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Almira Yumna Putri; Achmad Hizazi; Ratih Kusumastuti

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

This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational approach, this study measures the level of risk disclosure through systematic content analysis of companies’ annual reports, while profitability is evaluated using the Return on Assets (ROA) indicator. The analysis is conducted to identify the extent to which transparent risk reporting contributes to improved financial outcomes. The findings indicate a significant positive relationship between risk disclosure and profitability, suggesting that companies providing more comprehensive and detailed risk information tend to achieve higher financial performance. Furthermore, the results demonstrate that transparency plays a crucial role in enhancing investor confidence, strengthening corporate governance, and supporting sustainable business practices, particularly in high-risk sectors such as transportation.

Isrofi, Nisa; Erly Ekayanti Rosyida; Rizky Fenaldo Maulana

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Odoo training at PT Tamaddun Inti Perkasa aims to improve existing business processes within the company through process integration, data transparency, and operational efficiency. Odoo implementation can improve the Company's operational efficiency and also increase HR capacity through mentoring and training to acquire digital skills relevant to the development of Industry 4.0. The training was conducted through participatory practices to improve digital skills through real company data. The training stages included identifying company problems, general socialization of Odoo usage, training, mentoring, evaluation, and feedback. The training participants consisted of 9 people from several departments and was held on December 8, 2025. A pre-training questionnaire proved that the company's employees are aware of the importance of integrated data management. This training activity successfully improved digital competency through the use of Odoo and respondents agreed that using Odoo can help simplify their work. The use of a flexible integrated system according to company needs such as Odoo is one solution. The use of six modules: Manufacturing, Inventory, Sales, Purchasing, Accounting, and Point of Sales (POS) is considered very important and must be understood by the company as a starting point for further development.

Grace Ivana; Marsiska Ariesta Putri; Prihati Prihati; Aji Priyambodo

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to develop a web-based inventory information system to facilitate inventory data management and improve operational efficiency at Toko Anugerah Sticker. Currently, inventory management is still performed manually using paper, which complicates monitoring stock, recording incoming and outgoing items, and preparing reports accurately and promptly. To address these issues, the system was developed using the Waterfall method, consisting of five stages: requirement, design, implementation, verification, and maintenance. PHP was employed as the programming language for system development, while MySQL served as the database for storing inventory data. The system was tested using Blackbox testing to unsure that each function worked as expected. The result show that the web-based inventory information system successfully replaced the manual process, making inventory management more effective and efficient. It also enables real-time stock monitoring and generates reports faster and more accurately. The implementation of this system is expected to improve the quality of inventory data management at Toko Anugerah Sticker in the future.

Muhammad Ridwan; Lufi Ariyani; Butet Oktavia Panggabean

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study analyzes and designs a dual-role web-based ordering information system to optimize order management at Sunrise Bakery. This SME currently faces inefficiencies due to manual recording. The system, developed using the SDLC Waterfall method with PHP and MySQL, serves two main actors: customers, who can order online, browse catalogs, track orders, and pay digitally; and administrators (admin, cashier, owner), who manage products, update stock, input in-store orders, generate daily/monthly sales reports, and manage user access. Black Box Testing confirms all core functions work correctly. The system successfully addresses manual process shortcomings by improving data accuracy and providing real-time monitoring for both customers and management. It offers a comprehensive digital solution to enhance operational efficiency and service quality. Limitations include the lack of integrated digital payment gateways and external messaging. Future development should incorporate payment gateways (e.g., OVO, GoPay), WhatsApp notifications, a mobile application, and predictive analytics for sales and stock forecasting.

Ahmad Fahmi; Tatang Permana

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Engine performance is a critical parameter in automotive engineering as it directly affects power output, torque characteristics, and overall vehicle efficiency. One of the components that significantly influences engine performance is the exhaust system, which regulates exhaust gas flow and back pressure. This study aims to experimentally analyze the effect of replacing a standard exhaust system with an aftermarket exhaust system on the performance of a 2NR-VE engine. The research employed an experimental method using a comparative design with two testing conditions: a factory-standard exhaust system and an aftermarket exhaust system. Engine performance testing was conducted using a dynamometer (dyno test) to measure horsepower and torque across various engine speed ranges (RPM). Each testing condition was performed repeatedly, and the resulting data were averaged to reduce measurement errors and minimize the influence of operational fluctuations. The experimental results indicate that the aftermarket exhaust system significantly improves engine performance. The maximum power increased from 82.5 HP to 91.6 HP, while the maximum torque rose from 131.2 Nm to 154.4 Nm. These improvements suggest that the aftermarket exhaust configuration effectively reduces exhaust back pressure and enhances exhaust gas flow efficiency. Therefore, replacing the exhaust system can be considered an effective approach to improving engine performance, provided that the modification is technically appropriate and complies with applicable emission and noise regulations.

