Publication Search

This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.    

This research aims to examine the learning methods and challenges faced by several students when solving mathematics problems regarding number patterns, with an emphasis on analyzing students' thinking processes. This study employs an approach to analyze students' ways of thinking. In this study, a qualitative approach is used with a case study method on a group of junior high school students. Information was collected through observations and analysis of students' work. The findings of the research indicate that students apply various strategies in understanding the material of number patterns, which include memorizing patterns to trying to find their own formulas. However, many students face difficulties in drawing conclusions about patterns and connecting relevant mathematical concepts to everyday life. Common mistakes include errors in recognizing patterns, errors in calculations, and a lack of precision in understanding problems. Analysis of the thinking process shows that some students are still at the concrete operational thinking level, so they need visual aids and real-life examples to better understand patterns. This research emphasizes the need for an approach in teaching that can enhance students' abstract thinking abilities and requires varied practice in determining numerical pattern problems.    

This study aims to describe the dynamics of school leadership at a primary school affected by limited leadership experience and health-related constraints. Using a descriptive qualitative approach and in-depth interviews with several teachers, the findings reveal that the principal adopts a situational leadership style characterized by flexible and delegative practices. The principal places significant trust in senior teachers to carry out daily operational functions and decision-making processes. While this strategy fosters teacher autonomy and ensures the continuity of school activities, it also reveals weaknesses in supervision, quality control, and the symbolic presence of leadership. The lack of direct supervision results in unclear performance evaluations and weak program coordination. The study concludes that the effectiveness of situational leadership relies heavily on the strength of interpersonal relationships among staff and the existence of supportive internal systems. It is recommended that the principal strengthen the management team and establish a more structured communication system to sustain leadership quality and educational standards.

This study aims to analyze the product quality of tofu at Tahu Tansa, a tofu business located in Bogor City, by utilizing quality control tools such as check sheets, Pareto diagrams, and fishbone diagrams. Tofu is a nutritious food product with high consumer demand, but its production process often encounters defects that affect product quality. This research uses primary data obtained through direct observation and interviews and is analyzed using descriptive quantitative methods. The results show that the most dominant defect is non-standard tofu cutting size (50%), followed by overly soft texture (37.87%), and residual cloth stuck on the product (12.13%). Based on fishbone analysis, these defects are caused by suboptimal factors including manpower, machines, methods, raw materials, and measurement. The findings imply that improvements in operational standards, workforce training, and strict monitoring of raw materials and equipment are necessary to maintain quality and improve production efficiency at Tahu Tansa.

Internal performance evaluation is an essential process within strategic management, aimed at assessing a company's internal capabilities to achieve its strategic goals. This evaluation involves a comprehensive analysis of key internal components, including human resources, finance, operations, and marketing. The primary objective is to identify internal strengths and weaknesses, along with external opportunities and threats that may influence organizational performance. This study employs a qualitative research method to explore how internal evaluations contribute to strategic decision-making. The findings suggest that regular and systematic internal performance evaluations can serve as a strong foundation for formulating effective strategies, improving operational efficiency, and enhancing competitive advantage in the market. Thus, internal performance evaluation plays a vital role in supporting the strategic development and long-term sustainability of a company.

The phenomenon of the Facebook group "Fantasi Sedarah" which was revealed in May 2025 has shaken Indonesian society and sparked deep concern, this case involving thousands of members revealed a network of sexual predators and pedophiles who use digital space as a place to share explicit content about incest and sexual violence against children. This study aims to analyze the responsiveness of public service officials in handling the case. This study uses a qualitative descriptive method with a case study method to analyze the complexity of the problem. The results of the study show that the response of various public service agencies such as the Police, Komdigi, KPAI, and the Ministry of PPPA demonstrate the state's commitment to implementing the welfare state principle in the context of digital security. However, handling is still hampered by various structural and operational obstacles. Limited human resources who have expertise in the field of cybercrime, technical capacity that is not yet optimal in dealing with rapid technological developments, and the complexity of digital regulations that still require harmonization between regulations are the main challenges in law enforcement. The research findings emphasize the urgency of strengthening structural coordination between institutions through the establishment of more solid cooperation protocols, increasing community digital literacy, and developing innovative surveillance technology that can proactively identify and counter dangerous content. Strategic recommendations include implementing periodic evaluations of the digital legal system to ensure responsiveness to technological developments, empowerment, and strengthening institutional capacity in dealing with cybercrime.

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.

