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Salma Fiddaraini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

Fish farming using the biofloc system is a technological innovation capable of increasing efficiency, production results, and the sustainability of fisheries business at the village level. This study aims to determine the development of fish farming businesses using the biofloc system in increasing family income in Sembuluh village. Then, it aims to understand the impact of using the biofloc system in increasing family income and to understand the Islamic economic perspective on the utilization of the biofloc system in increasing family income. The method used is a qualitative or field research approach with purposive sampling techniques to collect data from 5 fish farmers who implement the biofloc system. Data were collected through in-depth interviews, observation, and documentation, then analyzed descriptively. The research results show that fish farming using a biofloc system is able to increase family income through increased production and feed cost efficiency. This system supports more controlled pond management, maintains water quality, and produces more stable harvests. In addition to increasing income, the implementation of the biofloc system also strengthens family economic resilience due to planned harvest cycles and group cooperation. From an Islamic economic perspective, this practice aligns with the principles of halal, honesty, justice, and social responsibility, as well as providing benefits for families and the community.

Salma Fiddaraini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

Fish farming using the biofloc system is a technological innovation capable of increasing efficiency, production results, and the sustainability of fisheries business at the village level. This study aims to determine the development of fish farming businesses using the biofloc system in increasing family income in Sembuluh village. Then, it aims to understand the impact of using the biofloc system in increasing family income and to understand the Islamic economic perspective on the utilization of the biofloc system in increasing family income. The method used is a qualitative or field research approach with purposive sampling techniques to collect data from 5 fish farmers who implement the biofloc system. Data were collected through in-depth interviews, observation, and documentation, then analyzed descriptively. The research results show that fish farming using a biofloc system is able to increase family income through increased production and feed cost efficiency. This system supports more controlled pond management, maintains water quality, and produces more stable harvests. In addition to increasing income, the implementation of the biofloc system also strengthens family economic resilience due to planned harvest cycles and group cooperation. From an Islamic economic perspective, this practice aligns with the principles of halal, honesty, justice, and social responsibility, as well as providing benefits for families and the community.

Hafith Furqoni

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study evaluated the effects of compound and single-nutrient fertilizers on the growth and yield of cabbage (Brassica oleracea L.). The experiment was conducted using a randomized complete block design with seven fertilization treatments, including varying doses of compound fertilizer and a single-nutrient control. Results showed that the application of a 1.0× dose of compound fertilizer significantly improved plant height at 3 and 4 weeks after transplanting (WAT), and increased leaf number at 5 WAT. Yield components, including yield per plant, per plot, and hectare, were significantly higher in the 1.0× treatment, with an average yield of 1.92 kg per plant—an increase of 86.4% and 11.6% compared to the control and single-nutrient treatments, respectively. The relative agronomic effectiveness of the 1.0× dose reached 139%, indicating superior performance over the standard fertilizer. Economic analysis confirmed its viability, with the highest benefit-cost ratio (R/C) of 2.23 and a net profit of IDR 14,487,900. These findings suggest that compound fertilizer is both agronomically effective and economically profitable. The recommended application rate for cabbage is 211 kg/ha, applied one week after transplanting.

Tsani Deri Hidayat; M. Fariz Yusanri Fani; M. Aidil Aziz; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Global economic uncertainty and exchange rate fluctuations pose significant challenges to monetary stability in Indonesia, particularly in maintaining a controlled inflation rate. This study aims to analyze the transmission mechanism of the rupiah exchange rate to the inflation rate in Indonesia from 2015 to 2024. The method used in this study is library research by collecting, reviewing, and synthesizing data from various scientific literature, official central bank reports, and related journal articles published over the past decade. The research findings indicate that rupiah depreciation has a significant influence on rising inflation through the imported inflation channel, where currency depreciation increases the cost of raw materials for industries dependent on foreign markets. Furthermore, the findings reveal that the effectiveness of this transmission is influenced by public expectations and monetary policy taken by Bank Indonesia through adjustments to the benchmark interest rate. The implications of this study emphasize the importance of synergy between a stable exchange rate policy and controlling the supply of domestic goods to minimize the impact of external shocks on public purchasing power. The government and monetary authorities are advised to continue strengthening foreign exchange reserves and encouraging the use of local currencies in international transactions to reduce dependence on the United States dollar and maintain national price stability.