Nur Alya Amalia; Lucia Chandra Dewi; Andi Santoso; Muh.Faisal Akbar Amin; Totok Adi Prasetyo

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the impact of Financial Technology (Fintech) and digital banking on the overall performance of conventional banking institutions in Indonesia. This research employs a qualitative approach using a comprehensive literature review as its primary method. Data analysis in this study was conducted through an extensive review of various sources, including books, peer-reviewed journal articles, research reports, official websites, newspapers, and magazines, to obtain a holistic understanding of the topic. The results of this study indicate that both Fintech and digital banking significantly affect the performance of conventional banks in Indonesia. Specifically, the effect of Fintech on conventional banking is reflected in a decrease in traditional banking profitability, because Fintech platforms provide alternative channels and competition in credit distribution and financial services. Meanwhile, the effect of digital banking on conventional banking includes improvements in operational efficiency, wider service accessibility for customers, and noticeable changes in customer behavior and expectations. These findings suggest that conventional banks must adapt strategically to remain competitive in the evolving financial ecosystem.

Yusro Edy Nugroho; Siti Hadiati Nugraini; Asep Purwo Yudi Utomo; Inna Havidatus Saniyah; Indri Dwi Astuti +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The Bulusari Film Village Community possesses considerable potential as a community-based creative space, yet it continues to face limitations in technical film production skills and community management. This community engagement program aims to strengthen the community’s creative capacity and professionalism through training in scriptwriting, cinematography, production, and film editing, as well as reinforcing organizational management using the Participatory Community Appraisal (PCA) approach. The activities were implemented through five major stages, namely needs identification, formulation of alternative solutions, technical training, short film production mentoring, and strengthening of the community’s management system. The results demonstrate significant improvements in members’ technical competencies across all stages of film production, from pre-production to post-production. The community successfully produced a script and one short film with enhanced visual and narrative quality compared to their earlier works. In addition, the establishment of a new organizational structure, operational SOPs, and a simple administrative system effectively improved community governance. The program also broadened the community’s collaborative network with local government, educational institutions, and other creative groups. These findings indicate that PCA-based empowerment supports increased creativity, autonomy, and competitiveness among local creative communities in alignment with the SDGs, particularly SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 11 (Sustainable Communities).

Emiliano Eo Kutu Go’o; Fadila, Fadila; Oktaviana Maryati Luju; Gabriela Lexandri Patriwalen; Mikaela Glengan +1 more

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

Kopirates Maumere is a local micro, small, and medium enterprise (MSME) engaged in the processing and marketing of specialty coffee products from Sikka Regency. This study aims to analyze the management strategies implemented by the MSME based on interviews with the business owner. The research focuses on product strategy, marketing, operations, business development, and the challenges faced in running the MSME amid increasingly competitive market conditions. The research method employs a descriptive qualitative approach through in-depth interviews and direct observation. The results indicate that Kopirates Maumere applies a product differentiation strategy by highlighting the quality of local coffee, supported by increasingly developed digital marketing. The MSME also strives for operational efficiency despite facing challenges related to limited capital and production equipment. This study concludes that adaptive management strategies based on local potential are crucial for maintaining MSME sustainability. Furthermore, improved managerial capacity along with support from the government and local communities is needed to strengthen the MSME’s position in a broader market.

Eka Taufiqur Rahman; Deddy Nan Setya Putra Tanggara; Ferdinandus Ferdinandus; Noveriady Noveriady; I Putu Putrawiyanta

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Mining sequence design is one of the important stages in open pit mining activities that aims to organize the excavation stages so that production activities run effectively, efficiently, and in accordance with the established targets. This research was conducted at PT Putra Perkasa Abadi Site SKS with the aim of designing a mining sequence in January and February 2025. The methods used include analysis of topographic data, geology, pit design, and monthly production targets. The data was processed using mining software to determine the excavation sequence based on elevation, overburden volume, and coal reserves. The design results show that the total planned overburden and coal volume is able to meet the company's production targets by considering slope stability and the efficiency of digging and loading equipment. In addition, the resulting sequence design also takes into account aspects of work safety and field operational conditions, such as mine road access and drainage systems. With a structured design, it is expected that mining activities during this period can run according to schedule, minimize operational obstacles, and support the achievement of production targets and cost efficiency at PT Putra Perkasa Abadi Site SKS.