In the growing era of Artificial Intelligence (AI), communication technology plays an important role in supporting the effectiveness and efficiency of business operations. This research aims to analyze how the implementation of business communication technologies, such as email, video conferencing, online collaboration platforms, and information management systems, can improve efficiency in work processes and decision making. The methods used in this research are literature study and case analysis of several companies that have successfully integrated communication technology in their business activities. The results show that the strategic use of communication technology can speed up the flow of information, reduce operational costs, and improve productivity and coordination between teams. The findings emphasize the importance of appropriate adoption of communication technology in improving business competitiveness amidst changing market dynamics.  

SISFOANGUD is an operational data reporting apllication developed by the Ministry of Transportation to digitalize work processes in the air transportation sector. This study aiims to analyze the implementation of SISFOANGUD (Sistem Informasi Angkutan Udara) in supporting the work efficiency of information Unit officers at Sultan Muhammad Salahuddin in Bima. The underlying issue of this research is thet information unit staff still tend to rely on manual recording, one habit that persists is writing data ob small pieces of paper first before inputting it into the application. The research employed a descriptive qualitative method, with data collected through observation, interviews, documentation, and self appraisal. The data analysis technique used was thematic analysis, with data validity tested through source and technique trianggulation. The results of the study show that the SISFOANGUD application can support the work effiency of Information Unit officers if it is used consistently, supported by clear standard operating prosedures (SOP), continuous training, a shift in work culture toward digital systems, and increased self awareness among staff.

This study aims to analyze the organizational restructuring process at PT X and its impact on operational efficiency. This research also identifies post-restructuring barriers and formulates solutions that can be implemented. By using qualitative methods through interviews, observations, and documentation, the results showed that restructuring had a positive impact on operational cost efficiency, accelerated decision-making, and workflow efficiency. However, obstacles such as increased workload, adaptation difficulties, and technical constraints emerged. To overcome them, the company is advised to provide counseling services, transition training, and regular workload evaluations to maintain productivity and support the success of restructuring in the long run.

This research examines the governance of the National Amil Zakat Agency of Barito Kuala Regency as an effort to optimize transparent, professional, and sharia-compliant zakat management. Although South Kalimantan has the highest zakat potential in Kalimantan Island, its zakat realization is still far from the target, reflecting the challenges of public trust and the effectiveness of the institution's governance. This study aims to evaluate the governance of Barito Kuala National Amil Zakat Agency using three main indicators: Zakat Core Principles Index, Sharia Compliance Index of Zakat Management Organization, and Financial Ratio Analysis. Using a qualitative-descriptive approach, data was collected through observation and internal document analysis. The result shows that the implementation of Zakat Core Principle scores 0.44 (good enough category), while sharia compliance scores 0.72 (good category), and financial ratio shows high efficiency and effectiveness in collecting and distributing zakat. Important findings reveal that the suboptimal documentation of Operational Procedur Standard, absence of internal audit, and high operational burden become obstacles to ideal governance. Although the management of zakat in Barito Kuala National Amil Zakat Agency has been running according to regulations and sharia principles, improvement of institutional structure, documentation, efficiency of human resources, and transparency of financial statements are needed. This research provides a practical contribution as an internal evaluation of the institution and a scientific contribution in the development of accountable and sustainable zakat management in Indonesia.

Sustainable business transformation has become a cornerstone of modern corporate strategy in addressing environmental, social, and economic challenges. The Sustainability-Led Innovation (SLI) approach provides an innovation framework that embeds sustainability principles into business models, fostering organizational adaptability and long-term value creation. This study aims to (1) identify the mechanisms for integrating SLI into sustainable business models, (2) evaluate SLI’s contribution to competitive advantage, and (3) analyze the development of dynamic capabilities to support sustainability initiatives. By combining the Sustainability-Driven Business Model Innovation (SBMI), Dynamic Capability Theory (DCT), and Triple Bottom Line (TBL) frameworks, this qualitative research utilizes in-depth interviews and document analysis of culinary SMEs in Malang. Findings reveal that organizations adopting SLI achieve higher operational efficiency, respond more agilely to regulatory changes, and attract stronger consumer loyalty. These insights underscore the necessity of embedding sustainable innovation strategies into long-term business planning to secure resilient competitive advantage.

This study aims to strengthen industrialization in the livestock sector to increase productivity and investment at the district and city levels. The use of modern technologies, such as digital livestock management systems, sensor-based animal health monitoring, and automated feeding systems, has increased in recent years in response to the need for efficiency and improved production outcomes. Data were collected from various livestock units, ranging from small-scale to large-scale farms, through surveys and observations over a two-year period. The analysis results show a significant positive relationship between the level of investment in livestock technology and productivity improvements, both in terms of livestock population growth and production outputs (meat, milk, eggs). Higher investment in technology tends to result in better operational efficiency, lower animal mortality rates, and improved product quality. These findings indicate that accelerating the adoption of technology in the livestock industry can be an effective strategy to enhance the competitiveness and sustainability of the national livestock sector.

