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Amanda Oktavira Br Tarigan; Oktarini Khamilah Siregar

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research approach used in this study is qualitative descriptive, aiming to provide a clear and systematic description of the existing conditions related to village financial management. This research was conducted in Serba Jadi Village, Sunggal Subdistrict, Deli Serdang Regency, as a case study to understand the implementation of financial management at the village level. The type of data used in this study is secondary data obtained from official village documents, reports, and other relevant administrative records. Data collection techniques include observation and documentation, which were carried out to ensure the accuracy and completeness of the information analyzed. The data analysis technique employed is descriptive research, which functions as a systematic method of thinking or review to describe, interpret, and present conditions that occurred during the research period. The analysis focuses on assessing financial performance using efficiency and effectiveness indicators. The results of the study indicate that the Efficiency Ratio shows the financial management of Serba Jadi Village falls into the category of inefficient, reflecting the imbalance between costs incurred and outputs achieved. Meanwhile, the Effectiveness Ratio demonstrates that the financial management of Serba Jadi Village is categorized as effective, indicating that revenue targets and planned objectives were generally achieved despite efficiency limitations.

Fajriyah Lutfiyatul Hikmah; Eva Hany Fanida; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in judicial institutions is aimed at improving transparency, efficiency, and legal certainty for the public. One of the main instruments in the digitization of the judiciary in Indonesia is the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), which functions as a means of case administration as well as a medium for public information disclosure. Although SIPP is considered to be running well from an administrative perspective, its effectiveness from the point of view of service users, particularly in providing information on court schedules, still shows limitations in its practical use. This study aims to analyze the effectiveness of SIPP in providing information and certainty regarding court schedules for service users at the Surabaya Class IA Special District Court. This study uses a qualitative approach with a descriptive research type. Data was obtained through in-depth interviews with service users and court officials, observation, and review of documents and system data. The analysis was conducted using the Socio-digital effectiveness framework, which focuses on three dimensions, namely user experience, citizen engagement, and public value, to examine the relationship between digital systems, user experience, and the social meaning of public judicial services. The analysis shows that the SIPP has been quite effective in providing access to court schedule information at the administrative level. This effectiveness is reflected in the openness of information access, which can be used by the public without special authentication. However, at the level of practical use, there are still limitations in terms of timeliness and consistency of information updates when there are delays or changes to the court schedule. This affects the user experience in planning attendance and shapes perceptions of the reliability of the digital information provided by the court.

Nimrod Renda Dadi; Stefanus D.I. Mau; Alexander Adis

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

The management of village development program archives plays a vital role in supporting effective, transparent, and accountable village governance. However, in many villages, including Kalembu KanaiKa Village in Wewewa Barat District, archive management is still conducted conventionally without the support of a structured information system. This condition creates several challenges, such as difficulties in accessing data, low administrative efficiency, and weak documentation and accountability of village development activities. Therefore, this study aims to examine the development of an information system for managing village development program archives based on local conditions and needs. The research seeks to identify the actual condition of archive management, analyze constraints faced by village officials, and formulate directions for developing an appropriate archive management information system in Kalembu KanaiKa Village. This study employed a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and document analysis involving village officials responsible for archive management and development program implementation. The results reveal that archive management has not been optimal due to limited human resources, inadequate facilities, and minimal use of information technology. Despite these limitations, village officials show readiness and willingness to adopt a simple and user-friendly archive management information system tailored to the village’s social and institutional capacity. These findings indicate that the development of archive information systems requires not only technical solutions but also attention to social, institutional, and capacity-building aspects.

Lailatul Fadiyah; Eva Hany Fanida; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The use of information technology is a crucial element in improving the effectiveness of village government administration. One implementation of e-government at the village level is the use of the Village Apparatus Information System (Sipede) as a medium for managing village apparatus data. This study aims to analyze the effectiveness of Sipede's implementation in supporting village apparatus data management in Candi District. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, and system document reviews. Data analysis was conducted using the Agile Response in E-Governance framework, which includes nine effectiveness indicators: Ease of Use, Usefulness, System Quality, Technology Mindfulness, Software Reliability, Communication Transparency, Trust, Collaboration Efficiency, and Traceability. The results show that Sipede is quite effective in improving data accuracy, information integration, and coordination between government agencies. This effectiveness is evident in the ease of use of the system, the clarity of the workflow, and the level of apparatus trust in the data generated. However, the use of Sipede still faces obstacles in the form of limited system access and suboptimal usage practices. Therefore, efforts are needed to develop systems and increase user capacity to support more accountable and sustainable village apparatus administrative governance.

