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Fachrul Widya Nur Adhi; Sriani Wulandari; Teguh Santoso

MALFINA : Maritime Logistics and Financial Journal 2024 Akademi Angkatan Laut

This research aims to explore, analyze, and formulate ALCPT passing score standards for prospective officers graduating from the Naval Academy regarding improving the quality and abilities of AAL cadets as well as improving the quality of the Naval Academy Institute. This research uses a Development or Research and Development approach. The findings of this research indicate that the ALCPT passing score standards are focused on the skills to read and understand question texts that are linear and relevant to the future needs of cadets. So that cadets after completing their education at the Naval Academy are ready to become officers who master English both theoretically and practically, even in understanding grammar. So, the standard ALCPT passing score for AAL Cadets can be a reference or basis for cadets to improve their English language skills in later service so that English is positioned as the main medium in international communication. These findings have implications for the importance of academic policy from the leadership of the Naval Academy, in this case, the Governor of AAL, for developing curriculum, syllabus, teaching materials, learning strategies, and methodologies, as an effort to formulate standards for ALCPT cadet passing scores.

Muhammad Azizi Akbar Lubis; Isnaini Harahap; Windu Anggara

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.

Bagas Bachtyar Tabahtian; Sriani Wulandari; Arie Herumurti

MALFINA : Maritime Logistics and Financial Journal 2024 Akademi Angkatan Laut

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

Novani Wardiansah; Reza Arentama; Kustianing Sekar Djiastuti

MALFINA : Maritime Logistics and Financial Journal 2024 Akademi Angkatan Laut

The Naval Academy (Akademi TNI Angkatan Laut) is one of the units under the Indonesian Navy (TNI AL) with a direct command line to the Navy Chief of Staff (Kasal). The academy has subunits responsible for secretarial duties, administration, and archive management, specifically the Secretariat (Bagset) and Administrative Office (Tata Usaha). The objective of this research is to examine how to optimize the storage and disposal of letters and archives to ensure the smooth operation of general administration and secretarial affairs at the Naval Academy. It explores the issues and analyzes the requirements for the storage and disposal of letters and archives at the Naval Academy. The research employs a qualitative method. The study concludes that the suboptimal management of letters and archives at the Naval Academy is due to the lack of directives on the disposal of letters and archives, inadequate infrastructure for archive destruction, and the absence of an electronic application program that qualifies letters and archives based on their validity period and stores archives in softcopy form. For the optimization of archive management to ensure smooth general administration and secretarial operations at the Naval Academy, the researcher proposes several recommendations for Bagset and the administrative offices of each unit at the Naval Academy. These include increasing the number of personnel in the archival section with formal education in archiving, improving archive destruction facilities, and developing an electronic application that can automatically classify archives.

Uza Kristiyanto; Sri Rezeki

International Journal of Christian and Catholic Philosophy 2024 International Forum of Researchers and Lecturers

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

Moh Mundzir

Jurnal Pendidikan, Bahasa dan Budaya 2024 Pusat Riset dan Inovasi Nasional

Social media has become an integral part of students’ lives and is increasingly being used as a means of interactive learning. This study aims to analyze the effectiveness of social media use in supporting students’ learning process, by highlighting the benefits, challenges, and solutions that can be applied. The research method used is a qualitative approach with case studies, in-depth interviews, and thematic analysis. The results of the study indicate that social media provides flexibility in accessing learning materials, increases academic engagement, and facilitates discussion and collaboration between students and lecturers. However, there are several challenges, such as distraction, unguaranteed validity of information, lack of structure in learning, and gaps in access to technology. To overcome these challenges, strategies are needed such as good time management, increasing digital literacy, active roles of lecturers in directing learning, and institutional support in increasing access to technology. With the implementation of the right strategy, social media can be an effective tool in supporting interactive learning, improving students’ academic quality, and encouraging educational transformation in the digital era.    

