Publication Search

The commercial sector, especially the hospitality industry, is one of the largest consumers of electrical energy, with energy costs often ranking as the second highest operational expense. This study aims to conduct a specific Electrical Energy Audit in the Office Engineering unit of Aston Denpasar Hotel & Convention Center to optimize electricity usage and improve energy efficiency. The research applies a detailed audit approach with a focus on lighting systems and air conditioning (AC), which are major contributors to energy consumption. The initial stage involves calculating the actual Energy Consumption Intensity (IKE) in kWh/m²/month and comparing the results with ASEAN and SNI standards to determine the efficiency classification of the building. Data collection is carried out through direct field measurements as primary data, using instruments such as a Clamp Meter and Lux Meter. The expected outcome of this study is the identification of detailed Energy Saving Opportunities (ESO), along with the estimation of potential monthly energy cost savings and the calculation of the investment Payback Period.

Developments in information technology have had a significant impact on business communication and negotiation processes in various industrial sectors. Technological advances such as email, video conferencing, instant messaging applications, cloud-based information systems, and other digital media have created new, faster, more efficient, and more documented communication models. This study uses a descriptive approach based on a literature review to analyze how information technology is transforming interaction patterns, strategies, and negotiation processes in the modern business environment. The results indicate that information technology plays a strategic role in increasing the effectiveness of business communication and accelerating the negotiation process. Advantages such as cost savings, time flexibility, global access, and automated documentation are the main reasons for the increasing use of digital media in the business world. However, digital negotiation also presents challenges such as the loss of non-verbal context, the risk of miscommunication, data security issues, and limitations in interpersonal relationships. The conclusion of this study confirms that successful negotiations in the digital era are greatly influenced by interpersonal communication skills, digital literacy, appropriate media selection, and the implementation of negotiation strategies that adapt to technological changes.

The biggest challenge faced by the community, especially vulnerable and poor groups, is the cost of managing chronic diseases. Even though there is national health insurance, non-medical costs, costs arising from self-medication, and limitations on certain benefits are still often obstacles that cause high out-of-pocket expenses for the community. The high costs of curative and rehabilitative care indicate that preventive and promotive efforts must be significantly improved, and one way to support the sustainability of these efforts is through a pre-emptive health financing scheme. Community service activities are carried out using a participatory approach so that community members are actively involved in the activities. The activities are carried out in three stages, that is preparation or needs identification, implementation and evaluation. The results of the activity show that the community's knowledge increased significantly because of the community service activity. Participants who took part in the activity also successfully designed a community-based financing scheme involving health savings, whereby each member makes agreed monthly contributions. This community service project demonstrates that community empowerment through the establishment of a pre-emptive financing scheme for chronic diseases can provide an effective, sustainable solution for improving public health.

This study aims to analyze the effect of service quality and trust on members’ decisions to use the services of Koperasi Simpan Pinjam (KSP) Pamuji in the Soloraya region. Savings and loan cooperatives play an important role in providing financial access for the community; therefore, service quality and members’ trust are crucial factors in sustaining cooperative services. This research employs a quantitative approach with an explanatory research design. Data were collected through a structured online questionnaire distributed to 201 respondents selected using purposive sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results indicate that service quality has a positive and significant effect on service usage decisions, as evidenced by a regression coefficient of 0.504 and a significance value below 0.05. Trust also shows a positive and significant effect on service usage decisions with a regression coefficient of 0.375. Simultaneously, service quality and trust explain 82.5% of the variation in service usage decisions. These findings confirm that positive service experiences and high levels of trust are key determinants in encouraging members to use cooperative savings and loan services. The results of this study are expected to provide practical insights for cooperative managers in formulating strategies to improve service quality and strengthen members’ trust in order to enhance sustainability and competitiveness.

The increasing demand for electrical energy, particularly in offices and commercial buildings, has made energy efficiency a critical aspect of sustainable development. Among various building components, lighting systems are recognized as one of the major consumers of energy. This study investigates the potential for energy savings through the adoption of a smart lighting system incorporating IoT-based sensors, motion detectors, and dimming controls. Employing a quantitative descriptive approach, the research was conducted at the workspace of Indie Light, comparing energy consumption before and after the implementation of the system. Data were collected using direct observation, light and power meters, and real-time monitoring devices to ensure accurate measurement. The results demonstrate that smart lighting systems can substantially reduce energy use without compromising lighting quality or comfort. By integrating intelligent sensors and adaptive control algorithms, the system not only optimizes energy efficiency but also aligns with national policies on energy conservation, supporting broader environmental sustainability efforts. These findings suggest that smart lighting solutions can play a significant role in promoting energy-efficient practices in commercial spaces while contributing to sustainable development goals.