Jian Richard Mylano; Imanuel Wellem; Nunsio Handrian Meylano; Richardus Muga

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This final report aimed to analyze the service quality gap in ship agency services in determining customer satisfaction levels at PT Maumere Bahari Express. The study was conducted as part of the Merdeka Belajar Kampus Merdeka (MBKM) internship program using a qualitative descriptive approach. Data were collected through interviews with management, employees, and service users (ship crew), direct observation of service processes, and company document review. The analysis was carried out based on the service quality gap model, which includes gaps between customer expectations and management perceptions, management perceptions and service quality specifications, service specifications and service delivery, service delivery and external communication, as well as the gap between expected service and service received by customers.. The results showed that several service gaps still existed in the services, particularly related to administrative speed, clarity of information, service operational standards, as well internal coordination and communication. These gaps affected the level of customer satisfaction, which had not yet been optimal. Therefore, PT Maumere Bahari Express needed to make improvements through strengthening management commitment to service quality, refining standard operating procedures, and enhancini internal and external communication systems in order to improve customer satisfaction sustainably..

Nurhaliza Mutiara Jauhari; Nurmayani Nurmayani; Agung Budi Prastyo

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

Public service in the transportation sector plays a strategic role in ensuring public safety and comfort, particularly through roadworthiness testing (Kir) for public transportation. This study aims to analyze the implementation of public services in roadworthiness testing at the Bandar Lampung City Transportation Agency and to identify the factors influencing its service quality. The research employs a qualitative approach, with data collected through interviews, observations, and documentation. The results indicate that the roadworthiness testing has been implemented systematically in accordance with statutory regulations, covering the stages of registration, technical inspection, result determination, and administrative completion. The application of technical inspections and on-field safety inspections (ramp checks) demonstrates the local government's commitment to improving public service quality and transportation safety. However, the implementation still faces several obstacles, including technological system disruptions, long waiting times, limited testing facilities and infrastructure, and a lack of understanding among some service users regarding the importance of roadworthiness. This study concludes that enhancing public services in roadworthiness testing requires strengthening the service systems, increasing human resource capacity, and raising public awareness to ensure services operate more effectively and remain oriented toward the public interest

Afif Syarifudin Yahya

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study investigates the influence of Apparatus Competency and Information Systems on Community Political Participation in the Local Government Head Election during the COVID-19 pandemic era in Karawang Regency. The COVID-19 pandemic has posed significant challenges to democratic processes, particularly in maintaining voter participation while ensuring public health safety. Employing a mixed-methods approach combining quantitative and qualitative data with Structural Equation Modeling (SEM) analysis, this research analyzed data from 263 respondents across various election administrative units. The results indicate that: (1) Apparatus Competency does not have a significant positive effect on Community Political Participation (T-value = 1.01 < 1.96); (2) Information Systems have a significant positive effect on Community Political Participation (T-value = 2.78 > 1.96; path coefficient = 0.67). The combined contribution of both variables explains 76% of the variance in political participation. From these findings, the study proposes the Skills Democracy Model, emphasizing that digital information skills and organizational experience are critical determinants of democratic participation quality during pandemic conditions. These findings have significant implications for election governance reform and e-democracy development in Indonesia.

Wihelmina Beatris; Imanuel Wellem; Paulus Juru

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to analyze the role of the secretariat in maximizing office administrative service funtions within the secretariat division of the departement of trade, industry, and cooperatives and SMEs of sikka regency. This research used a qualitative approach with data colletion techniques including interviews, observations, and document studies. The key informant in this research was the head of the secretariat division. Data analysis was conducted interactively through the stages of data colletion, data reduction, data presentation, and conclusion drawing. The result showed that the secretriat has carried out office administrative functions systematically and in a structured manner, covering routine, technical, analytical, interpersonal, and managerial functions. The management of correspondence and archives has been implemented following the established procedures, although it remained largely manual and faced challenges such as delays in letter numbering and limited supporting facilities. The utilization of information technology through the srikandi application has proven to improve work efficiency, however, it still requires enhanced human resource competencies and stronger technological infrastructure support. In terms of analysis and reporting, the secretariat played an important role in preparing administrativereports and providing accurate data to support managerial decision-making. Furthermore, the secretariat also held a strategic role in fostering coordination, communication, and harmonious working relationships within the organization.

