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Deri Satria; Asyuara Ionantamelia P; Lisa Anisa Agustiani; Qonita, 5Satriadi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to explore strategies for realizing sustainable performance management at PT. Tanjungpinang Branch Pawnshop. This research uses qualitative research through data collection, observation and interviews. The sampling technique used was purposive sampling. The informant is Mr. HR as Marketing Officer. The data analysis used in this research is descriptive analysis, namely the researcher collects, processes and analyzes data to describe the problems that exist at PT Pegadaian Tanjungpinang Branch. The research results show that the strategy applied at PT. Pegadaian Tanjungpinang Branch in realizing sustainable performance management, namely the digitalization strategy of Human Resources and Talent Management. In this case, the Human Resources digitalization strategy includes transforming the Human Resources Management system through digital platforms, increasing employee skills in technology, using data for strategic decision making, and implementing an adaptive technology-based work culture. Meanwhile, talent management includes recruitment planning and appropriate individual selection, as well as skills development through training and mentoring.

Aneke Putri Nadila; Hafid Syaifullah

Job training is the key to improving the performance of Technical Service Officers (Yantek) at PT XYZ.. This study aims to evaluate the effectiveness of ongoing job training and identify areas that need improvement. Through an in-depth analysis of the training curriculum, teaching methods, and Yantek performance after training, this study proposes recommendations for optimizing the training program. The results of the study are expected to improve the quality of service to customers and support the achievement of company performance targets.

Wiyono, Wujud

Engineering and Maritime Technology Journal (Engment) 2024 Deptek Prodi Teknik Mesin Kapal Perang Akademi Angkatan Laut

Hydraulic systems are vital components in modern naval vessel operations, controlling 60-70% of all ship operational systems. This research aims to comprehensively analyze the benefits of hydraulic system learning for Engineering Corps cadets at the Indonesian Naval Academy (AAL). The study employed a mixed methods approach with concurrent embedded design, involving 163 cadets for quantitative components and 20 cadets for qualitative components. Data collection techniques included structured questionnaires, pre-test and post-test cognitive tests, practical performance observations, and semi-structured interviews. Quantitative data analysis used descriptive and inferential statistics, while qualitative data was analyzed using thematic analysis. Results showed significant improvement in hydraulic system knowledge with large effect size (Cohen's d = 2.31) and average score increase of 28.8%. Cadets' perception of learning benefits was highly positive (M = 4.31 on a 5-point scale), with "Relevance to Operational Tasks" dimension achieving the highest score (M = 4.47). Practical performance showed 74.8% of cadets achieved good to excellent grades. Qualitative analysis identified five main themes: technical understanding transformation, practical competency development, theory-practice integration, soft skills development, and career motivation and orientation. Factors influencing learning benefits included instructor quality (β = 0.34), practical facility availability (β = 0.28), and learning motivation (β = 0.23). This research confirms that hydraulic system learning provides multidimensional benefits encompassing cognitive, psychomotor, and affective aspects, contributing to holistic professional competency development essential for success as Indonesian Navy technical officers.

Yoppi Hidayat Jauhari; Ading Rahman Sukmara

Journal of Management and Social Sciences (JIMAS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research is motivated by the fact that the Ciamis Regency Inspectorate apparatus has not performed well in carrying out supervision in accordance with the Regulation of the Minister of Home Affairs Number 61 of 2019. In the Ciamis Regency Inspectorate, this can be seen from the results of the Ciamis Regency Inspectorate performance report, several problems were found. The purpose of this study is to determine the strategy for improving the performance of the apparatus in implementing supervision at the Ciamis Regency Inspectorate. This study used a descriptive method with a qualitative approach. The informants in this study were 4 people, namely the Inspector, Secretary of the Inspectorate, Head of Planning and Programs and representatives of regional inspectors. Data analysis was carried out on data collected from both observation and interview results. The data analysis stage was carried out with qualitative analysis. The results of the study showed that: 1) The performance of the apparatus at the Ciamis Regency Inspectorate was not optimal, this was because the Inspectorate as one of the supervisory institutions responsible to the Regent had not been able to create transparency, objectivity, more effective supervision efficiency, and more accumulative and accountable. Therefore, the Inspectorate is not only faced with the problems of functional tasks but also with coaching tasks. 2) The implementation of supervision in carrying out its activities as a supervisor of the implementation of regional government cannot be separated from the factors that influence the implementation of the supervisory function carried out on the implementation of regional government. These factors are: internal factors, namely the number of supervisory officers is still limited, and external factors, namely the availability of many mandatory tasks that must be carried out and negligence of the object of inspection. 3) The Inspectorate as an internal supervisor is required to make a major contribution to improving the quality of the implementation of Regional Government, but on the other hand, its capacity is not yet sufficient to carry out its main tasks and functions with various problems and limitations.

