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Nur Aisyah; Nur Aisyah; Muhammad Rusdi; , Haslindah; Bahtiar Herman

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

Penelitian ini bertujuan untuk menganalisis strategi komunikasi pemasaran digital dalam meningkatkan penjualan pada Usaha Buraq Telur di Terminal Pangkajenne, Kabupaten Sidenreng Rappang. Latar belakang penelitian ini didasarkan pada tingginya tingkat persaingan antar pelaku usaha telur di pasar lokal yang menuntut strategi pemasaran yang lebih adaptif, khususnya melalui pemanfaatan media digital sederhana seperti WhatsApp dan Facebook. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, di mana data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi. Analisis data dilakukan menggunakan perangkat lunak NVivo 12 Plus untuk mengorganisasi dan mengidentifikasi tema-tema strategis dalam praktik komunikasi pemasaran. Hasil penelitian menunjukkan bahwa strategi komunikasi pemasaran digital terbukti efektif dalam mendukung peningkatan penjualan. Personal selling menjadi strategi dominan dengan proporsi 29,38%, diikuti oleh promosi penjualan (25,28%) dan pemasaran langsung (20,94%). Aspek ini menunjukkan bahwa interaksi personal, penawaran khusus, dan komunikasi digital sederhana mampu membangun kedekatan dengan konsumen sekaligus meningkatkan loyalitas. Dari perspektif bauran pemasaran, indikator harga menempati posisi tertinggi sebesar 27,86%, disusul produk (26,24%) dan tempat (25,30%), sedangkan promosi berada di posisi terendah yaitu 20,60%. Temuan ini menegaskan bahwa strategi penetapan harga yang kompetitif, kualitas produk yang terjaga, serta distribusi yang tepat memiliki pengaruh signifikan terhadap peningkatan penjualan, meskipun promosi digital masih sederhana. Kesimpulannya, keberhasilan strategi komunikasi pemasaran digital pada Usaha Buraq Telur dipengaruhi oleh kombinasi antara komunikasi interpersonal, bauran pemasaran yang seimbang, serta pemanfaatan media digital yang konsisten. Penelitian ini memberikan kontribusi praktis bagi UMKM dalam mengoptimalkan strategi digital untuk meningkatkan daya saing di pasar lokal.

Riani Winarni; Riani Winarni; Wahyu Akbar, Tri Sanatha; Jaya, Umban Adi; Galih Raspati +1 more

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

Penelitian ini mengeksplorasi dinamika integrasi strategis antara pemasaran digital dan manajemen keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia dalam konteks transformasi digital. Melalui pendekatan library research dengan orientasi eksploratori-deskriptif, studi ini menganalisis secara komprehensif berbagai sumber primer terkini yang membahas fenomena adopsi teknologi digital dan implementasi manajemen keuangan pada UMKM Indonesia periode 2019-2024. Hasil penelitian mengidentifikasi bahwa meskipun terdapat kesadaran substansial terhadap urgensi transformasi digital di kalangan pelaku UMKM, variasi signifikan teridentifikasi dalam tingkat adopsi dan optimalisasi teknologi digital—dengan platform media sosial seperti Instagram, TikTok, dan Facebook menjadi instrumen dominan dalam strategi pemasaran. Dalam dimensi manajemen keuangan, literasi finansial dan implementasi sistem pencatatan terdigitalisasi terungkap sebagai determinan fundamental bagi keberlanjutan operasional. Interelasi antara pemasaran digital dan manajemen keuangan termanifestasi dalam adopsi sistem pembayaran digital, pengelolaan konten strategis berbasis efisiensi finansial, dan standardisasi proses bisnis terintegrasi. Model pengembangan kapasitas yang direkomendasikan mencakup pelatihan komprehensif, pendampingan berkelanjutan, kolaborasi ekosistemik, standardisasi proses, dan integrasi strategi mitigasi risiko. Implikasi strategis dari integrasi ini meliputi optimalisasi alokasi sumber daya, penguatan kapasitas pengambilan keputusan berbasis data integratif, konstruksi model bisnis responsif, peningkatan keberlanjutan finansial, dan akselerasi skalabilitas bisnis. Temuan ini berkontribusi pada pengembangan kerangka konseptual tentang transformasi digital UMKM dalam konteks negara berkembang dan menyediakan landasan empiris bagi formulasi kebijakan dan strategi bisnis yang memperkuat daya saing UMKM Indonesia di era digital.

