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Andito Dwi Rangga; Urip Aji Trio; Alif Ranaya Syahadatan Gunawan; Budiharjo Budiharjo

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze work time efficiency and determine standard time in the furniture production process at CV. JM Putra using the Time and Motion Study method. The background of this study stems from the problem of low production time efficiency due to suboptimal work methods, ineffective work area layout, and a lack of systematic work time measurement. The research was conducted quantitatively and descriptively through direct observation, interviews, and time measurements using a stopwatch for the table production process, which consisted of five main activities. The results showed that the average total cycle time for one table unit was 347.25 minutes, with the activity of assembling the table frame being the longest activity at 120.13 minutes or about 34.6% of the total working time. After performance assessment and the addition of a 15.5% allowance factor, the standard time was obtained at 129.03 minutes. These results indicate that the activity of assembling the table frame is the most critical point that affects production efficiency. The implications of this study show the importance of improving work methods, area layout, and operator training to increase labor productivity. The application of standard time measurement results can be used as a basis for setting work standards, production capacity planning, and a more objective labor incentive system.

Sarah Salsabila Putri

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (KKN) was implemented with the aim of fostering and enhancing the entrepreneurial spirit and skills of Junior High School (SMP) students through an Entrepreneurship Workshop at SMP PAB 23 Bandar Klippa. This program was designed using a practice-based participatory learning approach (learning by doing), which positions students as active subjects in all stages of the activity, from planning, production, to product marketing. A total of 39 seventh grade students were directly involved in this activity. Through this experiential learning process, students had the opportunity to develop creative thinking, teamwork, and problem-solving skills in a real-life setting. The evaluation results showed a significant increase in several entrepreneurial indicators, namely student self-confidence increased from 55% to 85%, communication skills from 60% to 88%, and interest in entrepreneurship from 50% to 83%. These findings prove that the practice-based learning method is effective in fostering an entrepreneurial mindset and independent character in students. Furthermore, this Community Service Program (KKN) activity demonstrates collaboration between universities and schools in implementing contextual and applicable entrepreneurship education. It also has the potential to be developed as a sustainable learning model to support the achievement of the Pancasila Student Profile, particularly in the dimensions of creativity, independence, and mutual cooperation.

Ayu Kartini Parawansa; Aslam, Annisa Paramaswary; Kalla, Rastina

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

Mutinda Teguh Widayanto; Tamam Asrori; Mohammad Mohammad; Rizal Nurdin Imano; Naufal Abiyyu Imano

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

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet their failure rate remains high due to weak business planning and the absence of systematic feasibility studies. University business incubator laboratories are expected to assist prospective entrepreneurs in conducting comprehensive feasibility analyses, but evaluations are often performed manually and subjectively. This study aims to design a Business Feasibility Information System to support business incubator laboratories in achieving more objective, efficient, and documented assessments. The research employs a Research and Development (R&D) approach using the System Development Life Cycle (SDLC) model, encompassing stages of requirement analysis, system design, and conceptual validation. The system is designed to evaluate four key aspects of business feasibility: market, production, human resources, and finance. The result is a conceptual system prototype that integrates all aspects into a unified assessment framework. The findings indicate that the proposed system enhances the effectiveness of incubator laboratories in evaluating and assisting tenants objectively while fostering digital entrepreneurship literacy. The study implies that information technology integration is essential for strengthening MSME sustainability and decision-making in Indonesia.

Citra Ratih Prameswari; Wahyu Aninda Sefalya

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Pre-production photography is a comprehensive stage of preparation and planning before the production and post-production stages. This stage includes determining ideas, visual concepts, technical planning, location selection, and budget and schedule management. This stage is crucial to ensure the smooth running and success of production by minimising problems during shooting. Conceptual photography is photography with a design that carries a specific concept. This type of photography is included in fine art photography, which focuses on conveying ideas and abstract feelings through images. The resulting photographs prioritise the idea behind the work and often use imagination. The pre-production stage of the conceptual photography ‘Mother's Hands’ depicts mothers as loving and strong figures who maintain their identity as women with traditional Javanese nuances. This work conveys a message about the balance between domestic roles and self-esteem and reflects cultural values. The balance between the roles of woman and mother is the concept. The mother is the bearer of household responsibilities and an educator, while also being a woman who maintains her dignity and appearance with grace as a form of self-respect. Visually, this photographic work presents a Javanese mother who is a housewife and her accomplished daughter, who is the result of her mother's upbringing. The photoshoot took place indoors, with gebyok accents and other supporting props in line with the concept. The final result of the conceptual photography ‘Tangan Ibu’ is a photo that combines aesthetic and narrative elements through a meaningful visual presentation. This work provides an experience that is not only visually appealing but also invites emotional engagement from the audience. It can also serve as a reference for photography.