Nethasya Tri Ananda Sianturi; Muhammad Husni Thamrin

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Public service is any form of service or service provided by a government or public institution to the public in general. Administrative services are intended to facilitate the needs of citizens in administrative matters such as identity cards, business permits and other administrative services. This study aims to analyze the performance of administrative services in Kantor Lurah Sei Putih Tengah and to observe any obstacles that are inhibiting the functional performance in this Lurah Office. It shows that there are still obstacles in the performance in the administrative service in Kantor Lurah Sei Putih Tengah. The research method used is a descriptive method with a qualitative approach aimed at understanding in depth how and why a phenomenon occurs, as well as to dig the meaning contained in it from the point of view of the subject being studied. Data collection is done with interviews, observations, and documentation techniques. The results of the study show that the officers of the Kantor Lurah Sei Putih Tengah have performed their basic duties and functions fairly well. It's seen from the division of work that's not just accumulated in one of the officers. Lurah as head of office and secretary lurah as chief of office has done his job while monitoring and overseeing his employees. In terms of timing, it appears that the Lurah Sei White Office has already tried to complete the letter on time but there are still frequent delays because Lurah is often not in the office and can not sign the letter. In the case of typing also Lurah Sei White Central Office still frequently occur typing errors caused by the number of files that come in with the same deadline so that the lack of concentration resulted in typing mistakes to writing errors on the file. Kantor Lurah Sei Putih Tengah has performed its administrative tasks quite well but not to the maximum.  

Dinda Putriani; Kifni Yudianto

Jurnal Bisnis Inovatif dan Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine and analyze the extent to which work facilities, particularly the X-Ray Cabin, influence the performance of Aviation Security (AVSEC) officers at Betoambari Airport, Baubau. The background of this research is based on field findings indicating that several inspection facilities were either damaged or insufficient, which directly affected the effectiveness of the officers’ work and the smooth operation of the airport. The study uses a quantitative approach with a census method, involving the entire population of 23 AVSEC officers assigned to the X-Ray Cabin area. Data were collected through questionnaires and analyzed using SPSS version 25, employing simple linear regression, t-test, and the coefficient of determination (R²). Indicator analysis also shows that within the work facilities variable (X), the indicator “Ability to Optimize Work Results” received the highest score, indicating the importance of available facilities in supporting daily work efficiency. Conversely, the indicator “In Accordance with Needs” received the lowest score, suggesting that the availability and quality of the X-Ray Cabin are still suboptimal, both in terms of quantity and technical condition. In the performance variable (Y), the indicator “Task Execution” ranked the highest, reflecting the officers’ strong compliance with SOPs and their ability to carry out tasks professionally. However, “Work Quality” was the lowest-scoring indicator, implying that limited facilities directly impact the overall quality of output. The research findings indicate that X-Ray Cabin work facilities have a positive and significant influence on the performance of AVSEC officers, as evidenced by a significance value of 0.000 (< 0.05) and a regression coefficient of 0.926. The coefficient of determination test reveals that the contribution of work facilities to performance reaches 70.2%, while the remaining 29.8% is influenced by other variables outside the scope of this research.

Angelin Cindy Clara Manga’pan; Kifni Yudianto

Jurnal Bisnis Inovatif dan Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Increased activity in the airside area, especially on the apron, causes the emergence of foreign objects such as gravel and oil spills that can disrupt flight safety. Apron Movement Control (AMC) plays a crucial role in regulating aircraft traffic, monitoring the apron area, and maintaining cleanliness from Foreign Object Debris (FOD). This study aims to evaluate the effect of AMC performance in FOD supervision on flight safety at Sentani International Airport. The method used is a quantitative approach with a saturated sampling technique, involving airside officers from airlines, Ground Handling (GH), Ground Support Equipment (GSE), and Marshallers. Data were collected through a closed questionnaire with a 4-point Likert scale and analyzed using validity, reliability, simple linear regression, T-test, and coefficient of determination. The results of the analysis show that AMC performance has a positive and significant effect on flight safety, with a significance value of the T test <0.05. The coefficient of determination (R²) of 0.916 indicates that AMC contributes 91.6% to flight safety, while the rest is influenced by other factors. This finding emphasizes the importance of improving the professionalism and effectiveness of AMC officers' performance.