Natia Nurfaza; Cupian Cupian; Donny Hardiawan

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

This study analyzes the implementation of the murabahah contract in resolving Non-Performing Financing (NPF) for micro-enterprises through collateral auction at the Bank Syariah Indonesia (BSI) Ahmad Yani Branch Office, Area Bandung Raya. The primary objective is to analyze the conformity of the auction process with comprehensive Sharia principles (fiqih muamalah), particularly focusing on the final stage of debt resolution. Employing a qualitative-descriptive method, data was gathered through literature review and direct interviews with personnel from the bank's collection and recovery department. The findings indicate that the NPF resolution procedure is conducted systematically and ethically, beginning with warnings, mediation, and intensive restructuring efforts, such as rescheduling and reconditioning, in line with the spirit of ta'awun and Fatwa DSN MUI No. 48/2005. The auction is only performed as a final, likuidatif resort when the customer is non-cooperative or entirely unable to pay after all 3R attempts have failed. Crucially, the process generally aligns with positive regulations and Sharia provisions, including the transparent process of Muzayyadah through KPKNL. Key aspects of Sharia compliance include the bank's commitment to returning any surplus funds from the collateral sale directly to the customer, thereby avoiding ghulul (fraudulent gain), and the provision of the option to waive the remaining debt for customers deemed genuinely unable to fulfill their obligations, in line with Fatwa DSN MUI No 47/DSN-MUI/II/2005. This research provides practical insights for Islamic financial institutions on balancing effectiveness in debt resolution with the imperative of comprehensive Sharia compliance and ethical transactional justice.

Hernur Yoga Priyambodo; Santiari, Made; Ramadhan, Fitra; Saridewi, Maria Paulin

Jurnal Suara Pengabdian 45 2025 LPPM Universitas 17 Agustus 1945 Semarang

Indonesia merupakan salah satu negara yang rentan terhadap perubahan iklim. Adanya perubahan iklim tersebut merupakan salah satu masalah yang perlu ditangani. Namun, demikian isu perubahan iklim tersebut belum banyak dipahami di lingkungan sekolah terutama tingkat SMA. Oleh karena itu sekiranya perlu dilakukan sosialisasi tentang perubahan iklim pada tingkat SMA. Metode yang digunakan dalam penelitian ini adalah metode Quasi Experimental dengan desain One Group Pre Test - Post Test. Hasil penelitian menunjukkan bahwa nilai rata – rata pre test yang diperoleh adalah 77,46 % dan nilai rata-rata post test adalah 84,875 % yang menunjukkan angka peningkatan 7,415 %. Hal ini menunjukkan adanya peningkatan yang disebabkan oleh pemberian sosialisasi mengenai perubahan iklim.

Muhammad Tipin Natakusuma; Retno Yuni Nur Susilowati

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

This study aims to examine the effect of ownership structure on audit report lag (ARL) in State-Owned Enterprises (SOEs) in Indonesia. The ownership structures studied include managerial ownership, government ownership, and institutional ownership. The research method used is a quantitative approach with multiple linear regression analysis, using secondary data obtained from annual reports and audited financial statements of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The results show that managerial ownership has a negative effect on ARL, meaning that the higher the managerial ownership, the faster the audit report completion. Conversely, government ownership has a positive effect on ARL, indicating that the greater the government ownership, the longer the time required to complete the audit report. Institutional ownership also has a negative effect on ARL, indicating that companies with institutional ownership tend to be faster in completing audit reports. This study provides insight into the role of ownership structure in influencing the efficiency of audit report completion time in Indonesian SOEs.

Pati Ritan, Patrianus; Yoestini

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

This study investigates the influence of service quality and product quality on marketing performance, with market penetration and product innovation serving as intervening variables in expedition companies. Guided by the Service-Dominant Logic (SDL) framework, the research underscores the role of value co-creation between companies and customers in driving competitive advantage. Using a quantitative approach, data were collected from employees involved in operational and marketing functions and analyzed through Structural Equation Modeling (SEM). The findings indicate that service quality and product quality do not significantly affect market penetration. Conversely, market penetration positively influences product innovation, which in turn strongly enhances marketing performance. However, when not managed effectively, market penetration can negatively impact marketing performance. These results highlight the need for companies to adopt integrated and innovative strategies that align with customer value creation to achieve sustainable improvements in marketing performance within the expedition industry.

