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Adra Ayu Ningsih; Agung Widhi Kurniawan; Rezky Amalia Hamka; Romansyah Sahabuddin; Burhanuddin Burhanuddin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

Aisha Fadia Salsabilla; Sujarwo Sujarwo; Desy Safitri

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to examine the impact of academic burnout on students’ mental health in the context of hybrid learning through a literature review approach. The rapid transformation of learning systems in higher education, particularly the integration of online and offline methods, has increased academic demands and adaptation challenges for students. This condition potentially triggers academic burnout, which is characterized by emotional exhaustion, depersonalization, and decreased academic achievement. This research employs a literature review method by analyzing relevant scientific articles published between 2019-2025 obtained from indexed national journals and open-access sources. The findings indicate that academic burnout is still commonly experienced by students, generally at a moderate level, and has a significant impact on mental health, including increased stress, emotional fatigue, and decreased academic performance. The study also identifies several influencing factors, including internal factors such as self-efficacy and hardiness, as well as external factors such as social support, learning environment, and academic workload. Furthermore, technological developments, particularly Artificial Intelligence, have the potential to be utilized as an early detection and prevention tool for academic burnout. This study implies the importance of developing adaptive learning strategies and psychological interventions to support students’ well-being in hybrid learning environments.

Yasikha Wardhani Putri Aulia; Pusporini Palupi Jamaludin

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of the work environment on employee productivity at PT Harmoni Reka Cipta. The research employs a descriptive c method using Spradley’s approach, which includes place, actor, and situation. Informants were selected based on inclusion and exclusion criteria, resulting in one key informant and four main informants relevant to the data requirements. Data were collected through in-depth interviews and field observations. The research findings, based on NVIVO analysis visualized through a word cloud, indicate that the most dominant aspect in discussions of the work environment is workplace facilities, followed by work relations, work atmosphere, and operational constraints. Interviews revealed that lighting and coworker relationships are generally in good condition; however, challenges remain, including limited workspace, insufficient facilities, and suboptimal air circulation, especially in the production area. These conditions affect employee comfort, focus, and work effectiveness. NVIVO results related to productivity show that quantity, quality, and timeliness are influenced by a work environment that is not yet fully supportive. Some delays occur due to high production intensity, heavy workloads, and inadequate facilities. This study concludes that improving facilities, reorganizing workspace layouts, and enhancing physical comfort are necessary to support optimal employee productivity

Luh Esta Yanti; Ida Bagus Koman Suarmaja

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the simultaneous and partial effects of the work environment and work-life balance on employee work stress at Hotel X. The research design is causal quantitative, with multiple linear regression analysis using SPSS 26.0 for Windows. The sample was obtained through purposive sampling (non-probability) of 120 respondents. The research subjects were employees working in shifts. The analysis results show that, (1) both variables simultaneously have a negative and significant effect on work stress, (2) the work environment has a negative and significant effect (sig. 0.002), and (3) work-life balance has a negative and significant effect (sig. 0.000). The work-life balance variable dominates its influence compared to the work environment, as seen from the lower significance value. These findings confirm that improving work-life balance and the work environment effectively reduces stress, especially for shift workers who are vulnerable to time imbalance. Based on the results, organizations are advised to optimize human resource management by maintaining a balance between job demands and employee conditions, as well as ensuring a proportional workload. Improvement in work-life balance can be achieved through flexible leave policies, adequate breaks between shifts, no overtime days except in emergencies, and minimizing personal time interruptions. These steps are expected to enhance employee well-being, retention, and productivity in the hospitality sector. Further research is recommended to explore different variables and methods, including comparing non-shift employees with the same variables, for more comprehensive insights.

