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Operational efficiency and product quality are crucial for enhancing the competitiveness of MSMEs in the era of globalization and digital transformation. This study explores the application of Six Sigma to reduce product defects at MSME X, a footwear manufacturer in Bandung. Using a quantitative approach with interviews, documentation, and observation, the research applied the DMAIC (Define, Measure, Analyze, Improve, Control) framework to identify and address quality issues. Key defects included joint cracks, under-fill, and press marks. Analysis using Pareto charts and cause-and-effect diagrams revealed root causes such as inadequate operator training, inconsistent raw materials, and irregular machine maintenance. To address these, the company implemented retraining programs, improved standard operating procedures, and adopted digital monitoring systems. As a result, the defect rate was reduced by 40%, and the sigma level improved from 3.9 to 4.45. The study confirms that Six Sigma can significantly enhance both product quality and operational performance. These findings offer valuable insights for other MSMEs aiming to adopt structured quality improvement methods to remain competitive in the global market.

This study aims to calculate the unit Cost of echocardiography services at RSAL dr. Oetojo Sorong, West Papua, using the Activity-Based Costing (ABC) method and compare it with the applied INA-CBG’s tariff. The research method employed is a quantitative descriptive approach focusing on direct Cost analysis, overhead Costs, and Cost allocation based on activities. The data used includes primary data obtained from direct observation and interviews, as well as secondary data such as financial reports and hospital medical records. The results show that the unit Cost of echocardiography services calculated using the ABC method is higher than the INA-CBG’s tariff, indicating a disparity between the standard tariff and actual Costs. The application of the ABC method provides significant benefits to RSAL dr. Oetojo Sorong, such as identifying Cost-intensive activities, improving operational efficiency, and providing transparency in Cost management. This study also recommends that hospital management evaluate service tariffs and that BPJS Kesehatan review the alignment of INA-CBG’s tariffs with the actual Costs of healthcare services.

Mitra Abadi Mahakam as a contractor operating at PT. Bukit Baiduri Energi's jobsite, especially in the Pit A9 area, faces operational challenges related to variations in haul road grades. Differences in road gradients on the overburden hauling route have the potential to cause significant differences in fuel consumption between dump truck units, which ultimately affects the overall efficiency of hauling activities. The study was conducted quantitatively with primary and secondary data requirements and through 3 stages. The study resulted in an average fuel consumption value in loaded conditions of 1.41 liters and in unloaded conditions of 0.18 liters. The average fuel ratio value in loaded conditions was 0.62 liters/second and in unloaded conditions of 0.32 liters/second. The cost of fuel consumption in loaded conditions was Rp. 4,972,800 ($301.92) and in unloaded conditions of Rp. 2,607,360 ($158.30)

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

This study aims to evaluate the financial performance of PT Jasa Marga (Persero) Tbk during the period 2021 to 2024 in an effort to assess the effectiveness of financial management within the infrastructure sector. The main focus of the study is to determine whether there has been an improvement in financial performance based on relevant financial indicators. The analysis was conducted using a descriptive quantitative approach based on the company’s published annual financial statements. The results indicate that, in general, PT Jasa Marga has experienced a significant improvement in financial performance over the past four years. This is reflected in improved liquidity, solvency, profitability, and activity ratios. The increase in toll revenue, as the company’s main source of income, along with profit growth and operational efficiency, serve as key indicators of the success of management strategies in addressing post-pandemic challenges and expanding national toll road projects. Additionally, improved debt management is evidenced by the declining leverage ratios year after year. These findings support the hypothesis that there has been an improvement in financial performance during the observation period.

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.    

This study aims to analyze customer experience with the services provided by F21 Sinergy Motorcycle Workshop. A qualitative approach was employed, utilizing in-depth interviews and participatory observations involving 12 repeat customers who have used the workshop's services more than once. The research seeks to explore customers’ perceptions of several key service dimensions, including service quality, repair speed, the professionalism of technicians, and overall satisfaction with the repair outcomes. Findings indicate that while most customers perceive the service to be friendly and responsive, some expressed concerns regarding consistency in service speed during peak hours. The professionalism and technical competence of the mechanics were generally appreciated, particularly in terms of communication and transparency about issues and repair estimates. The study also reveals that trust and communication are critical factors that influence repeat visits and customer loyalty. Furthermore, the physical environment of the workshop, cleanliness, and waiting area comfort also contributed to the overall customer experience. These findings suggest that F21 Sinergy should maintain its strengths in interpersonal service while continuously improving operational efficiency during busy periods. This study contributes to a better understanding of how customer experience influences perceptions of service quality in the motorcycle repair industry. 