Nana Patria, Agustinus Sungsang; Tigo Mindiastiwi; Puji Setya Sunarka; Aristo Gilang Saputra; Arjuna Muttho’an +3 more

Jurnal Suara Pengabdian 45 2025 LPPM Universitas 17 Agustus 1945 Semarang

Bangunan gedung hijau merupakan salah satu pendekatan dalam sektor konstruksi yang menekankan efisiensi energi, konservasi sumber daya, dan pengurangan dampak lingkungan. Namun, pemahaman terhadap konsep bangunan hijau di kalangan masyarakat konstruksi masih relatif rendah. Program ini bertujuan untuk memberdayakan 25 tukang bangunan dan 25 pengrajin batu bata di Penggaron Kidul dari tiga aspek utama: aspek produksi, aspek manajemen, dan aspek pemasaran. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan partisipatif.  Hasil program menunjukkan bahwa kelompok tukang bangunan mengalami peningkatan kualitas produk 88%, peningkatan pembuatan bisnis plan 80%, peningkatan merancang strategi pemasaran 84%, 5 inovasi produk konstruksi hijau, dan 8 teknologi diterapkan, sedangkan kelompok pengrajin bata mengalami peningkatan diversitas produk 91%, peningkatan kemampuan pembukuan usaha 86%, peningkatan target pasar 82%, 5 inovasi bata hijau, dan 7 teknologi diterapkan.

Anisa Lestari; Fahriya, Fahriya; Nurul Layali; Dian , Dian; Muhammad Ersya Faraby

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

The halal cosmetics industry in Indonesia has grown rapidly in recent years in line with the increasing awareness of Muslim consumers regarding product safety, cleanliness, and compliance with Islamic law. However, this industry still faces several challenges, particularly related to the availability of halal-certified raw materials, production process standardization, and coordination among key stakeholders. This study aims to analyze the synergy between the government, business actors, and halal certification institutions in the development of the halal cosmetics cluster in Indonesia. Using a qualitative approach and case study design, this research draws on literature analysis and applies the concepts of halal industry clusters and the triple helix model. The results indicate that collaboration among cosmetic manufacturers, government institutions, and certification bodies such as BPOM and LPPOM-MUI has strengthened consumer trust and legal assurance regarding halal products. Nevertheless, barriers remain, including limited knowledge among producers about halal standards and uneven support infrastructures across regions. Therefore, strengthening policy integration, capacity building for industry players, and institutional support is necessary to enhance the competitiveness and sustainability of the halal cosmetics industry in accordance with the principles of Maqashid Sharia.

Cahyoginarti Cahyoginarti; Darmawati Darmawati; Ratna Ratna; Adhi Surya Harahap; Riswanto Riswanto

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

Yacob Ferdinan Martono; Rikardo Dinata; Yana Lestari; Nani Triwahyuni; Fadlilah Muntaha

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research is motivated by the importance of business licensing in the trade of goods and services sector as an instrument of legality, supervision, and legal protection; however, its implementation still faces gaps between normative regulations and practices in the field. The purpose of this study is to analyze the level of business actors’ compliance with licensing obligations, identify obstacles in the implementation of risk-based licensing policies, and evaluate their impact on compliance. The method used is library research with a normative juridical approach, through an examination of primary legal materials in the form of laws and related regulations, as well as secondary and tertiary legal materials from scientific literature. The results show that the effectiveness of risk-based licensing policies has not been optimally achieved due to low legal literacy, limited digital understanding, and the perception that licenses are merely a formality, causing many business actors to neglect administrative obligations. This condition illustrates the existence of a gap between regulatory objectives and implementation practices. These findings emphasize the need for procedural simplification, intensified socialization, and strengthened technical assistance so that licensing policies become more responsive to the needs of business actors, while simultaneously encouraging compliance and enhancing national economic competitiveness.

