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72,210 articles from 658 journals · 2,111 citations tracked

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Ekwan Setyo Utomo; Slamet Riyadi; Fausta Ari Barata

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

In the era of globalization and rapid technological advances, the scope of operational management is increasingly expanding. In facing global competition, companies must be able to face challenges in their operational management. The purpose of this study is to determine the factors that influence organizational performance through operational efficiency and employee productivity. The population used is all employees at PT. XYZ with a total of 107 employees. The sampling technique used in this study is a saturated sample where all members are filled in as samples in the study as many as 107 employees. This study uses the SEM (structure Equation Modeling) method with the AMOS tool. The results of the study indicate that the Work Environment has a significant effect on operational efficiency. Employee productivity, and organizational performance. Human resource management has a significant effect on operational efficiency, employee productivity, and organizational performance. Information systems have a significant effect on operational efficiency, employee productivity, and organizational performance. Operational efficiency has a significant effect on organizational performance. And employee productivity has a significant effect on organizational performance.

Amalia Marliani; Dudang Gojali

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

Haekal Aqila, Haekal Aqila; Firda Salsabila Putri; Wasis Haryono

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Motor vehicle workshops need an information system that can help in managing services, customers, and spare parts stock. This study designs a web-based workshop management system with a case study at the Fam Auto workshop, which aims to improve operational efficiency and data transparency. The methodology used is the waterfall system development model with stages of analysis, design, implementation, and testing. The results of this study are a web-based application that is able to record service transactions, manage customer data, monitor inventory, and generate reports. This system is expected to replace the manual process that has been used at Fam Auto and make it easier for workshop owners to monitor operational activities in real-time.

Handayani Handayani; Mela Candrika Putriana; Andhara Safa Lirani; Nurisma Kartika Dewi; Rauly Sijabat

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

The development of information technology has had a significant impact on changes in the structure of modern organizations. Technology is no longer seen merely as a supporting tool but has become the core driver of business and operational transformation across various industries. This literature review provides a comprehensive discussion of how organizational technology influences structure, culture, and work processes within organizations, as well as the adaptive strategies employed to address the challenges of the digital era. Using a descriptive-qualitative approach, this study examines the role of technology in enhancing operational efficiency, strengthening cross-functional collaboration, and accelerating data-driven decision-making. Additionally, this research presents several implementation studies of technology in today's digital business landscape, offering a practical overview of the evolving dynamics. This discussion aims to serve as a reference for academics, practitioners, and organizations in understanding and strategically leveraging technology to achieve sustainable competitive advantage.

Roki Mahendra; Wahyu Wijaya Widiyanto

International Journal of Health and Medicine 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The implementation of Hospital Management Information Systems (SIMRS) has become a strategic necessity to improve healthcare service quality and operational efficiency. This study focuses on evaluating the performance of SIMRS in the outpatient registration unit of Nur Hidayah Hospital Bantul, where system disruptions, inconsistent SOP application, and limited user training were identified as core issues. The research aims to assess how well the SIMRS aligns with the Human, Organization, and Technology components through the HOT-Fit model framework. A descriptive qualitative method was employed using purposive sampling to select five informants directly involved in SIMRS operations, including registration officers, IT staff, and the head of the medical records unit. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed thematically based on the HOT-Fit model. The findings show that SIMRS contributes positively to workflow efficiency and data management; however, human factors such as inconsistent training and input errors remain prevalent. Organizational support is visible but lacks structured evaluation routines, and although the technological infrastructure is generally stable, peripheral device and network issues persist. The study synthesizes that effective SIMRS performance requires not only technological readiness but also consistent organizational commitment and continuous human resource development. It concludes that strengthening user competence, formalizing SOP usage, and improving infrastructure are essential to optimize the system's functionality and alignment with the HOT-Fit model.

