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Mochamad Irfan; Elok Cahyaning Pratiwi; Fajar Purwanto; Trijadi Herdajanto; Risa Amalia Muzrifah

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

Uneri Uneri; Ratna Wardani

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation in hospitals through the Digital Hospital concept (HIMSS EMRAM) aims to improve efficiency and reduce the potential for human error. RS Panti Abdi Dharma Cirebon has initiated the implementation of digital systems since 2015; however, several technical obstacles remain in its execution. Nurses, as the primary care providers, frequently face challenges in using electronic nursing documentation, which can negatively impact the quality of service and the continuity of patient care. This community service activity aims to enhance nurses' proficiency in using digital nursing documentation systems to support the improvement of healthcare quality and patient safety. The activity is conducted through three main steps: 1) Situational analysis and identification of technical constraints via questionnaires; 2) Technical training and coaching regarding the standardized structure of electronic nursing care documentation; 3) Evaluation of results by comparing the results/values of digital document completeness observations. Through this activity, a significant increase in nurses' knowledge and skills in operating the hospital information system is expected. It is also anticipated that there will be an improvement in the completeness of nursing care documentation, thereby minimizing medical risks and strengthening RS Panti Abdi Dharma's position towards national accreditation standards.

Rivana Azzahra Nurhidayat; Ghiyats Furqan Dewantara

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

Yolenta Klarina Ewinda Dhei; Claudius Novan; Robertus Lili Bile

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

Syncope or fainting is an emergency condition that commonly occurs during sports activities due to reduced blood flow and oxygen to the brain. Rapid and appropriate management is essential to prevent further complications. This study aims to determine the syncope management procedures following sports activities performed by healthcare professionals at primary healthcare facilities. This study employed direct observation and structured interviews with healthcare workers at Puskesmas Boba, Ngada on November 28, 2025. Observed aspects included initial patient condition, initial actions, vital signs examination, medical assistance provision, condition monitoring, and follow-up actions. Healthcare workers performed management according to first aid procedures by positioning patients supine, elevating both legs, loosening tight clothing, checking vital signs using sphygmomanometer and stethoscope, providing oxygen and fluids when necessary, and monitoring until condition stabilized. Main causative factors of syncope were dehydration, physical fatigue, hypoglycemia, and anemia. Syncope management requires systematic actions and adequate medical equipment. Preventive education for athletes and the community, as well as collaboration among healthcare workers, coaches, and physical education teachers is crucial to prevent recurrence.

Mariana Agneta Diana Dea; I Nyoman Subanda; Ni Ketut Arniti; Sahri Aflah Ramadiansyah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The coaching and supervision of inmates is an integral part of the correctional system which aims to shape the behavior of inmates so that they are able to reintegrate socially while still upholding Human Rights (HAM). This study aims to examine the quality of coaching and supervision of inmates at the Class IIB Maumere State Prison (Rutan), especially in its implementation according to modern correctional principles. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, direct observations, and documentation studies. The results of the study show that the implementation of coaching and supervision has been carried out in accordance with the provisions of the applicable laws and regulations, but it has not run optimally. The main obstacles include limited human resources, inadequate facilities and infrastructure, and the implementation of a humanist approach in fostering assisted residents. In addition, coordination between officers still needs to be improved so that the coaching program runs more effectively. Therefore, it is necessary to strengthen correctional management, increase the capacity and professionalism of officers, and support adequate facilities to realize effective, humane, and fair coaching and supervision.

Haycal Saddat F.; Iman Santoso

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The 2025 Pelita Warna Program is a form of participatory-based community service implemented at the Class II Children's Special Development Institution (LPKA) in Jakarta. This activity aims to design and implement relevant development programs for foster children using a contextual, psychosocial, and vocational skills approach. The main problems behind this activity include minimal access to development that suits the children's needs, limited infrastructure, and psychological challenges faced by foster children. The implementation method begins with observation, needs assessment, coordination with LPKA and partners, program development, and implementation and evaluation. The programs implemented include barbershop training, creative literacy, psychological assistance, and ready-to-work training. Evaluation is carried out formatively and summatively through qualitative and descriptive approaches, using indicators of involvement, attitude change, skill improvement, and foster children's work results. The results of the activity show a significant increase in the foster children's self-confidence, self-awareness, technical skills, and motivation to live independently. This program is considered successful in creating a safe and supportive space that encourages positive transformation among participants. In the future, this model has the potential to be replicated in other institutions as a form of humanistic and sustainable development