Situmeang, Ruth Putri Agustina; Indah Aini

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to develop an informative website to promote Kampung Ulos Hutaraja as a tourist destination. The background of this study is the lack of comprehensive information about Kampung Ulos Hutaraja on tourism websites, especially in German. The method used is the Richey and Klein development model, which consists of three stages: planning, production, and evaluation. The planning stage was carried out through observation of similar websites and direct visits to Kampung Ulos Hutaraja. In addition, interviews were also conducted with the management of Kampung Ulos Hutaraja, which emphasised the importance of digital information media to support foreign tourists. In the production stage, the website was developed using WordPress and provided in Indonesian and German. The results of the evaluation through material validation and media validation showed that the website scored 95 in the ‘very good’ category for material, while in terms of media it scored 94, which is also in the ‘very good’ category. Thus, the Kampung Ulos Hutaraja website is categorised as a suitable information medium for tourism purposes.

Muhammad Bahzah Anugrah

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2025 International Forum of Researchers and Lecturers

The Instagram account @alineadotid is an extension of the digital media platform Alinea.id, which was established to meet the growing demand for informative, fast, and visually engaging news content. In today’s digital era, where audiences—especially Generation Z—consume information primarily through social media, @alineadotid strategically positions itself as a news distribution channel tailored to visual-first communication. This study seeks to examine the creative strategies implemented in the production of news content on the Instagram account, focusing on the application of POAC (Planning, Organizing, Actuating, Controlling) production management theory. Using a qualitative descriptive approach, data collection was carried out through in-depth interviews with the executive editor and social media specialist, observation of the production workflow, and documentation of various content formats already published. The findings show that creativity is carried out in a systematic and collaborative manner. Planning emphasizes mapping relevant issues and designing visuals that fit audience preferences. Organizing is achieved through a clear division of roles between editorial and design teams. Execution focuses on creating concise, easy-to-understand, and visually attractive content. Control is performed by evaluating performance using social media metrics such as engagement rates, reach, and audience feedback. This structured approach enables @alineadotid to deliver news content that is fast, visual, interactive, and adaptive to changing digital media trends.

Faula Ayustina; Desy Eka Citra Dewi; M. Ilham Gilang

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the implementation of the Pancasila Student Profile Strengthening Project (P5) through the entrepreneurship theme at SMP Negeri 5 Kota Bengkulu and to identify its supporting and inhibiting factors. P5 is a program within the Merdeka Curriculum that emphasizes project-based learning to foster 21st-century skills and character, which include the dimensions of faith, global diversity, cooperation, independence, critical thinking, and creativity. This research employed a descriptive qualitative method with data collected through interviews, observations, and documentation. The findings reveal that the implementation of P5 was systematically carried out in planning, implementation, and evaluation stages. In the entrepreneurship theme, students were engaged in designing, producing, and marketing cassava chips. These activities enhanced entrepreneurial skills while also promoting independence, creativity, collaboration, and responsibility. The main supporting factors included strong leadership commitment, teacher creativity, availability of simple facilities, and involvement of parents and the local community. On the other hand, inhibiting factors identified were limited teacher training, a short project duration, minimal production resources, and the absence of standardized evaluation instruments. Overall, the implementation of P5 through the entrepreneurship theme successfully provided meaningful learning experiences that not only strengthened students’ understanding of entrepreneurship but also integrated Pancasila values into daily practice. The results of this study may serve as a reference for other schools in developing contextual P5 projects oriented toward character building.