Iskandar Suhardi; Mega Nugraha; Sunarto Sunarto

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Iskandar Suhardi, Evaluation of Health Protocol Enforcement Performance by Members of the Merdeka Post during the Covid-19 Period by the Palembang City Fire and Disaster Management Service. This study aims to analyze the Performance Evaluation of Health Protocol Enforcement by Members of the Merdeka Post during the Covid-19 Period by the Palembang City Fire and Disaster Management Service. The study used qualitative methods with data collection techniques, namely observation, interviews and documentation. The results of the study show that in the application of the health protocol itself in a combined unit of several elements and agencies, it has several weaknesses, first from the community side who really underestimates the Corona virus, then from the officers themselves there is still minimal knowledge in providing education about the importance of complying with health protocol. The enforcement of health protocols did not go as expected, based on the health protocol policy itself, because there were several aspects, where in fact not all people believed in the existence of the corona virus, some even said that this corona was just a political conspiracy and the like, so that officers had difficulty in enforcement of health protocols. In 2020-2021 the health protocol policy is going quite well, people still have fear and vigilance about the spread of the corona virus, but in the course of time and being supported by people who have been vaccinated 1 and 2, it makes people feel safer, so that strict adherence to simple wearing a mask is no longer obeyed, not to mention other things such as washing hands and so on. The implementation of this health protocol policy has many obstacles and the weak side is public awareness and the pros and cons regarding the presence or absence of the corona virus, so that some people do not obey the applicable rules, and this makes it difficult for officers to carry out the policies that have been determined. So in this case the officer must have the right technique or method so that the implementation process can be easier.    

Prisma Maydita Nugrahani; Anita Nur Marsyi’ah

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

This study aims to find out many cases of passengers who have special conditions due to illness, disability, the elderly, pregnant women, disabilities, the visually impaired and their children cannot do it alone, for that they need special services, namely in the form of wheelchair  users to help their journey while at the airport. This study uses qualitative research methods. The data collection techniques used are observation, interviews, documents and documentation as well as observations. The researcher immediately made observations, the researcher also explained the results of the data taken during the interview and observations for the interview, the researcher interviewed 3 resource persons with document data obtained by the researcher from the documentation of the activities  of the medical officer in handling the Special Passanger (Wheelchair) when carrying out duties and responsibilities in the field and also in the form of implementation documents for the data analysis techniques used, namely Data collection, data reduction, presentation of discussion data and conclusions. The results of this study include, the performance of the Pasasi unit in Handling Special Passengger (Wheelchair) at PT. The Angkasa Gate of I Gusti Ngurah Rai International Airport Bali has been very good in terms of work quality, work quantity, responsibility, cooperation, and initiatives which all aspects have been very well carried out by the Pasasi unit officers in handling special passengers. Officers must have experienced obstacles, obstacles here such as the wheelchair that is used is not suitable for use such as the wheelchair wheel sounds,  Wheelchair passengers  do not have a companion in carrying out flights, and wheelchair  passengers do not bring a statement letter and other obstacles often occur experienced by the transit officer.

Rusdiah Hasanuddin; Nurasia Natsir

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

Sandriane Meiladinov; Nida Handayani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

East Ciputat District one of the government institutions that has the task of providing community services. In providing services, Ciputat Timur District still has several problems, namely that performance accountability is not yet optimal, the use of information technology has not been optimized to help the smooth running of services, and the pattern of training for officers is not yet oriented towards improving performance. The purpose of this research is to determine the current performance of employees in East Ciputat District, South Tangerang City. The research method used in this research is descriptive with a qualitative approach, with data collection techniques namely observation, interviews and documentation. This research is based on the theory of Employee Performance Indicators by Bernardin (2016), and found several findings that now East Ciputat District employees have experienced an increase in their performance. This is known from the quality of employee performance which satisfies community expectations, and also from employee responsiveness in resolving problems. Apart from that, employees can also responsibly complete 3 cycles of work activities, successfully achieve predetermined performance targets, as well as being disciplined in carrying out their main duties. Apart from that, the employees are agile and have good synergy in working.