Jon Kenedy Marpaung; Manahan Situmorang; Yanti Musyawarah; Natanael Priltius

jurnal ABDIMAS Indonesia 2024 STIKes Ibnu Sina Ajibarang

Leunca leaves are rich in bioactive compounds such as tannins, alkaloids, flavonoids, phenols and steroids, making it possible to use them as an antibacterial. This community service aims to empower the community by introducing and involving them in the production of herbal emulgel from Leunca leaf extract (Solanum nigrum), which had potential as a natural antibacterial agent, particularly for skin care. Leunca leaves, rich in bioactive compounds such as alkaloids and flavonoids, had antibacterial properties that can effectively treat skin infections. Through counseling and practical training, the community is taught how to process Leunca leaves into an emulgel formulation that is easy to use and has health benefits. The method of this community service was carried out through presentations, distribution of modules, and demonstrations of emulgel production to the community. Evaluation results showed an increase in community knowledge about the benefits of Leunca leaves as a natural antibacterial agent, with knowledge improving from 15% to 80% after the counseling. It is hoped that this initiative will raise awareness and promote the use of local herbal ingredients in skin care, as well as open up opportunities for herbal-based entrepreneurship that can improve the community's well-being

Didi Yunaspi; Desi Ernita Amru; Huzaima Huzaima; Catur Yulinawati; Desi Pramita Sari +1 more

Jurnal Pengabdian Bidang Kesehatan 2024 PPNI UNIMMAN

Hypertension and diabetes mellitus are significant health issues that can lead to serious complications such as cardiovascular diseases, stroke, and kidney failure. Efforts to control these diseases are essential to improving the quality of life for communities. Based on this background, the community service team from Mitra Bunda Health Institute organized health education and screenings on Nguan Island, Batam City. This initiative aimed to provide prevention and management of hypertension and diabetes mellitus for residents of RT 001 and RT 002 of Nguan Island. The implementation methods included blood pressure and blood sugar tests, health education through visual media, and health promotion adhering to health protocols. The high level of community participation reflects a positive response to efforts aimed at preventing and managing these diseases. Evaluation results show that the activities were successfully carried out, with participants following health education sessions and screenings in an orderly manner according to the established health protocols. Collaboration among the community, cadres, neighborhood heads, and local authorities has had a positive impact on raising awareness about the importance of managing hypertension and diabetes mellitus. These activities are planned to be conducted regularly to create a healthier environment on Nguan Island. Full support from various parties is essential to ensure the sustainability of this program for the improvement of community health.

Navira Nur Hannisa; Dumadi Dumadi; Yenny Ernitawati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

Muhammad Jafar AW

Jurnal Hukum, Politik dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the impact of e-government implementation on increasing efficiency and effectiveness in governance. This is because the important role of digital technology has contributed to improving the public administration process and decision-making in government entities. Digitalization has provided convenience and speed in administrative governance which has an impact on improving public services. Data collection techniques through in-depth interviews and observations of civil servants in Serang Regency. This study found that the implementation of e-government has a significant impact on increasing efficiency in data management and public services, as well as the effectiveness of governance. Digitalization in the context of governance also has a significant impact on efforts to strengthen public services and transparency in the government sector. This study also found that strengthening digital infrastructure and training of human resources in the public sector is needed to maximize the implementation of e-government in governance.

Theophanie Pattinasarany; Karten Halirat; Lowisye Leatomu; Mukh Khusnaini

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Education plays an important role in the development of a nation, with the quality of education being the responsibility of all parties, especially teachers. In Elementary Schools (SD), teachers must utilize various open materials in learning to motivate students, help them explore basic abilities, and guide them to discover their potential. Teaching materials in learning, such as developing teaching materials using a project-based approach that has great potential to integrate local values ​​and utilize the potential of the surrounding environment, so that learning becomes more meaningful for students. In SD Negeri 8 Dobo, it was found that many teachers were not yet skilled in creating open materials in learning and the learning process was still teacher-themed. To overcome this, community service activities were carried out by creating a Workshop on Developing Teaching Materials Based on Projects for Elementary School Teachers in Small Islands. This workshop aims to improve teacher competence, especially in small border island areas, in developing project-based teaching materials. Teachers will be trained to design learning projects that are interesting, challenging, and relevant to the local context, and support their implementation with appropriate open materials. The expected end results include improving teachers' pedagogical skills, the formation of collaborative networks between teachers, and the creation of learning project plans that can be implemented in their respective schools. In addition, this activity will also provide practical strategies to overcome the geographical and social challenges facing teachers in border areas. Thus, this workshop is expected to be a strategic step in improving the quality of education in the region.