Faqihul Mukoddam; Ibnu Athoillah; Wira Adrina; Mochammad Isa Anshori

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

The adoption of holocratic leadership systems has become a crucial strategy for startups navigating market volatility, which demands organizational agility through the elimination of traditional hierarchies. This study aims to analyze the transformation of the Human Resource (HR) department's role within holocratic systems and its impact on HR efficiency in startup environments. Employing an integrative literature review approach, this research synthesizes various findings from reputable global and national journals published within the last five years to map the shifts in managerial functions. The results indicate that in structures devoid of conventional managers, the HR role transforms from a controlling authority into a system architect and governance facilitator that maintains compliance with the organizational constitution. HR efficiency is achieved through clear authority distribution within dynamic roles, transparent peer-to-peer feedback mechanisms, and the removal of slow bureaucratic coordination costs. The contribution of this research lies in the formulation of the "HR-as-a-Platform" conceptual model, which shifts the focus of management practices from personal supervision to systemic infrastructure optimization. The practical implications provide a guide for startup founders to re-engineer HR functions to support individual autonomy without sacrificing operational stability. This study confirms that the success of non-hierarchical organizations relies heavily on the integration of radical autonomy and robust digital protocols facilitated by the newly defined HR function.

Mellani Pratiwi; Rina Mutiara; Aprilita Rina Yanti

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The management of essential drug inventory is a strategic component of hospital pharmaceutical services because it directly influences service continuity, cost efficiency, and the overall quality of healthcare delivery. Poor inventory control can result in excessive stock accumulation, increased risk of drug expiration, inefficient budget utilization, and potential drug shortages that may compromise patient care. This study aims to evaluate the effectiveness of essential drug inventory control at Pekerja General Hospital by applying the ABC-VEN, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods. It also examines differences in inventory management efficiency between 2024 and 2025 based on inventory value, cost of goods sold (COGS), and Inventory Turnover Ratio (ITOR). A mixed-methods approach with a sequential explanatory design was used. Quantitative analysis involved a paired sample t-test comparing inventory data from 2024–2025, while qualitative data were collected through in-depth interviews and analyzed thematically using NVivo. The findings reveal a significant improvement in inventory management in 2025 (p < 0.05), reflected in reduced inventory value and COGS, along with an increased ITOR. However, the implementation of ABC-VEN, EOQ, and ROP methods has not been fully integrated, and challenges such as limited human resources and procurement bureaucracy persist.In conclusion, although inventory control became more efficient in 2025, further integration of inventory methods and strengthening of human resource capacity are necessary to ensure sustainable improvements.

Azzahra Angelita; Muslimin Muslimin; Ahmad Faisol

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.

Eko Wahyu Irvan Saputro; Duta Liana; Yanuar Ramadhan

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

Compliance with clinical pathways is a critical component in ensuring quality of care, patient safety, and cost efficiency in hospitals. However, its implementation continues to face challenges related to management systems and the work behavior of Healthcare Providers (HCPs). This study aimed to analyze the effect of performance-based remuneration systems and organizational support on clinical pathway compliance, with work discipline serving as an intervening variable among HCPs at Cabangbungin Regional General Hospital.This research employed a quantitative approach with an explanatory research design. Data were collected using structured questionnaires and analyzed through Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, supported by the three-box method analysis. The findings indicate that performance-based remuneration systems and work discipline have a significant positive effect on clinical pathway compliance. Furthermore, work discipline was found to strengthen the relationship between performance-based remuneration and compliance, confirming its mediating role. In contrast, organizational support did not show a significant direct or indirect effect on clinical pathway compliance.The study concludes that compliance with clinical pathways is more strongly influenced by performance control mechanisms and clinical work discipline than by general organizational support. These findings provide evidence-based insights for hospital management in designing sustainable strategies and policies to enhance clinical pathway adherence and improve service quality.

