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Rizkuna, Akhmat; Arifin, Dani Nur; Aldiyanti, Amani

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Heat stress is a major constraint in broiler production systems located in humid tropical climates, where high ambient temperature and relative humidity impair growth performance, feed efficiency, and animal welfare. This systematic review synthesizes peer-reviewed studies published between January 2015 and December 2025 evaluating environmental housing designs and cooling strategies for mitigating heat stress in broiler chickens. This systematic review followed the PRISMA 2020 guidelines and synthesized peer-reviewed studies retrieved from Scopus, Web of Science, and ScienceDirect, published between January 2015 and December 2025. From 500 records initially identified, 26 studies fulfilled the predefined eligibility criteria and were included in the qualitative synthesis. The findings demonstrate that evaporative cooling systems, tunnel ventilation, and automated climate control technologies consistently reduced indoor temperature (2–6°C) and improved body weight gain, feed conversion ratio (FCR), and mortality rates under hot-humid conditions. However, cooling efficiency was strongly influenced by ambient humidity, necessitating integrated and adaptive environmental control approaches. Smart sensor-based systems further enhanced microclimate stability and thermal uniformity within broiler houses. Beyond performance improvements, optimized environmental management reduced physiological stress indicators, including heterophil-to-lymphocyte ratios and corticosterone levels. Overall, integrated, humidity-adaptive, and energy-efficient cooling strategies are essential to sustain productivity, welfare, and climate resilience in tropical broiler production systems.

Atikah Nur Faizah; Sinta Julia Sahputri; Alfira Angelica Oktavia; Revi Ani Sundari; Aris Dwi Saputra +2 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

Dea Devira Veronika; Muslimin Muslimin

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

Dina Zuhda Syauqia; Siti Rohmatun; Ani Sofiana Istiqomah; Fatiatun Fatiatun

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

Early Childhood Education (PAUD) is a stage of education that plays a crucial role in maximizing children's cognitive, social-emotional, motor skills, and creativity growth at their peak developmental stage. Children aged three to six learn efficiently through play, hands-on exploration, and interaction with their surroundings. The purpose of this study was to evaluate the use of loose parts media based on natural materials as a means to stimulate creativity in early childhood at PAUD Pelita Mandiri Kertek. This study adopted a descriptive qualitative approach and utilized data collection techniques such as observation, in-depth interviews with teachers, and documentation of children's work. The main focus of this study was on the use of various natural materials, such as corn cobs, twigs, pebbles, and leaves, in play and learning activities. The results showed that loose parts media using natural materials can enhance children's creativity by improving problem-solving skills, strengthening verbal skills in expressing ideas and telling stories about their work, and supporting independent learning because children are actively involved in the educational process. The open-ended nature of the materials allows children to explore and express their ideas freely, thus creating a learning atmosphere full of creativity, innovation, and fun. The implications of this research indicate that the use of loose parts media based on natural materials can be an alternative learning method that is not only effective, but also economical and easy to implement to support the development of children's creativity, independence, and thinking skills, in line with the principles of child-centered learning.

Amelia Oktavia; amaliyya, nita; Rindiani Indah P

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Sukabanjar Village is one of the villages striving to improve basic infrastructure quality, particularly in drainage construction and road repair. However, limited understanding among village officials and communities regarding standardized construction cost estimation methods, specifically the Unit Price Work Analysis (AHSP), has become an obstacle in preparing accurate and efficient Budget Plans (RAB). This community service program (PKM) aims to improve the understanding of village officials, village hall staff, and Sukabanjar Village community regarding AHSP-based construction cost estimation planning as the standard reference for construction work cost calculation in Indonesia. The program involved socialization and training for 20 participants, consisting of village officials (RW/RT), village hall staff, and general public, introducing the basic concepts of AHSP, RAB component elements, and simple simulations of drainage and road work cost calculations. Evaluation was conducted through pre- and post-tests. The results of the activity showed a very significant improvement in participants' understanding. The average pre-test score was 42, which then increased to 75 in the post-test, reflecting an increase of 33 points (78.6%). In conclusion, the AHSP-based cost estimation planning socialization was effective in improving the village community's understanding of construction infrastructure budget management, although continued mentoring is still needed for optimal and sustainable implementation.

