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Khithotin Nisa; Karari Budi Prasasti; Taufik Akbar

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of service quality, price, and store atmosphere on consumer purchasing decisions at the Rocket Chicken branch in Ngronggo, Kediri City. These three variables were chosen because they are considered to play an important role in influencing consumer behavior, particularly in the context of the increasingly competitive fast food industry. Service quality includes aspects of friendliness, speed, and accuracy of service provided by employees to customers. Price is considered in terms of affordability, suitability with product quality, and competitiveness compared to competitors. Meanwhile, store atmosphere includes cleanliness, lighting, layout, comfort, and the overall ambiance perceived by consumers when they are in the outlet. The research method used is quantitative with a survey approach. Data was obtained through the distribution of closed questionnaires to 130 respondents who are active consumers of Rocket Chicken at the research location. The data analysis technique used is multiple linear regression with the help of the latest version of SPSS software, in order to determine the extent of the influence of each independent variable on the dependent variable, namely purchasing decisions.The research results indicate that service quality, price, and store atmosphere significantly influence consumer purchasing decisions, both partially and simultaneously. These findings provide important implications for Rocket Chicken's management to pay more attention to these factors in formulating marketing strategies and operational management, in order to enhance customer satisfaction, loyalty, and appeal in the future.

Hasanain Hamed Ahmed

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This article presents a review study that proposes a blended model combining actual programming techniques with queuing theory to improve the performance and service quality of service systems. The main objective is to design a system that is capable of serving customers as efficiently as possible, using solutions derived from queuing theory to regulate and optimize customer flow, while applying accurate programming methods to ensure that the system operates correctly and in accordance with established standards. The study discusses how these two approaches complement each other and demonstrates that integrating them provides a balance between operational efficiency and the quality of services delivered. To illustrate the effectiveness of this hybrid model, a case study is examined to highlight the practical impact and real-world implications of the proposed framework. Both mathematical formulations and experimental analyses were employed to evaluate the model’s effectiveness. Findings indicate that this combined approach not only enhances system reliability but also provides measurable improvements in customer satisfaction and service outcomes. By offering a structured way to integrate queuing solutions with precise programming, this research contributes to the development of more sustainable and effective service management strategies. The model therefore has significant potential for broader application in industries that rely heavily on service delivery and customer flow optimization.

A. Jagad Miftahul Rizqy; I Nyoman Satya Kumara; I Made Arsa Suyadnya; I Wayan Sukerayasa

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The DH Building of the Electrical Engineering Study Program at Udayana University faces significant challenges in energy efficiency, as it still relies on conventional electrical systems. User negligence, such as forgetting to switch off lights and air conditioners (AC) after use, often results in unnecessary energy waste and increased operational costs. This issue highlights the urgent need for smart solutions capable of automating energy management, reducing waste caused by human error, and supporting the creation of a more efficient and sustainable campus environment. To address this problem, this study designs and implements a smart building system based on the Internet of Things (IoT). The system employs a NodeMCU ESP32 microcontroller as the main processing unit, integrated with a series of sensors including a DHT22 sensor for monitoring temperature and humidity, an MQ2 sensor for smoke detection, a PIR sensor for motion detection, and a PZEM-004T sensor for monitoring energy consumption. Control of electronic devices such as lights and AC units is carried out both automatically and manually through relay modules connected to the system. All sensor data and control functions are accessed via a web interface developed using the Laravel framework and a MySQL database. The testing results indicate that the designed system was successfully implemented and functions as expected. Sensor testing demonstrated high accuracy compared to standard measuring instruments, while the electronic device control system achieved an average response time of approximately 3.6 seconds, proving its reliability. Overall, the system provides a comprehensive solution for energy consumption monitoring and control, while also enhancing comfort and safety in the DH Building, in line with the goals of energy efficiency and facility modernization.

Denny Kurnia

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

This study aims to analyze the financial risk management strategy of PT. Chandra Asri based on the company's 2024 annual report. As the largest petrochemical company in Indonesia, PT. Chandra Asri faces multiple financial risks including market volatility, credit exposure, liquidity constraints, operational disruptions, and systemic shifts due to global energy transitions. Using a qualitative descriptive approach grounded in the ISO 31000 framework, the study examines how the company identifies, assesses, responds to, and monitors each risk category. The findings reveal that while hedging, credit controls, and liquidity management systems are in place, the decline in net income and working capital indicates areas that require stronger adaptation. Additionally, the study highlights the company's strategic shift toward sustainable practices in response to systemic risks. PT. Chandra Asri's integration of sustainability into its risk management strategy showcases a forward-thinking approach, acknowledging the importance of both financial resilience and environmental responsibility. This research contributes to the understanding of risk management practices in the petrochemical sector and provides valuable insights for developing resilient financial strategies amidst global economic uncertainty. It also offers practical recommendations for improving risk management frameworks, ensuring long-term growth and stability in an increasingly volatile global market