Asyhadi Diffa Pawira; Jon Kenedi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This research is motivated by the low number of sales of typical food products in Dua Koto District, which is caused by the lack of promotion and innovation of products. The purpose of this research is to analyse the right strategy to increase product sales in the future. This research uses descriptive qualitative method with data collection techniques through observation, interviews, and SWOT analysis. The results showed that the most effective strategy is the ST strategy, which utilises existing strengths to overcome various threats that arise. This strategy includes increasing promotions, product innovation, and improving service quality to make products more competitive in the market. With the implementation of this strategy, it is expected that managers and sellers of typical food products can be more active in promoting their products, both through social media and direct marketing. In addition, innovations in packaging and product variations also need to be considered in order to attract more consumers. If this strategy is implemented optimally, it is expected that the number of sales of typical food products in Kecamatan Dua Koto will increase significantly in the future.

Hermawan Budiyanto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the increasingly fierce business competition, understanding the factors that influence consumer buying interest is crucial. This study analyzes the effect of product quality and price on consumer purchase intention of Tofu Baxo Ibu Pudji in Pamularsih, Semarang City. Using a quantitative survey method, data was collected from 50 respondents through questionnaires. The results showed that product quality and price have a strong and positive relationship with consumer buying interest. The correlation test shows that product quality has a calculated r value of 0.68 and price of 0.62, both of which are greater than r table (0.2787), indicating a significant relationship. Partial regression test (t-test) shows that product quality (t count = 38.83) and price (t count = 6.96) have a significant effect on purchase intention (t table = 2.01063). The simultaneous test (F-test) shows that product quality and price together have a significant effect on buying interest with an F value of 26.1168 (F table = 3.200). The coefficient of determination (R2) shows that product quality and price explain 52.63% of the variation in consumer buying interest, while 47.37% is influenced by other factors. The results of this study provide insight for business owners in improving quality and pricing strategies to increase competitiveness and sales volume.

Indramini Indramini

Jurnal Bahasa, Sastra, Budaya, dan Pengajarannya 2024 Pusat Riset dan Inovasi Nasional

"Improvement of Short Story Writing Ability Through the Personal Experience of Class VIII Unismuh Junior High School Makassar". Thesis of Indonesian Language and Literature Education Department, Faculty of Teacher Training and Education, Makassar Muhammadiyah University.This type of research is a Class Action Research (Class Action Research) which aims to describe the improvement of short story writing skills through the personal experience of students of class Class VIII Unismuh Junior High School Makassar and describes the process of improving the ability to write short stories through the personal experience of the MA class Class VIII Unismuh Junior High School Makassar. The instruments used in data collection were tests, observation guidelines, interview guidelines, and the data were analyzed descriptively qualitatively. The data in this study are in the form of tesp there are 24 students and the results of observations in the learning process.The results showed that quantitatively there was an increase in the learning outcomes of short story writing through the personal experience of 24 students, namely on the pretest results, an average score of 56.63%. In the first cycle the average score of student learning outcomes was 68.13%, while the second cycle of student learning outcomes writing short stories through personal experience was 81.74%. In the first cycle, students who finished 9 students or 46.48% and categories of incomplete were 15 students or 53.52%. While in the second cycle category there were 21 students or 89.96% and the incomplete category were 3 people or 10.04% meaning that there was an increase of 13.61%.Based on the results of the research above, it can be concluded that the results of learning to write short stories through the personal experience of students of class XI MA Darul Istiqamah Maccopa Maros Regency can be improved through students' personal experiences.

Rostina Rostina

Jurnal Bahasa, Sastra, Budaya, dan Pengajarannya 2024 Pusat Riset dan Inovasi Nasional

The purpose of improving the function of Indonesian to become an international language is to show the nation's identity and increase the nation's competitiveness. Indonesian has the potential to become an international language because of various factors such as the positive attitude of Indonesian speakers is characterized by Indonesians' pleasure to use Indonesian and has a sense of love, pride and loyalty to the Indonesian language. The movement of the role of Indonesian in the country and the internationalization of the Indonesian language are jointly supported by the promotion of good and correct use of the Indonesian language. This promotion needs to be prioritized to maintain the existence of language as a symbol of the identity of the Indonesian nation in global life. Therefore, various efforts are made as well as hard work and cooperation between language institutions, all elements of the government and the role of the wider community are strategic steps to realize the existence and role of the Indonesian language in the international world.