Blandina Wenika Djawa

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

In today's rapidly developing era, advances in digital technology have brought significant changes to various fields, including the music industry. Music production processes that once relied heavily on analog equipment can now be carried out digitally through various software applications, one of which is Fruity Loops Studio (FL Studio). FL Studio is a digital music production software that is relatively easy for beginners to learn and is widely used in the creation of digital music. This technology enables individuals to create, record, edit, and produce music more efficiently without requiring expensive studio equipment. Therefore, proficiency in digital music production technology has become a relevant and essential skill for professional, educational, and creative industry purposes. Training in recording, mixing, and mastering techniques using FL Studio is one approach to enhancing the competencies of youth communities engaged in music activities. One of the target groups of this program is the K-Tong Lasiana Youth Community, a community actively involved in music creation, particularly ethnic music. However, their musical works are still primarily focused on live performances and have not been widely produced in digital recording formats due to limited knowledge and skills in digital music production. As a community service initiative, this training program is designed to equip community members with fundamental knowledge and practical skills in digital music production, enabling them to create high-quality musical works and distribute them through various digital platforms so that they can reach a broader audience.

Sharma, Meenu; Sharma, Ananya

SocioHumania: Journal of Social Humanities Studies 2026 Yayasan Mabadi Iqtishad Al Islami

Digital democracy and e-governance have emerged as transformative instruments for promoting transparency, accountability, and efficient public administration in India. This study examines the role of digital governance initiatives in strengthening democratic participation and reducing corruption through technology-driven governance mechanisms. Using a qualitative and doctrinal research methodology based on secondary sources, the study analyses major initiatives such as Digital India, Aadhaar, DigiLocker, BharatNet, BHIM-UPI, and MyGov. The findings demonstrate that digital governance has improved accessibility to public services, enhanced administrative efficiency, and minimized bureaucratic corruption through automation and electronic monitoring systems. Furthermore, digital platforms have expanded citizen participation in democratic processes by facilitating communication between governmental institutions and the public. However, challenges such as digital inequality, cyber-security risks, infrastructural limitations, and privacy concerns continue to affect the effectiveness of digital democracy in India

Rania Nurlita Sari; Raden Kokoh Haryo Putro; Yerry Kahaditu Firmansyah

Jurnal Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

Lead (Pb²⁺) contamination in wastewater is a major environmental concern due to its toxicity, persistence, and ability to accumulate in living organisms. Adsorption using biomass-based materials has been developed as an alternative treatment method because it is efficient, economical, and environmentally friendly. This study aimed to analyze the effect of bioadsorbent dosage and contact time on Pb²⁺ removal efficiency and evaluate Pb²⁺ mass distribution using mass balance analysis in a batch adsorption system. Ramie leaf (Boehmeria nivea) was utilized as a bioadsorbent due to its lignocellulosic content, which provides active sites for metal ion adsorption. The research was conducted experimentally through bioadsorbent preparation, chemical activation, and batch adsorption using artificial Pb²⁺ solutions with variations in bioadsorbent dosage and contact time. Pb²⁺ concentrations before and after adsorption were analyzed using Atomic Absorption Spectroscopy (AAS). The obtained data were used to determine removal efficiency and Pb²⁺ distribution between the liquid phase and bioadsorbent. The results showed that ramie leaf bioadsorbent effectively reduced Pb²⁺ concentration, with the optimum condition obtained at 4 g/L bioadsorbent dosage and 90 minutes contact time, achieving 98.46% removal efficiency. Mass balance analysis indicated that Pb²⁺ ions were successfully transferred from the solution phase onto the bioadsorbent surface. These findings demonstrate that ramie leaf bioadsorbent has potential as a sustainable alternative material for heavy metal removal in wastewater treatment.

