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This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

The Regional Drinking Water Company (Perusahaan Daerah Air Minum/PDAM) Lae Nciho, Dairi Regency, faces significant challenges related to the low level of financial literacy and financial behavior of its human resources, which negatively affect financial performance, particularly the Return on Equity (ROE) indicator. A lack of understanding and discipline in internal financial management has led to waste and operational inefficiency. This phenomenon highlights the importance of improving financial literacy and financial behavior as a strategic effort to enhance the company’s efficiency and profitability. The purpose of this study is to examine and analyze the influence of human resources’ financial behavior and operational efficiency on financial performance, with financial literacy serving as a moderating variable. This research applies a quantitative descriptive approach, using data analysis with the SEM PLS 3.0 method. The study involved a total population and sample of 70 employees of the Regional Drinking Water Company (Perumda Air Minum) Lae Nciho in Dairi Regency, particularly those working in finance and operations divisions, selected through purposive sampling techniques. The findings reveal that, partially, the variables of human resources’ financial behavior and operational efficiency significantly influence financial performance and affect financial literacy. Moreover, financial literacy significantly influences financial performance. However, simultaneously, financial behavior and operational efficiency do not significantly affect financial performance when moderated by financial literacy.

This study aimed to analyze the enhancement of the competitiveness of the MSME Magewair Production through the optimization of financial statement preparation. As one of the key pillars of Indonesia’s economy, MSMEs often face challenges in financial management, particulary in preparing financial statements in accordance with accounting standards. The research employed a qualitative method with a case study approach, where data were collected through in-dept interviews with the management of Magewair Production and the analysis of existing financial statement documents. The results indicate that although Magewair Production has routinely carried out financial recording, the reports produced remain simple and have not complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The main constraints include a lack of accounting knowledge, limited technology, and insufficient training. Optimizing financial statement preparation can improve operational efficiency, access to funding, business growth, and the reputation and trust of stakeholders. This study recommends SAK EMKM training, the utilization of simple accounting technology, and guidance from government or academics to assist MSMEs such as Magewair Production in preparing better financial statements, thereby enhancing their competitiveness in the market.

The development of digital technology has driven a significant transformation in the company's marketing strategy, including in the health beverage sector. This study aims to examine the use of omnichannel strategies in supporting digital marketing in PT. Yakult Indonesia Persada. The method used is descriptive observation with a focus on the integration of digital marketing channels and traditional distribution. The results show that the implementation of an omnichannel strategy is able to create a consistent consumer experience, expand market reach, and strengthen brand image. The integration between digital channels such as social media and e-commerce with conventional distribution through Yakult Lady provides more flexible product access for consumers. In addition, educational and informative digital content has proven to be effective in increasing public health awareness and customer loyalty. However, challenges such as cross-channel information consistency and integrated technology management still need to be addressed. This study concludes that omnichannel strategy is a relevant and adaptive approach in dealing with the dynamics of the health beverage industry in the digital era. The implementation of this strategy not only supports operational efficiency, but also strengthens the relationship between the company and consumers through a personalized and sustainable experience. These findings are expected to serve as a reference for other companies in designing digital marketing strategies that are inclusive and responsive to changing consumer behavior.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

This study aims to analyze the operational condition of the distribution transformer at substation PY094, PLN ULP Pringgabaya, with a primary focus on identifying and calculating the level of load imbalance on the consumer side. Data were collected through direct measurements of electrical parameters, including voltage and current in each phase, followed by a detailed analysis of energy losses. The measurement results indicated a significant load imbalance. In Feeder B, the average phase currents were recorded at 103.8 A for phase R, 130.2 A for phase S, and 90.4 A for phase T. Meanwhile, in Feeder D, the average phase currents were 47.4 A for phase R, 18 A for phase S, and 20.4 A for phase T. This imbalance caused notable power losses in the distribution system, with an estimated daily energy loss of 28.94 kWh, assuming the system operates 12 hours per day. To address this issue, load balancing simulations were carried out using ETAP software. The simulation involved redistributing load values across each phase in the two main feeders. Feeder B was simulated at 46.82% of the transformer’s full capacity, while Feeder D was simulated at 12.38% of the total 160 kVA capacity. The simulation results demonstrated that redistributing the load significantly reduced the current imbalance, thereby minimizing power losses and improving the operational efficiency of the distribution substation. Therefore, load balancing strategies are essential for enhancing energy efficiency and ensuring the reliability of electricity supply in distribution networks.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