Anabella Monica Agustine Simanjuntak

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Hungarian method is a mathematical optimization algorithm used to solve assignment problems by finding the optimal allocation of resources to tasks. This research examines the application of the Hungarian method for both balanced and unbalanced maximization assignment problems. The balanced assignment problem involves an equal number of workers and jobs, while the unbalanced problem deals with unequal numbers. The study aims to analyze the effectiveness of the Hungarian method in solving maximization problems through mathematical modeling and algorithmic implementation. The research methodology includes literature review, mathematical analysis, and computational testing using various case scenarios. Results demonstrate that the Hungarian method can effectively solve both balanced and unbalanced maximization assignment problems by converting them into minimization problems through matrix transformation. The balanced cases show direct application of the classical Hungarian algorithm, while unbalanced cases require the addition of dummy variables to achieve matrix balance. The method proves to be efficient with polynomial time complexity O(n³), making it suitable for real-world applications. The research concludes that the Hungarian method provides optimal solutions for resource allocation problems in various organizational contexts, contributing to improved operational efficiency and cost-effectiveness in decision-making processes.  

Berkat Jaya Zalukhu; Omi Nilai Murni Waruwu; Siti Nur Aisya

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The advancement of digital technology has revolutionized the way companies manage their business operations. Operational management is no longer limited to process efficiency, but has evolved into an adaptive, data-driven system supported by advanced technologies such as artificial intelligence, the Internet of Things (IoT), big data analytics, and cloud computing. This article aims to explore the evolution of operational management in the digital era by identifying major challenges such as the digital skill gap, technological infrastructure limitations, and organizational resistance to change, while also examining strategic opportunities such as automation, enhanced efficiency, and data-based decision making. Using a qualitative approach through literature review, this study provides both theoretical and empirical perspectives on the importance of operational innovation in building competitive advantage amid ongoing digital disruption.

Muhammad Ihsan; Gatot Nazir Ahmad; Andy Andy

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of leverage (DER), free cash flow (FCF), and operational efficiency using inventory turnover (ITO), and receivables turnover (RTO) on company value, with company size as a control variable, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period. The method used is panel data regression with the Fixed Effect Model approach. The results of the study show that leverage has a significant negative effect, and inventory turnover has a significant positive effect on the company's value. Meanwhile, FCF and RTO had no significant effect, while company size had a negative effect. Robustness checks with PBV as proxy for alternative values showed relatively consistent results. These findings support the signal theory, that operational efficiency and a well-managed financial structure can strengthen investors' perception of a company's value.

Muchammad Mujib; Lumhatus Shofi Sa`adah; Aprilia Wulandari; Waris Adi Darmawan; Ridho Hafiz Maulana +1 more

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

Finansial restructuring is an important strategy in maintaining company sustainability and growth, especially in the face of external and internal pressures. Mergers, acquisitions, and leveraged buyouts (LBOs) are the three main instruments in restructuring strategies used by companies in various sectors. This study aims to systematically review the current academic literature on the impact, challenges, and effectiveness of using mergers, acquisitions, and LBOs in the context of financial restructuring. By reviewing more than 20 sources from academic journals and recent financial reports, this study identifies trends, research gaps, as well as theoretical and practical contributions of each of these instruments. The findings show that all three instruments have significant potential to improve a firm's operational efficiency and capital structure, but also carry substantial risks if not managed strategically.

Syech Syech; Maulana Sandy; Wasis Haryono

Repeater : Publikasi Teknik Informatika dan Jaringan 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

We designed and implemented a web-based inventory system to address challenges in managing inventory and financial data at Toko bangunan Mutiara. With high daily transaction volumes and a wide variety of products, manual recording often leads to errors, inaccuracies in inventory data, and difficulties in monitoring cash flow. To address this, we developed the system using the Agile/Scrum development model, which allows for flexibility and adaptation to user needs through the stages of Requirements, Design, Development, Testing, Deployment, and Review. The system was developed using web technology, including PHP and JavaScript for the backend, HTML and CSS for the frontend, and MySQL as the database system. The main features we implemented include two integration options: barcodes and unique product codes to simplify recording, automatic notifications when stock reaches the minimum level set by the system, and the ability to generate accurate reports. It is hoped that this research, which was designed to enhance operational efficiency in recording incoming and outgoing goods, provide flexible and accurate access to inventory data, and minimize errors in recording and inaccurate data, will be successful. The implementation of this system contributes to more accurate inventory management and supports better financial decision-making for Toko bangunan Mutiara.

