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Adi Putra Pratama; Abrar Rizqi Destriawan; Endang Kartini Panggiarti

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This research aims to analyze the impact of the merger between PT Indosat Tbk (ISAT) and PT Hutchison 3 Indonesia (H3I) on both companies. Through a merger analysis approach, we identify key factors that influence the success or failure of the integration between these two entities. The research method is literature review to search a financial information and annual reports. Qualitative and quantitative analyses are used to measure the impact of the merger on the financial, operational, and reputational performance of both companies. The research findings indicate that the merger between ISAT and H3I has a positive impact on operational efficiency and economies of scale. However, challenges related to technology integration, corporate culture, and human resource management are also identified as critical factors that need to be addressed. Furthermore, this research discusses the implications of the merger on the telecommunications market in Indonesia and its impact on industry competition. These findings provide valuable insights for business practitioners, regulators, and academics interested in the study of merger impacts in the telecommunications sector.

Taher Hameed Abbas Bahia; Khawlah Radhi Athab

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

This study aims to enhance the quality of operational performance by implementing the Holonic Manufacturing System (HMS). The system involves dividing manufacturing processes into autonomous, collaborative, and participatory holons, including the Order Holon, Product Holon, Resource Holon, and Staff Holon. The primary objective is to optimize production efficiency by reducing costs, minimizing processing time, and increasing flexibility while improving overall organizational productivity. The research problem centers on evaluating the impact of holonic manufacturing on operational performance improvement. This study is significant as it addresses a critical issue for firms striving to enhance their efficiency and deliver value to customers. The adoption of HMS is not only a practical approach but also a widely recognized business strategy that has garnered interest from researchers and industry professionals alike.To achieve the study’s objectives, a structured questionnaire comprising 36 items was developed and distributed to participants. Two primary hypotheses were formulated to examine the relationship between HMS implementation and operational performance quality. Various statistical analyses were conducted using SPSS (version 24) and AMOS (version 24) to test the hypotheses and validate the findings. The results indicate a significant correlation and causal relationship between the Holonic Manufacturing System and operational performance quality. The findings suggest that implementing HMS effectively enhances organizational performance by improving production processes, increasing efficiency, and reducing operational constraints. Therefore, adopting this system can lead to a more agile, cost-effective, and productive manufacturing environment, making it a valuable strategy for modern organizations.

Rizky Candra Ramadhan; Sunarso Sunarso

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the efficiency of raw material inventory control for bread products at Rejeki Bakery in Mijen, Semarang, and to examine the application of the Material Requirement Planning (MRP) method in optimizing raw material inventory costs. The research employs a quantitative approach using secondary data as the main source. The data analysis technique utilized in this study is the Material Requirement Planning (MRP) method, which includes three inventory control techniques: Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ). Each method was analyzed to determine the most efficient inventory cost. The results show that the raw material inventory cost using the Lot For Lot (LFL) method is Rp 2,400,000.00, the Economic Order Quantity (EOQ) method results in an inventory cost of Rp 2,992,600.00, while the Period Order Quantity (POQ) method incurs a cost of Rp 6,924,800.00. Additionally, the current raw material inventory cost under Rejeki Bakery’s management policy is Rp 2,681,600.00. Based on these findings, the implementation of the Material Requirement Planning (MRP) method at Rejeki Bakery in Mijen, Semarang, has demonstrated its effectiveness in improving the efficiency of inventory management. Among the three techniques analyzed, the Lot For Lot (LFL) method proves to be the most cost-effective, as it minimizes excess inventory while ensuring that production needs are met. This study highlights the importance of selecting an appropriate inventory control method to optimize costs and enhance operational efficiency in bakery production.