Halilintar, Masnur Putra; Istiana Hidayat, Aulia; Pashayev, Amirkhan; Pironti, Vicente

Journal of Islamic Law and Legal Studies 2026 Mabadi Iqtishad Al Islami

This study contributes to the advancement of Islamic social finance discourse by developing a conceptual framework for a digitally integrated zakat governance model within the agricultural sector. The study addresses a critical gap between productive zakat practices and the emerging landscape of digital agricultural transformation. While previous research has largely focused on the redistributive function of zakat as a mechanism for poverty alleviation, limited scholarly attention has been directed toward its potential transformation into a technology-enabled and productivity-oriented instrument that supports sustainable development objectives. Employing a qualitative research approach through content analysis, this study synthesizes interdisciplinary perspectives from Islamic economics, zakat governance, agricultural technology innovation, and digital sustainability studies. The study proposes a Digital Farming Zakat Platform framework consisting of five interconnected dimensions: geospatial-based beneficiary identification, smart farming empowerment, sharia-compliant financial mechanisms, agricultural market integration, and data-driven monitoring systems.

Dehya Al Fathurizqiyah; Corree Nathalia Tarigan; Trias Meiva Aulia; Deana Amelinda Kriswanto; Shahibah Yuliani

Jurnal Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

The rapid population growth in urban areas has caused various complex problems, such as congestion, air pollution, and the high use of private vehicles, so that it becomes a challenge in realizing sustainable cities and settlements. Public transportation is present as one of the solutions in overcoming these problems because it can increase community mobility and reduce negative impacts on the environment. This study aims to analyze the implementation of Mass Rapid Transit (MRT), Light Rail Transit (LRT), TransJakarta, and Electric Rail Trains (KRL) in supporting the achievement of SDGs 11 Sustainable Cities and Settlements. This study uses a descriptive qualitative method with a literature study approach. The results show that the MRT and KRL contribute to efforts to reduce carbon emissions and congestion, TransJakarta excels in the aspect of cost affordability while the LRT plays a role in improving urban connectivity efficiently. Thus, public transportation palas an important role in realizing sustainable cities and settlements with the integration between modes of public transportation which is the main factor in supporting the achievement of SDGs 11 optimally.

Hibatullah, Habibi; Muktiono , Eka; Evi Marti

MALFINA : Maritime Logistics and Financial Journal 2026 Akademi Angkatan Laut

This study analyzes the effect of logistics digitalization systems and personnel competence on the distribution of personnel uniforms (kaporlap) at Kodiklatal. The study was motivated by the fact that the distribution system had not yet operated optimally despite the implementation of digital logistics, while delays in updating the Sistem Informasi Entitas Samapta (SIMBENSAM), limited documentation of device identities, and unequal digital skills among personnel still constrained distribution performance. A quantitative approach with explanatory design was applied. The population consisted of 3,099 personnel and the sample comprised 97 respondents selected using Slovin's formula. Data were collected through Likert-scale questionnaires and internal documentation, then analyzed using validity and reliability tests, classical assumption tests, descriptive analysis, and simple and multiple linear regression. The results show that the logistics digitalization system has a positive and significant effect on kaporlap distribution (t = 24.607; p < 0.05), personnel competence also has a positive and significant effect (t = 37.972; p < 0.05), and both variables simultaneously affect distribution performance (F = 788.285; p < 0.05) with an R square of 0.944. These findings confirm that digital systems and human competence must be strengthened in an integrated manner to support efficient, accurate, and timely distribution in a military education environment.

Dea Rizka Koesalia; Keisha Nathaya Yona Wirawan

Jurnal Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

Online transportation has become an essential component of modern urban mobility, significantly transforming the way people travel while creating new challenges related to service quality, safety, customer satisfaction, sustainability, and its impact on conventional public transportation. This study aims to examine the development of research on online transportation through a bibliometric analysis combined with a Systematic Literature Review (SLR). Data were collected from the Scopus database using the keyword "Online Transportation" and filtered using the PRISMA framework, resulting in 90 eligible articles for analysis. The bibliometric analysis was conducted using VOSviewer to identify publication trends, leading contributing countries, author affiliations, journal sources, and the most frequently occurring keywords. The findings reveal that research on online transportation remains relatively limited despite showing a gradual increase in recent years. Indonesia emerged as the country with the highest number of publications, followed by the United States, China, Japan, Malaysia, and the United Kingdom. Frequently occurring keywords indicate that online transportation research is commonly associated with traffic management, drivers, passenger safety, customer satisfaction, service quality, employment, and user loyalty. These findings suggest substantial opportunities for future studies, particularly in the areas of regulatory frameworks, sustainable transportation, traffic safety, digital technology integration, and the development of intelligent transportation systems to support more efficient, inclusive, and sustainable urban mobility.

