workforce depends on role flexibility and the establishment of new psychological contracts that recognize and value the wisdom of senior leaders. This study contributes theoretically by proposing a dynamic succession model that bridges intergenerational gaps. Practically, it offers guidance for human resource practitioners in designing age-inclusive retention strategies and leadership transition policies.Overall, the proposed strategy supports organizational stability while fostering sustainable innovation through the optimal utilization of senior human capital.

Cut Risma Fandira; Zuraidah Zuraidah; Rusnaidi Rusnaidi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

Giawa, Erniman; Palupiningtyas, Dyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

Taufiq, Achmad; Lubis, Junaidi; Indrayani, Leni; Maria, Juliya

DINAMIKA HUKUM 2026 Universitas Stikubank

Organized cross-border crimes that deprive human rights, namely the Crime of Trafficking in Persons (TPPO), often use population migration routes as the main entry route. This research seeks to review how criminal law is applied to trafficking perpetrators who take advantage of immigration access, as well as uncover the obstacles that arise when law enforcement is carried out in the area of the Class II Immigration Office of TPI Belawan. This study adopts an empirical juridical approach with a qualitative analysis framework. Information collection was carried out through the review of regulatory documents and in-depth discussions with officials at the Class II Immigration Office of TPI Belawan. The research findings indicate that enforcement efforts against trafficking cases in the Belawan operational area rely on Law No. 21 of 2007 concerning the Eradication of Trafficking and Law No. 6 of 2011 concerning Immigration. It was identified that the modes of violation that often occur are falsification of travel documents and the abuse of residence permits to facilitate the sending of illegal migrant workers abroad. Significant obstacles faced include challenges in proving criminal elements, disconnection of the perpetrator network, and lack of synergy between law enforcement agencies in the port area. In closing, improving immigration surveillance capabilities and strengthening partnerships are important means to reduce the threat of human trafficking through the sea route in the Belawan area.

Maria Silvana Mariabel Carcia; Anjeliana Grengan; Yunita Densiana; Plasidius Yulianus Aldiyano

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The tourism industry's rapid growth has intensified competition in the accommodation sector, making human resource (HR) quality a decisive factor in guest house service excellence. This study examines the competitive HR characteristics of Rumah Tamu Romana in Kewapante District, Sikka Regency, based on direct field observation. Five key indicators were assessed: competence, adaptability to change, innovation and creativity, integrity and work ethics, and communication skills. Results indicate that staff demonstrate adequate operational knowledge and consistent adherence to standard operating procedures. However, gaps remain in digital technology adoption, particularly online booking systems. Adaptability is satisfactory, supported by open internal communication. Innovation potential exists in room decoration and independent problem-solving. Integrity and discipline stand out as the strongest indicators, with high attendance and guest privacy protection. Communication skills are effective for domestic guests, with basic English competency for international visitors. The study recommends structured training programs, innovation forums, mentoring, and institutional partnerships to develop more competitive HR capabilities.

Ryan Rudyarta; Dodi Sugianto

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The role of ports as crucial nodes in the global supply chain positions the maritime sector as one of the most dynamic industries worldwide. This research analyzes the strengthening of business law support maritime sector integration to enhance port operational efficiency and the role of business law instruments in realizing the principle of fair competition within ports. This research employs a normative legal approach focusing on the study of existing legal norms and regulations governing port management and maritime integration. The strengthening of business law in the maritime sector plays a crucial role in improving port operational efficiency. A strong and well coordinated business law framework will create ports that are more efficient, competitive, and adaptive to the changing demands of the global market. Several key principles must be developed. First, rules on information disclosure and accountability to ensure transparency in port governance. Second, prohibitions against abuse of dominant positions and oversight of vertical integration to prevent anti-competitive practices. Third, clear contractual norms and governance structures for public private partnerships (PPP), including proportional risk-sharing mechanisms to ensure fairness and efficiency in infrastructure development. Fourth, multi-level governance alignment across national and regional authorities to prevent incentive distortions.

Narendra Raffee Riady; Mufidah Mufidah; Tigor Wilfritz Soaduon Panjaitan

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

Martial arts training centers are essential facilities that support the technical, physical, and mental development of athletes. This study aims to identify the facility requirements and architectural design criteria for martial arts training centers in Surabaya. A qualitative descriptive method was employed, utilizing literature reviews, field observations, and interviews with relevant stakeholders. The findings indicate that the required facilities include a main training area, supporting spaces, and operational support facilities, all of which must be designed in accordance with the specific characteristics of each martial art discipline. Furthermore, the implementation of appropriate zoning systems and design criteria—such as flexibility, safety, comfort, and functional integration—plays a significant role in enhancing the effectiveness of the training environment. Properly designed facilities not only accommodate diverse training needs but also contribute to optimizing athlete performance. Therefore, a comprehensive architectural approach is necessary to ensure that martial arts training centers can function efficiently and sustainably in supporting long-term athlete development.

Mariana Dewi Sartika Mbu; Kristianus Jago Tute; Elvira Esperanza Sala

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.