Accuracy in determining the Underlying Cause of Death (UCoD) on death certificates is essential for producing reliable mortality statistics and supporting evidence-based health policy. However, mortality reporting at Kembangan Regional Hospital remains constrained by inadequate synchronization between physicians in completing death certificates and medical record officers in coding diagnoses. This descriptive study employed a quantitative approach to assess the accuracy of UCoD determination based on ICD-10 rules using death certificates issued from January to December 2025. Data were obtained through observations of 70 death certificate samples and in-depth interviews with the Head of the Medical Records Unit and Health Information Management officers. The findings indicate that the hospital has not established a specific Standard Operating Procedure (SOP) for completing death certificates and determining UCoD. Consequently, inaccurate UCoD determination accounted for 55.71% (39 certificates), while only 44.29% (31 certificates) met ICD-10 criteria. A common error was recording terminal conditions or symptoms, such as cardiac arrest (I46.9), as the underlying cause of death. Analysis using the 5M framework identified major constraints related to inadequate physician documentation (Man), the absence of specific SOPs (Method), the lack of MMDS reference tables (Material), and limited diagnostic validation features within the Hospital Management Information System (SIMRS). Strengthening institutional guidelines, physician training, reference materials, and SIMRS validation functions is recommended to improve UCoD accuracy and mortality data quality.
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