Syarifah Aini Br Sinaga; Nabila Anisa Risca Lubis; Nurriadoh Nurriadoh; Nurbaiti Nurbaiti

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the relationship between data analytics utilization and the performance improvement of Meta Platforms Inc., particularly through its Instagram platform. In the digital era, data has become a strategic asset that enables companies to understand user behavior, optimize marketing strategies, and develop innovative products and services. Using a qualitative case study approach, this research illustrates how Meta leverages Instagram analytics—through audience segmentation, campaign effectiveness evaluation, and user insight-driven feature development—to enhance operational efficiency and profitability. The findings show that the use of data analytics not only increases advertising effectiveness and return on investment (ROI) but also strengthens Meta’s position as an innovation leader in the social media industry. The study also highlights the importance of data transparency and ethical practices in data usage, and recommends the development of more open and adaptive data infrastructure to meet evolving user needs.

Febi Theresia Immanuel; I. B. Ketut Bayangkara

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

Muhamad Syahwildan; Tutiek Indriani; Abel Nabila; Wini Nur Optaviani

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study highlights the importance of accurately calculating the Cost of Goods Sold (COGS) as a foundation for strategic decision-making in the operations of Micro, Small, and Medium Enterprises (MSMEs), specifically focusing on the business "Mie Ayam Bakso Mas Pri" located in Cikarang. The issue addressed is the challenge faced by MSMEs in accurately calculating COGS, which stems from a lack of knowledge, hidden or overlooked costs, and limited access to appropriate calculation methods. The primary objective of this research is to identify the cost components that influence COGS and to explore the implementation of calculation methods in a meatball processing business. This study employs a qualitative approach with a descriptive method. Data was collected through direct observation, interviews with the business owner and other relevant informants, and document analysis. The sources of data include primary data obtained directly from the MSME "Mie Ayam Bakso Mas Pri" and secondary data from various relevant literature. The research was conducted in the South Cikarang area, Bekasi Regency. The results from the methods used are expected to provide deeper insights into COGS management strategies in culinary sector MSMEs and their impact on operational efficiency and pricing decisions.

Furqonudin Furqonudin; Haris Abizar

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This The maintenance objectives of a C6240A-type lathe involve a number of crucial aspects, including gears, tool bits, toolposts, lower sled and upper sled. This study was to investigate effective maintenance strategies for each of these components, focusing on preventive and predictive maintenance. Gears: Regular lubrication is also necessary to ensure smooth gear movement and prevent excessive friction that could lead to failure. Chisel Bits: Monitoring the condition of the tool blade needs to be done regularly. Toolpost: The toolpost needs to be checked periodically to ensure availability and safety of the cutting tool. Bottom and Top Slings: Maintenance of the lower and upper slings involves checking for tension and wear. C6240A type lathe users can minimize the risk of failure, improve operational efficiency, and extend the life of the machine. The method used in this research is a qualitative method, by means of observation and interviews. The results of this study are that the gears can be more durable because lubrication is always given and not easily thirsty, the tool blade is not easily blunted because the workpiece is fed little by little, and frequent honing is done to keep it sharp. The locking toolpost is not easily damaged if you use a rubber hammer when locking, the bottom row makes a change of ashock so that it can do automatic turning. This maintenance can increase the life of the lathe for longer operation.

Naswa Sasmita; Rizky Bayu Pratama; Natasya Natasya; Husni Kamal

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

This study examines the innovation of Hajj Savings products based on the mudharabah contract at Bank Syariah Indonesia (BSI). The innovations include digitalization of services, integration with the Ministry of Religious Affairs’ SISKOHAT system, and the development of new features such as collective savings, gamification, and auto-debit. The objective of these innovations is to facilitate Muslims in planning and saving for Hajj funds according to Sharia principles, enhance service accessibility, and provide added value tailored to modern customer needs. The findings indicate that these product innovations offer significant benefits to customers, including convenience, security, and fair profit-sharing, as well as advantages for BSI in terms of increased third-party funds, operational efficiency, and market expansion. This study emphasizes the importance of sustainable innovation grounded in Sharia principles in the development of Islamic banking products to support financial inclusion and improve service quality.