This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.

This research was conducted at PT PLN Nusantara Power UP Paiton, one of the largest coal-fired power plants (PLTU) in Indonesia, which focuses on reducing the generation of hazardous and toxic oil waste through the implementation of an oil purification system. The use of large amounts of lubricating oil in the Electro-Hydraulic System (EHS) has the potential to produce high amounts of used oil waste. To address this, the company implemented two main technologies, namely Water Content and Varnish Removal, which function to reduce water content and varnish layers so that the oil can be reused without reducing engine performance. This research used a quantitative descriptive method with data collection techniques through field observations, interviews, and operational documentation from 2021 to 2024. The results showed that the oil purification system was able to reduce hazardous and toxic waste generation by 11.46 tons over four years. In addition to providing environmental benefits, the implementation of this system also resulted in savings in oil waste costs of approximately Rp6,200,560,000. Technically, purification maintains engine performance by reducing water and varnish content, while from an environmental perspective, this activity supports the principle of reduce in hazardous and toxic waste management. Overall, the oil purification system has proven effective in improving operational efficiency, extending oil life, and supporting sustainable waste management for industrial operations.

This community service activity was conducted to assist banking institutions in the Surabaya region in enhancing the effectiveness of marketing strategies for savings products in order to increase the number of customers. The main problems faced by banks include the relatively low level of public interest in saving and the suboptimal implementation of promotional strategies, particularly in the utilization of digital media. This activity employed a collaborative approach through training, mentoring, and joint evaluation with marketing staff of banks in the Surabaya area. This activity commenced with an observation and interview phase to identify the marketing strategies that had been previously implemented. Subsequently, material delivery, technical assistance, along with an evaluation of promotional effectiveness. The results indicate that participants were able to implement more adaptive marketing strategies by utilizing digital media such as social media, website, and banking applications. The implementation of these strategies was shown to increase public interest in opening saving accounts. Furthermore, this activity contributed to enhancing the capacity of marketing staff to design data-driven strategies and to strengthening public financial literacy regarding saving products.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

Social loans are an important tool for developing local economies, especially in remote areas such as rural areas. The Indonesian Village City Savings and Loan Cooperative (KSU) is one of the business entities that provides loan capital to its members. The purpose of this study is to determine the mechanism of social loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City and to determine the perspective of Islamic Economic Law on loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City. This research method uses a descriptive research type with a qualitative approach. Data collection was carried out through observation and interviews with the Management and members of the Savings and Loan Cooperative (KSU) of the Indonesian City Village. The results of the study show that first, the loan application procedure involves several steps such as becoming a member, filling out forms, completing documents and the approval stage. The maximum loan provision is 80% of the savings balance with a loan tenor of 12 months and 18 months. The payment system is made in installments through salary deductions and is subject to a 5% interest. For borrowing members who are late, there are no sanctions or fines but there is a time dispensation. Second, the loan application and management mechanism at the Multipurpose Cooperative has met sharia principles through transparent and structured governance, such as deductions from salary installments and a guarantee policy provided in the form of the amount of member savings balances. However, social loans at the Multipurpose Cooperative contain an element of benefit (profit) of 5%, which according to some scholars can be classified as usury because of the addition of value to the principal loan, even though the benefit is returned to members through the Business Result Remainder (SHU).

This study aims to analyze the role of the Makmur Mandiri Savings and Loan Cooperative (KSP) in supporting the development of Micro, Small, and Medium Enterprises (MSMEs). KSP Makmur Mandiri serves as a microfinance institution providing financial access and business mentoring for MSME actors. The method used is qualitative descriptive with a Group Investigation approach, involving group discussions to gain deeper insights from relevant literature sources such as journals and books. The theoretical review supports understanding the cooperative’s role in improving member welfare and the obstacles faced in managing and developing MSMEs. The findings show that KSP Makmur Mandiri has succeeded in providing continuous capital and support, helping MSMEs to survive and grow despite economic challenges, especially after the pandemic. However, the cooperative faces various internal and external obstacles that require strategic collaboration for sustainable development. The implication of this study is to encourage enhanced managerial capacity of cooperatives and the need for stronger government policy support to optimize the cooperative’s role as a strategic partner for MSMEs.