Nisrina Aura Oktavia; Elpa Hermawan; Ondy Ondy

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2025 International Forum of Researchers and Lecturers

Current Affairs is a strategic division within LPP TVRI, which plays a crucial role in producing in-depth and up-to-date news programs as a form of public broadcasting's responsibility to provide quality information to the public. One of this division's flagship programs is Jendela Negeri, a morning talk show broadcast live with a light yet informative and educational presentation style. This program's presence is significant amidst the rapid flow of information and the development of communication technology, as it presents interviews and current coverage involving credible sources and contributors from various regions in Indonesia. This study aims to analyze the communication strategies implemented by the Current Affairs team in an effort to improve the quality of the Jendela Negeri program to ensure its relevance and audience interest. The study used a qualitative descriptive approach with data collection techniques through in-depth interviews, direct observation, and documentation studies. The analysis was conducted with reference to the POAC (Planning, Organizing, Actuating, and Controlling) theory as a management strategy framework. The results show that the communication strategy is implemented through adaptive theme planning, program promotion through social media, a production process with professional standards, intensive coordination across regional contributors, content redistribution across various digital platforms, and regular evaluations to improve broadcast quality. Furthermore, the application of Lasswell's communication model is clearly visible in the communication process, from message development to audience reception. The research findings also show that the Jendela Negeri program meets the criteria for quality news, namely accuracy, balance, objectivity, conciseness, and relevance, thus maintaining its educational and informative function as part of LPP TVRI's public service.  

Muhammad Rizal Nur Wahid; Galih Yudha Saputra; Eko Subastian

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Development of a Canva-Based Informatics E-book on ICT Material for Grade X at SMA Negeri 5 Samarinda. This research aims to determine the feasibility of a product in the form of an E-book as a learning medium and to assess the response toward the Canva-based Informatics E-book for Grade X students at SMA Negeri 5 Samarinda. This study employs a Research and Development (R&D) method with the PPE model, which consists of three stages: Planning, Production, and Evaluation. The research subjects involved 35 students from Grade X (I) at SMA Negeri 5 Samarinda, along with 3 media experts and 1 material expert. The research object is the Canva-based Informatics E-book on ICT material. The results showed that the development of the Canva-based E-book, as evaluated by 3 media expert validators, obtained a percentage score of 92.19%, which falls into the “Highly Feasible” category. The Evaluation conducted by 1 material expert achieved a percentage score of 100%, also in the “Highly Feasible” category. Furthermore, students’ responses to the product were measured and obtained an average percentage score of 82.57%, which falls into the “Very Interesting” category. Thus, the development of the Canva-based E-book on ICT material for Grade X at SMA Negeri 5 Samarinda, developed using the PPE model, is declared highly feasible based on media and material expert validation and very interesting based on students’ responses.

Muhammad Rizal Nur Wahid; Galih Yudha Saputra; Eko Subastian

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Development of a Canva-Based Informatics E-book on ICT Material for Grade X at SMA Negeri 5 Samarinda. This research aims to determine the feasibility of a product in the form of an E-book as a learning medium and to assess the response toward the Canva-based Informatics E-book for Grade X students at SMA Negeri 5 Samarinda. This study employs a Research and Development (R&D) method with the PPE model, which consists of three stages: Planning, Production, and Evaluation. The research subjects involved 35 students from Grade X (I) at SMA Negeri 5 Samarinda, along with 3 media experts and 1 material expert. The research object is the Canva-based Informatics E-book on ICT material. The results showed that the development of the Canva-based E-book, as evaluated by 3 media expert validators, obtained a percentage score of 92.19%, which falls into the “Highly Feasible” category. The Evaluation conducted by 1 material expert achieved a percentage score of 100%, also in the “Highly Feasible” category. Furthermore, students’ responses to the product were measured and obtained an average percentage score of 82.57%, which falls into the “Very Interesting” category. Thus, the development of the Canva-based E-book on ICT material for Grade X at SMA Negeri 5 Samarinda, developed using the PPE model, is declared highly feasible based on media and material expert validation and very interesting based on students’ responses.