Astuti Jamilatul Nimah; Arina Haq; Edi Swasana

Garina 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The fashion industry produces large amounts of textile waste, necessitating sustainable design solutions such as zero-waste fashion design. This study examines the application of zero-waste fashion using the fabric manipulation tucking technique to ready-to-wear clothing. The objective of this study is to determine how the tucking technique can be applied to zero-waste pattern design to produce efficient and aesthetically pleasing clothing. The research method used is Research and Development (R&D) with the ADDIE development model.The research results include five stages: In the analysis stage, the author examines the concepts of zero waste, the tucking technique, and ready-to-wear clothing. In the design phase, two zero-waste pattern concepts with variations of tucking were created as trials. Development was carried out through design validation and revisions based on expert input. Implementation was carried out with product production based on the refined final design. Finally, evaluation was carried out through product validation and final revisions until the product was finished. The results show that zero-waste design using the tucking technique can be implemented systematically, reducing waste and enhancing product uniqueness.Recommendations in this study highlight the importance of tucking stitch direction, accurate placement of zero-waste patterns, and the use of excess fabric as an additional tucking accent to reduce looseness and optimize fabric usage. Selection of appropriate fabrics to support the aesthetic results and effectiveness of the Tucking technique in ready-to-wear fashion products.

Risdiansyah, Deni; Fachrurozi, Ahmad; Juningsih, Eka Herdit; Seimahuira, Syarah; Agustin Fitriana, Lady

Teknik: Jurnal Ilmu Teknik dan Informatika 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The development of digital services by BPJS Ketenagakerjaan through the JMO (Jamsostek Mobile) application has triggered a surge in large-scale and unstructured user reviews on the Google Play Store, thereby complicating manual analysis and conventional sentiment analysis in accurately identifying specific issues. This research aims to implement the Aspect-Based Sentiment Analysis (ABSA) method to granularly evaluate JMO application reviews based on specific aspects, while simultaneously addressing class imbalance and computational efficiency issues. The proposed method combines the pretrained IndoBERT model as a contextual feature extractor, the SMOTE technique to balance the training data, and an artificial neural network (Neural Network) as the classification layer without performing full fine-tuning. The dataset used consists of 90,268 unique reviews categorized into five main aspects through keyword matching, namely General Satisfaction/Complaints, Performance & Stability, Service & Support, Feature Quality, and UI/UX, with initial lexicon-based labeling using the InSet Lexicon. The research results indicate that the proposed model successfully achieves highly optimal performance with an accuracy rate of 91.81% and a weighted F1-score of 92%. Furthermore, the implementation of SMOTE proved effective in enhancing model reliability on the minority class (negative sentiment), achieving an F1-score of 89%. The implications of this research contribute an accurate and efficient aspect-based sentiment analysis framework for developers, and serve as a strategic evaluation tool for BPJS Ketenagakerjaan in mapping specific user complaints to accelerate continuous improvements in the performance, stability, and service quality of the JMO application.

