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This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

This study aims to analyze the effect of product variation and store atmosphere on customer revisit intention at Kilat Kuphi, Jalan Garuda, Medan. A quantitative associative approach was applied by distributing questionnaires to 100 respondents, and the data were analyzed using inferential statistics with SPSS. The results show that both product variation and store atmosphere have a positive and significant influence, either partially or simultaneously, on revisit intention. Product tangibility and interior display emerged as dominant indicators in shaping positive customer experiences. These findings highlight that continuous innovation in product offerings and store atmosphere management is crucial for enhancing customer loyalty and ensuring business sustainability. Furthermore, the study emphasizes the importance of maintaining consistency in both product offerings and store ambiance to ensure that customers return. By focusing on these two key areas, businesses can foster long-term relationships with customers, increase brand loyalty, and ultimately enhance profitability. The implications of this study suggest that retailers, particularly in the competitive market of Medan, should prioritize not only product diversity but also the creation of a pleasant and immersive store environment to drive customer retention.

Organizational Communication Climate Mangement in Improving Charles & Keith Employee Work Motivation (Case Study at Charles & Keith Store Summarecon Mall Serpong). Organizational communication climate is a key element in creating a productive work environment, especially in the dynamic retail industry. This study aims to describe the organizational communication climate formed at the Charles and Keith Store Summarecon Mall Serpong and to determine the level of employee work motivation at the Charles and Keith Store Summarecon Mall Serpong. This study was conducted at the Charles & Keith Store located in Summarecon Mall Serpong, Tangerang for 3 months, starting from April to June 2025 using a qualitative approach with a case study method, involving in-depth interview observations, and documentation of data collection techniques. The results of the study indicate that a warm, supportive, and transparent communication climate plays a vital role in creating a healthy and inspiring work atmosphere. Employees feel valued because they are given space to express their opinions, are involved in decision-making, and receive honest and constructive feedback. In addition, trust and honesty are important foundations in building harmonious and work-oriented working relationships. These findings emphasize that good communication climate management has a direct impact on employee morale, loyalty, and productivity in the modern retail sector.

Traditional markets play a central role in the local economic system and the social life of communities, particularly in Medan City. However, the dynamics of urbanization, competition from modern retail, and changes in consumer behavior have posed significant challenges to their sustainability. This study aims to analyze the relationship between the strategic location of traditional markets and their economic performance using a mixed-methods approach and spatial analysis. The research focuses on six traditional markets in Medan City: Petisah Market, Sukaramai Market, Beruang Market, Ikan Lama Market, Sei Sikambing Market, and Pringgan Market. Quantitative data were collected through questionnaires using a Likert scale and analyzed descriptively and correlationally, while qualitative data were gathered through field observations and in-depth interviews to interpret the socio-spatial context of each market. The key variables include accessibility, commodity diversity, and environmental comfort, which are linked to economic performance indicators such as visitor numbers, buyer loyalty, and sales stability. The results show that Petisah, Pringgan, and Ikan Lama Markets scored highest in these variables and demonstrated better economic performance. Correlation analysis identified commodity diversity as the most influential factor on economic performance, followed by environmental quality and accessibility. To strengthen the analysis, a SWOT model was also applied to identify the strengths, weaknesses, opportunities, and threats faced by traditional markets. This analysis reveals that the primary strengths of the markets lie in their location and social interaction, while the main challenges stem from a lack of modern management and pressure from digital markets. This study recommends development strategies based on local advantages, infrastructure modernization, market information digitalization, and cultural promotion as steps to sustainably enhance the competitiveness of traditional markets amid urban spatial changes.

The boycott of companies suspected of having ties to Israel has drawn public attention, including Unilever. This research was motivated by the need to understand how Unilever, impacted by the boycott, is attempting to restore its reputation in the eyes of the public. Specifically, this research aims to analyze how the people of Serang City respond to these efforts amidst the turmoil of this sensitive issue. The study used a quantitative approach based on the S-O-R (Stimulus-Organism-Response) theory. Data were collected through questionnaires distributed to 400 respondents in Serang City. The main focus of the analysis was on three Unilever strategies: a statement of non-involvement in the genocide, providing aid to refugees in Egypt, and offering product discounts at local retailers. The S-O-R theory was used to observe how the company's communication stimuli generate psychological responses and public attitudes toward brand reputation. The study results showed that 68.12% of respondents responded positively to Unilever's efforts, although this figure only slightly exceeded the minimum threshold set in the hypothesis. The majority of the public is more familiar with discount efforts than humanitarian aid or official clarification. Therefore, information transparency and strengthened crisis management need to be optimized to clarify Unilever's position and sustainably strengthen the company's reputation amidst sensitive social and political issues.