Susi Suharyanti; Zainal Fatah; Amirul Mustofah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research examines tourism development strategies through an industrial tourism programme in Sidoarjo Regency as an alternative for regional tourism diversification. Sidoarjo Regency is known as an industrial hub with various production centres, such as shrimp crackers, batik, and shrimp paste (terasi), which have considerable potential to be developed into industrial tourism destinations. The objectives of the study are to analyse industrial tourism development strategies, identify supporting and inhibiting factors, and formulate a collaborative model for sustainable industrial tourism development. The research employs a qualitative approach with data collection techniques including in-depth interviews, participant observation, and documentation study. Research informants include the Sidoarjo Regency Tourism Office, industry stakeholders, tourism communities, and tourists. The results indicate that the industrial tourism development strategy in Sidoarjo utilises a pentahelix approach involving the government, academia, businesses, the community, and the media. Supporting factors include the diversity of local industrial products, good accessibility, and government policy support. However, there are constraints such as minimal digital promotion, limited tourism facilities, and low awareness among business actors regarding the concept of industrial tourism. The recommended collaborative model encompasses institutional strengthening, increasing Human Resources (HR) capacity, developing supporting infrastructure, innovating tourism products, and integrated digital marketing. This research provides a practical contribution to the development of industrial tourism in regions with a strong small and medium-sized industrial economic base.

Muhammad Azmi; Daffa Muhamad Hidayat; Jiem’s Julian Saputra; Nuhiyah, Nuhiyah

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze how Pancasila values are applied in MSME business practices and their impact on customer preferences with a case study of Rumah Makan Ibu Via in Sindangsari, Serang Regency. The approach used is descriptive qualitative through interviews, observation, and distribution of questionnaires to customers. The results show that the business owner consistently applies the principles of Pancasila, including honesty (first principle), respect for customers (second principle), cooperation with nearby merchants (third principle), openness to customer feedback (fourth principle), and fair and affordable pricing (fifth principl). The application of these values has a positive impact on customer satisfaction and loyalty, as seen in key preference factors such as affordable prices, a diverse menu, friendly service, and a comfortable location. Thus, the application of Pancasila values in MSME business practices not only serves as a moral and social guideline, but also contributes significantly to increasing customer loyalty and preference. The results of this study are expected to serve as an example of the application of national values in business practices for other SMEs in Indonesia.

Ahmad Siddiq Pulungan; Andy Hakim; Rizka Ar Rahmah

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

The Effect of Facilities on Customer Satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan, Mandailing Natal Regency.”This study examines the effect of facilities on customer satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan. Facilities include infrastructure, amenities, and conveniences that support business operations, while customer satisfaction refers to the feelings of pleasure or disappointment experienced by customers based on the comparison between their expectations and actual experiences with products or services. The research problems involve inadequate facilities, such as the absence of Wi-Fi and a children’s playground, a small prayer room, limited parking space, narrow stairs, and less aesthetic décor, which reduce customer satisfaction. This study uses a quantitative method with data collected through observation and questionnaires from 96 respondents. Data analysis was conducted using SPSS 25.0, including validity, reliability, normality, heteroscedasticity, simple linear regression, t-test, determination test, and correlation analysis. The t-test results show thitung = 28.981 > ttable = 1.661, indicating that facilities have a positive and significant effect on customer satisfaction. The R Square value of 0.899 (89.9%) and R of 0.948 demonstrate a very strong relationship.  

Maulidina Rianti Putri; Aliskan Nazla Sabila; Farrel Al Varo Narendra

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

This study aims to examine how Islamic financing contributes to the empowerment of micro, small, and medium enterprises (MSMEs), particularly in the trade sector. MSMEs play a crucial role as one of the main pillars of the national economy; however, they continue to face various challenges such as limited access to capital, inadequate managerial skills, and low levels of financial literacy. Islamic financing emerges as a solution by applying fundamental Islamic principles, including the prohibition of usury (riba), fairness, and transparency in all financial transactions.The research employs a descriptive qualitative method based on a literature review from various reliable sources. The findings reveal that Islamic financing, through contracts such as murabahah, musyarakah, mudharabah, and ijarah, not only provides access to capital but also offers mentoring and training programs to help entrepreneurs manage their businesses more professionally.The positive impact of Islamic financing can be seen in the improvement of business performance, increased turnover, and enhanced welfare among MSME actors. Furthermore, this system contributes to the stability of the Islamic banking industry and promotes sustainable national economic growth. Therefore, further development of Islamic financing is necessary to expand its reach and benefit a greater number of small and medium enterprises across Indonesia.

