Publication Search

Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.

Educational financing management plays an important role in improving the quality of education in primary schools. However, limited school operational funds often become an obstacle to achieving optimal educational outcomes. This study aims to analyze the efficiency of educational financing as a strategy for improving education quality at SDN Mekarjaya, Tasikmalaya Regency. The research employed a qualitative descriptive approach with a case study design. Data were collected through interviews, observations, and documentation studies involving the principal, teachers, and school financial documents. The findings indicate that the implementation of data-based planning, priority-scale budgeting, digital financial administration through the ARKAS application, and collaboration with various stakeholders contributed positively to improving school quality. Financing efficiency supported literacy programs, teacher competency development, learning effectiveness, and school management improvement. Although the school still faced challenges related to limited funding sources and administrative constraints, efficient financial management enabled the school to optimize available resources effectively. This study concludes that efficient, transparent, and accountable educational financing management can serve as a strategic instrument in supporting sustainable improvement in the quality of primary education.

This study examines the absence of clear time limits in civil procedural law and its impact on the effectiveness of the principle of simple, fast, and low-cost justice in Indonesia. Normatively, this principle serves as a fundamental guideline in ensuring efficient and accessible dispute resolution. However, in practice, civil proceedings often take a prolonged and complex course, leading to increased costs and legal uncertainty. This research aims to analyze whether the principle has real normative force and how the lack of time constraints in each stage of civil litigation contributes to procedural delays. The study employs a normative legal research method using statutory and conceptual approaches, supported by secondary legal materials. The findings indicate that the absence of strict and binding time limits allows procedural flexibility to be misused, resulting in repeated delays, inefficiency, and case accumulation. Consequently, the principle of simple, fast, and low-cost justice tends to remain declarative rather than operational. The study concludes that the effectiveness of this principle is significantly weakened by the lack of time regulation and suggests the need for reform through time-bound case management, stricter procedural control, and the integration of digital judicial systems to enhance efficiency and legal certainty.

Hydrogen-based hybrid microgrid systems have emerged as a promising solution to enhance renewable energy integration and improve energy supply reliability. By combining renewable sources such as solar and wind with hydrogen production and storage technologies, these systems address the intermittency of renewable power while ensuring continuous energy availability. This study evaluates the techno-economic feasibility, environmental impact, and scalability of hydrogen-based hybrid microgrids, with a focus on cost-effectiveness and system performance under varying operating conditions. Simulation tools, including HOMER Pro and MATLAB Simulink, are used to model the system and conduct sensitivity analyses on hydrogen production costs and demand fluctuations. Key performance indicators such as Levelized Cost of Energy (LCOE), Net Present Value (NPV), and CO₂ emissions reduction are assessed. The results show that although the system requires a high initial investment, it becomes economically viable over time due to reduced operational costs and improved efficiency. Additionally, the system demonstrates significant environmental benefits, outperforming conventional fossil fuel-based systems in terms of emissions reduction. Sensitivity analysis further indicates that advancements in hydrogen production technologies could substantially enhance economic feasibility. Overall, hydrogen-based hybrid microgrids offer a reliable and low-carbon energy solution, supporting sustainable energy transitions and reducing dependence on fossil fuels.

The development of digital technology has encouraged micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, to adapt by utilizing online applications as a strategy to increase competitiveness. This community service activity aims to improve the understanding and capabilities of business owners at Kedai Jajanan Zahira in Surabaya in utilizing online applications as a marketing and sales tool. The method used in this study is Participatory Action Research (PAR), an approach that actively involves business actors in every stage of the process. These stages include problem identification, planning, implementation, and evaluation. Data collection techniques were carried out through interviews and direct observation to obtain a realistic picture of business conditions. The results of the activity showed an increase in business owners' understanding of the importance of digitalization, improved skills in using food delivery applications and social media, and increased market reach and interaction with consumers. In addition, the use of online applications also contributed to increased operational efficiency, such as more systematic order management and transaction recording. Overall, mentoring in the use of online applications has proven effective in increasing the competitiveness of culinary businesses. This activity has a positive impact not only on increasing sales, but also on business sustainability through increased digital literacy and the ability to adapt to technological developments. Therefore, ongoing mentoring is needed so that business actors can consistently optimize the use of digital technology in developing their businesses.