Nadya Jennyharty Beta; Yosefina Andia Dekrita; Imelda Virgula Wisang

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The tourism sector is a startegic domain with significant pontential to augment Local Own-Source Revenue (PAD) through the collection of tourism levies. However, the realization of this potential is often impeded by various implementation challenges. This study aims to evaluate the effectiveness of tourism levy revenue in enhancing the PAD of Sikka Regency. Employinng a descriptive qualitative methodology, data were collected through observation, documentation, and in-depth interviews. The findings reveal that while the implementation of tourism levies is underpinned by a clear legal framework and orderly administrative mechanisms for collection, recording, and reporting, the revenue realization remains suboptimal. This is evidenced by the achievement of only 47% of the designated target. Kiosk fees at the Snack and Souvenir Center emerged as the primary revenue contributor, whereas other levies, such as parking and recreation venue fees, contributed nothing due to a critical lack of on-site management personnel. This condition indicates that deficiencies in management and supervision are the principal obstacles to optimizing tourism levy revenue. Therefore, concerted efforts are imperative, including restructuring the collection system, appointing dedicated field managers, and fostering collaboration with third parties. These measures are crucial to harness the full potential of tourism levies and substantially support the growth of Sikka Regency’s Local Own-Source Revenue.

Sebtiel Rikardo Marpaung; Syarifur Ridho; Eka Fransiska

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

This study aims to determine the extent of the influence of network disruptions within the Ministry of Transportation's online system on the crew signing process (sign-on/sign-off) conducted by PT. Menara Suar Maritim, Tanjung Balai Karimun Branch. The online system is a vital instrument that supports the administrative efficiency of crew signing, serving as legal evidence and fulfillment of employment requirements on board in accordance with shipping regulations in Indonesia. In practice, this system acts as a link between shipping companies, government agencies, and the crew; thus, network stability is a decisive factor for the success of the process. However, frequent network disruptions lead to service delays, accumulation of physical files, and hindered ship departure schedules, which impact company operations. The method used is field research through direct observation, interviews with relevant parties, and library research by reviewing relevant regulations and literature to strengthen the analysis. This research is expected to serve as a reference for shipping companies and related agencies in improving the effectiveness of crew signing services to support smooth operational processes while ensuring maritime safety. The results indicate that network disruptions directly affect the document verification stage, as well as the data input process for the issuance of signing certificates.

Annisa Nur Hanifah; Hasna Yunihanifah; Yunita Nur Rahmawati; Mozart Tiasylva Syah Nuhandika; Kanaya Ayodya Indra Prasta +1 more

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Indonesia Pintar Program (PIP) serves as a strategic state instrument to ensure equitable access to education for children from low-income families, in accordance with the constitutional mandate. However, the prevalence of fund embezzlement poses a severe threat to the fulfillment of these educational rights. This study aims to analyze the structural and institutional dynamics triggering fund misappropriation, evaluate the effectiveness of current oversight mechanisms, and formulate strategies to mitigate such violations. This research employs a normative legal method with a descriptive-analytical approach, utilizing statutory and socio-legal analysis to examine regulations such as Law No. 20 of 2003 and relevant ministerial decrees. The findings reveal that embezzlement is driven by complex structural factors, including data asymmetry between Dapodik and DTKS, weak internal supervision, and a lack of transparency in fund distribution. Furthermore, legal enforcement remains suboptimal, often limited to administrative sanctions due to difficulties in proving mens rea and poor coordination among law enforcement agencies. The study concludes that current oversight mechanisms are insufficient to curb corruption in the education sector. Therefore, comprehensive reform is urgently needed, focusing on the integration of digital data systems, the implementation of e-audits, and the enhancement of civil society participation to ensure accountability. These measures are essential to protect the constitutional rights of children and ensure that education funds reach their intended beneficiaries without leakage.    