The company distinguishes itself from other retail stores through its unique approach, particularly in managing minimarkets by adhering to sharia principles in employee management. Ecommerce Reny Swalayan-ku merges traditional self-service elements with modern technology, positioning itself as a platform that facilitates the online purchase of daily necessities. The platform features user-friendly mobile applications and websites designed to streamline transactions, offering a variety of flexible payment options to enhance the shopping experience. Furthermore, goods are delivered using Reny Swalayan-ku own expedition service, with shipping costs calculated based on the distance from the customer's home to the minimarket. This research seeks to examine the impact of Service Quality, Discounts, and the Interactivity of Social Media Marketing on Shoppers’loyalty, with Online Trust serving as an intervening variable among users of Reny Swalayanku in Surabaya. An associative quantitative research methodology was employed, utilizing data gathered via questionnaires distributed to 94 respondents who are users of Reny Swalayan-ku Surabaya. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through the SmartPLS software. The findings of the research suggest that Service Quality, Discounts, and the Interactivity of Social Media Marketing have a significant and positive impact on Online Trust. Additionally, Online Trust was determined to exert a positive and significant effect on Shoppers’loyalty. Moreover, both Discount and Social Media Marketing Interactivity directly and positively influence Shoppers’loyalty. In contrast, Service Quality does not demonstrate a significant direct impact on Shoppers’loyalty, indicating that its function may primarily serve as a foundation for establishing trust, which subsequently affects loyalty. These results highlight the critical role of fostering consumer trust through high-quality service, appealing discount promotions, and engaging social media interactions to enhance Shoppers’loyalty within the realm of retail e-commerce.

This study investigates the influence of promotion, brand image, and location on purchasing decisions at 3Second Store Kediri. The research employs a quantitative approach using both primary and secondary data sources. The primary data were obtained through the distribution of questionnaires to 309 respondents, while the secondary data were collected via interviews with store supervisors and direct observation at the research site. The variables under examination include promotion, brand image, and location as independent variables, and purchasing decision as the dependent variable. Data analysis involved both partial and simultaneous hypothesis testing to determine the strength and significance of each variable’s effect. The findings reveal that, partially, each of the three independent variables—promotion, brand image, and location—has a significant and positive effect on purchasing decisions. This indicates that improvement in any of these aspects will lead to a higher likelihood of customers making a purchase. Simultaneous testing also demonstrates that the three variables collectively exert a significant and positive influence on purchasing decisions. Among these, promotion emerges as the most dominant factor affecting purchasing decisions, as confirmed through the partial t-test results. The coefficient of determination (R²) is 0.581, which signifies that 58% of the variation in purchasing decisions can be explained by the three examined variables, while the remaining 42% is attributed to other factors not covered in this study, such as product quality, customer service, and pricing strategies. These results suggest that marketing strategies focusing on well-planned promotional activities, maintaining a strong and positive brand image, and choosing a strategic store location can effectively increase customer purchasing decisions. The findings provide valuable insights for retail management, particularly for fashion retail brands like 3Second Store, in developing targeted strategies to optimize sales performance.

This community service program aimed to enhance the safety compliance and service quality of gas station (SPBU) operators in Semarang through a structured refresher training initiative. The training was conducted over eight days and involved 120 participants from eight different SPBU locations. The program adopted a comprehensive approach by combining theoretical sessions, practical simulations, and role-playing exercises tailored to address real-world scenarios faced by SPBU personnel. Key training components included emergency response protocols, customer service excellence, complaint management, and adherence to safety procedures. The outcomes of the program showed measurable improvements. Post-training evaluations revealed a significant increase in participants’ knowledge and understanding of operational safety and service standards. Additionally, a notable reduction in emergency response times was observed during simulated drills. Feedback collected from the participants indicated enhanced confidence in handling routine operations, responding to customer complaints, and executing emergency procedures. This reflects the program’s success in not only increasing technical competence but also in boosting the professional demeanor of SPBU staff. Despite its success, the program encountered challenges, particularly in aligning the training schedule with participants’ daily work commitments, which occasionally hindered full attendance. To ensure long-term impact and continuity, the program recommends implementing annual refresher training sessions in collaboration with local safety and regulatory authorities. This would foster a culture of continuous improvement and compliance among SPBU operators, ultimately contributing to safer and more efficient fuel service operations in the region. Overall, the initiative highlights the critical role of ongoing professional development in enhancing service delivery and maintaining high safety standards in the fuel retail sector.