A. Fahrur Rozi; M. Romli Muar; Nur Ridwan; Ardhelia Setyo Rismalda

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Physical education in schools is still dominated by the introduction of popular sports, thus limiting students' sports literacy and opportunities for early childhood sports development and development. This condition results in less than optimal development of students' overall potential. This community service activity aims to encourage increased sports literacy, the formation of active lifestyle habits, and the emergence of the embryo of woodball athlete development at the school level. The method used is a library-based community service with data collection techniques through book reviews, scientific journals, research reports, and various relevant literature related to student development, sports development, and the introduction of woodball. The data obtained were analyzed using content analysis techniques to identify patterns, concepts, and relationships between variables. The results of the community service indicate that the introduction of woodball as an alternative sport has significant potential to increase sports literacy, support character development, develop motor skills, and encourage more inclusive and sustainable sports development in the school environment.

Basti Tetteng; Ichwan Sabil; Sil Mutadayana; Mutiara Putri Ananda

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The Professional Work Lecture (KKP) at the Makassar Class I Prison aims to support the process of fostering Correctional Assisted Citizens (WBP) through recreational activities based on fun games. This program was implemented in response to the condition of WBPs who often experience boredom, psychological stress, and limitations in positive activities during the coaching period. This study uses a descriptive approach with data collection techniques in the form of questionnaires, observations, and interviews involving 30 WBPs, to identify needs and evaluate the impact of the implementation of activities. Fun games activities are carried out through several stages, namely planning, preparation, implementation, and evaluation, by adjusting the conditions and rules that apply in the prison environment. The results of the implementation show that this activity is able to create a more positive atmosphere, increase a sense of togetherness, and help WBP in expressing and managing emotions in a healthier way. The results of the post-activity survey showed that 19 WBPs stated that they were very satisfied and 18 WBPs felt very happy after participating in fun games. Thus, fun games activities have proven to be effective as a coaching strategy that supports the improvement of the psychological welfare of WBP and can be used as an alternative to non-formal coaching programs in correctional institutions.

Dwi Noviani; Hilmin Hilmin; Choiriyah Choiriyah; Khozin Khozin; Firdaus Basuni

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Islamic education has a strategic role in shaping the character, morality, and spirituality of students, but it is faced with complex challenges in the era of social, cultural, and technological transformation. The low pedagogic and professional competence of some teachers, the limitations of digital literacy, the dominance of conventional learning methods, and a less contextual curriculum are significant obstacles. This service program is designed to improve the competence of madrasah teachers through participatory training approaches, intensive mentoring, and strengthening learning communities based on the concepts of Technological Pedagogical Content Knowledge (TPACK) and Professional Learning Community (PLC). Activities include initial assessments, competency workshops, the use of learning technology, weekly mentoring, and pre-test and post-test evaluations. The results showed a significant increase in pedagogic competence (28%) and mastery of technology (34%), accompanied by positive changes in motivation, innovative attitudes, and awareness of contextualization of teaching materials. However, time constraints, variations in digital literacy, and institutional support are obstacles that need to be overcome through synergy between stakeholders. These findings underscore the importance of continuous, reflective, and contextual coaching models to strengthen the role of teachers as agents of change in Islamic education.

Eva Dona Sinaga; Ali Imran Sirait; Marta Armita Silaban; Sella Pratiwi

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Posyandu, as a form of community-based health efforts, plays a crucial role in improving maternal and child health. However, its implementation in the Mutiara Community Health Center (Puskesmas Mutiara) in Asahan Regency still faces various challenges, such as low cadre capacity, suboptimal service quality, and limited community participation. This community service activity aims to strengthen cadre capacity through Posyandu revitalization as an effort to improve the quality of basic health services. A total of 63 Posyandu cadres participated in the activities, which were implemented through counseling, education, and coaching using revised service standard guidelines. This program was implemented through four stages: preparation, implementation, analysis of results, and evaluation. Improvement in cadre knowledge was measured using pretests and posttests. The results of the activity showed a significant increase in the level of knowledge of cadres, as seen in the change in assessment categories from the majority being in the "poor" category during the pretest to "sufficient" and "good" in the posttest. This indicates that the education and coaching provided were effective in improving cadres' understanding and skills. Increasing cadre capacity is expected to improve the quality of Posyandu services, increase public trust, and support efforts to reduce morbidity and mortality in the Mutiara Community Health Center's work area. Cross-sector collaboration and ongoing mentoring are needed to maintain the sustainability of Posyandu revitalization.