The objective of this study is to examine and compare the financial performance of Islamic banks and conventional banks in Indonesia during the 2019–2023 period. This research is motivated by the rapid growth of the Islamic banking industry; however, its market share remains relatively small compared to conventional banks. The study evaluates various financial ratio indicators, including Return on Assets (ROA), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO, Non-Performing Loans (NPL), and Non-Performing Financing (NPF), using a quantitative approach and comparative method. Data were collected from the annual financial reports of several major banks selected through purposive sampling. The results of the analysis indicate that conventional banks generally outperform in terms of profitability and operational efficiency, as reflected in the ROA and BOPO ratios. On the other hand, Islamic banks demonstrate more stable financing quality and liquidity, as indicated by relatively stable NPF and FDR ratios. These performance differences stem from the distinct operational principles of the two banking systems: interest-based operations for conventional banks and profit-sharing principles for Islamic banks. The study concludes that a more comprehensive evaluation method, integrating both sharia compliance and financial elements, is essential to provide a fair and accurate assessment of bank performance. The findings are expected to be valuable for regulators, academics, and industry practitioners in formulating policies that support a more inclusive and sustainable banking system.

This study aims to conduct an analysis of the management information system implemented at the community health center (Puskesmas). In fulfilling its operational functions, Puskesmas typically utilizes a management information system to support data processing and the delivery of healthcare services. To enable healthcare personnel to perform their duties more effectively and efficiently, the system must operate in an optimal condition. Ensuring such efficiency requires a systematic evaluation to identify existing issues, thereby allowing for targeted improvements and further system development. The evaluation was carried out using a heuristic evaluation approach focused on usability aspects, referencing ten standard indicators. Data were collected through the distribution of questionnaires to clinical staff at Puskesmas. The results of the analysis identified 15 usability-related issues distributed across 4 key usability aspects. These issues were subsequently categorized into low and medium priority levels for improvement. The findings from this study may serve as a foundation for system refinement, feature enhancement, and overall development of the management information system at Puskesmas Depok I, Sleman, ultimately aiming to improve user experience in terms of accessibility and operational convenience.

Small businesses play an important role in the Indonesian economy, including the service sector such as laundry, which requires good management to ensure sustainability and operational efficiency. This research was conducted on a laundry business located at Jl. Malabar Ujung No.34, RT.2/RW.07, Babakan, Bogor Tengah District, Bogor City, West Java. This research aims to analyze the financial feasibility of the laundry business "Seuseuhan Laundry" founded by Alfi Prasetya in Bogor City. The research method used is a quantitative approach with data collection techniques through direct interviews with the business owner. The analysis includes aspects of investment, operations, profit and loss, cash flow, as well as feasibility indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Profit on Sales, Break Even Point (BEP), Payback Period (PBP), and Benefit Cost Ratio (B/C). The analysis results show that this business is feasible to run, with a positive NPV, a payback period of 1,31 years, and a profit on sales of 14,04%. The break-even point is reached at revenue below the annual projection, indicating that the business has been able to cover costs since the first year. This study recommends optimizing digital promotions and improving service quality to expand the market and maintain customer satisfaction. 