Sumiyati; Kifni Yudianto

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

;   This research aims to find out: what the procedures are for checking the security of aircraft passengers and luggage transported by aircraft and individuals, so reliable human resources are needed. Therefore, airport operators have special units that carry out the role.  an Aviation Security unit (AVSEC) which has a role as a unit that ensures airport security which is under the operational division. The Aviation Security Unit (AVSEC) must have a license as a standard of suitability in carrying out duties at airports, Avsec personnel always adhere to or are Fully guided by ICAO (International Civil Aviation Organization) regulations. This study used qualitative research methods. The data collection techniques used were observation, interviews, documents, and documentation along with observations. The researcher directly carried out observations, the researcher also explained the results of the data taken during interviews and observations. For the interview, the researcher interviewed Aviation Security officers from 3 sources with document data obtained by the researcher. from documentation of the activities of Aviation security officers when carrying out their duties and responsibilities in the field and also in the form of implementation documents for the data analysis techniques used, namely data collection, data reduction, data presentation, discussion, and conclusions.  The role of aviation security officers is very important to support flight security.  Officers must ensure that passengers' luggage entering the plane contains no prohibited items or items that endanger other passengers. This is because the responsibility of aviation security officers is very large and Avsec officers have carried it out. duties in accordance with existing procedures in the company. The implementation of standard operating procedures (SOP) is also very influential in improving employee performance where standard operational procedures are a guidebook and procedures for carrying out the work of each employee at each job desk.

Sulthan Ghifari Rizqullah Junaidy

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2024 Asosiasi Riset Ilmu Teknik Indonesia

Abstract. turbocharger is a vital component in many modern engines, which functions to increase engine performance and efficiency by compressing the air entering the combustion chamber. However, turbochargers often face various technical problems, one of which is damage to the turbo rotation. The purpose of this research is to discuss reducing RPM on ships to align research objectives, find out the problems that occurred during research, research objectives, problem formulation and research questions. This research method uses the qualitative type TSHD Rsa Marine 3 and the officers' efforts to take action when the main engine experiences a decrease in RPM, namely replacing components that affect the decrease in RPM such as replacing turbo components and air filters. This research was conducted using qualitative research methods, observation, interviews and related heritage. with a sudden drop in RPM. then take data such as RPM reduction statistics and pictures of component repairs that have a big influence on the reduction in Main Engine RPM. Based on the research results, it was concluded that the decrease in RPM was caused by damage to the compressor wheel and dirty turbo filter which resulted in abnormal RPM ME No. 2 on the ship.

Frida Lusiana Putri; Siti Mualifatur Rizqon Khasanah; Ismi Iftikad

Jurnal Bintang Manajemen (JUBIMA) 2024 Pusat Riset dan Inovasi Nasional

Issues (GAP): The author focuses on understanding the extent to which these functions are implemented and how they impact on organizational performance in the Food Plant, Horticulture, and Farming Services of Malang District. Objective: This study aims to analyze the implementation of the management functions that exist in the agency, as well as to identify any factors that are impeding the application of such functions. Methods: This research uses descriptive qualitative methods, observations, and interviews with related stakehoslders. Research results: DTPHP has implemented a fairly good management function, but some officers need to be further enhanced in execution, the head of the division performs more control over the work, in order to reduce errors and deviations in tasks.These findings could provide insights for service management to improve operational efficiency, organizational performance, and overall public service.  

Eva Qoudria; Suprapti Suprapti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Ground time is one of the important things in handling aircraft while in the apron area and Ramp handling officers are responsible for block on to block off activities and play an important role in improving service functions in the apron area. Ground time that does not comply with company standards can affect flight schedules and operational costs for an airline. This research aims to analyze the ground time achievements of the Airbus A350-900 aircraft on the performance of ramp handling officers. The method used in this research is a quantitative approach with data collection techniques, namely observation and interviews. The data analysis technique uses SPSS 25 which includes descriptive analysis by processing primary data in the form of ground time records for the Airbus A350-900 aircraft for two months which has been adjusted to secondary data, namely company documents to determine the average (mean) ground time each month.Based on the results of descriptive analysis to find out the average ground time, the results obtained in August were 55.53 minutes and in September it was 55.93 minutes, meaning that in general the ground time was still achieved and the performance of the ramp handling officers was very good because they reached the ground time on time. . If ground time is looked at based on the daily schedule, there are still several delays caused by several factors, namely delays in the arrival of planes from the origin airport to the destination airport, weather factors and delays for passengers with baggage.

Ahmad Wahyu Rafsan Zani; Kartini Kartini; Agung Mustika Rizki

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Waste Bank is an institution that plays an important role in waste management. Kedungmaling village is a village located in Mojokerto district, East Java province, Kedungmaling Waste Bank was established in 2019 and its head is the PKK organization of Kedungmaling village. Some research has been conducted with a case study of a Waste Bank to improve the performance of waste banks that still carry out their business processes conventionally. Most previous research focused on making waste bank applications but still used Kotlin programming language and fire base web service as the database. This research uses the React Native framework to create mobile applications and uses the Rest API as a database. The application design uses the SDLC method with a waterfall model. Application testing using black box gets a percentage of 97% of 89 scenarios and Rest API testing assisted by the postman application gets a percentage of 100% of 94 scenarios. With this application, it can help officers in managing waste and facilitate customers in managing their balances.