Sujono Sujono; Sri Roekminiati; Sapto Pramono; Dendy Patrija W

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study explores the transformative role of youth empowerment through green economy initiatives, specifically focusing on the management of a waste bank in Kedungsekar Village, Indonesia. Facing mounting environmental challenges such as waste accumulation and pollution, the local community sought sustainable solutions by integrating environmental, social, and economic dimensions. The involvement of youth, characterized by creativity, digital skills, and strong social networks, has been pivotal in driving this transformation. The waste bank functions as a social innovation that not only addresses waste management issues but also generates economic opportunities through circular economy practices. By actively participating in waste segregation, collection, and sale, youth have acquired operational and financial skills, enabling them to become entrepreneurs and community leaders. This initiative has shifted youth from passive recipients to active agents of change, fostering community awareness and environmental responsibility. Employing qualitative case study methods, including interviews, observations, and document analysis, this research highlights how integrated efforts rooted in environmental sustainability and community participation can catalyze socio-economic growth. The theoretical framework draws on the concepts of green economy, youth empowerment, and social innovation, illustrating how these pillars are interconnected in fostering sustainable development. Findings reveal that the green economy approach, facilitated by youth engagement, enhances local resilience, creates employment, and promotes environmental conservation. This case exemplifies the potential of grassroots initiatives in achieving sustainable transformation at the village level, serving as a model for other rural communities facing similar environmental and socio-economic issues. The study underscores the importance of empowering youth as key drivers in the transition towards sustainable and inclusive development.

Ashfiyan Ramadhani; Ratna Nur Tiara Shanty; Cempaka Ananggadipa Swastyastu

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

The Student Evaluation of Lecturers (EDOM) at the Faculty of Engineering, Universitas Dr. Soetomo has historically been conducted via Google Forms and processed manually, resulting in slow response times, repetitive recap procedures, and insufficiently documented reporting validity. This study aims to design, build, and evaluate a web-based EDOM system using the Prototype Model (MODEL PROTOTYPE) to improve data collection efficiency, recap accuracy, and the effectiveness of feedback for teaching quality assurance. The development method comprises requirements elicitation with the Quality Assurance Unit through a review of SPMI documents and brief interviews, architectural and interface design (Laravel, MVC pattern, and MySQL), staged prototyping, and rapid iterations based on stakeholder feedback until functional conformity is achieved. The resulting system provides authentication and role-based authorization (Admin, GPM, Lecturer, Student), odd/even period management, a question bank employing a Likert scale, anonymous questionnaire submission, score recap per lecturer and per category (pedagogical, professional, personal, social), dashboard visualizations, and report export to support governance needs. Functional evaluation was conducted through black-box testing on core scenarios (login, period scheduling, submission, recap, and export) and indicated conformance to specifications. User acceptance evaluation employed the Technology Acceptance Model (TAM) to examine perceived usefulness, perceived ease of use, attitude toward use, and behavioral intention; the results indicate positive acceptance and potential for operational adoption. Practically, the prototype approach accelerates requirement alignment, reduces the risk of mis-specification, and facilitates change control, while the Laravel-based implementation supports maintainability, role-based access security, and further feature development. The study is limited to a single faculty; future work may include SSO integration, audit trails, and longitudinal, cross-semester analytics for more comprehensive monitoring of lecturer performance.

Ira Yanti; Isti Rahayau

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.

Intan Nur Fitriyani; Evri Ekadiansyah; Indah Cahyani

Sevaka : Hasil Kegiatan Layanan Masyarakat 2025 STIKES Columbia Asia Medan

Financial management in hospitals is a crucial aspect to ensure the sustainability of quality health services. However, the complexity of financial data, which involves various budget components, often creates challenges for hospital management in conducting accurate analysis and budget planning. Therefore, a data-driven approach is required to present financial information in a structured and comprehensible manner. This study examines the application of the K-Means Clustering method to classify hospital financial data based on expenditure characteristics and patterns, with a case study at RSUD Rantau Prapat as part of a community service program. The financial data were analyzed through pre-processing stages, determination of the optimal number of clusters using the Elbow Method, and the implementation of the K-Means algorithm to generate more representative budget groups. The results indicate that clustering hospital financial data into three main categories—routine operational costs, medical service costs, and administrative/personnel costs—provides clearer insights into budget distribution. This supports hospital management in identifying budget allocation priorities, detecting potential inefficiencies, and improving the overall efficiency of financial governance. The limitation of this study lies in the data scope, which only involved a single hospital, thus restricting its generalizability. Future research is recommended to expand the scope to multiple hospitals and integrate alternative clustering methods to obtain more comprehensive results.