Anisha Dian Iswahyuni

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Corn is a strategic agricultural commodity that contributes significantly to food security and economic development. Cilacap Regency, particularly Jeruklegi District, has considerable potential for corn production. However, the Wanasri Women Farmers Group (KWT) in Jeruklegi Wetan Village has not yet optimized corn utilization due to production and marketing constraints, resulting in limited value addition.This study aims to analyze the value added and production process efficiency of corn wonton chips as a healthy processed product to support the economic independence of women farmers. The study applies the Hayami value-added method and descriptive analysis to assess production efficiency. The findings show that processing 1 kg of corn into 15 packages of corn wonton chips generates an added value of IDR 98,500, with a value-added ratio of 54.72% and a profit rate of 49.16%. These results indicate that corn processing provides substantial economic benefits and is financially feasible. Improving production efficiency and cost control can further enhance profitability and sustainability. Overall, value-added processing of local corn has strong potential to increase income and strengthen the economic resilience of women farmers’ groups.

Anisha Dian Iswahyuni

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Corn is a strategic agricultural commodity that contributes significantly to food security and economic development. Cilacap Regency, particularly Jeruklegi District, has considerable potential for corn production. However, the Wanasri Women Farmers Group (KWT) in Jeruklegi Wetan Village has not yet optimized corn utilization due to production and marketing constraints, resulting in limited value addition.This study aims to analyze the value added and production process efficiency of corn wonton chips as a healthy processed product to support the economic independence of women farmers. The study applies the Hayami value-added method and descriptive analysis to assess production efficiency. The findings show that processing 1 kg of corn into 15 packages of corn wonton chips generates an added value of IDR 98,500, with a value-added ratio of 54.72% and a profit rate of 49.16%. These results indicate that corn processing provides substantial economic benefits and is financially feasible. Improving production efficiency and cost control can further enhance profitability and sustainability. Overall, value-added processing of local corn has strong potential to increase income and strengthen the economic resilience of women farmers’ groups.

Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

Dhyni Triyas Pitaloka; Lilik Dea Tantri; Unik Latifah; Arlita Umul Maffiroh; Muhammad Aditya Yulianto

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

Uchira Uchira; Sriwanti Amba Bunga

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Type 2 diabetes mellitus in the elderly significantly impacts quality of life (QoL) due to physiological changes in aging, comorbidities,and the risk of chronic complications. Nutritional management is considered a key intervention to improve glycemic control and functional status in the elderly.Objective: To review the current evidence regarding the effect of nutritional interventions on the quality of life in elderly with type 2 diabetes mellitus through a Literature Review approach.Methods: The Literature Review was conducted by identifying articles from the Scopus database published in 2020–2025. The review process included screening based on inclusion-exclusion criteria, eligibility assessment, and narrative synthesis of relevant studies,including controlled trials,quasi-experimental studies, observational studies, and systematic observations.Results: From the selected studies, interventions with a low glycemic index diet and a balanced diet have been shown to reduce HbA1c levels and the risk of complications; a multicomponent program combining diet and exercise produces synergistic effects on glucose control, physical function,and quality of life.Structured nutrition education (DSME) and family involvement improve satisfaction and metabolic outcomes.The use of technology (mobile apps) shows potential in monitoring intake and glucose,although digital literacy challenges and limited sample size and study design are often limitations.Conclusion: Targeted nutrition interventions, especially when combined with exercise, education,family support,and age-friendly technology,have the potential to improve metabolic control and quality of life in older adults with T2DM.Recommendation: Large-scale RCTs and more robust longitudinal studies are needed to establish the long-term effectiveness and cost-effectiveness of multicomponent nutrition interventions and technology adaptations for older adults with multimorbidity.