Internet of Things (IoT)-based digital transformation has become a major catalyst in improving the efficiency of operational systems in various sectors, including the modern retail industry. One of the common logistics problems found in supermarket environments is the accumulation of unorganized shopping trolleys, which can hinder service flow and increase staff workload. This study presents a design of an IoT-based autonomous smart trolley system and automatic navigation to address these problems in a structured manner. The system design utilizes the integration of ESP32 and Arduino UNO microcontrollers, ultrasonic sensors for distance detection, line sensors for automatic path navigation, and Raspberry Pi modules for visual image processing in location tracking. The system is designed to be able to independently reposition the trolley to a predetermined parking station. Conceptual analysis shows that this system has significant potential in reducing operational costs, increasing labor efficiency, and strengthening customer service automation. Initial evaluation of technical and economic feasibility aspects strengthens the opportunity for widespread system implementation in the future. This design is the first step in developing a smart retail solution based on adaptive technology that is in line with the principles of Society 5.0. Furthermore, the development of this smart trolley system also considers user safety and comfort through additional features such as anti-collision sensors, an early warning system in the event of technical problems, and a manual control option as an alternative in emergency situations. The integration of Internet of Things-based technology also enables real-time monitoring and management systems through a web-based dashboard or mobile application, which can be accessed by supermarket management for operational analysis. Thus, this system not only addresses internal logistics needs but also contributes to improving the overall customer experience.

This study aims to analyze the strategy of utilizing vacant spaces within airports to enhance non-aeronautical revenue through collaboration with Micro, Small, and Medium Enterprises (MSMEs). Given the growing importance of non-aeronautical revenue sources in the aviation industry, this research focuses on how airports can optimize underutilized spaces for commercial purposes. The research method applied is library research, where relevant literature, journals, and previous studies are reviewed to gain insights into successful strategies and best practices. The findings of the study indicate that the development of commercial spaces, such as fast-food tenants, retail outlets, and photo booths, can significantly enhance the passenger experience by providing convenient services and entertainment. Additionally, these developments offer a sustainable alternative revenue stream for airports, diversifying income beyond traditional aeronautical activities. The research also explores the role of the Value Proposition Canvas business model to assess the alignment between the value offered by these services and the needs of passengers. By applying this model, the study emphasizes the importance of understanding customer expectations and ensuring that airport services meet these demands. The analysis further highlights that successful implementation of these strategies requires careful planning, including collaboration between airport management, MSMEs, local governments, and sponsors. Building strong partnerships and ensuring mutual benefit are critical for maximizing the non-aeronautical revenue potential. The study concludes by suggesting that airports can leverage vacant spaces more effectively to not only boost revenue but also improve the overall passenger experience, contributing to the long-term sustainability and growth of the airport sector.

This study aims to empirically analyze the influence of product quality and service quality on customer satisfaction, with purchase decisions as a mediating variable, specifically among Alfamart consumers in the Singosari area, Malang Regency. The background of this research stems from the increasing competition in the modern retail sector, which requires companies to understand the key factors influencing customer satisfaction and loyalty. In this context, product quality and service quality are considered essential elements that shape customer perceptions and influence their purchasing decisions. A quantitative approach with an explanatory research design was used in this study. The sample was selected using purposive sampling, involving 97 respondents who had made purchases at Alfamart at least twice within the last three months. Data collection was conducted through the distribution of structured questionnaires, which included items measuring perceptions of product quality, service quality, purchase decisions, and customer satisfaction. The data were analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method to examine the relationships among variables comprehensively and simultaneously. The results of the analysis show that both product quality and service quality have a significant and positive effect on purchase decisions and customer satisfaction. Moreover, purchase decisions are proven to significantly mediate the influence of both product and service quality on customer satisfaction. This indicates that the purchase decision acts as a crucial mechanism linking the effect of quality to overall satisfaction. These findings contribute theoretically to the consumer behavior literature in the modern retail context and offer practical implications for retail management, such as Alfamart. Retailers are encouraged to focus on improving both product offerings and service delivery as strategic efforts to enhance customer experience. By doing so, they can effectively increase customer satisfaction and strengthen customer loyalty in the long term.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

