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Aminatu Rokmah; Najwa Dewi Oka; Mario Mario; Olitia Pran Kuncoro Tarigan; Da’i Muhamad Rizkan +1 more

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang. The focus of the study includes planning, implementation, supervision, and evaluation of quality standards in health laboratory services. This research employed a qualitative method with an observational study approach. Data collection techniques were conducted through observation, interviews, and documentation involving parties engaged in laboratory management. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study indicate that health laboratory management at UPTD LABKESDA Kota Serang has implemented quality standards in various aspects of service, including administrative management, quality control of examinations, management of facilities and infrastructure, and improvement of laboratory personnel competencies. However, several obstacles were still identified, such as limited human resources, supporting facilities that are not yet optimal, and the need for periodic supervision and evaluation improvements. The implementation of quality standard-based management is considered capable of improving the effectiveness of laboratory services and maintaining public trust in health examination results. Based on the findings, it can be concluded that the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang has been carried out fairly w, although further improvements and developments are still needed to optimize the quality of laboratory services.

Titis Widowati; Benny Sigiro; Bambang Agus Diana

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

Ahmad Qolbi Salim; Made Dudy Satyawan

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Fahmi Destry Amelia; Ida Budiarty

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

This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

Wahyu Ardiansyah; Rozzy Aprirachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Nature-based tourism development has a strategic role in encouraging sustainable local economic growth, especially in rural areas such as Marente Village, Kabupaten Sumbawa. Agal Waterfall is one of the natural tourism destinations that has high attractiveness, but its utilization is still not optimal due to limited facilities and infrastructure, access to the location, promotional activities, and the quality of human resources management. This study aims to identify strengths, weaknesses, opportunities, and threats, and determine priority strategies in developing Agal Waterfall tourism using the Quantitative Strategic Planning Matrix (QSPM) method. The research approach used is descriptive quantitative with primary data collected from 100 respondents. Analysis techniques include the preparation of IFAS, EFAS, SWOT, and QSPM matrices. The research findings show that the beauty of the natural environment and community participation are the main strengths, while the limited supporting facilities and promotion are still the dominant weaknesses. Development opportunities are supported by the increasing interest in nature tourism and the utilization of digital platforms, while threats come from competition between tourist destinations and the potential for environmental degradation. Based on the results of the analysis, priority strategies suggested include improving basic facilities, optimizing digital-based promotions, strengthening the capacity of human resource managers, and implementing the principles of sustainable tourism.

Ichfa Farida Ramadhani; Noor Endah Cahyawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Hizwati Dalilati Hazhiyah; Suparno Suparno; Karmanis Karmanis

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, gender analysis tools (GAP and GBS), and community participation. The research utilizes a descriptive qualitative approach, employing in-depth interviews, document studies, and questionnaires. Key informants include local government organizations (OPDs) and civil society representatives. Data analysis is carried out using Miles & Huberman's interactive model with thematic analysis. The findings show that normative prerequisites such as policies and institutional frameworks are in place, but implementation remains weak, particularly in the use of sex-disaggregated data and the application of GAP-GBS. Supporting factors for success include leadership commitment from specific OPDs and the existence of cross-sector coordination forums, while the main obstacles are limited human resource capacity and insufficient gender-responsive budget allocation. This study reinforces the relevance of policy implementation theory in bridging the gap between normative frameworks and operational practices. Recommendations include ongoing training, mainstreaming sex-disaggregated data, and technical regulations that all OPDs must follow to enhance the effectiveness of PUG.

Ida Hapni Harahap

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the improvement functions and principles of education management in supporting digital transformation, emphasizing the use of technologies such as school management systems (SIS), learning management systems (LMS), and performance monitoring applications. The research method used was a literature review of 15 scientific articles published between 2020 and 2024, which discussed relevant issues related to digital education management. The results of the study indicate that the main functions of management in education, namely planning, organizing, directing, and controlling, are increasingly important when integrated with the principles of effectiveness, efficiency, innovation, and participation. The planning function emphasizes the development of school digitalization strategies, organizing plays a role in allocating human and technological resources, directing includes empowering teachers and students in the use of technology, while controlling functions to ensure the quality of education services is maintained during the digital transformation process. In addition, adaptive education management principles are essential. Effectiveness emphasizes the measurable achievement of digitalization goals, efficiency highlights the optimal use of resources, innovation encourages the creation of creative technology-based learning strategies, and participation invites all education stakeholders to be actively involved. Key factors supporting successful digital transformation include infrastructure readiness, improved teacher digital competency, visionary and adaptive leadership, and government policy and political support. However, this study also identified several challenges, such as disparities in access to digital infrastructure between regions, limited digital literacy among teachers and education personnel, and resistance to change. Therefore, improving the functions and principles of educational management in line with technological developments is believed to strengthen the quality, equity of access, and competitiveness of education in the digital era.