The objective of this study is to evaluate the financial performance of PT PP (Persero) Tbk over the period from 2020 to 2023. The assessment was conducted by analyzing several key financial ratios, including profitability, liquidity, solvency, and activity ratios. This study employed a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis revealed a decline in the company’s profitability, as indicated by a downward trend in the Return on Assets (ROA) and Return on Equity (ROE) ratios. The company's liquidity remained relatively stable but was still below the ideal standard, particularly in the quick ratio, indicating a need for improvement in the management of liquid assets. The solvency analysis revealed a high dependency on debt, which could increase financial risk if not properly managed. Meanwhile, the activity ratios showed a decrease in operational efficiency in utilizing assets to generate revenue. These findings support the hypothesis that PT PP (Persero) Tbk is facing challenges in maintaining financial health, particularly in balancing growth with sustainable performance. This study has limitations, including a data scope restricted to financial ratios and the absence of consideration for external factors such as macroeconomic conditions and industry comparisons. Future research is recommended to adopt a more comprehensive and integrative approach by combining quantitative and qualitative methods, in order to gain deeper insights into financial decision-making processes and the company’s strategic direction.  

Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.  

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

This study aims to analyze the financial ratios to evaluate company performance. The research background highlights the importance of financial health for sustainable business operations. This study employs a quantitative descriptive method, utilizing financial statements for data collection. The findings indicate that certain financial ratios are strong indicators of a company's financial stability and operational efficiency, providing valuable insights for stakeholders.

This study aims to examine managerial strategies implemented by MSMEs (Micro, Small, and Medium Enterprises) to enhance their competitiveness in the digital era using a qualitative method. MSMEs face significant challenges in maintaining their existence and expanding their market amid rapid technological advancements. Through in-depth interviews and observations with MSME actors, this research explores how digital transformation, digital marketing strategies, and digital capability development are managed managerially to improve operational effectiveness and broaden market reach. The results indicate that the application of digital management, including the utilization of social media, e-commerce, and management information systems, can increase brand awareness, customer loyalty, and business efficiency. Furthermore, the development of digital skills among human resources is a key factor in the successful digital transformation that positively impacts MSMEs’ competitiveness in local markets. This study provides recommendations for MSME practitioners and stakeholders to comprehensively integrate digital strategies to face competition in the digital era.

This study aimed to evaluate the implementation of green accounting at Polrestabes Palembang and its impact on sustainable environmental management. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation for data collection. The findings revealed that green accounting practices at Polrestabes Palembang were not yet fully integrated into the institution’s financial accounting system. Environmental costs were still recorded under general operational expenses without specific classifications, and there was no systematic measurement or disclosure in accordance with environmental accounting principles. However, several positive initiatives existed, such as energy efficiency, greening efforts, waste management, and food security programs. The study recommends strengthening environmental cost recording systems, integrating data across departments, and providing training to enhance understanding of green accounting. Effective implementation of green accounting is expected to improve transparency, accountability, and institutional legitimacy in supporting sustainable development.

This research analyzes the effectiveness of People's Business Credit (KUR) financing in facilitating the development of Rukun Jaya Trading Business, a micro, small, and medium enterprise (MSME) specializing in the processing of kupang skin into animal feed. The rationale for this study is grounded in the pivotal role that micro, small, and medium enterprises (MSMEs) play in the Indonesian economy, alongside the persistent financial constraints they encounter challenges that the People's Business Credit (KUR) program seeks to address as a government-backed financing initiative.The objective of this study is to assess the degree to which the People's Business Credit (KUR) contributes to the advancement of the enterprise. A descriptive qualitative methodology is employed, utilizing data collection techniques such as interviews, observations, and document analysis.The findings indicate that KUR financing has proven effective in enhancing working capital, improving operational efficiency, and strengthening the enterprise's capacity to fulfill its credit obligations all of which contribute to the achievement of sustainable business growth. The implications of this study are intended to offer strategic insights for business owners in making informed decisions, assist financial institutions in enhancing the effectiveness of KUR distribution, and support government efforts in designing more targeted and impactful policies for MSME development.

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.

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.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, inefficient inventory management remains a significant challenge in operational effectiveness. This study aims to analyze raw material inventory control at Kebab & Burger Foursist MSME in Tarakan City using the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. A descriptive quantitative approach was employed, utilizing annual sales data, ordering costs, and storage costs of main raw materials. The results indicate that the implementation of EOQ and ROP effectively determines the optimal purchase quantity and reorder timing, thereby minimizing total inventory costs and reducing the risk of stockouts or overstocking. The use of POM-QM for Windows software enhances the accuracy of the analysis. The implications of this study offer practical solutions for MSME actors in managing raw material procurement more efficiently and systematically.