Mochamad Irfan; Yusuf Rachman Al Hakim; Ahfi Nova Ashriana; Elly Joenarni

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service article focuses on the main issues faced by food processing Micro, Small, and Medium Enterprises (MSMEs) in Watesprojo Village, Mojokerto, namely stagnant productivity and sales due to the lack of implementation of innovation strategies, which directly hinders the improvement of the welfare of local Human Resources (HR). The main objectives of this activity are to increase MSMEs' understanding of innovation models, increase HR productivity through process innovation, and encourage significant sales increases through the adoption of digital marketing innovations. The method used was Participatory Action Research (PAR) for six weeks, involving hands-on workshops, personalized coaching clinics, simple technology transfers such as semi-automatic vacuum packaging, and intensive mentoring for e-commerce account creation and visual branding. The results of the community service showed a high level of success, evidenced by an average increase in innovation understanding scores of 71% and an increase in production output per working hour of 18%. The most significant impact was seen in the marketing aspect, where MSMEs recorded an average increase in online sales of 35%, expanding market reach beyond Mojokerto. Sociologically, this program successfully triggered proactive behavioral changes and fostered a new social institution in the form of a Local Leader, the "Watesprojo UMKM Digital Ambassador," who ensured the sustainability of self-reliance. In conclusion, the structured innovation intervention proved to be a catalyst for holistic socio-economic transformation, linking business efficiency with improved human resource well-being at the village level.

Adelia Adelia; Fadilatul Hikmah; Dini Wardatul Willah; Endah Tri Wisudaningsih

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service addresses the critical struggle of students at SMP Taruna Islam Al-Kautsar (SMP TI Al-Kautsar) to understand the major psychological and emotional changes during adolescence. This lack of clarity often led to confusion and challenges in self-adjustment, pointing out a significant gap in the school's existing guidance support. The main goal was to solve this by creating and implementing an Integrative Mentoring Model (IMM). This model directly explained their developmental stages using three key psychological frameworks: Kohnstamm, Oswald Kroh, and Jean Piaget. We followed a hands-on Participatory Action Research (PAR) method, where 50 adolescent students actively joined six specialized, interactive workshops and group coaching sessions over two weeks. The activity showed clear success, as students displayed much stronger self-awareness regarding their cognitive and emotional growth after the program. They reported increased confidence and began using the developmental theories to better understand their peers and manage their own changes. The IMM effectively translated complex academic concepts into practical life knowledge. This success confirms the IMM as a valuable, theory-backed framework for enhancing student well-being and adaptation in other religious educational settings.

Faiq Yudzaikra; Suryo Saputra Perdana

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

The sport of archery requires an accurate and fair classification system of athletes according to international standards. This community service research aims to introduce and implement the ArchiClass application as a technology-based innovation for athlete classification, as well as improve the understanding of the archery community at Al Ayyubi Archery Club Boyolali regarding sports with disabilities. This activity involved 50 athletes and 6 coaches. The methods used include socialization, application demonstration, simulation, and evaluation of participant responses. The results showed that participants gained a better understanding of the importance of fair and technology-based classification. Participants gain practical experience using ArchiClass, while coaches and parents gain new insights into archery. In addition, the implementation of this application encourages the creation of a more transparent and consistent classification process. The final evaluation showed that the majority of participants felt helped by the existence of the application and expressed readiness to implement it in training activities and competitions. This program successfully introduced ArchiClass as an effective tool and increased community awareness and understanding of disability sports.

Renaldo Sudikdo; Achmad Widodo; Awang Firmasyah; Joesoef Roepajadi

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research was carried out with the primary objective of developing a standardized anthropometric testing model to significantly improve the performance of divers in Pasuruan Regency. This developed model serves as an essential predictive and evaluative tool in the context of athlete training and selection. The study employed a descriptive quantitative method, involving a total of 17 active divers, comprising 10 male athletes and 7 female athletes. Data collection was conducted through a series of basic anthropometric measurements relevant to diving sports, including body height, body weight, arm span, and leg length. Comprehensive statistical analysis revealed a significant and positive relationship between the various measured anthropometric variables and key diver performance parameters. The main findings of the research clearly indicate that the developed anthropometric testing model has a strong and significant correlation with the enhancement of the divers' strength, speed, and endurance. In other words, this model is capable of providing accurate insights into the potential and actual performance status of the divers. The practical implications of this study are highly significant, as it enriches knowledge and technological innovation in the field of diving sports training. Furthermore, the model offers concrete support for coaches in more objective athlete selection, the design of more personalized and structured training programs, and indirectly contributes to the improvement of a diver's quality and self-confidence. Therefore, this anthropometric testing model is recommended for widespread use as a strategic tool in all stages of selection, training, and long-term development of diving athletes.