Asj’ari, Fachrudy; Alfa Rizki, Rayhan Ahmad; Andy Andreawan; Aristyanto, Erwan

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research falls under the category of Human Resources, which includes planning, organizing, managing, and controlling individuals who are considered valuable assets by companies. The goal is to achieve the goals that the company has set. The focus of the research to be carried out is to test how spiritual leadership influences innovative work behavior, by paying attention to the role of employee interpersonal justice at PT. Multi Spunindo Jaya, Tbk which is located in Sidoarjo. The type is quantitative with data analysis techniques collected through statements in the form of questionnaires and analyzed using SEM_PLS techniques with the SmartPLS 4.0 tool. This population is 780 employees taken from PT. Multi Spunindo Jaya, Tbk in Sidoarjo. The sample in this study was taken from 62 employees through the Issac and Michael formula with purposive sampling technique. The research aims to analyze how spiritual leadership and interpersonal justice play a role in optimizing the innovative work behavior of employees of PT. Multi Spunindo Jaya, Tbk in Sidoarjo. This research is useful for developing knowledge about MSDM. The results of the research that has been conducted show that spiritual leadership and interpersonal justice have a significant and positive effect on innovative work bahevior, and also spiritual leadership has a significant and positive effect on interpersonal justice.

Muhammad Taufik Hidayat; Fitriasuri Fitriasuri; Bakti Setyadi; Poppy Indriani

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Tanjung Laut Village holds significant potential in the songket handicraft sector. However, local artisans face challenges in utilizing digital technology for marketing. This community engagement project aims to optimize human resources and time management to support the adoption of e-commerce among local MSMEs. The methods include time management training, e-commerce workshops, international HR management socialization, and Focus Group Discussions (FGDs). The results show an increased understanding of digital marketing strategies and production time planning. These trainings also encouraged collaboration and technology adoption, expected to enhance the village’s economic independence and competitiveness.

Fahmi Ilham; Sephia, Sephia; Syifa Azkia Marwah; O. Feriyanto

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.

Gaitsa Zahira Shopa; Hirzah Syakira; Hunafaa Zahara; Nadine Namira Zalfa

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

Ahyar Ahyar; Amanah Putri Fadillah; Fannia Sri Juwita

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

In the context of improving the quality of early childhood education, educational management plays a central role. Effective and efficient management is able to manage various existing resources optimally so as to create a conducive and quality learning environment. In addition, management is also responsible for designing learning programs that are in accordance with the needs of child development, supervising, evaluating, and providing training and professional development for educators. Thus, the role of management is not only administrative, but also strategic in improving the quality of early childhood education services. This research is a type of literature study. Library Research refers to a series of broad and systematic activities that are closely related to various sophisticated methodologies used in careful library data collection, comprehensive reading and accurate recording of relevant information, and complex processing of various research materials. Based on the results of the literature, the data collected shows that the role of management in improving the quality of early childhood education (PAUD) is very complex and multidimensional. The studies reviewed underline the importance of comprehensive planning, including the development of relevant curricula, the provision of adequate facilities and infrastructure, and the management of quality human resources. In addition, efficient organization, effective program implementation, and structured supervision have also been shown to contribute significantly to improving the quality of PAUD.

Gladis Jelita; Hastiani Nasution; Zainarti Zainarti

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the planning and management of human resources (HR) in the culinary business of Ayam Penyet, with a case study at Ayam Penyet Buk Nur. The research employs a qualitative method with a case study approach, collecting data through in-depth interviews, observation, and documentation. The findings indicate that thorough HR planning is crucial to ensure the availability of workforce that matches operational needs. Recruitment at Ayam Penyet Buk Nur is still informal, necessitating a competency-based selection system to acquire qualified employees. HR development through technical and work ethics training has proven to improve performance and service quality. A fair and transparent compensation system contributes to employee loyalty and retention. The internalization of Islamic business ethics strengthens a professional and harmonious work culture. Effective and adaptive HR management is key to the success and competitiveness of the Ayam Penyet business amid intense culinary market competition. The study recommends enhancing recruitment systems, continuous training, and the application of fairness and ethics principles in HR management to support business sustainability.

Nanda Anggun Kharisma; Deliani Faradillah; Anastasya Veronica Parera

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the process of planning, recruitment, and placement of Human Resources (HR) at Saudara Jaya Tofu Factory. The availability of quality HR is a crucial factor in supporting operational effectiveness and achieving organizational goals, especially in small-scale manufacturing industries such as tofu factories. The research methods used are in-depth interviews with owners/managers and key employees, and direct observation of daily activities related to HR management in the factory environment. The results of the study indicate that the HR planning process at Saudara Jaya Tofu Factory tends to be informal and based on immediate needs, not long-term projections. Recruitment is mostly done through recommendations from existing employees or word of mouth in the surrounding environment, with selection criteria that focus on work experience and willingness to learn. Employee placement is done flexibly, adjusting to daily production needs and observed individual abilities. Nevertheless, it was found that this informal approach was quite effective in meeting the operational needs of Saudara Jaya Tofu Factory, considering the relatively simple scale of the business and characteristics of the work.