Anindya Manggar Iwarani; Yunita Primasanti; Bekti Nugrahadi

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

Supplier selection is a strategic element in supply chain management to ensure operational efficiency and business sustainability. This study aims to determine the best urea supplier for PT DSSA 1, a textile company specializing in dyeing and finishing processes, using the Analytic Network Process (ANP) method. This method was chosen for its ability to systematically analyze interdependencies among criteria, leading to more accurate and comprehensive decision-making. Data were collected through direct observation, in-depth interviews with internal company sources, and relevant literature reviews. The analysis was based on five main criteria: quality, price, service, delivery, and flexibility, each further broken down into sub-criteria. The results indicate that quality is the most critical criterion, with the highest weight of 23.19%, followed by price, service, and delivery, each with relatively balanced weights of 19.93%. Flexibility, although ranked last with a weight of 17.01%, remains relevant, especially for urgent orders. Based on the analysis, Supplier A was identified as the best choice with the highest overall weight, followed by Supplier B and Supplier C. This study provides practical contributions by offering strategic recommendations for PT DSSA 1 in selecting suppliers that support production efficiency and business sustainability. The study is limited in the scope of criteria and the number of suppliers analyzed. Future research is recommended to explore more variables, expand the sample size, and consider the implementation of digital technologies to optimize the supply chain.

Zarin Zakkiatul Fauziah; Cindy Rahmawati; Nayla Salsabila; Raysha Zahra Rigandi; Tamara Icha Nadine Saragi Turnip

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

MSMEs play a key role in the national economy, especially in increasing economic growth and creating new jobs. However, in the digital era, MSMEs face major problems, such as low levels of digital literacy, limited access to the internet, and fierce competition with large companies that have used technology before. This study examines the variables that influence the sustainability of MSMEs amidst digital challenges and finds methods that can be used so that MSMEs can survive and grow. The research method was carried out through surveys and direct interviews with MSME actors at Pasar Pagi Setia Budi, Medan, North Sumatra. The results of the study showed that most MSME actors did not utilize digital platforms for marketing and transactions, which resulted in decreased income. To increase competitiveness, MSMEs need to improve their digital knowledge, adopt online marketing strategies, and optimize the use of e-commerce and social media. Support from the government, financial institutions, and technology companies is also very important. In the increasingly competitive digital era, by implementing the right digitalization strategy, MSMEs can improve operational efficiency, expand market reach, and maintain the sustainability of their business.

Wisnu Bachtiar Fanani; Antonius Edy Kristiyono; Hadi Setiawan

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

Along with the development of the industrial sector, companies are competing to create quality and affordable products. To support production, automation tools have emerged that help the production process so that it is faster. One of the machines that is widely used by large factories is a 3-phase induction motor. 3-phase induction motors are often used in driving equipment in industry because they have a simple construction, are relatively cheap, lightweight, have high efficiency, and are easy to maintain. This study utilizes the A3114 hall effect sensor device, PZEM-PP4T Sensor, 20x4 LCD, ESP32 module, Relay, Mitsubishi D700, MCP 4725 Sensor. The tests carried out showed that the performance of the sensor for measuring speed, voltage, and current on 3-phase motors has a high level of accuracy. Testing of motor speed shows a difference in speed value (Rpm) between the hall effect sensor and the tachometer, with an average accuracy percentage of 4,12%, indicating that the hall effect sensor has a fairly good level of accuracy. For voltage measurement, the Pzem sensor compared to the Multitester produces an average accuracy percentage of 0,90%, indicating that the pzem sensor is very reliable. Meanwhile, current testing shows a difference in value between the pzem sensor and the multitester with an average accuracy percentage of 0,98%, indicating a fairly high level of accuracy. Overall, this system can be relied on for measuring operational parameters of 3-phase motors because it has consistent and good accuracy. With this research, the 3-phase induction motor monitoring system which was originally done manually has changed to automatic and has a fairly high level of work efficiency.

Putri Sandrina Sitompul; Maya Martiza Sari; Cecillia Miranda Br Lumban Gaol; Lokot Muda Harahap

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The digital transformation of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is crucial for enhancing competitiveness and sustainability in the digital economy era. However, MSMEs face significant challenges, including low digital literacy, limited financial resources, uneven digital infrastructure, and insufficient regulatory support. This study aims to analyze these challenges and propose adaptation strategies through a qualitative literature review approach. Data were collected from credible sources, including academic journals, government reports, and reputable articles, focusing on the period from 2019 to 2024. The findings highlight the importance of external support, such as training, mentoring, and government policies, in facilitating digital transformation. Key strategies include improving digital literacy, collaborating with digital platforms, and fostering product innovation. The study also emphasizes the need for government intervention in infrastructure development and policy reform to create a conducive ecosystem for MSMEs. While digital transformation offers significant benefits, such as operational efficiency, market expansion, and increased competitiveness, the digital divide between urban and rural MSMEs remains a critical issue. This research provides recommendations for stakeholders to ensure inclusive and sustainable digital transformation for all MSMEs in Indonesia.