Syifi Fauziyah; Istiqomah Istiqomah; Yusuf Efendi

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Healthcare workforce management has become increasingly critical in determining organizational economic performance and long-term sustainability. This systematic review examines the relationship between human resource strategies in healthcare settings and their impact on economic outcomes, with particular attention to the effectiveness of workforce planning, recruitment optimization, employee retention, and performance management systems. The objective of this review is to synthesize current evidence on healthcare workforce management practices and their influence on economic performance indicators across various healthcare organizations. A systematic literature review was conducted using multiple academic databases, including PubMed, Scopus, and Web of Science. Studies published between 2019 and 2024 that focused on healthcare workforce management and its association with economic performance were selected based on predefined inclusion and exclusion criteria. A total of 45 peer-reviewed articles met the eligibility requirements and were included in the final analysis. The findings reveal that strategic human resource management practices significantly correlate with improved economic outcomes in healthcare organizations. Institutions implementing comprehensive workforce management approaches demonstrated a 15–25% improvement in cost-effectiveness, resource utilization, and operational efficiency. Moreover, effective healthcare workforce management was shown to directly enhance organizational performance by reducing staff turnover costs, improving employee productivity, and strengthening service delivery quality. This review concludes that integrated and evidence-based human resource strategies are essential for healthcare systems aiming to achieve sustainable economic growth and resilience in the face of evolving healthcare challenges.

Kristin Andriani; Dharmayanti Pri Handini; Mulyono Mulyono

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to determine the implementation of financial management and infrastructure management on the quality of the learning process at Robbani Integrated Islamic Elementary School, Singosari, Malang. The background of this study is based on the importance of effective and efficient management of school resources to improve the quality of basic education as a foundation for student development. School financial management includes planning, management, supervision, and accountability of education funds, while infrastructure management focuses on the procurement, utilization, and maintenance of school facilities to support the learning process. The research method used is descriptive quantitative with a population of all teachers and education personnel at Robbani Islamic Elementary School, using data collection techniques in the form of questionnaires, documentation, and supporting interviews. Data were analyzed using descriptive statistics and hypothesis testing to examine the influence between variables. The results of the study indicate that financial management at Robbani Islamic Elementary School has been implemented based on the principles of transparency, accountability, and efficiency, reflected in the management of School Operational Assistance (BOS) funds and parent fees allocated for school operations, teacher competency improvement, and facility maintenance. In addition, school facilities and infrastructure such as classrooms, laboratories, libraries, and worship and sports facilities are already available although they still need development to better support technology-based learning. Statistical analysis revealed a significant influence of financial management and infrastructure on the quality of the learning process, as reflected in student exam results, academic and non-academic achievements, and parental satisfaction. This study recommends strengthening financial management through more careful planning and improving the quality of facilities and infrastructure to support active, innovative, creative, effective, and enjoyable learning (PAIKEM). The results of this study are expected to provide input for schools, foundations, and future researchers in developing educational policies.

Melyta Ayu Dwi Prastiwi; Jasanta Peranginangin; Denny Asmara

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine and analyze how the implementation of Standard Operating Procedures (SOP) impacts employee performance improvement at Chatter Lounge Restaurant, Gumaya Tower Semarang. The background of this research stems from initial observations and interviews that revealed inconsistencies in SOP implementation, particularly in aspects of grooming and staff attitudes toward guests. A qualitative descriptive method with a case study approach was employed to gain a comprehensive understanding of the phenomenon. Data were collected through in-depth interviews with four key informants, direct observations of operational activities, and digital documentation related to SOP practices. The data analysis followed the interactive model of Miles and Huberman, which includes three main stages: data reduction, data display, and conclusion drawing. The findings indicate that SOP implementation positively contributes to enhancing employee discipline, time efficiency, and accuracy in following service procedures, leading to a more standardized service quality. Nevertheless, the implementation is not yet fully optimal as several employees lack a comprehensive understanding of SOP content. Inhibiting factors include limited advanced training opportunities, one-way briefings that restrict interactive communication, and the absence of a performance-based reward system to motivate staff. The study highlights that while SOPs serve as a crucial guideline to improve consistency and professionalism, their effectiveness depends heavily on continuous reinforcement and employee engagement. Therefore, it is recommended that the restaurant management strengthen SOP implementation through ongoing training, more participatory internal communication, and the establishment of performance-based reward mechanisms to maximize employee motivation, ensure service excellence, and ultimately enhance guest satisfaction.

