Publication Search

This research aims to investigate the accounting information system employed by the company in the procurement of raw materials. Additionally, the study evaluates the implementation of internal controls by PT Tri Sukses Prima in its raw material procurement system located in Manguharjo District, Kota Madiun. The research employs a comparative descriptive analysis method with a quali-tative approach, and data is collected through field studies using an Internal Control Questionnaire (ICQ) as an analytical tool. The findings reveal that the internal control system for raw material procurement is largely in line with the internal control elements outlined by Mulyadi (2018). While PT Tri Sukses Prima effectively applies many of these control elements, there are still some areas needing improvement, such as overlapping job functions in the warehouse. Furthermore, based on the ICQ assessment, the internal control system for raw material procurement at PT Tri Sukses Prima is highly effective, with a score of 77.3%.  Interpretation of these results shows that PT Tri Sukses Prima's commitment to strengthening its internal control has produced positive results. The effectiveness of implementing the Champion method not only increases operational efficiency but also ensures integrity and ac-countability in every raw material purchasing transaction.  

The rapid adoption of artificial intelligence (AI) in e-commerce is revolutionizing the business landscape. This study explores the rise of AI-powered e-commerce and its impact on business models, strategies, and market dynamics in 2024. Through a multiple case study approach, focusing on leading e-commerce companies such as Amazon, Alibaba, and Shopee, the research reveals that AI is fundamentally transforming the way businesses operate in the digital economy. AI enables enhanced personalization, operational efficiency, and improved customer experiences, driving the emergence of new business models and competitive advantages. However, the adoption of AI also creates significant challenges, including implications for the workforce, ethical concerns surrounding data privacy and algorithmic bias, and potential impacts on market dynamics and competition. The study highlights the need for a strategic and ethical approach to AI adoption, collaboration among stakeholders, and adaptive regulatory frameworks. It concludes with recommendations for businesses, policymakers, and future research to navigate the transformative impact of AI in e-commerce. The findings contribute to the literature on digital transformation and disruptive innovation, offering valuable insights for managers, practitioners, and researchers.

The rapid pace of digital transformation presents both challenges and opportunities for Small and Medium Enterprises (SMEs) in Indonesia. This paper explores how SMEs are adapting to digital change, highlighting the main barriers and enabling factors affecting their growth. Through qualitative interviews with SME owners across Indonesia, the study uncovers key themes around technological adoption, financial investment, and skill gaps. The findings suggest that while digital adoption can enhance competitiveness and efficiency, SMEs require support in terms of digital literacy and funding access. Policy recommendations include enhancing government support, providing digital training programs, and offering incentives for digital investments.

Amidst the growing competition in the industry, CV Berkah Jaya Klaten faces challenges in planning the production capacity of cleaning tools to meet market demand. This study aims to provide solutions to production capacity planning issues by applying the Rough Cut Capacity Planning (RCCP) method using the Capacity Planning Using Overall Factors (CPOF) technique and a system simulation approach. The planning process begins with demand forecasting using IBM SPSS Statistics 25 software, which produces the smallest Mean Absolute Percentage Error (MAPE) value using the Simple Seasonal method. These forecasting results are used to determine the Master Production Schedule (MPS). Processing RCCP data with the CPOF method requires MPS data, processing time for each workstation, and historical proportions calculated from standardized processing times. The system simulation of production capacity planning is conducted to model real conditions and evaluate various production scenarios. The simulation results reveal that the required production time capacity each month always exceeds the available time capacity, indicating the need for capacity adjustments to avoid bottlenecks and improve efficiency. With this approach, CV Berkah Jaya Klaten can plan production capacity more efficiently and effectively, ensuring product availability in accordance with customer demand.

Abstract. This study examines the application of Agile Management principles in online learning platforms, focusing on the challenges and benefits experienced during implementation. Through qualitative research, including interviews and case studies, the research explores how platforms have adopted Agile practices, such as iterative cycles, regular feedback, and flexibility, to enhance responsiveness and adaptability. The findings reveal that the majority of platforms have integrated Agile principles, with a significant focus on overcoming challenges like resistance to change and a lack of training. Participants reported improved collaboration, increased efficiency, and the ability to respond to changes effectively. However, challenges remain, including the need for hybrid models combining Agile with traditional management frameworks. This study contributes valuable insights into the effectiveness of Agile practices in educational technology and offers directions for future research on enhancing Agile implementation in diverse educational settings.