This study proposes a hybrid approach combining Frequent Itemset Mining (FIM) and Algorithms and Genetic Algorithm for product layout optimization with a case study at PT. MPI Pharmacy. The FIM Algorithms is employed to extract association rules from 1,000 beauty product sales transactions, while the Genetic Algorithm is utilized to perform product placement based on these rules generated, with storage space constraints. Implementation results demonstrate that this hybrid approach successfully identifies 18 key association rules (support >15, confidence >80%) and proposes an optimal layout configuration model that reduces customer travel distance by 25 compared to conventional layouts used by MPI Pharmacy. The Genetic Algorithm solves complex rule-based optimization problems for product placement, which are limited by traditional market basket analysis (MBA) approaches that rely solely on association rules. This hybrid sistem not only improves pharmacy operational efficiency at PT MPI (reducing service time by 18) but also increases cross-selling opportunities by 22. Hence, inventory operations management impproved efficiently. The research findings contribute to the field of retail space optimization by effectively integrating association rule mining and evolutionary computation.  

The high level of turnover intention in frontliner employees is a serious challenge for retail companies, including CV. Premium Indonesia. This study aims to analyze the effect of transactional leadership on turnover intention mediated by organizational commitment. This research uses a quantitative approach with survey techniques on 56 frontliner respondents. The results showed that transactional leadership has a negative influence on turnover intention. This means that the more effective the application of transactional leadership style, the lower the employee's intention to leave the company. In addition, organizational commitment also negatively affects turnover intention and is proven to be able to mediate the relationship between transactional leadership and turnover intention. These findings confirm the important role of leadership and commitment in retaining the workforce, especially in the dynamic and competitive retail sector.

Bisnis adalah kegiatan ekonomi yang dilakukan untuk menghasilkan, membeli, atau menjual barang atau jasa dengan tujuan mendapatkan keuntungan. Bisnis dapat dilakukan oleh individu, kelompok, perusahaan besar, atau usaha kecil. Di suatu dunia bisnis, yang dimaksud dengan sistem informasi manajemen adalah piranti yang dipakai untuk mengatasi suatu proses, operasional, evaluasi, serta teknologi dan informasi. Usaha  bisnis  yang  bergerak  dalam  bidang  makanan  ringan  snack dijalankan  dengan  modal usaha  berskala  kecil  ialah  pelaku  bisnis  berskala  rumah  tangga  yang  mempunyai  kesempatan sangat  bagus  untuk  berkembang  dengan  pesat  dengan  keterbatasan  yang dimiliki  seperti  SDM, skill,  pengetahuan,  ketrampilan,  dan  pengelolaan  bidang  managementyang  seadanya Penelitian ini dilakukan di Teha Coffee Corner, sebuah kedai kopi yang berlokasi di Jl. Imam Bonjol, Tebing Kisaran, Kec. Kota Kisaran Barat, Kabupaten Asahan, Sumatera Utara 21211. Kedai ini didirikan pada Maret 2021 oleh Thierry Henry, tepat di tengah masa pandemi COVID-19. Supply Chain Management (SCM) adalah pengintegrasian sumber bisnis yang kompeten dalam penyaluran barang, mencakup perencanaan dan pengelolaan aktivitas pengadaan dan logistik serta informasi terkait mulai dari tempat bahan baku sampai tempat konsumsi, termasuk koordinasi dan kolaborasi dengan jaringan mitra usaha (pemasok, manufaktur, retailer, distributor, pergudangan, transportasi dan konsumen) untuk memenuhi kebutuhan pelanggan. Sebuah model rantai pasokan sederhana terdiri dari empat komponen yaitu supplier, produsen, gudang atau pusat distribusi dan pengguna akhir. Seiring dengan pertumbuhan bisnisnya, Teha Coffee Corner mulai menghadapi berbagai tantangan, terutama dalam pengelolaan stok bahan baku dan pencatatan transaksi. Saat ini, pencatatan masih dilakukan secara manual, baik dalam menghitung jumlah stok maupun dalam mencatat transaksi harian. Setiap akhir operasional atau saat closing, Dengan adopsi sistem E-SCM, aliran informasi dan data pembelian antara Teha Coffee Corner dan pemasok menjadi lebih efisien. Ini menghasilkan kejelasan dan ketepatan dalam transaksi pembelian, yang berkontribusi pada menghindari kesalahan dan mengurangi risiko keterlambatan dalam pengiriman toko.