Hermanto Manurung; Edi Wiraguna

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Harvesting is a crucial stage in the palm oil production process that impacts the efficiency and productivity of the plantation. Choosing the right harvesting method can increase the effectiveness of time and labor. This study compares harvesting efficiency using manual and mechanized methods by measuring the duration of fruit harvest and transportation time to the collection point (TPH). This study was conducted in November–December 2024 at PT. Kencana Sawit Indonesia, located in Talao Sungai Kunyit, South Solok, West Sumatra. The equipment used included stationery, a stopwatch, and data related to working time and harvest results. Data were collected through direct observation. The analysis was carried out using the t-student statistical test to evaluate the difference in working time between the manual and mechanized methods. The results showed that harvesting with mechanization was more efficient than the manual method. The difference in harvest time reached 12 seconds per bunch with a P value of 0.0002, while the transportation time to the TPH was 23.48 minutes faster per ton with a P value <0.0001. Monthly production with mechanization averaged 48.69 tons, while the manual method only produced 38.13 tons per month. Thus, the use of mechanized harvesting methods has proven to be faster in the harvesting process, fruit transportation, and increasing monthly production results. The implementation of mechanization can be a strategic step to increase operational efficiency and productivity of oil palm plantations.

Kristiani Margaretta Harianja; Ni Luh Dian Purnami; Anak Agung Gede Weda Baweswara; Sang Putu Aris Wesnawa; Rifandya Salwadita Mahendra

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The supply chain is crucial to company operations, especially in the poultry farming industry, to ensure the availability of quality feed. PT X, located in Kintamani, faces challenges in its supply chain due to the long distance from its main supplier, PT Sreeya Sewu. This has led to high logistics costs and risks of delivery delays, which impact the company’s operational efficiency. This study aims to assist PT X in selecting the best supplier using the Analytical Hierarchy Process (AHP) method and the Super Decision application. With five criteria and 15 sub-criteria, the results show that UD Tunas Harapan is the best supplier, excelling in nine sub-criteria.  

Wahyu Dwi Handari; Tuwoso Tuwoso

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study discusses the importance of developing soft skills and hard skills for vocational high school students in preparing themselves to enter the workforce. Soft skills, such as communication, teamwork, and leadership, are considered key factors in creating a productive and harmonious work environment. Meanwhile, hard skills, which include specific technical abilities, are the main foundation in carrying out operational tasks. The combination of these two types of skills not only improves work efficiency but also allows the workforce to adapt quickly to changes and challenges in various industrial sectors. This study emphasizes that although hard skills are often the main focus, soft skills have an equally important role in supporting long-term career success. This study also identifies various effective strategies for developing both types of skills, including practice-based training, mentoring, and the use of technology in learning. The results of the study indicate that the integrated development of soft skills and hard skills can increase the productivity and competitiveness of the workforce in the era of globalization and digital transformation.

Ratri Hidayati Varinov; Primanita Setyono

Jurnal Sistem Informasi dan Ilmu Komputer 2025 International Forum of Researchers and Lecturers

This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regulations through automated reporting. Key success factors include adequate employee training and feature customization tailored to the needs of manufacturing companies. This study concludes that technology-based accounting software not only improves financial data accuracy but also supports better strategic decision-making for management.

Usamah Daffa Ramadhan; Awan Awan

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

In supporting the progress of an airport, there needs to be infrastructure development and expansion, such as airside expansion. Sultan Muhammad Kaharuddin III Airport has expanded its airside such as runway, taxiway, and apron. The expansion of the airside aims to increase flight capacity, improve flight operational safety, improve flight operational efficiency, and support tourism in Sumbawa Besar. This study uses a qualitative research method with primary data collection through interviews and observations, as well as secondary data through documents related to airside expansion. Data analysis techniques use data collection, data reduction, data presentation, and drawing conclusions. This study was conducted at Sultan Muhammad Kaharuddin III Airport. The results of the study show that there is an expansion of the airside at Sultan Muhammad Kaharuddin III Airport, such as the runway, taxiway, and apron which has been carried out in several years. This airside expansion has a positive impact on flight operations. Where the impact is an increase in the number of passengers, increasing flight capacity and adding flight routes, as well as increasing flight security and safety at Sultan Muhammad Kaharuddin III Airport..