The development of digital technology, particularly Artificial Intelligence (AI), has brought significant changes to various industrial sectors, including accounting. In recent years, AI has become an essential tool used in various business applications, such as data processing, predictive analysis, and automated financial reporting. This technology can automate routine tasks like data entry and account reconciliation, which previously required human intervention, thereby increasing efficiency and reducing potential human errors. However, the application of AI in accounting has sparked discussions about the future of this profession. While AI can automate many aspects of accounting, it cannot fully replace human accountants, especially in areas requiring data interpretation, strategic decision-making, and ethical considerations. The webinar conducted for this study explored the implications of AI in accounting, highlighting both the opportunities and challenges of integrating AI into accounting practices. The findings emphasize the importance of adaptive accounting education and the need for continuous professional development to prepare future accountants to work in an increasingly digital and automated environment. Therefore, the future of the accounting profession will be determined by how AI and human accountants can work together to achieve the best outcomes, maintaining high ethical and professional standards.

The role of letters within an organization is crucial, thus requiring effective management. Management of these letters must be swift, accurate, and precise according to the established correspondence procedures. One form of letter management for organizations, including the Naval Academy of the Indonesian Armed Forces, involves handling both incoming and outgoing mail. However, there are still aspects of letter management that have not been optimally implemented, such as unregistered archive arrangement, rendering it ineffective. To address these issues, the author developed an application program, namely Microsoft Access, with the aim of enhancing the archiving system at the Naval Academy of the Indonesian Armed Forces. This research focuses on designing a Microsoft Access application based on Windows, utilizing a literature review method to support data collection conducted at the Naval Academy campus. The research results indicate that: 1) The letter archiving system is stored in file format or ZIP extensions, which have good data compression standards to minimize human errors in archiving. 2) Computer-based letter archiving systems can facilitate the search for incoming and outgoing mail data, providing more accurate and timely information. 3) Computer-based letter archiving systems can streamline the process of processing incoming and outgoing mail data, archiving, and report generation. 4) Letter security is enhanced by using advanced Master Document Passwords.  

This community service activity aims to develop a web app for the management of sacrificial animal operations, covering the entire process from ordering to meat distribution. The development methodology integrates Agile, DevOps, and Design Thinking. The study focuses on Masjid Baiturrahman located at Jl. Legoso Raya No. 31B, RT 06 RW 07, Pisangan Village, Ciputat Timur District, South Tangerang City. Agile methodology ensures iterative and adaptive development based on user feedback. DevOps automates integration and ensures continuous delivery, facilitating rapid and reliable deployment. Design Thinking guides user-centered solution design through stages of empathize, define, ideate, prototype, and test. This activity resulted in a web-based application that can be used by the management of DKM Masjid Baiturrahman for managing sacrificial animal data. This web-based application is capable of enhancing efficiency, accuracy, and transparency in all stages of the ordering, slaughtering, and meat distribution processes. Moreover, it assists DKM in digitally managing sacrificial animal data, ultimately improving operational performance and congregational trust in the sacrificial process.

This research tests the usability of the platform on new students of Informatics Engineering. Usability of is measured through three main variables: effectiveness, efficiency, and user satisfaction. Data was collected through pre-test and post-test involving 20 respondents using questionnaires and practical tasks. 20 respondents using questionnaires and practical tasks. The results of the study showed that the effectiveness and efficiency of the Scratch platform increased significantly from the pre-test to the post-test, reaching a level of effectiveness and efficiency, showing that the time required to complete programming tasks is reduced once users are familiar with the platform. User satisfaction also increased, with the majority of respondents feeling more comfortable and interested in using Scratch after testing. This research concludes that the Scratch platform is effective and efficient as a programming learning tool for new Informatics Engineering students.  

Inmate development is carried out continuously from the time the inmates enter the correctional institution. The correctional system is a process of developing inmates as creatures of God, individuals and as a society. In coaching inmates, their physical, spiritual and social conditions are developed so that they become reasonable human beings who can live normally in society. The aim of this research is to determine the efficiency of the role of law in coaching at the Class IIB Tanjung Pura Detention Center. This research is included in descriptive research with a type of empirical juridical research using qualitative analysis methods. From the research results, it is known that the implementation of prisoner development is regulated in Law Number 12 of 1995 concerning Corrections, Government Regulation Number 31 of 1999 concerning the Development and Guidance of Prisoners, Government Regulation of the Republic of Indonesia Number 28 of 2006 concerning Amendments to Government Regulation Number 32 of 2006 1999 Concerning Requirements and Procedures for Implementing the Rights of Prisoners, Decree of the Minister of Justice of the Republic of Indonesia Number: M.02-Pk.04.10 of 1990 Concerning the Pattern of Development of Prisoners/Detainees. The implementation of prisoner coaching at the Class IIB Tanjung Pura Detention Center goes through 4 stages, namely the administration or orientation stage, the evaluation stage and determining the type of coaching, the assimilation stage and the integration stage. -existing invitations, planned and programmed work programs in the form of a Strategic Plan, several obstacles were overcome by building a collaborative network with various parties