Ady Hermawan; Adhitya Yoga Prasetya

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2025 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study investigates the implementation strategy of work discipline as a means to improve the productivity of daily contract employees in the Traffic Division of the Semarang City Transportation Agency. Work discipline is a critical component of human resource management that influences performance effectiveness and organizational efficiency. The research applies a qualitative descriptive approach using interviews, observation, and document analysis to examine discipline practices, attendance data, and managerial supervision. The results show that effective disciplinary implementation—through structured supervision, reward and punishment systems, continuous coaching, and welfare enhancement—significantly improves employee productivity. Leadership quality, motivation, and consistent policy enforcement emerge as primary determinants of disciplined behavior. The study concludes that establishing a fair and transparent disciplinary system can foster accountability, punctuality, and professional service delivery among public employees.

A. Putri Nabila; Gazali Amin; Dian Nirmasari

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to determine the influence of motivation on employee performance at the Regional Disaster Management Agency (BPBD) Office of Sidenreng Rappang Regency. Motivation is seen as one of the fundamental factors in human resource development because it can encourage increased work morale, effectiveness, and efficiency in carrying out employee duties and responsibilities. Highly motivated employees will be encouraged to work more disciplined, creative, and productive, so that they can make a positive contribution to the achievement of organizational goals, especially in public service and disaster management.nThis study uses a quantitative approach with a survey method. The sampling technique chosen is a saturated sample, namely all employees and honorary personnel at BPBD Sidenreng Rappang Regency are made respondents. This consideration is made because the population is relatively small so that it can be reached as a whole. The research data was collected using a questionnaire compiled based on indicators of work motivation and employee performance, then analyzed using a simple regression test to determine the relationship and influence between variables.nThe results showed that the calculated t value of 2.167 was greater than the t table of 2.048 at a significance level of 5%. This proves that there is a positive and significant influence between motivation on employee performance. Motivation contributes 15.7% to performance improvement, while the rest is influenced by other factors such as work discipline, work environment, competence, and leadership. Nevertheless, these findings emphasize that motivation continues to play an important role as the main driver of employee performance.nThus, increasing motivation through the provision of awards, incentives, and continuous coaching can be an important strategy in strengthening the quality of performance of BPBD employees in Sidenreng Rappang Regency.

Pasyamei Rembune Kala; Quranayati Quranayati; Deski Nadya; Nazka Salsabila

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Dengue Hemorrhagic Fever (DHF) is dengue fever accompanied by liver enlargement and bleeding manifestations. Pemberantasan Sarang Nyamuk (PSN) remains the spearhead of breaking the chain of disease transmission (vector borne disease), in this case mosquitoes. PSN's understanding of the community plays a role in instilling 3M Plus behavior in the family maybe, which is used as the basis for their thinking and behavior. One of the programs developed is the 3M Plus program. The purpose of this activity is to provide education on PSN with the 3M Plus Program and also as a prevention effort. The methods used are contextual and participatory approaches, with extension demonstrations, training, demonstrations/hands-on practice. The results obtained are that the public is increasingly understanding Mosquito Nest Eradication and the 3M Plus program, starting from the definition, impact and prevention methods of Mosquito Nest Eradication with the 3M Plus program. It is recommended that there is a need for regular monitoring of 3M Plus, and intensive coaching so that this activity is sustainable so that there are no more places for Aedes Aegypti mosquitoes to breed can continue to be obtained as an indicator of the presence of larvae in residential environments and public places.