Khaerul Anam; Asep Sumantri; Niken Harsanti

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Guidance on the use of digital technology is needed to produce relevant, effective, and efficient financial reports. The mentoring method is carried out in several stages. The first stage is the initial stage through observation, compiling mentoring materials, and preparing facilities and infrastructure. Second, the implementation stage involves socialization and direct practice in the form of training on the use of website-based applications, starting from recording daily transactions to creating more structured financial reports. This activity is motivated by the importance of transparent, accountable, and efficient financial governance in religious institutions, particularly Rumah Tahfidz. Through this training, managers and administrative staff will be trained to create a digital financial reporting system using a web-based platform that is easy to access and use. The expected results of this activity are the realization of a transparent and efficient web-based financial reporting system, increased digital competence of Rumah Tahfidz managers, and growing awareness of the importance of digitalization in the management of religious institutions. The transaction recording process becomes more structured, efficient, and can be done in real time, thus enabling more accurate and up-to-date financial monitoring.

Fredi Mainassy; Eva Lisantri; Sulviyani Suardi

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The BIMP-EAGA Vision 2035 (BEV 2035) marks a significant paradigm shift in border management in Southeast Asia, with a primary focus on integrating a more inclusive, open, harmonized, and resilient system. In this context, sea-based border crossing posts (PLBN) in Indonesia, such as the Sebatik PLBN, the Serasan PLBN, and the Miangas and Marore Border Crossing Stations (BCS), play a strategic role as maritime connectivity nodes connecting Indonesia with neighboring countries. The transformation of these PLBNs faces several challenges, particularly related to the disharmony of CIQS (Customs, Immigration, Quarantine, and Security) regulations between countries, technical obstacles related to non-conventional vessels (NCSS), and inadequate port infrastructure. To overcome these obstacles, strategic measures are needed, such as revising cross-border trade agreements, increasing quarantine capacity and facilities, and strengthening maritime logistics networks between countries. Furthermore, the development of a sustainable blue economy in border areas is crucial to ensure that the PLBN functions not only as an administrative checkpoint but also as a key facilitator in driving economic growth based on maritime resources. Within the framework of the BIMP-EAGA Vision 2035, the Integrated Maritime PLBN is expected to reduce dependence on informal trade and improve the quality of life of border communities by accelerating connectivity, developing the maritime economic sector, and opening international market access for local products. Thus, the PLBN must transform into a catalyst for inclusive and environmentally friendly economic development in Indonesia's border regions.

Abd Karim Amarullah; Mukhtar Latif; Rusmini Rusmini

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

This study examines the effectiveness of problem-solving skills in enhancing decision-making processes among teachers at State Junior High Schools in Jambi Province. The research was motivated by the increasing demands placed on educators to make timely, accurate, and contextually appropriate decisions in academic, administrative, and student-related matters. A quantitative approach was employed using a survey method, involving teachers from several public junior high schools across the province. Data were collected through validated questionnaires measuring levels of problem-solving competence and decision-making quality. The results indicate a significant positive relationship between problem-solving skills and decision-making effectiveness. Teachers with higher levels of analytical thinking, alternative evaluation, and solution implementation were found to make decisions more systematically, responsively, and with greater accuracy. Moreover, the findings reveal that problem-solving skills contribute not only to improving daily pedagogical decisions but also to enhancing school governance and conflict resolution. This research highlights the importance of continuous professional development programs aimed at strengthening teachers’ cognitive and strategic abilities. The study concludes that integrating structured problem-solving training into teacher development initiatives can substantially improve decision-making quality in junior high schools, ultimately supporting better educational outcomes in Jambi Province.

Imam Haromain; Aminullah Aminullah

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze and compare public administration systems in Indonesia and the United States, focusing on bureaucratic structure, decentralization mechanisms, and public service delivery. Using a qualitative approach through literature review, this research examines scholarly articles, policy documents, and relevant regulations published in recent years. The findings show that Indonesia adopts a hierarchical and relatively centralized bureaucratic structure within a decentralized unitary state framework, while the United States applies a federal system that grants constitutionally guaranteed autonomy to state governments. Decentralization in Indonesia emphasizes administrative and political authority transfer to local governments to improve service responsiveness, although challenges such as overlapping authority and uneven institutional capacity persist. In contrast, federalism in the United States enables flexible and innovative public service provision but also creates disparities among states. The study further reveals that public service effectiveness and responsiveness in both countries are influenced by bureaucratic capacity, coordination mechanisms, and digital governance implementation. This comparative analysis provides insights for policymakers to strengthen bureaucratic reform, improve intergovernmental coordination, and enhance public service quality in accordance with national governance contexts.