Ridwan R. Puluhulawa; Rusly Abdurrahaman Idji; Robin Pakudu; Nuzlan Botutihe

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to obtain an overview of Human Resource Management (HRM) practices at the Fisheries Service of Gorontalo Regency. A descriptive qualitative approach was used in this study, with data collection techniques through interviews, observations, and documentation. The results of the study indicate that planning is carried out through a recruitment process that includes identifying needs, preparing job descriptions, and the orientation process for new employees. In terms of organization, service digitalization is applied to accelerate administration, increasing HR capacity through training, and involving the community in fisheries policies, which have been proven to increase service efficiency by up to 80%. However, implementation has not been optimal due to limited time, resources, communication constraints, and budget constraints. Work supervision involves leaders, supervisory positions, and other relevant parties, with leaders playing a central role in ensuring employee performance. Motivation is provided by providing opportunities for skill development and rewards for performance. Performance evaluations are carried out periodically to measure the achievement of organizational targets and goals. These findings provide important insights into efforts to improve the quality of human resource management in the public service sector.

Pusporini Palupi Jamaludin; Elizabeth Tika Kristina H; Budhi Prabowo; Paringsih Paringsih

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

The importance of implementing community service activities (PKM) in the Tri Dharma of higher education has a positive impact on the community. The title of this PKM is "Empowerment of human resources through digital financial literacy to prevent illegal online lending practices among mothers of Majelis Taklim Al Hasanudin. " The low level of digital financial literacy is the main cause that makes mothers entangled in illegal loans. The purpose of this PKM is to increase the understanding of digital financial literacy, which is crucial for the community to recognise and stay away from unauthorised online loans. With good knowledge, each individual is expected to make smart financial decisions and avoid the trap of illegal debt. This community service activity took place in the Sawah Baru Ciputat area, South Tangerang. The methods used in the implementation of this PKM include participatory approaches, lectures, and focus group discussions (FGDs). The results of this activity show that the participants, namely the mothers of Majelis Taklim Al Hasanudin who have received education, are able to take both preventive and responsive steps to protect themselves from the negative impacts of illegal online loans. Their improved understanding of the characteristics of illegal online loans, the importance of financial planning, and the ability to access legitimate financial information were significant results. Thus, digital financial literacy proved effective in strengthening the capacity of the women to maintain personal financial stability and avoid illegal online lending practices.

Huda, Achmad Nuril; Hamdani, Umar; Rahayu, Wening Patmi; Winarno, Agung

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This paper provides a comprehensive examination of the concept and implementation of skill management as a cohesive set of competencies encompassing technical, interpersonal, conceptual, and strategic skills within organizational and entrepreneurial contexts. The background highlights the critical role of skill management in addressing the challenges posed by a highly competitive and rapidly evolving business environment, where mastery of these competencies determines both individual and organizational effectiveness in planning, organizing, leading, and controlling resources to achieve collective objectives. Grounded in a literature review of seminal works by Robbins & Coulter, Katz, Drucker, Mintzberg, Armstrong, and Barney & Hesterly, this study adopts a structured approach that covers definitions, classification of skill types, their roles in organizations, development strategies, implementation challenges, and applications in entrepreneurship. The findings indicate that: (1) technical, human, and conceptual skills are complementary across different managerial levels; (2) skill development requires a blend of formal education, field practice, mentorship, and technology utilization; (3) primary challenges include technological adaptation, complexity of decision-making, and limitations in training resources; and (4) in entrepreneurial ventures, effective skill management is fundamental to planning, finance, human resources, innovation, and communication. In conclusion, skill management should not be viewed as a static competency but as a strategic asset that must be continuously enhanced through lifelong learning, enabling both individuals and organizations to sustain growth and resilience in the era of globalization and digital transformation.

Alisya Maharani Putri Kastari; Sultoni Sultoni; Agus Timan; Imron Arifin

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

Essentially, humans are equipped with their own individual characteristics from birth. However, over time, new traits will form and become the characteristics that are attached to each individual. The purpose of this study is to examine the character education program in the Pasukan Khusus Extracurricular at Senior High School 1 Cerme, the management process conducted, supporting factors and optimization activities, as well as the inhibiting factors and their solutions. The research method used is qualitative with a case study type. Data collection techniques include interviews, observation, and documentation. The data validity test used is credibility testing. The Pasukan Khusus Extracurricular at Senior High School 1 Cerme has five character education programs, namely: junior training (diklat junior), upgrading character, nationalism visits (kunjungan nasionalisme), attribute inspection (pemeriksaan atribut), and routine evaluations (evaluasi rutin). Pasukan Khusus Extracurricular at Senior High School 1 Cerme follows the stages of character education program management well, starting from planning, organizing, implementation, and supervision. Supporting factors include a high commitment from human resources, intensive communication between parties, support from the school, and a positive organizational culture. The optimization activities emphasize commitment and loyalty among members, full support for the program from the school, and the preservation of a good organizational culture. There are also inhibiting factors such as limited financial support, the time-consuming permission process from the school and parents, and some human resources who engage in deviations. The solutions to these problems include member contributions, sponsorships, minimizing the use of funds, submitting proposals well in advance of program implementation, and issuing warnings and sanctions to members who violate the rules.

Abalaka J.N; Ajiteru S.A.R; Sulaiman T.H

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.