Stock returns represent a crucial parameter that serves as a reference for investors in evaluating company performance. A decline in returns has occurred in several mining companies listed on the IDX, despite the sector’s vital role in the national economy. This study aims to examine the effect of Corporate Social Responsibility (CSR), Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Firm Size on the stock returns of mining companies listed on the IDX during the 2022–2024 period. The sample was determined using purposive sampling, resulting in 56 observational data after outliers were removed. To meet the assumptions of classical tests, several variables were transformed using natural logarithms, and data were analyzed using multiple linear regression. The results indicate that CSR, ROE, and Firm Size have no significant effect on stock returns, whereas ROA and DER show a significant positive effect. These findings suggest that investors tend to emphasize financial fundamentals, particularly profitability and capital structure, rather than non-financial aspects such as CSR activities. The implication for companies is the need to enhance operational efficiency and optimize financial structures to attract investors and improve returns. Future researchers are encouraged to incorporate external variables such as global commodity prices, market risk, and macroeconomic indicators, as well as expand the observation period and apply more diverse methodological approaches to provide a more comprehensive understanding of stock return dynamics in the mining sector.

Port logistics efficiency is determined not only by the adequacy of infrastructure and the advancement of technology but also by the motivation of the workforce and the overall quality of the work environment. This study investigates how these two factors influence employee performance in the Warehouse Division of PT Yusen Logistics Indonesia. The research employed qualitative methods, gathering data through semi-structured interviews, field observations, and document analysis, with participation from warehouse workers, supervisors, and safety officers. Through thematic analysis, the study found that employee recognition and active supervisory engagement were key contributors to workforce motivation. The work environment, characterized by equipment reliability, safety culture, and yard capacity, directly impacted employee productivity. When both motivation and work environment were favorable, employees exhibited greater procedural compliance, increased throughput, and improved safety practices. In contrast, inadequate motivation and unfavorable work conditions resulted in inefficiencies, downtime, and higher risk-taking behaviors. This study’s findings provide insights into three key areas: maritime economics by highlighting labor’s critical role in port operations, social management by establishing the link between environmental quality and workforce productivity, and vocational education by shaping the training of cadets and practitioners. It underscores that sustainable port operations require human-centered strategies, in addition to infrastructure development. For better performance, companies should prioritize motivating their workforce and improving the work environment to foster a more efficient and safer operational setting.

This qualitative research investigates the critical factors inhibiting ship arrival efficiency and their impact on shipping agency performance at PT. Berkah Tata Baruna Banten Branch. Through comprehensive interviews with maritime professionals, port operators, and agency management, the study examines three primary variables: pilot tugboat services, cargo loading-unloading productivity, and document processing efficiency. Utilizing thematic analysis and narrative synthesis, findings reveal significant operational integration challenges that directly affect agency performance metrics. The research demonstrates that synchronized maritime service delivery substantially influences stakeholder satisfaction and business sustainability. Results indicate that technological integration barriers, communication gaps, and human resource development needs constitute primary obstacles to optimal port performance. Beyond identifying constraints, the study highlights how fragmented coordination between service providers creates inefficiencies that extend vessel turnaround times and increase operational costs. Respondents emphasized that transparent communication channels, standardized documentation procedures, and adequate training programs are essential to building resilient port systems. Moreover, the research shows that investment in digital platforms for real-time data sharing could accelerate clearance processes, while workforce development initiatives would ensure higher service reliability. The study contributes theoretically by developing frameworks of integrated maritime service performance and practically by offering policy-oriented recommendations to strengthen agency competitiveness. Overall, the findings provide valuable insights for stakeholders seeking to enhance Indonesia’s maritime logistics capacity, aligning operational improvements with the nation’s broader economic and global shipping ambitions.