Girda Sepriani; Mawar A; Hilmina Itawarnemi; Mimi Mauliza; Fitriani Fitriani +4 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (KKN) of Universitas Teuku Umar for the 2025/2026 academic year, conducted in Desa Pasi Janeng, Woyla Timur Subdistrict, West Aceh Regency, focuses on the innovative use of lime (Krut nipeh) as a raw material for the production of environmentally friendly dish soap. This local resource, which has traditionally been used for domestic purposes, has not been fully exploited as a source of economic value. The program follows the POAC methodology (Planning, Organizing, Actuating, Controlling), which encompasses community outreach, soap-making workshops, hands-on production practices, and sustainability evaluations. The outcomes of this initiative include the development of an eco-friendly dish soap product, enhanced technical skills among community members, and active participation from housewives and young mothers. In the medium term, the program has succeeded in raising entrepreneurial awareness within the community, with the expectation that it will foster the establishment of micro, small, and medium enterprises (MSMEs) based on local resources, thus contributing to sustainable development. Furthermore, the program aligns with the achievement of several Sustainable Development Goals (SDGs), particularly Goals 1 (No Poverty), 8 (Decent Work and Economic Growth), and 12 (Responsible Consumption and Production), making a meaningful contribution to community service in accordance with the Tri Dharma of Higher Education.

Girda Sepriani; Mawar A; Hilmina Itawarnemi; Mimi Mauliza; Fitriani Fitriani +4 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (KKN) of Universitas Teuku Umar for the 2025/2026 academic year, conducted in Desa Pasi Janeng, Woyla Timur Subdistrict, West Aceh Regency, focuses on the innovative use of lime (Krut nipeh) as a raw material for the production of environmentally friendly dish soap. This local resource, which has traditionally been used for domestic purposes, has not been fully exploited as a source of economic value. The program follows the POAC methodology (Planning, Organizing, Actuating, Controlling), which encompasses community outreach, soap-making workshops, hands-on production practices, and sustainability evaluations. The outcomes of this initiative include the development of an eco-friendly dish soap product, enhanced technical skills among community members, and active participation from housewives and young mothers. In the medium term, the program has succeeded in raising entrepreneurial awareness within the community, with the expectation that it will foster the establishment of micro, small, and medium enterprises (MSMEs) based on local resources, thus contributing to sustainable development. Furthermore, the program aligns with the achievement of several Sustainable Development Goals (SDGs), particularly Goals 1 (No Poverty), 8 (Decent Work and Economic Growth), and 12 (Responsible Consumption and Production), making a meaningful contribution to community service in accordance with the Tri Dharma of Higher Education.

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.

Aufri Najwan Fazari; Alzahra Zharifa Erwanda; Muhammad Ahyar Ma’ali; Nini Marlina; Aisyah Tri Andhini +6 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

Mangroves play a crucial strategic role in maintaining coastal ecosystem balance, serving as habitats for aquatic organisms and functioning as natural biofilters that help reduce pollution. Nevertheless, mangrove degradation in Indonesia, including in Kutai Kartanegara Regency, remains a significant challenge caused by human activities such as aquaculture expansion, settlement growth, and industrial development. Muara Badak Ulu Village, located within this regency, possesses extensive mangrove resources that require integrated conservation strategies. This community service program was carried out in collaboration with the Salo Sumbala Forest Farmers Group (KTH) to promote conservation, sustainable economic development, and local community empowerment. The activities included the installation of educational banners, community-based mangrove replanting, and the production of a profile video highlighting local potential. Over a 40-day period, these initiatives received enthusiastic responses from local residents, reflecting increased awareness of the ecological and economic importance of mangroves. The program emphasized participatory approaches, where local community members, particularly KTH, were actively engaged in every stage of planning and implementation. Beyond ecological benefits, the initiative is expected to support sustainable management of non-timber forest products, enhance economic opportunities, and strengthen environmental stewardship among coastal communities. Overall, this program demonstrates that community-driven mangrove conservation can generate multiple impacts: restoring degraded ecosystems, fostering collective awareness, and building resilience in coastal areas facing environmental challenges. Thus, the collaboration between higher education institutions and local communities provides a practical model for achieving sustainable development and environmental preservation.