Cut Dini Mandasari; Rizanizarli Rizanizarli; Efendi Efendi

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Law Number 11 of 2012 emphasizes restorative justice, diversion, and the protection and fulfillment of children’s rights within the juvenile justice system. In addition, Law Number 22 of 2022 highlights the importance of guidance and assistance aimed at supporting the social reintegration of children in conflict with the law. However, the implementation of these legal provisions at the Class I Correctional Center (Bapas) in Banda Aceh has not been fully effective due to several challenges, including the limited number of officers, inadequate initial assistance, and constraints in reporting and inter-institutional coordination. This study aims to analyze the implementation of assistance provided to juvenile correctional clients at Bapas Class I Banda Aceh and identify factors affecting its effectiveness. The research employs an empirical juridical method with descriptive qualitative analysis based on interviews, documentation, and legal literature. The findings reveal that assistance has been provided throughout all judicial stages, including pre-adjudication, adjudication, and post-adjudication processes. These activities involve community research, assistance during diversion and court proceedings, and post-verdict guidance. Nevertheless, implementation remains suboptimal due to internal factors such as limited Community Advisors and heavy workloads, as well as external factors including insufficient family support, limited community acceptance, and weak coordination between institutions. These issues affect the effectiveness of assistance and hinder children’s successful social reintegration.

Figo Afriansyah; Mei Retno Adiwaty

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the employee turnover rate experienced by CV Premium Indonesia employees through the influence of workload and job stress. As a company engaged in the retail and distribution of mobile phone accessories from leading brands, the desire to leave the company often arises due to high workload and feelings of work stress because of the many demands within the company. The methodology used in this study is quantitative, employing SEM model data analysis with the help of SmartPLS software. The sampling technique used is saturated sampling, with a total sample of 127 respondents. The results of this study indicate that high levels of workload can increase employee turnover rates. Meanwhile, high levels of job stress experienced by employees can also increase employee turnover rates. These findings suggest that CV Premium Indonesia should address the issues of workload and job stress in order to retain employees. Effective strategies such as work-life balance, stress management programs, and workload adjustments could help reduce employee turnover and improve overall organizational performance.

Faatikhah Kusuma Wardhani; Yunita Primasanti

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze the workload of sewing operators within a single production line and to equalize the workload using the line balancing method at PT. Pan Brothers. The garment industry requires high production efficiency; therefore, balanced workload distribution among operators is necessary to ensure optimal production processes. This research used an observational approach with data collection through direct observation of the sewing process, literature study, and documentation of production data. The research population consisted of 36 operators on the observed production line, analyzed through time study activities. The analyzed data included cycle time, takt time, and work processes at each workstation. The results showed that several processes had cycle times exceeding the takt time, specifically in processes number 2, 5, 6, 12, 17, 23, and 26, which caused bottlenecks and workload imbalance among operators. The calculation results indicated that the actual process time reached 520 seconds per product, while the ideal time based on takt time was 287 seconds per product, resulting in a time difference of 233 seconds or about 44% longer than the standard time. The implementation of the line balancing method was carried out by redistributing work elements from processes with high workloads to processes with remaining work capacity. The improvement results showed that the workload among operators became more balanced, the production process became more efficient, and the potential for bottlenecks could be minimized, enabling the company to achieve its production targets.

Gessa Sevic Avrilliano; Erna Indriastiningsih; Anita Oktaviana Trisna Devi

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

Occupational Safety and Health (K3) is an important aspect in protecting workers from potential accidents and health problems arising from work activities, including in the administrative sector, which is often considered low-risk. However, the Human Resources (HR) Department at PT Micro Madani Institute (MMI) Solo Branch still found several potential hazards and work risks that have not been optimally identified. This study aims to apply the Hazard and Operability Study (HAZOPS) and Job Safety Analysis (JSA) methods to identify and mitigate hazards and work accident risks in the HR Department's activities at PT Micro Madani Institute (MMI) Solo Branch. The research method is a qualitative study with a descriptive approach through observation and interviews. Risk analysis used the JSA and HAZOPS methods. The results of the study show that the application of the HAZOPS method in five sections of the HR Department successfully identified 53 potential hazards and risks, consisting of 12 extreme risks, 23 high risks, 15 moderate risks, and 3 low risks with the Employee Training and Development section as the section with the largest number of risks. Meanwhile, the application of the JSA method also identified 53 potential hazards and risks from 19 work activities. The dominant risks stem from non-ergonomic work postures, prolonged sitting, intensive computer use, and high workloads. This study concludes that the JSA and HAZOPS methods are effective in identifying potential occupational hazards and risks and can serve as the basis for control efforts to minimize workplace accidents and improve OHS implementation in the HR Department.