This study examines the dynamics of urban politics in the policy of the Palembang City Government regarding the management of disorganized electrical cables. The problem of irregularly hanging cables, mixed with telecommunication lines, and often dangling too low poses safety risks, reduces the city’s aesthetics, and reflects weak governance of urban infrastructure. This research employs a qualitative approach using a case study method. Data were collected through field observations, in-depth interviews with relevant stakeholders, and documentation. The research informants consisted of representatives from the Palembang City Government, PLN (the state electricity company), telecommunication providers, and affected communities. The findings indicate that cable management policy is a concrete effort by the government to create an orderly, safe, and modern urban spatial arrangement. The Palembang City Government seeks to reorganize the overhead cable networks while simultaneously planning the development of underground utility ducts as a long-term solution. However, the implementation of this policy faces several challenges, particularly conflicting interests among stakeholders: PLN emphasizes operational efficiency, telecommunication providers resist additional financial burdens, while the public demands quick action but shows limited participation. This study concludes that the issue of cable management is not merely technical but also represents an arena of urban political contestation among the state, the private sector, and society. Effective solutions require cross-sectoral coordination, strong regulatory frameworks, collaborative financing, and active community involvement. Through a comprehensive approach, cable management in Palembang City has the potential to enhance public safety, improve urban aesthetics, and strengthen government legitimacy in sustainable urban governance.

This qualitative study examines standard operating procedure (SOP) implementation for tugboat clearance operations at Jepara Port, analyzing service quality enhancement through comprehensive stakeholder engagement. Utilizing semi-structured interviews with 25 participants across five stakeholder categories, the research reveals significant operational improvements including a 35% reduction in clearance processing times and a 35.5% increase in stakeholder satisfaction scores. Findings demonstrate that standardized procedures enhance port operational efficiency while strengthening maritime vocational education integration. Beyond efficiency gains, the study highlights the role of SOPs in ensuring transparency, accountability, and consistency in port service delivery. Respondents emphasized that clear procedural guidelines reduce uncertainty, minimize conflicts between stakeholders, and establish a common framework for decision-making in dynamic operational contexts. Moreover, the integration of vocational education elements into procedural design strengthens workforce competencies, aligning training curricula with real-world port requirements and industry expectations. The study contributes both theoretically and practically by offering evidence-based frameworks that can be adopted by other Indonesian ports. It underscores the importance of combining procedural standardization with stakeholder collaboration to achieve sustainable improvements in maritime service quality. Overall, the findings establish replicable models for enhancing national port competitiveness and advancing maritime industry development through systematic procedural and operational innovation that ensures long-term sustainability and resilience.

This qualitative research investigates the influence of work motivation and work environment on employee performance within PT Yusen Logistic Indonesia's warehouse division. Through comprehensive interviews with maritime professionals, educators, and industry experts, this study addresses critical gaps in understanding workforce dynamics in maritime logistics operations. The research employed thematic analysis of semi-structured interviews with 45 participants across three stakeholder groups: operational staff, maritime educators, and industry professionals. Findings reveal that intrinsic motivation factors, particularly career development opportunities and safety recognition, demonstrate stronger correlation with sustained performance than monetary incentives. Work environment quality, including infrastructure adequacy and shift management, serves as a significant moderator affecting motivation–performance relationships. In addition, this research highlights that supportive leadership and open communication further strengthen employee engagement and commitment in high-pressure warehouse operations. Respondents consistently emphasized the importance of aligning organizational goals with individual career aspirations, particularly in a sector where safety and efficiency are paramount. The study also identifies that investment in ergonomic facilities, digital monitoring systems, and structured training programs reduces fatigue and error rates, thus promoting both productivity and safety compliance. The implications extend beyond company-level management to broader maritime education and policy-making. The integration of motivational strategies into vocational curricula can better prepare graduates for the realities of port and logistics operations. Moreover, the findings contribute to developing sustainable logistics practices that balance efficiency, employee well-being, and long-term organizational competitiveness. Overall, the research provides evidence-based recommendations for maritime vocational training programs, human resource management, and port operations strategies in Indonesia’s rapidly growing logistics sector.