Tengku Syahvina Rival Dini; Puji Sri Alhirani; Mhd.Furqan

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research was designed using Unified Modeling Language (UML) as a tool for visualizing system requirements. The system designed is expected to improve efficiency, accuracy and speed of service, thereby providing a better experience for customers and making it easier for Bank Sumut officers to manage registration data. The system development method used is waterfall. The research results show that the designed information system can automate various manual processes such as collecting prospective customer data, document validation, and managing account data. It is hoped that this management information system can be used to provide an overview of the applications that will be created to increase the Bank's operational productivity and minimize the potential for administrative errors, as well as supporting the digital transformation of Bank North Sumatra in facing competition in the banking sector.

Andy Hermawan; Nila Rusiardi Jayanti; Adam Praharsya Rahmadian; Muhammad Hafizh Bayhaqi; Amira Afdhal +1 more

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2025 STIKes Ibnu Sina Ajibarang

Travel insurance provides financial protection for individuals during their trips, both domestically and internationally. With the increasing demand for travel insurance, insurance companies face challenges in efficiently managing claims. This study aims to develop a predictive model to classify whether an insurance policy will be claimed based on historical customer and transaction data. This research utilizes a dataset containing various features related to travel and policyholders, such as agent type, distribution channel, insurance product, travel duration, and premium amount. The methods used include data exploration, feature processing, and the application of machine learning algorithms such as Logistic Regression, Random Forest, and XGBoost. Experimental results indicate that the XGBoost model performs the best, achieving the highest accuracy compared to other models. With this predictive model, insurance companies can optimize claim evaluation processes, reduce fraud risks, and improve operational efficiency in handling travel insurance claims.

Andy Hermawan; Aji Saputra; Nabila Lailinajma; Reska Julianti; Timothy Hartanto +1 more

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

Hotel booking cancellations pose significant challenges to the hospitality industry, affecting revenue management, demand forecasting, and operational efficiency. This study explores the application of machine learning techniques to predict hotel booking cancellations, leveraging structured data derived from hotel management systems. Various classification algorithms, including Random Forest, XGBoost, and LightGBM were evaluated to identify the most effective predictive model. The findings reveal that XGBoost model outperforms other models, achieving F2-score of 0.7897. Key influencing factors include deposit type, total number of special requests, and marketing segment. The results underscore the potential of predictive modeling in optimizing hotel revenue strategies by enabling proactive measures such as dynamic pricing, targeted customer engagement, and improved overbooking policies. This study contributes to the ongoing advancements in data-driven decision-making within the hospitality industry, offering insights into how machine learning can mitigate financial risks associated with booking cancellations.

Kris Wanto; Dedtri Anwar; Jeihn Novita C. Budiman; Santun Irawan; Jaya Alamsyah

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

The increasing complexity of naval electrical systems and the demand for higher operational reliability necessitate a shift from traditional maintenance methods to data-driven predictive maintenance solutions. This research examines the effectiveness of IoT-based remote monitoring and diagnostic systems in improving system reliability, cost-efficiency, and operational sustainability in naval engineering. A qualitative-empirical approach was applied, utilizing expert interviews, structured surveys, and field observations to assess the impact of IoT-driven predictive maintenance. The findings indicate a significant reduction in system failures (92/100), maintenance costs (89/100), and operational downtime, demonstrating the effectiveness of real-time fault detection and automated diagnostics. Additionally, the study identifies challenges in infrastructure readiness (78/100) and cybersecurity concerns (82/100), which must be addressed for large-scale implementation. While the adoption rate (88/100) reflects strong industry support, skill readiness gaps (80/100) suggest a need for enhanced technical training in maritime education. The research concludes that IoT-based predictive maintenance offers a transformative approach to naval maintenance strategies, ensuring sustainability, efficiency, and enhanced fleet readiness in modern maritime operations.