R. Herlan Guntoro; Pargaulan Dwikora Simanjuntak

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates intelligent cooling system design for main ship engines operating in tropical waters, integrating advanced machinery engineering with human factors to address thermal management challenges affecting engine performance, reliability, and crew operational effectiveness. Tropical maritime environments impose severe cooling demands through elevated seawater temperatures (28-32°C), high ambient conditions (28-35°C), and accelerated biofouling, reducing conventional cooling system effectiveness by 15-25% while increasing maintenance burdens and operational risks. Through qualitative analysis involving marine engineers, chief engineers with tropical operational experience, cooling system manufacturers, naval architects, automation specialists, and maritime training institutions, this study examines how intelligent cooling systems incorporating variable-speed pumps, adaptive control algorithms, predictive maintenance, and crew-centered interfaces can optimize thermal management while supporting effective human-machine collaboration. Results demonstrate that intelligent systems can reduce cooling energy consumption by 20-35%, improve temperature stability by 50-65%, extend maintenance intervals by 40-80%, and enhance crew situational awareness through intuitive monitoring interfaces, while requiring comprehensive training programs developing technical understanding and operational competencies. Key implementation challenges include control system complexity, sensor reliability in harsh marine environments, integration with existing engine management platforms, crew competency development requirements, and lifecycle cost justification. Findings reveal that successful intelligent cooling system implementation requires holistic sociotechnical approach addressing machinery engineering optimization, automation technology deployment, and human capability development through coordinated design and training strategies. This research contributes to marine engineering literature by providing integrated frameworks for intelligent system design incorporating machinery performance, automation capabilities, and human factors supporting operational excellence in tropical maritime operations.

Cesaltina Bui Pereira; Priyanto Priyanto

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Nosocomial infections, also known as Healthcare-Associated Infections (HAIs), are infections acquired by patients during their stay in healthcare facilities. These infections remain a serious problem because they can increase morbidity and mortality rates, prolong the length of hospital stay, and raise healthcare costs. One classical yet highly relevant approach to preventing nosocomial infections is Florence Nightingale’s Environmental Theory. This theory emphasizes the importance of maintaining a clean environment, adequate ventilation, proper lighting, effective sanitation, and good personal hygiene to support patient recovery and reduce infection risks. Nightingale believed that environmental factors play a crucial role in improving patient health outcomes and preventing disease transmission. In modern nursing practice, the principles of Nightingale’s theory are still widely applied through infection prevention and control programs, environmental cleanliness standards, and patient-centered care. Therefore, understanding and implementing environmental management in healthcare settings remain essential strategies to reduce nosocomial infection rates and improve the overall quality of healthcare services.

Akmal Rizki Abdullah; Resi Juariah Susanto

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The lack of a systematic calculation approach makes it difficult for APR Nine to monitor fabric raw material inventory, resulting in raw material purchases still being based on habit and intuition. With a total inventory of 2,001 rolls and raw material usage of 1,803 rolls of fabric, there were seven times of excess stock and five times of shortage during the period of October 2024 to September 2025. The difference between the two was 198 rolls. This study uses the Economic Order Quantity (EOQ) method to analyze fabric raw material inventory control. This study uses a quantitative approach with descriptive analysis using data from the period of October 2024 to September 2025. The results of the study indicate that 1694 orders with an ordering frequency of 10 times, a safety stock of 29 rolls, and a reorder point of 35 rolls are the ideal quantities when using the Economic Order Quantity (EOQ) approach. Compared to the previous APR Nine approach, the application of the Economic Order Quantity (EOQ) method is more effective in reducing overall inventory costs from Rp. 5,011,949.35 to Rp. 4,508,824.67.