Ella Putri Febria

Concept: Journal of Social Humanities and Education 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Happiness of police officers is an important aspect that affects their performance and effectiveness in carrying out their duties. This study aims to gain an understanding & examine in depth the description of happiness of Satintelkam police members. This research uses a qualitative approach. There were seven participants with the criteria of police members of Satintelkam Polresta Surakarta. Interviews and observations were used as data collection methods. The results showed that happiness is obtained when making a positive contribution to others, having harmonious relationships with colleagues, and living life with gratitude and a spirit of service. Happiness of SatIntelkam police members is also influenced by involvement in work and good relationships with the work environment.

Shabrina Shabrina; Elisabet Mediana Putri; Hildegardis Patricia Loko Wewa; Salwa Tazkia F; Tugimin Supriyadi

Jurnal Publikasi Ilmu Psikologi. 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

In general, the performance of police officers will not always increase, but sometimes the performance of police officers also decreases due to excessive work stress. This gives rise to various impacts, one of which will have an impact on the mental well-being of police officers. The aim of this research is to determine the impact of work stress on the mental well-being of police officers. This type of research is qualitative research, while for data collection this research uses literature studies. The results of this research show that work stress has a social and psychological impact on the mental well-being of individual police officers who carry out their duties. The importance of managing workload and social support from superiors and co-workers is one of the influential factors in managing the impact of work stress and increasing job satisfaction.    

Ellyn Patadungan; Marniati Marniati

Journal Economic Excellence Ibnu Sina 2024 STIKes Ibnu Sina Ajibarang

Abstract : Analysis of the level of community satisfaction with services at the Bonggakaradeng District Office, Tana Toraja Regency. The problem in this study is how the Level of Community Satisfaction with the Services obtained at the Bonggakaradeng District Office.  This study uses a quantitative descriptive research method. The type of data used is primary data obtained through observation, questionnaire filling and documentation while secondary data is obtained from records, books and report documents related to the problem being researched. The method in this study is quantitative descriptive analysis. The results of this study show that the value of the Community Satisfaction Index (IKM) for services at the Bonggakaradeng District Office is 3,192 with a conference number of 79.8, so the service performance is in the category of good service quality. The results of the 9 indicators of the Community Satisfaction Index are as follows: (1) the service company has an IKM value of 78.18 with the good category, (2) the ease of service procedures with a value of 77.72 with the good category, (3) the speed of service time has a value of 71.35 with the poor category, (4) the service cost/tariff with a value of 100.00 with the very good category, (5) the suitability of the service product with a value of 79.09 with the good quality category, (6) the competence of the officers has a value of 78.62 with good quality, (7) the behavior of officers in providing services has a value of 77.25 with good quality, (8) the quality of infrastructure facilities has a value of 76.35 with poor quality and (9) the handling of service complaints has an IKM score of 86.8 with good quality.

Ferry Praba Kusuma; Heru Sancoko; Donny Anshar

MALFINA : Maritime Logistics and Financial Journal 2024 Akademi Angkatan Laut

The State Finance, as regulated in Law Number 17 of 2003, requires adequate oversight in its management. Consideration in determining the oversight for financial treasurer is done by assessing it from external and internal factors. The importance of expenditure treasurer certification in supporting performance within the unit is also highly needed. The success of an institution in realizing a work program depends on an expenditure treasurer who manages all financial inflows and outflows within the institution to facilitate the implementation of a work program. This research is conducted due to several issues, including frequent delays in allowances for Naval Academy Cadets and suboptimal performance of the Expenditure Treasurer at the Naval Academy. Meanwhile, the purpose of this research is to find solutions to address the existing problems, for which the author collects data through observation, interviews, and questionnaires. The research results indicate that the quality of performance of the Expenditure Treasurer at the Naval Academy is still suboptimal, primarily due to vacant positions in the Expenditure Treasurer role within the Naval Academy. The position of Expenditure Treasurer is held by an officer who structurally does not hold that position. Additionally, the officer also holds more than one position, resulting in suboptimal performance of the Expenditure Treasurer. Administratively, to strengthen the position professionally in the financial field, the certification of Expenditure Treasurer is required according to PMK No. 126/PMK.05/2016. However, the current Expenditure Treasurer has not undergone certification because there is no certification for first-level officers within the Navy environment.