Kadek Ayu Rima Ratnasari; I Made Suwitra; Nengah Renaya

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the registration of Deeds of Mortgage (APHT) that exceed the 7 (seven) day time limit in Badung Regency and the legal consequences that arise from this. The research uses empirical legal methods with a legislative, analytical, case, and legal sociology approach. Data was obtained through interviews with PPAT and the Badung Regency Land Office (BPN) as well as a study of secondary legal materials. The results of the study show that delays in APHT registration still occur both through the manual (offline) and electronic (HT-el) systems. The contributing factors include negligence or workload of PPAT, incomplete documents from the parties, administrative obstacles at the Land Office, and technical disruptions to the electronic system. Legally, delays do not invalidate APHT, but they delay the creation of mortgage rights because these rights only have legal force from the date of recording in the Land Registry. As a result, creditors do not obtain preferential rights and full legal protection before registration is carried out. PPATs who are late may be subject to administrative sanctions in accordance with official regulations. Based on the theories of utility, legal protection, and legal certainty, delays in APHT registration reduce the effectiveness of creditor protection and create potential legal uncertainty. Therefore, it is necessary to improve supervision and guidance for PPATs, as well as optimize the HT-el system to ensure legal certainty and protection in the practice of registering Mortgage Rights.

Anisa Azzahra; Anita Oktaviana Trisna Devi; Agung Widyanto F S

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

Low productivity and high sick leave in the weaving division of PT XYZ in Yogyakarta are caused by excessive physical and mental workload on Shuttle Loom Unit 2 operators. The productivity of the weaving division of PT XYZ was recorded at only 61.96% (target 75%) with sick leave of 4.17%, indicating operator fatigue. This study measured physical workload using the Cardiovascular Load (CVL) method based on heart rate and mental workload using NASA-TLX, and analyzed the correlation with age and length of service. The results showed a moderate physical workload category (40% light CVL <30, 60% moderate 30-60) at a temperature of 30.5°C, and high-very high mental workload (45% high 50-79, 55% very high ≥80, average EF 79.3) due to strict quality targets (0.5% defects). There is a correlation between CVL and NASA-TLX with age. Recommendations include reducing the daily production target from 100 to 85-88 yards, optimizing ergonomics, and training to reduce EF to 65 and defects to 0.3, to increase effective productivity.

Dicky Dienial Habibillah Wijaya; Nida Hasanati; Rizki Maulana Hidayatullah

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the factors influencing the phenomenon of quiet quitting in the context of contemporary organizations by reviewing empirical evidence published between 2021–2024. Quiet quitting refers to the psychological withdrawal of employees who remain formally employed but consciously limit their work involvement to the minimum required by the contract without any explicit intention to quit. Although this phenomenon has been widely discussed in academic literature, much of the research still examines quiet quitting in a fragmented way, lacking a comprehensive theoretical framework. This study adopts a systematic review approach following PRISMA 2020 guidelines, analyzing eight empirical articles indexed in Scopus and Google Scholar. The findings indicate that quiet quitting is influenced by individual factors such as burnout, emotional exhaustion, reduced job satisfaction, and low work engagement. Organizational factors include psychological contract violations, low perceived organizational support, unsupportive leadership styles, excessive workload, and an exclusive work culture. The findings can be understood within the Job Demands–Resources framework, where the imbalance between work demands and organizational resources triggers disengagement. This study contributes theoretically by integrating empirical findings into a more cohesive conceptual framework and provides practical implications for human resource management aimed at improving engagement and organizational sustainability.

Muhammad Aqshel Jannata; Riana Septiani

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The most valuable asset of a company is its employees due to their performance. The performance of PT. XYZ in recent times has tended to decline due to the heavy workload on Group A non-organic employees, which has resulted in reduced employee productivity. This study aims to determine the workload value and the level of fatigue experienced by Group A non-organic employees at PT. XYZ using the SOFI and SDS methods. It also aims to recommend efforts to reduce the workload and stress levels for Group A non-organic employees at PT. XYZ. This study is a descriptive qualitative research using interview methods and distributing questionnaires to 18 non-organic employees of group A. The results of the study indicate that the analysis of workload (fatigue) measurement using the SOFI method obtained a physical fatigue level among non-organic employees of group A at PT. XYZ with an average total score of 4.61, which means that the employees experienced a workload (fatigue) level categorized as moderate. Meanwhile, the analysis of work stress measurement using the SDS method obtained an average total score of 14, indicating that the stress level among non-organic employees of group A at PT. XYZ falls in the moderate category.