Eko Prasetyo Hadi; Hamdani Hamdani; Ahmad Dani

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The Motor Operated Valve (MOV) is a critical component in fluid control systems at Steam Power Plants (PLTU). Training new technicians is often hindered by limited access to actual equipment and operational safety risks. This research aims to design and develop an Arduino-based MOV control module simulator capable of simulating basic functions such as open, close, stop, and limit switch responses. The method used is Research and Development (R&D) with an experimental approach. The simulator was tested using a DC motor as the simulated valve actuator, equipped with push buttons, relays, limit switches, and indicator lamps for visual feedback. The test results showed that the simulator successfully represented control functions with 100% accuracy in limit switch responses and consistent operation. User evaluations involving ten new technicians indicated an 85% satisfaction rate in terms of ease of understanding and operational safety. This simulator has proven to be an effective, interactive, and safe learning medium for new technicians at PLTU Nagan Raya.  

Najwa Dwi Syahruni Nasution

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study addresses the urgent need for digital transformation at Percetakan Rajawali, a printing company currently reliant on manual order processes, which leads to service delays, recording errors, and lack of transparency. The research aims to design and implement a web-based online ordering information system to facilitate customer orders, accelerate confirmation and order tracking, and improve the efficiency of order data management. Adopting the linear and sequential Waterfall methodology, the study progressed through stages of system analysis, design, coding, testing, and maintenance. The key findings include the successful design of a comprehensive system featuring product catalogs, an online ordering module with real-time cost calculation, integrated payment management, and an admin dashboard for order processing. The system is designed with user-centered and secure principles, expected to significantly enhance operational efficiency, service speed, and customer satisfaction by providing an integrated, transparent, and accessible online ordering platform.

I Putu Aditya Wirawan; Henna Nurdiansari; Anak Agung Ngurah Ade Dwi Putra Yuda

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Energy efficiency in water heaters is a crucial factor in ship operational environments due to limited electricity resources that rely on generators. This study aims to design and build an IoT-based water heater monitoring system with an innovative heat storage medium in the form of a mixture of silica sand and paraffin wax to improve thermal efficiency. Although previous studies have developed temperature monitoring and control systems in IoT-based water heaters, this study specifically fills this gap by analyzing the performance of adding silica sand to overcome the low thermal conductivity of paraffin wax. Using the Research and Development (R&D) method, this system was built with an ESP32 microcontroller as the control center, a DS18B20 temperature sensor for accurate measurements, and the Blynk and Google Sheets platforms for real-time monitoring and data recording. Performance testing was conducted by comparing the water heating rate between pure paraffin wax media and the mixed media. The results showed that the monitoring system functioned reliably, and the main finding proved that the addition of silica sand to paraffin wax significantly increased heating efficiency. This was clearly seen from the reduction in time required to raise the water temperature to 40°C, from 2.5 hours to only 1 hour in the second heating cycle. The results of this study indicate that the integration of silica sand and paraffin wax media with IoT technology can increase the efficiency of water heaters and provide an innovative solution for energy-efficient and environmentally friendly temperature control.

Winda Arista; Siti Anisah; Pristisal Wibowo

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Distribution transformers play a critical role in delivering electrical energy from medium-voltage networks to low-voltage consumers. At ULP Medan Kota, several distribution transformers have been operating with loads exceeding 80% of their nominal capacity, posing risks of overloading, efficiency reduction, and equipment failure. This study aims to analyze the performance of distribution transformers based on actual load data and evaluate mitigation strategies through the implementation of additional parallel transformers (trafo sisip). The methodology includes data collection, load and current calculation, and simulation of load distribution after transformer insertion. The results show that the installation of trafo sisip reduces the load on the main transformer by approximately 50% and significantly lowers the current to safer levels. Moreover, placing the trafo sisip at an optimal position minimizes voltage drop to as low as 0.0745 Volts. Therefore, the addition of trafo sisip is proven to enhance the reliability, efficiency, and operational life of the power distribution system at ULP Medan Kota.

Dhita Safira Putri; Siti Anisah; Adi Sastra P Tarigan

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Distribution transformers play a crucial role in delivering electrical energy from the distribution system to consumers to ensure power quality and supply continuity. However, in practice, overload conditions often occur due to increasing demand and load growth that exceed the transformer’s rated capacity. This situation can lead to reduced efficiency, increased power losses, and accelerated equipment aging. This study aims to analyze the performance of the CMY distribution transformer at PT PLN (Persero) ULP Labuan, which operates beyond its nominal capacity, and to propose an alternative solution through transformer mutation, namely the replacement of the existing unit with a transformer of more appropriate capacity based on load analysis results. The Least Square Method is employed to predict future load growth and determine the projected time when the transformer will again experience overload after the mutation. The results indicate that the existing 100 kVA transformer is overloaded and should be replaced with a 160 kVA unit. After the mutation, the loading percentage decreases significantly, the transformer’s lifespan is extended, and the reliability of the distribution system improves. Furthermore, the Least Square prediction suggests that the new transformer may experience overload again in future years if no further planning is carried out. Therefore, transformer mutation can be considered an effective and medium-term solution to enhance and maintain the reliability of the electrical distribution system within the operational area of PT PLN (Persero) ULP Labuan.