Muhammad Fadhel Ali; Alif Munazat; Muhammad Mirza Dwitama; Suseno Suseno

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2025 CV. ALIM'SPUBLISHING

Optimizing distribution routes is an important step for MSMEs in increasing operational efficiency and customer satisfaction. This research was conducted on Bolen Crispy Mak Tin MSMEs which face distribution challenges with routes that are not yet optimal, causing increased transportation costs and the risk of decreasing product quality. This research uses the Branch and Bound and Nearest Neighbor algorithms to solve the Traveling Salesman Problem (TSP) problem in determining efficient distribution routes. The results of data processing are optimal routes that have the minimum distance with a total distance of 282.5 KM with route P-1-2-7-4-5-6-3-0 for the branch and Bound algorithm and 239 km with route P- 2-3-4-5-6-7-1-P for Nearest Neighbor This result is more optimal when compared to the previous route, namely P-1-2-3-4-5-6-7-P with a distance of 291 km analysis shows that Method Nearest Neighbor is able to provide an optimal solution by minimizing travel distance and distribution costs, while the Branch and Bound algorithm also provides an optimal solution but is less efficient. and distribution cost efficiency from Rp. 570,320.9 to 565,511.36 or 0.84% ​​more savings for the Branch and Bound Algorithm and 540,795.45 or 5.18% more savings for Nearest Neighbor

Moh. Nizar Khamdun

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study discusses the comparison of efficiency between Pulse Width Modulation (PWM) and Variable Frequency Drive (VFD) techniques in electric motor control. The background of this research is based on the importance of energy efficiency in industrial applications using electric motors. The aim of this study is to identify the advantages and disadvantages of each method in the context of energy savings and motor performance. The method used is a quasi-experimental design, where both techniques are tested on the same three-phase induction motor to compare power consumption and operational efficiency. The findings indicate that the use of VFD is significantly more efficient in reducing power consumption compared to PWM and provides better torque stability in the motor. The implications of this research suggest that the application of VFD can enhance energy efficiency and reduce operational costs, which is crucial for industries. This study is expected to serve as a reference for further development in electric motor control technology.

Putri, Ferica Christinawati; Salsabila, Ananda Aprilia; Lubis, Amanda Putri Salsabila

Jurnal Manajemen Sosial Ekonomi 2025 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

North Kalimantan Province as one of the regions is required to prioritize capital expenditure to support community economic activities. The Budget Realization Report (LRA) as a form of government accountability in managing finances shows priorities on government operational expenditures. The purpose of this study is to examine the financial performance of the Regional Government of North Kalimantan Province for Fiscal Year 2018 – 2022 using 5 data analysis tools consisting of: 1) Regional Financial Independence Ratio, 2) Growth Ratio, 3) Regional Original Revenue Effectiveness Ratio, 4) Regional Financial Efficiency Ratio, and 5) Compatibility Ratio. This research includes quantitative research with a descriptive approach derived from secondary data, namely the North Kalimantan Provincial Government Budget Realization Report 2018 – 2022. The results of the study using the ratio of regional financial independence showed the value of independence classified as consultancy

Thrifty Harianja; Elfi Amir; Dian Anggraini Purwaningtyas

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

I Gusti Ngurah Rai International Airport – Bali is one of the airports with the busiest flight traffic in Indonesia, for both domestic and international routes. The high intensity of operational activities on the airside demands optimal management of all supporting elements, one of which is Ground Support Equipment (GSE). GSE plays a vital role in supporting aircraft movements and handling baggage, cargo, and passengers. Therefore, the provision of well-organized Equipment Parking Area (EPA) facilities in the Make Up and Break Down areas is crucial to ensure smooth and safe operations on the apron. This paper aims to examine the effectiveness of EPA provision and management in supporting GSE work efficiency, while identifying challenges and providing solutions to various emerging problems. The method used is a descriptive qualitative approach through direct observation, field documentation, and analysis of the actual layout compared to the provisions of the Directorate General of Civil Aviation Regulation No. PR 21 of 2023 concerning Technical and Operational Standards for Civil Aviation Safety Regulations. This research also complements EPA management practices at other airports in Indonesia, to provide a constructive comparative perspective. The study results indicate that the current management of the EPA at I Gusti Ngurah Rai Airport is not optimal. The main problems identified include irregular parking of GSE vehicles, the absence of zoning based on vehicle type, minimal markings, and a weak monitoring system due to limited personnel. As a result, congestion often occurs on GSE operational routes, which can disrupt the smooth operation of ground handling services. Based on these findings, proposed improvements include redesigning the EPA layout based on vehicle classification, installing signs and vehicle flow maps in strategic areas, and implementing an integrated technology-based monitoring system such as CCTV and digital access control.