This study aims to analyze innovative strategies that can be implemented by Micro, Small, and Medium Enterprises (MSMEs) in East Java to improve competitiveness through digital marketing and e-commerce. This study uses a descriptive qualitative approach with a library research method by reviewing various scientific literature, government reports, and previous studies related to MSME innovation and digital transformation. The results of the study indicate that digital marketing and e-commerce innovation can increase market reach, operational efficiency, product differentiation, and MSME sales. However, the implementation of innovation still faces several challenges such as low digital literacy, limited capital, limited technology, and lack of system integration. Therefore, innovative strategies are needed, including integrated digital marketing, marketplace optimization, social commerce, digital payment systems, logistics integration, digital branding strengthening, and digital literacy training. In addition, collaboration between MSMEs, government, universities, communities, and digital platforms is an important factor in accelerating MSME digital transformation. This study produces recommendations for an innovative strategy model based on digital marketing and e-commerce to improve the competitiveness and sustainability of MSMEs in East Java.

separating and shredding organic and inorganic waste. This study aims to analyze the process of shredding household waste using the Computational Fluid Dynamics–Discrete Element Method (CFD-DEM) and determine the optimal operational parameters based on variations in rotor speed. The research method uses numerical simulation with SolidWorks 2024 software for geometric modeling and Ansys Rocky 2023 R1 for CFD-DEM simulation. The rotor speed variations used are 1000 RPM, 2500 RPM, and 4000 RPM with a mass flow rate of 4 tons/hour and a simulation duration of 2 seconds. The parameters analyzed included particle mass flow rate, shredding characteristics, and power consumption. The simulation results showed that a speed of 1000 RPM produced the most optimal performance with a maximum capacity of ±4 tons/hour and a stable shredding response compared to other variations. At 2500 RPM, there were high fluctuations with low capacity (±0.6 tons/hour), while at 4000 RPM, the capacity was moderate (±1.1 tons/hour) but still did not exceed the performance of 1000 RPM. Based on these results, it can be concluded that a rotor speed parameter of 1000 RPM is the most effective condition for improving the grinding efficiency and production capacity of a hammer mill-type Depackaging machine based on CFD-DEM simulation.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

This study examines the role of the Lubuk Intan Village Unit Cooperative (KUD) in assisting in managing oil palm sales for smallholder farmers in Peninjau Village, Batanghari Regency. The background of this study is based on the suboptimal distribution of economic benefits to farmers, despite increasing sales through the cooperative. This situation indicates the need to strengthen the role of cooperatives in the harvest marketing system. This study used a qualitative approach with descriptive methods. Thirteen informants were interviewed: three administrators and ten members of the Lubuk Intan KUD in Peninjau Village, Batanghari Regency. The results indicate that the Lubuk Intan KUD plays a role in facilitating collective sales, providing price information, and creating certainty and transparency in the weighing and recording of harvests. This role has been able to improve marketing efficiency and member trust. However, its implementation still faces obstacles such as limited human resources, limited operational capital, and inadequate member participation.

The adoption of holocratic leadership systems has become a crucial strategy for startups navigating market volatility, which demands organizational agility through the elimination of traditional hierarchies. This study aims to analyze the transformation of the Human Resource (HR) department's role within holocratic systems and its impact on HR efficiency in startup environments. Employing an integrative literature review approach, this research synthesizes various findings from reputable global and national journals published within the last five years to map the shifts in managerial functions. The results indicate that in structures devoid of conventional managers, the HR role transforms from a controlling authority into a system architect and governance facilitator that maintains compliance with the organizational constitution. HR efficiency is achieved through clear authority distribution within dynamic roles, transparent peer-to-peer feedback mechanisms, and the removal of slow bureaucratic coordination costs. The contribution of this research lies in the formulation of the "HR-as-a-Platform" conceptual model, which shifts the focus of management practices from personal supervision to systemic infrastructure optimization. The practical implications provide a guide for startup founders to re-engineer HR functions to support individual autonomy without sacrificing operational stability. This study confirms that the success of non-hierarchical organizations relies heavily on the integration of radical autonomy and robust digital protocols facilitated by the newly defined HR function.

The steering gear is a vital component in ship operations, functioning to control the ship’s direction accurately. The reliability of this system highly depends on the performance of the hydraulic system, where the mechanical seal plays a key role in maintaining system pressure and preventing oil leakage. This study aims to identify the main factors causing mechanical seal damage and analyze its impact on the performance efficiency of the steering gear AHTS Logindo Stamina. Qualitative data were obtained through participatory observation and in-depth interviews with the second engineer. Meanwhile, quantitative data were gathered by measuring technical parameters such as oil pressure, operating temperature, and rudder movement time, which were then compared with SOLAS standards. This damage results in oil leakage through the mechanical seal gap, abnormal noise in the hydraulic system, and a significant decrease in working pressure of -25,86%. The operational impacts include the occurrence of steering gear failure alarms, decreased hydraulic efficiency of 25.87%, and the risk of system failure that could endanger ship maneuverability. This study recommends preventive maintenance through oil quality monitoring, environmental condition control in the steering gear room, and periodic mechanical seal replacement in accordance with operational standards to maintaining optimal steering system performance.