Munawaroh Munawaroh; Saepudin Saepudin; Sanin Sudrajat

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out with the primary objective of improving the Qur'an reading skills of the women of the Majelis Taklim (Islamic study group) through systematically designed intensive training. Reading the Qur'an properly and correctly is an obligation for every Muslim, but in reality, many people, especially the women of the Majelis Taklim (Islamic study group), still face obstacles in aspects of makhraj, tajwid, and fluency. This condition encourages the need for a targeted coaching program to improve the quality of Qur'an reading, so that the values ​​of Islamic teachings can be understood and practiced more accurately. The training was held in early July 2025 with a total of 35 participants from the Majelis Taklim (Islamic study group) with diverse reading ability backgrounds. The methods used included lectures, demonstrations, reading practice, individual guidance, and ongoing evaluation at each meeting. This approach was chosen so that participants not only gain theoretical knowledge but also practical skills that can be immediately applied. Evaluation was carried out through observing reading ability, courage to ask questions, and active participation in group exercises. The results of the activity showed a significant improvement in the participants' Qur'an reading skills, both in terms of letter pronunciation, application of Tajweed rules, and fluency in reading holy verses. The participants' enthusiasm was evident in their eagerness to participate in all sessions, their sincerity in practicing, and their active interaction during the learning process. Furthermore, this activity also fostered new motivation for participants to continue improving their reading quality independently and create a conducive learning environment in the Islamic study groups. Thus, this training proves that the right learning strategy, supported by high motivation from participants, can have a positive and sustainable impact on improving the quality of Quran reading. It is hoped that this type of program can be replicated in other Islamic study groups so that its benefits are even broader for the community.

Irwan Candra; Rukin Rukin; Heri Sudarsono

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Pesantren, as an Islamic educational institution that has long been a center of religious learning and character development, has great potential in advancing entrepreneurship based on local wisdom. The role of pesantren is not only limited to teaching religious studies, but also includes coaching students to have economic independence and competitiveness in the midst of the Times. Local wisdom that grows around pesantren can be an important capital in developing businesses that are relevant to the needs of the community. However, optimizing the function of pesantren in producing students who are independent and able to compete still faces various challenges. One of the main obstacles is the development of Human Resources (HR) which is not only oriented to mastering the theory, but also on practical skills and understanding of local values. Without the right strategy, such great potential is difficult to realize sustainably. This study aims to explore strategies that can be applied in the development of human resources in order to improve the performance of local wisdom-based entrepreneurship in the boarding school. The research method used is a qualitative approach with case studies on several boarding schools that have succeeded in forming productive business units by utilizing local potential, such as agriculture, fisheries, crafts, and food product processing. Research findings indicate that several crucial factors in building entrepreneurial human resources in pesantren include: strengthening character and work ethic, hands-on practice-based training in the field, collaboration with local business actors for knowledge transfer and market networking, as well as historical and philosophical understanding of local wisdom values. The success of entrepreneurship development in pesantren depends on the integration of spiritual aspects, practical skills, and knowledge about the potential of the region. Based on the results of the study, an integrated entrepreneurship training model that combines science, faith, and concrete action is recommended. This Model is expected to produce great pesantren entrepreneurs, competitive, and able to adapt and face global challenges without leaving their identity and noble values.

Larasati Putri Hardani; Atik Andhayani; Indrayati

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of the implementation of the Government Internal Control Sistem (SPIP) on financial performance at the Regional Revenue Agency (Bapenda) of Malang City from 2022 to 2024. SPIP consists of five key components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance is measured using indicators from the Government Institution Performance Accountability Sistem (SAKIP), which reflects how well the government institution achieves its financial goals and objectives. This study uses a quantitative approach with an explanatory method, where data was collected through a questionnaire distributed to 34 Bapenda employees in Malang City. The collected data was then analyzed using SPSS version 25 to examine the relationship between SPIP implementation and financial performance. The results indicate that four of the five SPIP components, namely risk assessment, control activities, information and communication, and monitoring, have a positive and significant impact on financial performance. This means that the better the implementation of these components, the better the financial performance achieved by Bapenda Malang City. However, the control environment component does not significantly affect financial performance. This suggests that while the control environment is important, other factors such as operational control and communication play a more dominant role in supporting financial performance. Based on these findings, several recommendations for Bapenda Malang City include strengthening SPIP implementation by conducting regular coaching and outreach programs. Additionally, it is recommended to hold workshops with all work units, provide technical training to develop dashboards, and establish clear Standard Operating Procedures (SOPs) and flowcharts. Setting up a schedule for SOP publication and routine briefings, as well as developing performance indicators and quarterly evaluation checklists, is expected to enhance SPIP implementation and strengthen financial accountability at Bapenda Malang City.