Matilde Niis Molo

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to enhance students' learning outcomes in Natural Science (IPA) through the demonstration method in fourth-grade students at SD Inpres Teas, Noebeba District, Timor Tengah Selatan Regency. The research was motivated by low science learning outcomes, with 60% of students failing to meet the Minimum Competency Criteria (KKM) of 70. Conventional teaching methods contributed to students' passivity and lack of engagement. This Classroom Action Research (CAR) follows the Kemmis and McTaggart model, consisting of two cycles with four stages: planning, implementation, observation, and reflection. The study involved 10 fourth-grade students, with data collected through learning outcome tests, observations, and teacher interviews. Descriptive quantitative analysis compared student performance before and after intervention. Results indicated that the demonstration method effectively improved science learning outcomes. Initially, students scored an average of 73.5, with a mastery rate of 40%. After applying the demonstration method in cycle I, the average increased to 84.1, with 70% mastery. In cycle II, refining teaching strategies led to an average score of 90.1, with 90% mastery. The method also enhanced student engagement, teamwork, and conceptual understanding. These findings suggest that the demonstration method is an effective strategy for improving science learning outcomes. Teachers are encouraged to incorporate demonstrations regularly, and schools should provide necessary resources to optimize learning experiences.

Hardi Hardi

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

Indah Rizky Ariani

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

Indonesia's micro, small, and medium enterprises (MSMEs) continue to encounter a range of obstacles, particularly in enhancing their productivity and competitiveness. The 2020 survey conducted by the Ministry of Education and Cultural Affairs indicates that Indonesia still has substantial challenges in terms of education quality, especially in rural and underdeveloped urban areas. Several factors, such as the availability of high-quality education, access to educational resources, and the level of teaching excellence, can significantly impact individuals' capacity to effectively manage their enterprises and promote innovation (Kemendikbud RI, 2020). This study investigates the link between knowledge sharing practices, innovation, and employee performance within Indonesian MSMEs. Through exploratory analysis, it offers fresh insights into how innovation and knowledge sharing behaviour can affect employee performance in Indonesian MSMEs. The main objective is to analyse and explore the impact of innovation and information sharing behaviours on employee performance in small and medium-sized enterprises (SMEs) in Indonesia. Based on this research and its findings, several strategies have been identified. These strategies aim to explore the complex relationship between an employee's performance, their willingness to share knowledge, and their ability to demonstrate innovative behaviours in MSMEs. Future study could focus on improving the quality of human resources, specifically in areas such as knowledge, expertise, competence, and entrepreneurial attitude. Investing in the development of human resources yields benefits for both MSME business owners and the overall well-being of workers..

Tresia Kristiana

The National Strategic Program stipulated in Presidential Regulation (Perpres) Number 109 of 2020 concerning the Acceleration of Implementation of the National Food Estate Strategic Project, which was implemented in Gadabung Village, Pandih District, Pulang Pisau Regency was implemented well, so that the community felt the direct impact in the form of a harvest area of 1,205 Ha in a bumper harvest with New Superior Varieties of Inbred and Hybrid rice. The success of Gadabung Village as part of the development of the national strategic food estate project has had a positive impact on making the area charming in the form of vast expanses of rice fields, so that the village can be developed into a tourist village. Based on this, the aim of this research is that the Regional Government of Pulang Pisau Regency makes public policies that can be directly operational, by developing the potential resources owned by the government of Gadabung Village, Pandih Batu District. This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations. Research Results Based on documentation data, Central Kalimantan Food Estate Development activities, especially in Gadabung Village, were carried out through programs and activities, namely area planning and development of facilities and infrastructure, human resource development and farmer corporations experiencing increased capacity and business diversification. This is a form of sustainability effort for upstream-downstream agricultural businesses based on areas and agro-ecosystem suitability clusters. Increasing the welfare of the people in Gadabung Village will be better by becoming a tourist destination, because the scenery in the area is very beautiful with the support of available natural resources, traditional arts and culture of local people and immigrants (transmigration), both ethnic Dayak, Banjar, Javanese, Sunda, where people live in harmony, safety and peace. The conclusion from the results of this research is that Gadabung Village is a village where the National Strategic Program has been implemented which has succeeded in meeting its objectives, namely making Gadabung Village one of the rice barns in Central Kalimantan, with rice fields stretching across thousands of hectares, and the community feels the direct impact on improving welfare. infrastructure becomes better, the village's potential can become a support for becoming a tourist destination or tourist village.  

Mekahtul Rahman; Mochamad Nurudin; Umi Salamah

MALFINA : Maritime Logistics and Financial Journal 2024 Akademi Angkatan Laut

State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.