This article examines the implementation of Google Sites as a platform for developing a digital magazine by students of MAN 3 Solok. The research aims to describe the design, execution, and evaluation processes of utilizing Google Sites in creating a digital magazine, as well as to identify the challenges and benefits encountered. The method employed involved training and direct mentoring for 20 members of the student council at MAN 3 Solok. The results indicate that 70% of participants successfully accessed the website and created the digital magazine effectively, while 30% faced operational and infrastructure-related technical challenges. The use of Google Sites has proven effective in enhancing digital literacy, creativity, and collaboration among students in creating digital-based school publications. Through this activity, students not only gained technical skills but also developed essential creative thinking, problem-solving, and collaborative abilities in the digital era.

This article examines the implementation of Google Sites as a platform for developing a digital magazine by students of MAN 3 Solok. The research aims to describe the design, execution, and evaluation processes of utilizing Google Sites in creating a digital magazine, as well as to identify the challenges and benefits encountered. The method employed involved training and direct mentoring for 20 members of the student council at MAN 3 Solok. The results indicate that 70% of participants successfully accessed the website and created the digital magazine effectively, while 30% faced operational and infrastructure-related technical challenges. The use of Google Sites has proven effective in enhancing digital literacy, creativity, and collaboration among students in creating digital-based school publications. Through this activity, students not only gained technical skills but also developed essential creative thinking, problem-solving, and collaborative abilities in the digital era.

This qualitative literature review explores the role of digital marketing and operational strategies in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). Drawing on recent empirical studies, the review highlights how digital marketing adoption, product innovation, and operational efficiency contribute to increased sales, customer satisfaction, and competitiveness in MSMEs. The study synthesizes findings from various journals to identify effective marketing strategies and operational practices that are critical for MSMEs’ sustainability. Implications for managers include prioritizing digital platforms and integrating operational improvements to optimize growth. The review also identifies gaps for future research on tailored marketing and operational frameworks in diverse MSME contexts.

The problem of this research is how the implementation of the management control system in TOSERBA MMTC and what strategies are carried out to improve competitiveness in TOSERBA MMTC. The purpose of this study is to determine how the implementation of the management control system in TOSERBA MMTC and to determine what strategies are carried out to improve competitiveness in TOSERBA MMTC. This research method uses a qualitative approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study TOSERBA MMTC has implemented a structured management control system at three levels: strategic, operational, and financial. Strategic involves quarterly planning based on historical data; operational combines computerized information systems and a collaborative work culture; while finance applies tiered authorization and bottom-up budgeting, which has successfully reduced budget deviations by 22%. To improve competitiveness, MMTC carries a hyperlocal strategy by selling 45% local products, digital transformation such as WhatsApp Business and dynamic discount systems, and marketing through local social media and digital loyalty programs, which have proven effective in increasing sales and customer retention.

The role of strategic planning plays a crucial role in improving organizational performance as well as in its implementation. This researcher aims to examine the role and implementation of strategic planning in improving organizational performance in the context of education through a literature review approach to five selected articles published between 2022 and 2024. The results of this study indicate that the role and implementation of strategic planning act as the main foundation in determining the direction of the organization, ensuring alignment between vision, mission, and operational actions. Effective implementation of this strategic plan requires resource coordination, clear communication, and leadership that is able to motivate and direct time.

In the digital era, companies are required to manage data optimally to improve operational efficiency. This research aims to analyze the role of data management and database systems in supporting company work efficiency. A descriptive approach is used by reviewing literature from various relevant academic sources. The results show that the implementation of a structured database system can reduce data redundancy, increase the speed of information access, and strengthen the decision-making process. With good data integration between divisions, the company can improve internal coordination and response to market changes. The findings confirm the importance of an effective data management strategy in supporting an organization's competitive advantage.    

Indonesia, which is located on the equator, has great potential to utilize solar energy, with an average solar radiation reaching 4.80 kWh/m² per day. This provides an advantage in the development of Solar Power Plants (SPP), one of which is through the installation of rooftop on the roof of the building as a source of electrical energy. This study aims to analyze the feasibility of SPP development by considering the techno-economic aspects of the Pondok Juice cafe. The total real electrical energy consumption required by the Pondok Juice cafe is 32,548 Wh/day. Assuming a system loss of 15%, the total electrical energy requirement that must be supplied by the SPP is 37,430.2 Wh/day. The initial investment projection is IDR 204,265,197, with operational and maintenance costs for 25 years of IDR 105,760,028. The investment feasibility analysis shows NPV of IDR 441,523,820.10, BCR 4.11, DPP ±5 years, and IRR 15.55%, which proves that this SPP planning is feasible to implement.