The development of digital technology, especially e-commerce, has brought significant impacts to Micro, Small and Medium Enterprises (MSMEs). This research aims to identify the benefits and challenges of using e-commerce for MSMEs, as well as strategies that can be implemented to optimize the use of this platform. The research method used is a literature study to analyze information related to the benefits, challenges, and e-commerce promotion-strategies for MSMEs. The research findings show that e-commerce provides significant benefits, such as sales and market growth, and operational efficiency. However, MSMEs are also faced with challenges, such as the cost of technology adoption, low levels of digital literacy, and data security issues. To overcome these challenges, effective e-commerce promotion-strategies, such as building strong digital infrastructure, improving digital skills, and facilitating the use of e-commerce platforms, can be applied. The implication of this study is the importance of support and guidance for MSMEs in adopting e-commerce to remain competitive in the digital era.

The three main factors determining combustion efficiency in Otto engines are optimal compression pressure, effective ignition, and fuel quality. In this study, two critical variables—fuel pump pressure (38, 43, and 48 Psi) and fuel type (RON 90 and RON 92)—were analyzed to understand their impact on specific fuel consumption (SFC). An experimental research method was employed to test the effect of independent variables on dependent variables under controlled conditions. The results indicate that a fuel pump pressure of 43 Psi provides the most stable and efficient fuel consumption performance for both fuel types across the entire engine speed range. A fuel pump pressure of 38 Psi is optimal at medium engine speeds but less efficient at high speeds, whereas a pressure of 48 Psi is most efficient at low to medium speeds but decreases in efficiency at high speeds. Overall, RON 92 fuel shows an efficiency improvement over RON 90, particularly at medium to high engine speeds. The combination of a fuel pump pressure of 43 Psi and the use of RON 92 fuel is recommended to achieve optimal specific fuel consumption, as it provides consistent efficiency across various engine operating conditions.

The purpose of this research is to measure the financial performance of Surakarta City Local Government using the value for money approach. A qualitative descriptive approach was used in this research. Postpositivist research utilizes natural conditions, with the researcher as the main instrument. Based on the data, the financial performance of the Surakarta City Government was evaluated using economic ratios in 2020-2021, and with an overall average of 85.28%, it fell into the economic category. In terms of efficiency, it is measured by the efficient ratio from 2020-2022 with an overall average of 96.24% but in 2020-2021 which is included in the efficient category and in 2020 it is not included in the efficient category. From the effective side, it is measured by the effective ratio from 2020-2022 with an overall average of 98.74% but only in 2020 which is not included in the effective category and the following year 2021-2022 is included in the effective category.

Menganalisis rasio kemandirian daerah, rasio efektivitas, dan rasio efisiensi untuk melihat bagaimana kinerja keuangan pemerintah daerah Kabupaten Karawang. TujuanMenganalisis kinerja fiskal pemerintah daerah Kabupaten Karawang. Pemerintah melakukan analisis kinerja keuangan untuk mengukur efisiensi mereka, mengidentifikasi bidang-bidang yang perlu ditingkatkan, menilai kesehatan keuangan mereka saat ini dan di masa depan, menentukan apakah mereka dapat memenuhi kewajibannya, dan memantau kepatuhan terhadap rencana pengeluaran. Para peneliti dalam penelitian ini mengandalkan teknik kuantitatif. Data dikumpulkan dengan menggunakan instrumen penelitian dan dianalisis secara kuantitatif dan statistik dengan tujuan untuk menguji hipotesis yang telah ditetapkan, seperti yang dijelaskan oleh Sugiyono (Kuantitatif, 2016). Metode penelitian ini berlandaskan pada filsafat positivisme..tahun anggaran 2020 sebesar 72.01% 2021 rasio kemandirian keuangan daerah 68,14% dengan tahun anggaran 2022 persentasenya mengalami kenaikan 70,80% rasio efektifitas 2020 sebesar 119,22% 2021 115,74% dikategorikan sangat efektif 2022 99,76% dikategorikan cukup Efektif.efisiensi badan pendapatan daerah Kabupaten Karawang tahun anggaran 2020 sebesar 95,31% 2021 rasio efektifitas mengalami penaikan 94,32% anggaran 2022 mengalami penaikan signifikan yaitu 100,09% dikategorikan tidak efisienDari tahun 2020 hingga 2022, persentase pasien dengan RKKD pada lutut adalah 2020 72,01% ,2021 68,14% & 2022 70,80%,REPAD secara berurutan: 119,22%, 115,74% & 99,76% dari tahun 2020 hingga 2022 Dari tahun 2020 hingga 2022, angka REKD adalah 95,31%,94,32%dan 100,09%. Hal ini disebabkan karena dengan PAD, Realisasi Belanja Daerah Pemerintah pemerintah kabupaten karawang dari tahun 2020 sampai dengan tahun 2022  

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.    