The development of information technology has become a primary pillar in enhancing corporate operational efficiency, where rapid and accurate data integration significantly determines business competitiveness. Case study in PT Gawi Anjung Bersama (GAB) revealed that the company is facing operational constraints because the management of delivery orders and invoices still relies on conventional office applications such as Microsoft Excel and Word. This procedure causes hurdles in data sharing among staff and results in low information security due to the absence of integrated access control settings. This research aims to design and develop the Gawi Anjung Bersama Information System (SIGAB), a web-based system implementing the CodeIgniter framework. The system is developed using Waterfall model, encompassing stages from analysis, design, and implementation to testing. The research flow starts with problem identification, primary and secondary data collection, and functional and non-functional requirements analysis. The system is designed using Unified Modeling Language (UML) modeling, specifically Use Case and Class Diagrams, as well as Entity Relationship Diagrams (ERD) for the database. The system interface is designed as wireframes on Figma web. This system separates access rights into three main actors namely owner, administrator, and staff, to ensure data security. Blackbox testing results, conducted after the system was hosted, indicate that all functional features operate as intended. The implementation of SIGAB is expected to optimize the management of delivery orders and invoices at PT GAB.

This study aims to examine how an online bajaj-based pick-up and drop-off service developed by a kindergarten is implemented. The bajaj application is considered an innovation in a community-based educational transportation system. The limitations of conventional pick-up and drop-off systems in providing optimal efficiency, transparency, and safety form the basis of this research. This study employed a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. The results indicate that the use of the online bajaj application improves service quality through features such as booking services, real-time location tracking,and notifications to parents, which enhance time efficiency, transparency, and a sense of security. Compared to commercial transportation services, the community-based service model allows for more controlled operational management. However, challenges such as low digital literacy among users, limited network infrastructure, and potential data security risks were also identified. Critically, this innovation contributes significantly to the development of the smart mobility concept in the education sector, although it still requires improvement in terms of system sustainability and user data protection.

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

The role of ports as crucial nodes in the global supply chain positions the maritime sector as one of the most dynamic industries worldwide. This research analyzes the strengthening of business law support maritime sector integration to enhance port operational efficiency and the role of business law instruments in realizing the principle of fair competition within ports. This research employs a normative legal approach focusing on the study of existing legal norms and regulations governing port management and maritime integration. The strengthening of business law in the maritime sector plays a crucial role in improving port operational efficiency. A strong and well coordinated business law framework will create ports that are more efficient, competitive, and adaptive to the changing demands of the global market. Several key principles must be developed. First, rules on information disclosure and accountability to ensure transparency in port governance. Second, prohibitions against abuse of dominant positions and oversight of vertical integration to prevent anti-competitive practices. Third, clear contractual norms and governance structures for public private partnerships (PPP), including proportional risk-sharing mechanisms to ensure fairness and efficiency in infrastructure development. Fourth, multi-level governance alignment across national and regional authorities to prevent incentive distortions.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

This study discusses the four pillars of digital transformation that are currently changing the business landscape in Indonesia, namely the digital ecosystem, digital twin technology, open innovation framework, and agile transformation. This study aims to identify and explain the key concepts underlying digital business innovation and its impact on business development in the modern era. The method used is a literature study with descriptive analysis of various primary and secondary sources related to digital innovation. The findings show that the application of these four pillars drives operational efficiency, increased cross-sector collaboration, accelerated product and service innovation, and increased business competitiveness. The implications of this study emphasize the importance of adopting a holistic digital strategy for companies to survive and thrive in an increasingly competitive and dynamic market. By understanding and implementing these pillars of digital transformation, Indonesian businesses can leverage the latest technologies to create innovative and sustainable business models.

Community service at Toko Entus Collection aimed to improve operational efficiency and sales through the implementation of a digital system. Students actively participated in managing social media, online promotions, and digital stock monitoring. Observations showed that digital media can disseminate product information widely, enhance consumer interaction, and support sales growth. Challenges included limited digital knowledge of the store manager, limited time for promotions, and inconsistent consumer responses. Direct guidance, socialization of digital media use, and adjustment of promotional strategies helped overcome these challenges. Students’ hands-on experience allowed the application of digital marketing theory to real business situations, while store managers benefited from improved operational performance. Therefore, this community service provides dual benefits: practical learning for students and increased competitiveness for SMEs.