This study aims to analyze the effect of transformer oil purification on oil breakdown voltage and evaluate its benefits in maintaining transformer performance and reliability. Oil purification is a crucial preventive maintenance step to preserve insulation quality and prevent operational failures caused by reduced dielectric properties. The study was conducted through several stages, including data collection, oil purification, measurement of breakdown voltage before and after purification, and evaluation of results. Data collection involved measuring the oil’s electrical properties according to SPLN 49-1:1982 and observing results using a Break Down Voltage (BDV) test. Purification of a Trafindo 400 kVA transformer was performed through visual inspection, connecting the inlet and outlet hoses to the purification machine, and circulating the oil until the breakdown voltage met the required standards. Results indicated that the oil breakdown voltage before purification was below standard due to reduced insulation quality caused by water contamination, charcoal particles, thermal degradation, and dissolved gases that weakened dielectric properties. Additional factors such as electrical stress, mechanical stress, and excessive loading also contributed to insulation deterioration. After purification, the oil breakdown voltage increased significantly to meet the standard of >30 kV/2.5 mm, demonstrating that purification effectively restores the oil’s insulating capacity and supports optimal transformer performance. Analysis confirms that the transformer oil remains suitable for use, and routine annual purification is recommended to maintain reliability, efficiency, and operational performance. This study highlights oil purification as an effective preventive measure for transformer stability, extending operational life, and reducing the risk of insulation failure. The findings provide valuable guidance for transformer maintenance in the electricity industry, ensuring safe and optimal long-term operation.

Background: The scheduling of work of health workers, especially radiographers in type B hospitals, is a complex challenge due to the variety of radiology modalities, variations in the number of human resources, and the provisions of working hours regulations from the Ministry of Health of the Republic of Indonesia. Manual scheduling that is still in use tends to cause workload inequality, conflicts between employees, and operational inefficiencies. Objective: This study aims to design and develop an Artificial Intelligence (AI)-based radiographer shift scheduling system that is able to prepare work schedules automatically, fairly, flexibly, and integratedly, in accordance with hospital service regulations and needs. Research Method: This type of research is Research and Development (R&D). The development process is carried out through the stages of needs analysis, designing Python and Flask-based systems, simulating tests on data, and expert validation then the data collected and described from the initial mapping and also mapping potential problem-solving. Results: The system successfully manages morning, noon, night, and holiday shift schedules based on competence, fair rotation, and maximum working hours provisions. By showing a significant difference between user perceptions before and after using the system, which reflects improved efficiency, fairness, and ease of access to schedules. Respondents expressed satisfaction with the override feature and integrated notifications. Conclusion: The development of an AI-based radiographer shift scheduling system has proven to be feasible and effective in overcoming managerial problems of work scheduling in hospitals. This system is able to increase efficiency, transparency, and user satisfaction, and has the potential to be widely applied to various types of hospitals in Indonesia.

The maintenance of non-aviation defense equipment (main weapon system) is a critical aspect in maintaining operational readiness. However, the Maintenance, Repair, and Overhaul (MRO) system in Indonesia still faces limitations due to manual reporting, inefficiency in spare parts management, and the lack of integration of the Life Cycle Cost (LCC) approach. This study aims to design and develop the Integrated Cavalry Monitoring and Maintenance System (ICMMS) based on a web application that integrates sensors, real-time data analytics, and LCC calculation. The prototyping method was used, involving design, development, integration, and testing phases on the Maung Tactical Vehicle and Anoa Armoured Personnel Carrier at PT Pindad. The results of the prototype implementation showed a significant increase in maintenance efficiency: damage reporting time decreased from ±3 hours to ±1 minute, critical component identification became 95% faster, and maintenance scheduling shifted from reactive to predictive. Additionally, the integration of the LCC algorithm allows for more accurate maintenance cost estimation, supporting technical and strategic decision-making. This study demonstrates that ICMMS based on LCC can be an innovative digital solution to enhance MRO effectiveness and operational readiness of non-aviation defense vehicles in Indonesia. It is expected that this system will improve the resilience and cost-effectiveness of managing Indonesia’s military vehicle fleet.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy, particularly in the food sector, which focuses on snack products such as chips. However, many MSMEs still face production challenges, especially in the dough mixing process that is commonly carried out manually. This condition results in low efficiency, limited production capacity, and inconsistent dough quality. This study was conducted at Kripik Wulan 008 MSME in Panimbang Jaya Village with the aim of designing and implementing a 50-kg capacity horizontal dough mixer as an appropriate technology solution. The mixer was designed using a 2 HP single-phase electric motor with a 1:30 gearbox ratio and a food-grade stainless steel mixing chamber. Testing results showed that the machine could mix 50 kg of dough in 15–20 minutes, which is significantly faster than the manual method requiring more than 40 minutes. After implementation, daily production capacity increased from 50–75 kg to 75–100 kg, with dough quality becoming more homogeneous and hygienic. In addition, operational training provided workers with improved skills in operating and maintaining the machine. Therefore, the application of this horizontal dough mixer has proven effective in enhancing productivity, efficiency, and the competitiveness of food-sector MSMEs in an increasingly competitive market.