Triyanto Agung Praptono Wibowo

Pemuliaan Keadilan 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The increasing number of malpractice cases in Indonesia, particularly those related to misdiagnosis by medical practitioners, highlights the urgency of law enforcement in the health sector. This study aims to analyze the legal provisions and forms of physician liability for misdiagnosis resulting in patient death. The research employs a normative juridical approach with a library research method, using primary legal materials such as Law Number 17 of 2023 on Health, the Criminal Code (KUHP), and the Civil Code (KUHPerdata), as well as secondary legal materials including literature and legal health journals. The findings indicate that misdiagnosis proven to constitute professional negligence (culpa) may give rise to legal liability in three areas—criminal, civil, and administrative. Criminally, Article 440 of Law Number 17 of 2023 stipulates sanctions for medical personnel whose negligence causes serious injury or death (Republic of Indonesia, 2023). Furthermore, hospitals also bear responsibility under the doctrines of vicarious liability and hospital liability for the actions of medical practitioners under their supervision (Balubun, Simanjuntak, & Ginting, 2018). This research implies the need for a balanced legal protection framework between patients’ rights and the professional rights of medical practitioners, as well as the strengthening of medical supervision systems within healthcare institutions.

Maulana Harry Wiryanta; Wiryanta Wiryanta

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

PT. XYZ faces administrative challenges in implementing the Contractor Safety Management System (CSMS), which has been managed manually from risk assessment and pre-qualification to contractor selection resulting in validation delays, document duplication, and limited monitoring. This study aims to: (1) identify the constraints of the manual CSMS at PT. XYZ; (2) design an electronic-CSMS (e-CSMS) application tailored to internal user needs; (3) analyze the contribution of e-CSMS to document management effectiveness; and (4) evaluate the design's alignment with the Occupational Health and Safety Management System (SMK3) principles as per Government Regulation No. 50 of 2012. The method employed is Research and Development (preliminary stage) using a descriptive qualitative approach through interviews, observations, and document studies. The design results include: (i) a unified digital form integrating procurement data input, risk assessment entries (severity and probability), and document upload and assessment for pre-qualification/selection in a single workflow; (ii) a monitoring dashboard with filtering and export functions; and (iii) internal access settings within PT. XYZ's HSSE portal. Functionally, this design addresses the main bottlenecks of the manual process by creating a more concise, structured, and documented verification workflow, thereby making document management more efficient and traceable. In terms of compliance, e-CSMS supports the implementation of SMK3 elements in the administrative domain of policy establishment, planning, and execution of OHS plans through consistent recording and verification mechanisms. Development recommendations include expansion to field implementation phases, automation of risk-level calculations, and an option for preliminary data entry by contractors with final verification remaining with the internal team.

Riestiana Purwaji Putri; Riyono Riyono

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

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

Putri Naila

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

This study examines the legal protection of Indonesian Migrant Workers (PMI) following the revocation of the moratorium on deployment to Saudi Arabia. Using a normative juridical approach with a descriptive-analytical specification, the research explores the effectiveness of Law Number 18 of 2017 concerning the Protection of Indonesian Migrant Workers, the impact of the moratorium revocation on the rights and security of PMI, and the implementation of bilateral cooperation through the Indonesia–Saudi Arabia Memorandum of Understanding (MoU). The findings reveal that although the existing legal framework is comprehensive, its implementation remains weak, particularly regarding supervision and law enforcement in destination countries. The study identifies a gap between administrative regulations and substantive protection, as reflected in the persistent cases of violence, delayed wages, and exploitation in the domestic sector. Strengthening the effectiveness of PMI protection requires synergy between legal reform, digital-based monitoring systems, and human rights–based diplomacy. Therefore, Indonesia must reinforce its political commitment, institutional coordination, and bilateral mechanisms to ensure the fulfillment of migrant workers’ fundamental rights and dignity abroad.

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

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

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