The implementation of the Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra in 2025 was placed at SD Negeri 102028 Sei Parit, located in Sei Rampah District, Serdang Bedagai Regency. This activity aims to instill the habit of saving from an early age in elementary school students as an effort to improve Islamic financial literacy in order to form a character of thrift, responsibility, and financial intelligence. The method used is an interactive learning approach through educational stories, games, learning videos, and mini banking simulations. The results of the activity show that students have a better understanding of the importance of saving, managing pocket money, are able to explain the benefits of saving in their own words, and are encouraged to start saving habits, both at home and at school. Early savings education has proven effective in fostering awareness of wise and future-oriented money management and is expected to become an applicable model for Islamic financial literacy learning at the elementary school level.

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

This research investigates the application of the Economic Order Quantity (EOQ) method to improve drug inventory management in a primary hospital pharmacy, with a particular focus on reducing storage costs. A descriptive quantitative approach was applied using secondary data from January to December 2024, covering annual demand, purchase price, ordering cost, and holding cost. The analysis concentrated on fast-moving vital essential and moderate vital drugs that are critical for sustaining patient treatment. The study revealed inefficiencies in the hospital's procurement practices, with some medicines simultaneously facing overstock and stockout risks, indicating weak planning. EOQ calculations provided alternative procurement quantities that were smaller but more frequent, resulting in lower storage costs and better stock control. Simulation outcomes demonstrated notable cost savings, particularly for Flamicort, Diazepam, and Ventolin. These findings emphasize the value of integrating EOQ into hospital pharmaceutical logistics to reduce financial losses, strengthen supply chain efficiency, and ensure the continuous availability of essential medicines in primary hospital settings.

Micro-Hydro Power Plant (MHPP) is a renewable energy solution suitable for remote rural areas with river flow availability. This study was carried out in Kampung 17, Batulawang Village, West Java, through the Community Service Program of HMM ITPLN, by designing and implementing a simplified MHPP system. The analysis indicates a hydraulic power potential of 1.511 kW with an effective head of 3.08 m and a discharge of 0.005 m³/s. Of this potential, the maximum utilized power reached 1.108 kW, equivalent to 73.32% of hydraulic energy utilization. The system is capable of producing approximately 26.6 kWh per day or around 798 kWh per month, matching the total demand of 12 households and one mosque in Kampung 17. If this demand were supplied by the national grid (PLN) under the R-1/TR 1300 VA category at Rp1,444.70 per kWh, the monthly cost would amount to approximately Rp1,152,870. Hence, the MHPP enables annual savings of around Rp13.8 million while ensuring local energy independence

The development of traditional markets is increasingly threatened by market transformation, both physically and through online sales systems (e-commerce). This study aims to analyze the forms of resilience implemented by clothing vendors at Wage Market, Tulungagung, in maintaining their business continuity amidst declining market conditions. This study uses a qualitative approach with a case study research design. This research utilizes James S. Coleman's Rational Choice Theory. The methods used are observation, interviews, and documentation. The subjects in this study were six people consisting of four clothing vendors, the Head Coordinator of Wage Market, and the Heads of Market Technical Implementation Units throughout Tulungagung Regency. Subject selection was based on a purposive sampling technique. The results show that the forms of trader resilience consist of economic, innovation, social networks, and psychological aspects. Economically, traders maintain their businesses through managing capital owned by personal savings and cooperative loans. In terms of innovation, traders utilize simple technology and a variety of merchandise patterns. In terms of social networks, family support and solidarity among traders are the main strengths, while psychologically, optimism and religious beliefs help them survive. The implications of this research emphasize the importance of strengthening vendor strategies through digital marketing training and support for market revitalization policies from local governments to maintain the economic sustainability of vendors during times of market transformation.

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.

Development financing systems in various developing countries, including Indonesia, have been tested by repeated global crises, such as the 2008 financial crisis, the COVID-19 pandemic, and geopolitical tensions since 2020. The economy is highly dependent on external funding, such as foreign loans and foreign direct investment (FDI), making it vulnerable to disruptions and uncertainty in capital flows. This article examines the strategic role of domestic savings as a stabilizer in maintaining the resilience of development financing using a desk study approach. The literature review shows that mobilizing domestic savings through conventional and Islamic financial institutions is crucial for encouraging long-term investment, reducing dependence on external financing, and strengthening national fiscal independence. In the Islamic economy, the rise of yield-based savings instruments, productive waqf, and retail sukuk has helped expand a stable and equitable domestic funding base. Furthermore, this article finds that digital transformation, fiscal incentive policies, and financial literacy are key to increasing public participation in productive savings. Therefore, increasing domestic savings is an economic tool and a national defense strategy in facing ongoing global crises.