Aditya Kris Samudera; Alfat Sulistiya Nugraha; Ninik Martini

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Diesel engines are widely used in the transportation and industrial sectors due to their high thermal efficiency and good operational durability. However, increased fuel consumption due to inefficiency of the injection system remains a common problem. Injector characteristics, particularly nozzle diameter and injection pressure, are important factors that affect the quality of fuel atomization, air-fuel mixing, and combustion efficiency. An inappropriate combination of parameters can cause suboptimal combustion and increase fuel consumption. This study aims to analyze the effect of variations in nozzle diameter and injection pressure on fuel consumption efficiency in diesel engines. The method used is an experiment with variations in nozzle diameter of 0.150 mm, 0.152 mm, and 0.154 mm and injection pressures of 400 bar, 420 bar, and 440 bar. Tests were conducted at engine speeds of 500 rpm, 1000 rpm, and 1500 rpm with a fuel consumption measurement time of one minute for each parameter combination. Fuel consumption was measured using the volumetric method and analyzed through the fuel volumetric flow rate, fuel mass flow rate, Brake Power (BP), and Brake Specific Fuel Consumption (BSFC). The results showed that the combination of a nozzle diameter of 0.150 mm and an injection pressure of 400 bar produced the lowest BSFC value, thus providing the best fuel consumption efficiency. Meanwhile, the combination of a nozzle diameter of 0.152 mm and an injection pressure of 420 bar showed the closest condition to optimal because it was able to provide a balance between atomization quality and the amount of fuel injected, resulting in efficient and stable combustion. Thus, the efficiency of a diesel engine is influenced by the balance of nozzle size and injection pressure, not solely by the lowest fuel consumption.

Abd. Rahman Saleh

Jurnal Hukum, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

Judicial digital transformation through the implementation of e-Court and e-Litigation represents a strategic initiative of the Supreme Court of Indonesia to establish a modern, effective, and efficient judiciary. These innovations have successfully transformed various stages of civil case administration and litigation into faster and more transparent processes. However, the success of digitalization in case examination has not been accompanied by similar reforms in the execution of court judgments. This study aims to analyze the regulation of civil judgment execution following the implementation of e-Court and e-Litigation, identify challenges encountered in practice, and formulate a concept of execution digitalization as part of judicial reform. This research employs a normative legal method using statutory, conceptual, and case approaches. The legal materials consist of primary legal sources in the form of legislation and Supreme Court regulations, as well as secondary legal sources including scholarly literature and previous studies. The findings reveal that although e-Court and e-Litigation have accelerated dispute resolution processes, the execution of civil judgments remains largely conventional. Consequently, several challenges persist, including delays in execution, lack of transparency, and limited supervision by litigating parties. Therefore, the development of an integrated Digital Execution System linked to existing electronic judicial platforms is necessary to enhance the effectiveness of judgment enforcement and ensure greater legal certainty for justice seekers.

Icon Latif; Udin Hamim; Muchtar Ahmad

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

Horman Corneles, Joy Reinst; Sri Winarso Martyas Edi

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Online maps applications have become an essential tool for modern society in finding the fastest and most efficient routes. However, these applications often fail to detect current road conditions such as flooding, demonstrations, accidents, or public events, causing users to get stuck in problematic routes. This study aims to develop a prototype of a community-based road condition reporting system, visualized through a web-based digital map. The system allows users to directly report road conditions by providing photo evidence, descriptions, and event categories. It is also equipped with features for designing event routes such as carnivals and suggesting alternative paths based on community reports. The development process was carried out using a simulation-based approach with scenario testing that reflects real field conditions, without involving direct user data. The implementation results show that all core features work properly. The technologies used include Leaflet.js, OpenStreetMap, and the Nominatim geolocation API. This research produces an adaptive community-based GIS model that can be further developed as an intelligent navigation solution at the city scale

Surya, Muhamad Fikri

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The thesis supervision process in higher education institutions is still frequently conducted manually, which may lead to inefficiencies in recording supervision data. This study focuses on the development and implementation of a web-based thesis supervision attendance application designed to facilitate attendance documentation, supervision session administration, and systematic monitoring of thesis supervision history. The methodology applied in this study is the Waterfall model, which includes the phases of requirements analysis, system design, implementation, and testing. The application was developed using the Laravel framework and a MySQL database. The system design was modeled using Unified Modeling Language (UML), while the validation process was conducted through Black Box Testing techniques. The research findings indicate that the developed application is capable of performing real-time supervision attendance recording, managing supervision information, and generating attendance reports effectively and efficiently. It can be concluded that the web-based thesis supervision attendance application improves the efficiency and accuracy of supervision record management and supports a more effective thesis supervision monitoring process..

Mariyatul Kiftiyah; Kafidin Muzakki

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.