Sri Wahyuningsih; Yulianawati Yulianawati; Wahyumi Ekawanti

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

Muhammad Zahran Fakhri; Rizal Arif Setiawan; Henny Pratiwi Adi

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

The increasing demand for clean water at the Faculty of Engineering, Sultan Agung Islamic University (UNISSULA) Semarang requires an alternative and sustainable water source. One effective solution is the implementation of a rainwater harvesting (RWH) system to meet non-domestic water needs such as toilet flushing, plant irrigation, and campus cleaning. This study aims to analyze the potential utilization of rainwater, design an appropriate RWH system, and evaluate its cost efficiency compared to the use of PDAM (regional water supply company) water. This research employed a quantitative approach by collecting primary data, including roof catchment area measurements and existing rainwater drainage conditions, as well as secondary data such as average rainfall, the number of campus users, and PDAM water tariffs. The analysis consisted of calculating the potential harvested rainwater volume, designing the RWH system, estimating installation costs, and comparing operational costs between RWH and PDAM water usage. The results indicate that the potential harvested rainwater volume from the building’s roof is approximately 7,054.5 liters/day, while the average non-domestic water demand is 3,170 liters/day, allowing water needs to be met during the rainy season. The implementation of the RWH system can also reduce water costs by up to 43,6%, equivalent to IDR 87.615.616 over a 20-year period. Therefore, the application of RWH is an effective and sustainable solution for water management within the campus while supporting operational cost efficiency.

Tius, Angelbert Faridzal; Mitan , Wilhelmina; Lamawitak , Paulus Libu

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

This study aims to analyze the profitability and operational efficiency of Sube Huter credit union. Profitability is measured by the Net Profit Margin (NPM) ratio, while operational efficiency is measured using the Operating Cost to Operating Income ratio and several other indicators related to operational costs. The data utilized in this research consist of secondary data from Sube Huter's credit union financial reports for the period 2020 to 2024. The analysis was conducted employing the financial ratio method to assess the cooperative's profitability and operational efficiency. The results indicate that the cooperative's profitability falls into the unhealthy category with a consistent NPM of 2%, while operational efficiency is categorized as less healthy with a Operating Costs to Operating Income value approaching 97-98%. The primary cause of low efficiency is high operational costs, particularly employee salary expenses that are not commensurate with revenue. However, the indicator of operating costs to total receivables still demonstrates healthy performance. This study recommends the implementation of more effective cost management, financial product development, and increased transaction volume to enhance the cooperative's profitability and operational efficiency.

Putri Imeldatus Sholeha; Siti Amaliyah; Jihan Bintang Angely; Sri Rahayuningsih

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Isbet Yani; M. Irsan Nasution; Renny Maisyarah

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Raihan Maulana, Adi Artanta; Zaky, Afif Amar; Magfiroh, Ayuk; Diva, Marcellina Mutiara; Pratama, Randy +1 more

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

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

Bruno, Andreas; Sanga, Konstantinus Pati; Yuneti, Katharina

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

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

Niken Budi Windiantika; Trisnia Widuri; Kukuh Harianto

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

This study aims to analyze the influence of work discipline, job satisfaction, and motivation on the performance of billman employees at PT. PLN Electricity Services ULP Kediri City. Employee performance plays a strategic role in ensuring the company’s service quality and operational sustainability, particularly in the field of billing services which directly impacts customer satisfaction and company revenue. The research employs a quantitative approach with a multiple linear regression method to assess both partial and simultaneous effects of the independent variables. The population of this study consisted of all 33 billman employees of PT. PLN Electricity Services ULP Kediri City, and due to the small size, a saturated sampling technique was used so that the entire population served as respondents. Primary data were collected through questionnaires distributed to all employees and then analyzed statistically. The findings indicate that, partially, work discipline has a negative and insignificant effect on employee performance, suggesting that discipline alone does not guarantee productivity improvement. On the other hand, job satisfaction and motivation both have a positive and significant effect on employee performance, showing that intrinsic and psychological factors contribute more strongly to optimal work outcomes. Furthermore, when tested simultaneously, work discipline, job satisfaction, and motivation collectively exert a positive and significant influence on employee performance. The coefficient of determination (R²) of 0.786 indicates that 78.6% of variations in performance can be explained by the three variables, while the remaining 21.4% is influenced by other factors outside this research model. These findings emphasize the importance of fostering job satisfaction and motivation through supportive management policies to enhance employee contributions and organizational effectiveness.

Adinda Hesti Wulandari; Purwati Purwati; Neneng Miskiyah

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

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