Suryana, Kadek Desinta Maharani; Yuhertiana, Indrawati

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study focuses on the implementation of Good Corporate Governance values such as transparency, accountability, responsibility, independence, and fairness in managing payments and accounts receivable collection at PT. BLY, a galvanizing services company based in Surabaya. Using a qualitative case study approach, data were collected through in-depth interviews and observations over five months. The results indicate that these five principles have been consistently applied, supported by a well-organized recording system, complete documentation, and coordination across divisions. However, challenges such as document delays and potential human errors need to be addressed. Aging reports of receivables and payables reflect healthy financial management. This study recommends improving the information system and staff training to strengthen the implementation of Good Corporate Governance and support the sustainable continuity of PT. BLY’s business.  

Santika, Charisa Dwi; Suryanti, Nyulistiowati; Mantili, Rai

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The limits of authority among the company’s organs in corporate management are expressly regulated under the UUPT, which assigns managerial and representative functions to the Board of Directors, supervisory and advisory functions to the Board of Commissioners, and control functions to the General Meeting of Shareholders. In practice, these authorities are often not implemented effectively, resulting in various violations. Such violations do not always arise from ultra vires acts but may also stem from negligence in exercising the granted authority. Improper management, administrative omissions, and passive supervision contribute to the risk of loss upon revocation of a mining business license. The absence of a valid license removes the company’s legal basis for operating and triggers potential liability for he organs that were negligent. This research employs a normative juridical approach with a descriptive-analytical specification. Data were obtained from primary, secondary, and tertiary legal materials through literature review and case study of Decision No. 3/Pdt.G/2023/PN.Mgg. Directors must distinguish between beheer and beschikking actions when determining the scope of corporate management. Meanwhile, the Board of Commissioners is obligated to conduct supervision and provide advice proactively, whether requested or not, as a manifestation of good faith.

Luh Intan Putri Pratiwi; Ni Made Wulan Sari Sanjaya

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This research using Cost Volume Profit (CVP) analysis was conducted with the aim of finding out the basic steps in profit planning at Kedai Panji & Swimming Pool. The main problems faced by the business are the absence of a structured profit planning system and fluctuating visitor numbers. This research method uses quantitative descriptive through data collected in the form of interviews, documentation, and analysis of financial statements for the year 2024. The results show that the contribution margin ratio is 59.25%, the break even point is Rp244,895,110, and the margin of safety is 17.93%. The degree of operating leverage is recorded at 560%, indicating that small changes in sales have a significant impact on profit. The 2025 profit target of Rp40,000,000 can be achieved with a sales target of Rp312,603,983. By applying Cost Volume Profit (CVP) analysis, Kedai Panji & Swimming Pool can plan profits more systematically, improve cost management efficiency, and optimize sales strategies to achieve sustainable business growth.

Tampang, Bertha; Yunus, Awaluddin; Ibrahim, Helda

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

The issue of global food security is increasingly pressing amidst climate change, population growth, and environmental degradation. The agricultural sector, particularly rice production, faces threats from pests and diseases that reduce crop yields and farmer incomes. Climate change exacerbates pest attack patterns, increasing crop losses. In addition, excessive use of chemical pesticides leads to pest resistance and negative impacts on ecosystems and human health. This study used a descriptive method with a qualitative approach, and the study population included farmers who cultivate rice fields and farmer groups that have received Integrated Pest Management (IPM) in Makale District, Tana Toraja Regency, with a population of 325 families. Respondents were randomly selected at 15% of the total population, with a sample of 49 farmers consisting of three farmer groups. The results showed that the role of farmer groups in IPM implementation in Makale District includes extension and training (65.5%), facilitating access to information and resources (69%), decision-making (67.5%), and conflict management and IPM cooperation (66.5%). Therefore, it is necessary to strengthen the implementation of the rice farming system, with support from the Government and the Tana Toraja Regency Agriculture Service to optimize the development of rice farming businesses.

Novita Febrian; Yeni Fitria; Nur Afidah; Maratun Nafi’ah A.Z; Sinta Nur A.Z

Jurnal Bisnis Inovatif dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

Ifanisari, Ameilia Budi; Widodo, Condro

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.