Manual inventory management at Toko Terang Abadi presents various challenges, including delays in reporting and high recording errors. This study aims to improve accuracy and efficiency in stock management by creating a web-based inventory information system using the Waterfall method. Data collection was conducted through interviews, direct observation of store activities, and literature review. The system was designed and implemented using PHP and MySQL, and tested using black-box testing methods to ensure all functions work according to user needs. Implementation results show that recording efficiency increased by 50% and input errors decreased by 90%. These findings support previous research highlighting the importance of digitalizing inventory systems in the SME and retail sectors to improve effectiveness and accuracy in managerial decision-making.

This study investigates how data visualization helps retail companies make Business Intelligence (BI)-based decisions. The study processed one year of sales data with a quantitative descriptive approach to find seasonal patterns, performance by region, and customer consumption tendencies. The analysis results show that BI software such as Microsoft Power BI can visualize data more easily and accelerate understanding of business performance. Strategic decisions such as promotional planning and product inventory management are more effective with interactive visualization, which allows decision makers to see data in a more understandable way. The study found that data visualization in BI systems can help retail businesses make better decisions. These results show the importance of incorporating BI into a company's operational processes and using interactive visualization to improve overall business performance.

 In today's digital era, efficient and accurate inventory management is crucial to support operational effectiveness in business sectors, including retail optics stores. Optik Retna, a retail optical business, previously utilized Microsoft Excel for stock management, which led to various limitations such as restricted multi-user access, risk of data loss, and lack of real-time reporting. To address these challenges, a web-based inventory system was designed and implemented using the Agile methodology. The system was developed using HTML, CSS, JavaScript, PHP, and MySQL, and includes key features such as inventory tracking, expense and return management, transaction recording, sales reporting, and user administration. The implementation results demonstrate that the system enhances work efficiency, simplifies the recording of incoming and outgoing goods, and supports faster and more accurate decision-making at Optik Retna. Therefore, this system provides a practical contribution to the digital transformation of small and medium-sized enterprises in the optical sector.

The continuous development of technology compels companies to consistently adapt to advancements across various aspects of life. Digital transformation has become an essential need for many organizations today as a strategy to improve service quality and operational efficiency. Alfamart, one of Indonesia's leading retail companies, is currently adopting digital transformation in its business processes. The acceleration of digital transformation in Indonesia necessitates the application of digital technology as a basic platform to support the Industry 4.0 ecosystem, leveraging technologies such as the Internet of Things (IoT), big data, artificial intelligence (AI), and augmented reality. This research employs a qualitative approach and descriptive analysis method to evaluate the impact of digital transformation on PT. Sumber Alfaria Trijaya, Tbk (Alfamart), specifically at the Nangahure unit located in Sikka Regency. Analysis is conducted through data reduction, data presentation, and conclusion drawing stages. The research results indicate that the management system at Alfamart Nangahure has been applied in a structured manner and in accordance with the policy standards set by the headquarters. The system includes a well-organized organizational structure, efficient operational management, systematic human resource management, as well as regular evaluation and monitoring processes that support the achievement of store operational targets.

This study aims to describe the success strategy of the Dodol Deli business, an MSME that has existed since 1988 in Pasar Bengkel, Serdang Bedagai Regency. This business is an example of traditional business resilience in the face of various economic challenges, ranging from the 1998 monetary crisis, road infrastructure development, to the COVID-19 pandemic. This research uses a descriptive qualitative method with a case study approach, through direct interviews with business owners. The results show that the success of Dodol Deli is influenced by strong entrepreneurial character, product innovation, efficient production management, and adaptive marketing strategies, including the utilization of social media. In addition, the decision not to use preservatives and not to rely on modern retail systems is an added value in maintaining product authenticity and customer loyalty. Dodol Deli also demonstrates healthy self-financing practices and receives support through non-cash assistance from the government. These findings reinforce the importance of a combination of local values, business independence, and technological adaptation as keys to MSME sustainability.