Lusy Supriatinah; Tri Lestari Hadiati; Sumarmo Sumarmo

International Journal of Health and Social Behavior 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the relationship between public policy paradoxes, healthcare service quality, access to and continuity of postnatal care, and maternal mortality in Pekalongan Regency. A mixed-methods approach with a sequential explanatory design was employed, involving 30 respondents for quantitative analysis using Spearman correlation tests and 5 key informants for in-depth interviews. The results indicate that policy paradoxes are strongly correlated with service quality and with access and continuity of care. Service quality also shows a robust correlation with access and continuity. All variables are significantly associated with maternal mortality, with access and continuity of care demonstrating the strongest correlation. Qualitative findings reveal implementation gaps in Ministry of Health Regulation No. 21 of 2021, where postnatal visits are often conducted only 2–3 times instead of the mandated four visits, with 10 out of 13 maternal deaths occurring during the postnatal period. The persistence of maternal mortality is attributed to inconsistent implementation of standard operating procedures, high workload, and socio-cultural factors. The study highlights the need to strengthen supervision, enhance human resource capacity, and promote cross-sectoral collaboration to optimize postnatal care services.

Muhammad Aqshel Jannata; Riana Septiani

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The most valuable asset of a company is its employees due to their performance. The performance of PT. XYZ in recent times has tended to decline due to the heavy workload on Group A non-organic employees, which has resulted in reduced employee productivity. This study aims to determine the workload value and the level of fatigue experienced by Group A non-organic employees at PT. XYZ using the SOFI and SDS methods. It also aims to recommend efforts to reduce the workload and stress levels for Group A non-organic employees at PT. XYZ. This study is a descriptive qualitative research using interview methods and distributing questionnaires to 18 non-organic employees of group A. The results of the study indicate that the analysis of workload (fatigue) measurement using the SOFI method obtained a physical fatigue level among non-organic employees of group A at PT. XYZ with an average total score of 4.61, which means that the employees experienced a workload (fatigue) level categorized as moderate. Meanwhile, the analysis of work stress measurement using the SDS method obtained an average total score of 14, indicating that the stress level among non-organic employees of group A at PT. XYZ falls in the moderate category.

Ahmad Yuan Arby

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study presents ReflectAI, a web-based system designed to automate the creation of teaching materials tailored to students' learning styles using behavior data from a Learning Management System (LMS). Student digital activity data—such as logins, material access, forum participation, assignment submission, and quiz results—are extracted and processed using a Hierarchical Clustering algorithm to categorize students into three learning styles: visual, auditory, and kinesthetic. Based on the clustering results, the system automatically generates personalized learning modules using generative AI (ChatGPT API), aligned with each student's learning preferences. Employing a data-driven system development approach, the system was tested with data from 230 students in a mathematics course. The results show diverse learning style distributions and relevant, tailored content generation. ReflectAI is designed to reduce teachers’ administrative workload and enhance personalized and adaptive learning. This system contributes to educational transformation through deep, data-driven technology integration.

Alfin Kurnia Setiawan; Ayudyah Eka Apsari

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

MMP is a metal manufacturing company engaged in casting, forging, and machining processes with a three-shift work system, including night shifts that may increase mental and physical workload due to disruptions in workers’ biological rhythms. This study aims to analyze the mental and physical workload of die casting machine operators during the night shift and to propose improvement measures using the Fault Tree Analysis (FTA) method. The study involved 23 operators, with mental workload assessed using NASA-TLX and physical workload measured using CVL. The results indicate that mental workload falls into high to very high categories, with WWL values ranging from 46.6 to 97.3, where 12 operators experienced very high mental workload. The dominant contributing dimensions were effort, physical demand, and temporal demand. Meanwhile, physical workload ranged from 19.48% to 36.36% CVL, with most operators not experiencing fatigue. Although physical workload remains within acceptable limits, the high mental workload indicates the need for improvements. FTA analysis identified key contributing factors, including work methods, work systems, ergonomics, machine conditions, and the work environment. Proposed improvements include job rotation, improvements in work methods and task distribution, adjustments to the work system, enhanced machine maintenance, and ergonomics-based workplace improvements.