Muhammad Faldy Abdul Aziz; Malika Adira Hasri; Nany Hairunisa; Nor Azlina Khalil; Rodiah Mohd Radzi +1 more

International Journal of Health and Medicine 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Objective: Autoimmune diseases are complex disorders that arise when the immune system loses tolerance to self-antigens, leading to chronic inflammation and tissue damage. To understand disease pathogenesis and to evaluate therapeutic efficacy, animal models are widely used in autoimmune research. This review aims to analyze various types of animal models employed in studies of autoimmune diseases such as systemic lupus erythematosus (SLE), rheumatoid arthritis (RA), type 1 diabetes mellitus (T1DM), and multiple sclerosis (MS), with a particular focus on reproducibility and clinical applicability. Methods: This study was conducted through the selection and analysis of scientific literature published over the last ten years (2015–2025), using specific keywords including “clinical application,” “autoimmunity,” “animal models,” “humanized mice,” “lupus,” “rheumatoid arthritis,” “reproducibility,” and “translational research.” Literature searches were performed in major databases such as Google Scholar, PubMed, ScienceDirect, and Scopus. Results: Spontaneous models, such as NOD and MRL/lpr mice, exhibit close resemblance to human disease pathogenesis but are influenced by strain variability and environmental factors. Induced models, including collagen-induced arthritis (CIA) and experimental autoimmune encephalomyelitis (EAE), allow greater control over disease onset but do not fully capture the clinical complexity observed in humans. Humanized models demonstrate high translational relevance; however, their use is constrained by high costs and technical limitations. Conclusion: No single animal model is universally ideal for studying autoimmune diseases. Model selection should be based on biological relevance, reproducibility of outcomes, and the potential for clinical translation in autoimmune disease research.

Novian Alvina Siri; Rafi Kurniawan; Ardi Febriawan; Jarwono Jarwono; Muhammad Aditya Yulianto

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study aims to analyze cash budget management at the Kuda Kepang Mas Bagong MSME located in Wates Hamlet, Cepogo Village, Boyolali Regency. This MSME focuses on traditional kuda kepang crafts that have economic and cultural value as a support for local performing arts. The method applied is a descriptive qualitative method with data collection techniques through observation and direct interviews with the business owner. The data reviewed includes the production process, production capacity, cost structure, selling price, revenue, and marketing system. The results of the study indicate that the Kuda Kepang Mas Bagong MSME has consistent market demand, especially for medium-sized kuda kepang products. However, production capacity limitations due to the use of one worker are a major obstacle in increasing business turnover. In addition, cash budget management is still carried out in a simple and unorganized manner, so the potential for liquidity control and financial planning has not reached an optimal level. This study concludes that developing a more organized cash budget and increasing production capacity can be a key strategy in improving the financial performance and sustainability of the Kuda Kepang Mas Bagong MSME.

Helmawati Helmawati; Arrozi Arrozi; Duta Liana

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

The high cost of colloid fluids and the large number of patients are concerns in determining which treatment standard should be chosen from several treatment alternative, where the total cost for 43 cases with a combination of crystalloid colloid fluids is IDR 209.370.993 while the total cost for 45 cases of crystalloid fluids is only UDR 146.492.268 which causes hospital losses. This study aims to determine the difference in the cost-effectiveness between crystalloid fluids and crystalloid-colloid combinations in hospitalized dengue fever patients without shock at Tangerang City Hospital. The research design used was cross-sectional with a comparative quantitative analysis method, where cost effectiveness was analyzed using the Average Cost Effectiveness Ratios (ACER) method. There were two groups of study samples: the first group, 25 patients who received crystalloid fluids, and the second group, 23 patients who received crystalloid-colloid combination fluids. This study showed a difference in the average hospitalization costs for dengue patients between crystalloid fluid therapy and crystalloid-colloid combination therapy. Hospitalization costs for dengue patients were lower in the crystalloid fluid group, with a significant difference (p=0.000). It was also found that crystalloid fluids were more cost-effective than the crystalloid-colloid combination. The implications of the study results consist of theoretical implications and practical implications. Based on the results of the analysis carried out, the crystalloid solutions are more cost-effective than crystalloid-colloid combinations. This finding can be used as a consideration in making decisions and policies that are in accordance with quality control and cost control for patients covered by the National Health Insurance (BPJS Health insurance).

Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.