Idamanis Laia; Dyah Palupiningtyas

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to evaluate the operational efficiency of PT Asuransi Jasa Tania Tbk in 2023 using the operating expense to revenue ratio (Expense Ratio). The data used is the company's financial statements for the year ended December 31, 2023. The results show that PT Asuransi Jasa Tania Tbk successfully improved its operational efficiency significantly, with a decrease in the Expense Ratio by 17.24% to 48% compared to the previous year. This efficiency improvement was driven by strong net premium income growth, effective operating expense control, and investments in digitalization. Compared to the general insurance industry average in Indonesia, PT Asuransi Jasa Tania Tbk demonstrates a better level of efficiency. These findings highlight the importance of operational efficiency for the profitability and competitiveness of insurance companies, as well as the relevance of technology adoption in enhancing efficiency. Practical and theoretical implications are discussed.

Aditya Revaldo; Imamulhakim Syahid Putra

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to evaluate user satisfaction with the Inspekta Application at PT PLN UP2D S2JB using the PIECES Framework approach, which covers six key aspects: Performance, Information, Economy, Control, Efficiency, and Service. Data was collected through questionnaires distributed to 30 respondents who are active users of the application. The analysis results show that all PIECES indicators scored in the "satisfied" category, with the highest score in the efficiency aspect (4.14) and the lowest in the economic aspect (3.80). Although the Inspekta application has generally had a positive impact on operational efficiency and reporting processes, improvements are still needed in data security and technical support. This study offers strategic recommendations to enhance application quality and support the organization’s overall performance.

Aji Sayuthi Ramadhan; Mad Yusup; Diyaa Aaisyah Salmaa Putri Atmaja

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Predictive Maintenance is a maintenance activity that focuses on monitoring equipment conditions in real-time and analyzing data to predict potential failures before they occur, allowing repairs to be made in a timely manner before major damage occurs. One of the methods used in predictive maintenance is "Infrared Thermography” or use of technology thermal imaging technology. In the context of predictive maintenance, thermography can be used to identify problems that are not visible to the naked eye, such as poor electrical connections, excessive heat buildup, or damage to components that cause heat leakage The purpose of this study was to determine the implementation of Predictive Maintenance with Infrared Thermography method on electrical equipment at PT PHM. The method used in this research is the observation method with primary and secondary data collection. The results showed that the implementation of predictive maintenance with the Infrared Thermography method on electrical equipment and systems at PT PHM was effective in helping the company avoid unnecessary costs and improve operational efficiency. Predictive maintenance allows companies to perform maintenance to identify potential damage before it occurs and can take preventive action so as to reduce repair costs, and operational productivity.

Yan Pandra; Imamulhakim Syahid Putra

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to improve business process efficiency in the PLN Mobile application through the implementation of Business Process Model and Notation (BPMN). PLN Mobile is a digital innovation by PT PLN (Persero) that allows customers to access services such as bill payment, outage reporting, and service requests. However, various challenges remain, including slow processing times, lack of system integration, and inefficient workflows. The research was conducted at PT PLN (Persero) UP2D S2JB using observation, interviews, and literature review. The results indicate that modeling business processes using BPMN effectively maps workflows, identifies bottlenecks, and offers digital-based solutions. The application of BPMN has been shown to increase transparency, reduce input errors, and accelerate customer service processes. This study recommends ongoing optimization through enhanced analytics features, system security, and regular training for operational staff.

Eimanisura Sinaga; Rindu Basnella; Rehuelli Madiya; Veronica Rompas

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

The development of information technology has had a significant impact on the healthcare sector, particularly in improving the efficiency and quality of services. Technologies such as Big Data and the Internet of Things (IoT) enable the collection and analysis of large volumes of medical data as well as real-time patient monitoring. This study aims to analyze how the integration of Big Data and IoT can enhance the quality of healthcare services, with a focus on their impact on patient care and hospital operational efficiency. The research method used is a literature review, involving the collection and analysis of data from various sources such as scientific journals, articles, and related research reports. The results indicate that hospitals that have implemented these technologies have experienced significant improvements in several aspects, including increased diagnostic accuracy, reduced service delays, and more efficient resource management. Real-time patient monitoring through IoT devices enables faster medical decision-making, while Big Data analytics helps predict disease patterns and medical needs. However, the challenges faced include data security issues, infrastructure limitations, and shifts in healthcare practice paradigms. In conclusion, the integration of Big Data and IoT can improve the quality of healthcare services, but addressing the existing challenges is essential to optimize its implementation in the healthcare sector.