In the ever-growing digital era, auditing has become an increasingly inseparable part of infIn the ever-growing digital era, auditing is becoming an increasingly inseparable part of information technology. The role of technology in auditing has undergone a significant transformation, leading to what we now know as information technology auditing. This phenomenon not only affects how audits are conducted, but also impacts overall audit quality. Aims to determine the effect of information technology on audit quality. Therefore, the author reviewed several previous research journals originating from various sources including Google Scholar, Semantic Scholar, and Garuda Ministry of Education and Culture. Using the SLR method, the author filtered from these sources 50 journals that were appropriate to the topic. The results of this journal research show that there is a contribution between technology and audit quality in increasing audit efficiency, effectiveness and reliability which can influence audit quality.    

The implementation of bureaucratic reform at the Secretariat General of the Ministry of Cooperatives and SMEs of the Republic of Indonesia is still seen as an additional task and has not become an integrated part of the strategy to increase efficiency and effectiveness in realizing agency performance, then the organizational and governance restructuring carried out still requires adjustments to tasks and functions in achieving output as expected, then another problem is the still limited professionalism of the apparatus, especially in terms of competence and commitment in implementing bureaucratic reforms. This study aims to identify and analyze the strategy for implementing bureaucratic reform in government institutions, the Office of the Ministry of Cooperatives and SMEs of the Republic of Indonesia, especially the Secretariat General based on Geoff Mulgan's theory, of purpose, environment, direction, action, learning. The method used is descriptive with a qualitative approach. Data collection techniques through interviews, observation, and documentation. The results of the study show that the objective indicators are optimal, namely the leaders of the bureaucratic reform team and employees are trying to increase the value of bureaucratic reform indicators with various activity programs. Environmental indicators are not optimal, due to the lack of human resources in abilities, knowledge, attitudes. The direction indicator is optimal, because employees get guidance and direction from the leader in terms of coordination, communication and motivation. The action indicators have not been optimal, because they are still faced by unresolved obstacles such as the transfer of positions between units and policy changes. In learning indicators that are not optimal, in the performance targets of each individual and organizational performance, the results are still lacking and there are still supervisors who do not reflect the feasibility and appropriateness so that they must be retested in order to realize good practice.

Diseases in moringa leaves pose a serious threat to PT. Marada Kelor Sumba, a moringa processing company located in Kelurahan Temu, Kanatang District, East Sumba Regency. The main products from moringa processing are moringa powder and moringa tea bags, which are highly beneficial as supplementary food for infants and pregnant women. The company collaborates with the East Sumba Government for the prevention and handling of stunting. The primary objective of this study is to optimize image segmentation methods to identify diseases in moringa leaves with significant implications using MATLAB software. The image segmentation method using Thresholding is applied to separate diseased moringa leaves from healthy ones. Additionally, filters are applied to enhance disease image segmentation capabilities and manipulate images. This research focuses on the image segmentation stage using MATLAB. The benefits of this research are crucial in agriculture and technology development, including early segmentation of diseases in moringa leaves, improvement of disease image segmentation process efficiency, contribution to image-based agricultural technology, and enrichment of scientific knowledge and understanding of disease image segmentation in moringa plants. The segmentation accuracy obtained from testing all samples is 66,67%.  

The Official Travel Order (SPPD) Management System at the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province is an important innovation in enhancing the efficiency, transparency, and accountability of official travel administration. Prior to the implementation of this system, SPPD management was carried out manually, leading to various obstacles such as slow processes, administrative errors, and lack of transparency. With the adoption of an information technology-based system, the entire process from creation, approval, to reporting of SPPD can be done electronically. The system provides features for data validation, fillable templates, and automatic notifications to expedite the approval process. Integration with the regional financial system enables more efficient and accurate budget management, while a centralized database simplifies data storage and retrieval. The implementation results show significant improvements in time efficiency, reduction of administrative errors, and enhanced transparency and accountability in the use of official travel budgets. The system also facilitates better data management and supports easier audit processes. Thus, the SPPD Management System at the DPRD of NTB Province has successfully delivered positive impacts on the performance of official travel administration, creating a more productive and responsible work environment.