Clean water distribution in the Community-Based Drinking Water Supply and Sanitation Program (PAMSIMAS) in Kuwasen Lama Village, Gunungpati District, Semarang City, faces the challenge of unequal supply between highland and lowland areas. The main factors that affect these conditions include differences in topography, suboptimal piping network design, and unbalanced water pressure, especially during peak hours. This research proposes a solution based on Internet of Things (IoT) technology using the ESP32 module as a control center, which is integrated with the Blynk application for real-time monitoring and control of the system. The system is equipped with a water flow sensor, water level sensor, motorized valve, and booster pump to increase water pressure in high elevation areas. Two design schemes were tested, namely flow regulation using a motorized valve, and a combination of a motorized valve with a booster pump. The results of the simulation and implementation showed an increase in water pressure stability, equitable distribution, and a decrease in the frequency of supply disruptions. The system also allows for live monitoring of network conditions, facilitates technical decision-making, and improves operational efficiency. With an adaptive and community participation-based approach, this solution has the potential to become a model for PAMSIMAS clean water distribution management that is efficient, sustainable, and responsive to geographical challenges, while strengthening the resilience of clean water services in rural areas.

Increasing business competition requires companies to consistently improve quality and operational efficiency. This study aims to identify and reduce non-value added activities in the procurement process at Distributor X, a company engaged in the distribution of instant cooking spices. Common issues include expired goods (49.05%), damaged packaging (18.78%), and product mismatches (32.17%). The Lean Six Sigma approach with the DMAIC (Define, Measure, Analyze, Improve, Control) method is used to address these problems. Measurement results show an average DPMO value of 10,076.58 and a sigma level of 3.82, which are still far below the Six Sigma quality standard. Improvement proposals include the implementation of barcode/RFID systems, FIFO inventory management, higher-quality packaging materials, and the use of unique product codes. In the Control phase, monitoring is carried out through an ERP system and the establishment of structured SOPs to support distribution oversight. This approach demonstrates potential in reducing defect rates and improving the overall quality of the procurement process.

UMKM Tahu XYZ, a small-scale tofu producer, is currently facing significant challenges in maintaining consistent product quality, primarily due to a high defect rate. Common issues identified include crumbled tofu shapes, overly soft textures, and inconsistent taste, which negatively impact customer satisfaction and business sustainability. This study aims to investigate the root causes of these quality issues and propose practical solutions using the Lean Six Sigma methodology. The research employs a descriptive quantitative approach through the DMAIC framework—Define, Measure, Analyze, Improve, and Control—to ensure systematic problem-solving. Data were collected over a six-month period through direct observation, structured interviews, and review of production records. The analysis identified four dominant types of waste within the production process: unnecessary transportation, product defects, excessive movement, and over-processing. The root causes of these inefficiencies are linked to poor handling of raw materials, variability in soybean quality, and an ineffective production layout that hampers workflow and consistency. To address these problems, the study proposes several targeted interventions, including the redesign of the production layout to optimize flow, the implementation of the 5S (Sort, Set in order, Shine, Standardize, Sustain) workplace organization method, the development of standardized operating procedures (SOPs), and the adoption of improved soybean boiling technology. The implementation of these improvements is projected to significantly reduce product defects, enhance process efficiency, and ultimately increase customer satisfaction. Furthermore, these actions are expected to improve the overall competitiveness of UMKM Tahu XYZ within the highly demanding food industry sector. This research provides actionable insights for other micro, small, and medium enterprises (MSMEs) seeking to apply structured quality control methods to strengthen operational performance and long-term business resilience.