Muhammad Khoirul Fattah; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin

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

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

Ayu Ardiyanti; Neneng Miskiyah; Hendra Sastrawinata

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

This study aims to analyze the business development strategy of Depot Kusen Rahmat by reviewing four main aspects, namely production, human resources (HR), finance, and marketing. The analytical approach used in this study is SWOT (Strengths, Weaknesses, Opportunities, Threats) and QSPM (Quantitative Strategic Planning Matrix). Primary data was obtained through a survey of 16 respondents who are active consumers of Depot Kusen Rahmat. The results of the SWOT analysis identified that the company has four strengths, four weaknesses, four opportunities, and four threats. The most dominant internal strength is efficient and neat products, with the highest weighted score of 0.509, which indicates that the quality of production results is the main competitive advantage. On the other hand, the main weakness found is the absence of a product catalog, with a score of 0.158, which indicates a lack of visual information media as a means of product promotion and communication to consumers. From external factors, the biggest opportunity is the increasing consumer interest in custom products, with a score of 0.479, which indicates a positive trend towards product personalization. The most significant threat is the rapidly changing design trends, with a score of 0.186, which requires the company to be more adaptive to changing market tastes. Based on the results of the SWOT matrix analysis, the company's position is in Quadrant I with an IFAS value of 1.368 and EFAS of 1.206, which indicates that the company is in a position to support an aggressive growth strategy. The QSPM results recommend prioritizing strategies in the form of emphasizing quality and balanced prices, followed by improving customer service and developing high-quality custom products as strategic steps to win market competition and increase business competitiveness sustainably.

Nabilah Angraini; Paisal Paisal; Afrizawati Afrizawati

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

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

Tuwuh Adhistyo Wijoyo; Julian Andriani Putri; Fransiska Ayu Aprilia; Salsabila Febriani Putri

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia's economy with a contribution of around 60% to the Gross Domestic Product and the absorption of more than 90% of the national workforce. In the culinary sector, MSMEs face various challenges, especially in terms of limited access to technology, efficient logistics management, and the implementation of hygiene practices that meet standards. This community service activity aims to empower culinary MSMEs through a structured and comprehensive approach that includes technology training, managerial capacity building, and the implementation of food safety standards. The method of implementing activities consists of three main stages: (1) preparation and planning, (2) implementation of training and mentoring, and (3) evaluation and follow-up. The training is focused on the use of digital technology for business operations, financial and logistics management, and hygiene practices in food production. Mentoring is carried out intensively to ensure that knowledge and skills transfer is effective. The results of the activity showed a significant increase in the understanding and skills of culinary MSME actors. Partners are able to adopt simple technology to support business operations, improve management systems, and implement better hygiene practices. In addition, this activity succeeded in building a collaborative network between MSMEs, academics, local governments, and the private sector, which strengthened the local business ecosystem. However, challenges in the form of limited financial resources and the need for ongoing assistance are still major concerns. Overall, this program makes a real contribution to increasing the competitiveness of culinary MSMEs, encouraging local economic growth, and supporting the development of an inclusive and sustainable business ecosystem based on community empowerment.

Lazia Putri Widjiastuti; Mochamad Amboro Alfianto; Akwilla Nathanael Odoh; M. Alandra Bestama; Gilang Ramadan +1 more

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

The loading in and loading out processes are crucial stages in event production. Although often invisible to the audience, they have a direct impact on the smooth running and quality of the event. This study aims to examine the implementation of the loading process at the Pancaverse event held at Depok City Square, focusing on technical dynamics, field challenges, and the implemented solution strategies. This study uses a descriptive qualitative approach through a case study, where data was obtained through field observations, in-depth interviews with five key informants, and technical documentation of the event. The results show that the success of the loading process is highly dependent on several key factors, including detailed planning, clear work zone division, and responsive inter-team communication. Thorough planning before the event begins is crucial to minimize technical errors during the loading process. Furthermore, a structured work zone division facilitates coordination between teams and accelerates workflow. Effective communication between teams, both internally and with external parties, also significantly influences the smooth running of the loading process. However, external factors such as bad weather and miscommunication between vendors are major challenges faced. These challenges can impact the smooth logistics and the overall loading process. Therefore, risk mitigation is carried out through cross-checking logistics, intensive coordination with external parties, and providing backup plans in case of obstacles. The use of a logistics checklist and tagging system has also proven effective in accelerating the identification of goods during unloading, thereby streamlining the loading and unloading process. Overall, this study emphasizes the importance of technical and managerial readiness in handling the loading process as an integral part of event production. These findings are expected to provide practical insights for event industry players in designing and implementing more adaptive and efficient logistics strategies in the field.