Rizki Maulana Hidayatullah; Finanin Nur Indana; Azzahra Rojaa Aisyah; Tiffani Hanifah Supriyanti

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Psychology personnel in primary healthcare centers (Puskesmas) play a strategic role in delivering mental health services at the primary level; however, they are frequently confronted with complex and multifaceted job demands. This study aims to examine the effects of workload and work stress on the job performance of psychology personnel in Puskesmas in Surabaya City. A quantitative approach with a correlational cross-sectional design was employed. The study population comprised all psychology personnel working in Puskesmas in Surabaya City, with total sampling applied, resulting in 63 respondents. Workload and work stress were measured using five-point Likert scales, while job performance was assessed based on monthly psychology service reports. Data were analyzed using multiple linear regression analysis. The results indicate that the majority of psychology personnel experienced high workload levels and relatively high work stress, whereas overall job performance was predominantly categorized as good. Regression analysis revealed that workload and work stress simultaneously had a significant effect on job performance, and partially both variables exerted a negative effect on performance. These findings suggest that although psychology personnel are generally able to maintain adequate performance, excessive workload and elevated work stress may potentially undermine performance in the long term if not properly managed. Therefore, this study highlights the importance of systematic workload management and work stress intervention strategies to sustain the quality of psychological services in primary healthcare settings.

Amalia Diah Kusumawardhani; Muhammad Sahrul

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the stages, impacts, and supporting and inhibiting factors of social intervention for child victims of sexual violence at the “Handayani” Center, East Jakarta. This research employs a qualitative descriptive approach to obtain an in-depth understanding of the intervention process. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results indicate that the “Handayani” Center applies the Generalist Intervention Model (GIM) through seven stages: engagement, assessment, planning, implementation, evaluation, termination, and follow-up. The social intervention has a positive impact on children, particularly in improving emotional stability, self-confidence, and social functioning. Furthermore, the intervention supports children’s readiness for social reintegration. Supporting factors include the professionalism of social workers and effective team collaboration, while inhibiting factors consist of high workload, delays in administrative reporting, and limited family support.  

Hesty Latyfa Noor; Indra Agung Yudistiro; Puguh Ika Listyorini; Kinanti Anggraini; Denistism Egi Armadani

International Journal of Health and Social Behavior 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Surveillance for diarrhea at the district level in Indonesia is still affected by the fragmented nature of the District Health Information System (DHIS) and Early Warning and Response System (EWARS), inconsistent reporting, patchy data interoperability, and the resulting public health delays. Although there are systems in place like the DHIS and EWARS, the persistent use of hybrid systems that combine manual and digital data entry, as well as the different skill levels of users, continues to produce issues of incompleteness, untimely reporting, and inaccurate data. The present study investigated the deficiencies in surveillance reporting of diarrhea cases, the surveillance data to determine the degree of integration and also investigated the health workers perceptions of the barriers to effective reporting. A mixed methods approach was adopted in this study where we investigated quantitatively the DHIS and routine diarrhea reports submitted for the entire year of 2023, and combined that with qualitative, in-depth interviews with the relevant surveillance officers, program managers, and district staff. The quantitative analysis indicated gaps in reporting about 55% in terms of completeness, and consistency of reporting and also significant differences were found between the manual register, DHIS, and EWARS whereby the integration of these systems was found to be low. The qualitative analysis pointed to the combination of disconnected workflows, limited cross-system interoperability, inadequate system training, excessive workloads, and weak organizational feedback, as the main barriers to effective reporting. The combination of these two datasets illustrates the fact that both system deficiencies and organizational factors are primary drivers of the reporting. Closing the gaps will require system level changes in the interoperability of reporting systems, simplified reporting workflows, training, reporting, and reporting feedback loops.

Nur Fitria Nova; Umaimah Umaimah

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.