Publication Search

80,083 articles from 756 journals · 2,111 citations tracked

Showing 81-100 of 284

Analytics

Anisa Lestari; Fahriya, Fahriya; Nurul Layali; Dian , Dian; Muhammad Ersya Faraby

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The halal cosmetics industry in Indonesia has grown rapidly in recent years in line with the increasing awareness of Muslim consumers regarding product safety, cleanliness, and compliance with Islamic law. However, this industry still faces several challenges, particularly related to the availability of halal-certified raw materials, production process standardization, and coordination among key stakeholders. This study aims to analyze the synergy between the government, business actors, and halal certification institutions in the development of the halal cosmetics cluster in Indonesia. Using a qualitative approach and case study design, this research draws on literature analysis and applies the concepts of halal industry clusters and the triple helix model. The results indicate that collaboration among cosmetic manufacturers, government institutions, and certification bodies such as BPOM and LPPOM-MUI has strengthened consumer trust and legal assurance regarding halal products. Nevertheless, barriers remain, including limited knowledge among producers about halal standards and uneven support infrastructures across regions. Therefore, strengthening policy integration, capacity building for industry players, and institutional support is necessary to enhance the competitiveness and sustainability of the halal cosmetics industry in accordance with the principles of Maqashid Sharia.

Syaiful Fadlol Al Mu'arrifn; Lilik Rahmawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Arya Rizqi Muhardillah; Hari Otang Sasmita; Mulyono Mulyono

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This study analyzes the optimization of creative content production on the TikTok platform of Garuda Systrain Interindo, a company engaged in occupational safety and health (K3) certification services. The research aims to (1) identify how the content production process is optimized and (2) examine how such optimization improves the effectiveness of creative content based on the principles of Integrated Marketing Communication (IMC). Using a qualitative descriptive approach, data were collected through observation of the company’s TikTok content, documentation, and analysis of content performance indicators. The results show that the optimization process includes structured planning through content planning sheets, determination of content pillars, talent briefing, consistency in editing style, and template standardization. These efforts are supported by post-production activities such as scheduling, performance monitoring, and evaluation through TikTok Analytics. Furthermore, the optimization significantly enhances content effectiveness, as indicated by increased engagement, reach, and stable performance of educational content. The implementation of IMC particularly in terms of message consistency, visual uniformity, and brand identity integration strengthens brand awareness and improves the clarity of K3 educational messages delivered to audiences. Overall, optimized and IMC-based content production contributes to more effective digital communication and strengthens the company’s professional image on social media.  

Kantari, Samawa; Deti, Sri; Ubabuddin

This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research employs a quantitative method. Data collection was conducted through the distribution of questionnaires to respondents. The data analysis used is panel data, and the hypothesis testing uses the coefficient of determination (R2), partial (t-test). The data used by the researcher is primary data that is then processed into secondary data, which includes halal certification, products, religiosity, and student perceptions. Data testing was also conducted with the help of SPSS 25 and Eviews 12 applications. The results of this study show: 1) The halal certification variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 1.6157 and a probability (p) of 0.0190. 2) The product variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 0.481082 and a probability value of 0.0314 < 0.05. 3) The religious variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 6.9607 and a probability of 0.000 < 0.05.

Sa'bani, Ria; Munadi; Nuraini

The halal status and price of a product significantly impact purchasing decisions. For example, Kropinka. The products offered have received halal certification from the relevant authorities. On the other hand, Kropinka also has a price difference compared to commonly sold coffee in the market. However, the demand for Kropinka is very high, leading Kropinka farmers to state that they struggle to meet the demand due to the sometimes insufficient supply of Kropinka. This situation makes Kropinka a suitable subject for research. The research methodology employed in this study is a quantitative method. The quantitative research method involves a specific population or sample. The data collected utilize research instruments and data analysis employs numerical (statistical) methods aimed at hypothesis testing applied to examine significance and hypothesis results. The review of the t-statistic shows 1.96, indicating that H0 is rejected. For the probability value, observing the p-value of 0.05, H0 is rejected. Thus, it can be concluded from this research that Variables X1 and X2 have significant values due to the p-value of 0.05. Based on the results of the conducted study, the following conclusions can be drawn: 1. The halal label present on KROPINKA product packaging has a relationship and significantly influences the purchasing decision of KROPINKA products, as indicated by a significance level of 0.024 < 0.05. This evidence demonstrates that the presence of halal labeling on KROPINKA products provides a positive value that significantly impacts consumers' purchasing decisions. 2. The varied prices of KROPINKA products corresponding to the types of products have a relationship and significantly influence the purchasing decision, as indicated by a significance level of 0.000 < 0.05. This further proves that the price The diverse range of products from KROPINKA provides a positive value that has a significant opportunity to influence consumer purchasing decisions. Additionally, halal labeling and pricing have a relationship and simultaneously exert a significant influence on the purchasing decisions of KROPINKA products

Mega Kariya Imani; Andar Sri Sumantri; Retno Mulatsih

Port Management and Maritime Administration Journal 2025 Indonesian Maritime Researchers and Lecturers

Ship safety is critical, particularly for operations involving tugboats in busy maritime environments like Cirebon Port, Indonesia.1 Despite strict regulations, annual safety targets are often unmet, prompting the need to assess key influencing factors.1 This study investigates the partial influence of four independent variables—Harbor Master's Role (X_1), Ship Seaworthiness (X_2), Ship Crew (X_3), and Shipping Navigational Aids (X_4)—on Tugboat Safety (Y) at Cirebon Port.1 Employing an associative quantitative method, data were collected via questionnaires distributed to 104 tugboat crew members (N=104).1 Multiple linear regression analysis revealed that all four variables have a positive and significant influence on Ship Safety (Y) (all t_{hitung} > t_{tabel} (1.984) and Sig. < 0.05).1 The variable Ship Crew (X_3) was found to be the most dominant factor, exhibiting the highest influence (\beta=0.352, t_{hitung}=4.160), confirming the pivotal role of human resources and competence in maritime safety.1 The regression model explained 50.1\% of the variation in Ship Safety (Y) (Adjusted\ R^2 = 0.501), with the remaining 49.9\% attributed to external factors, such as unpredictable weather and external policies (Suryani et al., 2018). Managerial implications recommend prioritizing the training and certification of crew members and rigorously enforcing Ship Seaworthiness checks, specifically regarding expired safety equipment.

Retnaningtyas Niken Hapsari; Hapsari Dwiningtyas Sulistyani

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

In accordance with the Ministry of Research, Technology, and Higher Education (Kemenristekdikti) Press Release Number: 3/SP/HM/BKKP/I/2019, themed “Open, Flexible, and Quality Research, Technology, and Higher Education,” it is stated that there is a current need for efforts to prepare higher education graduates. This preparation focuses on ensuring they possess the required competencies, work capabilities, and professional attitudes, which are to be achieved through certification, the enhancement of student achievements, and the provision of professional experience. TVKU, known as a local television station in the Semarang region, offers an internship program known as an “incubator.” This study aims to understand the significance of the role of this television incubator program in developing the competencies and professional experience of students at Universitas Dian Nuswantoro Semarang before they complete their studies and enter the actual workforce. The method applied in this study is the descriptive historical method. Data for this study was obtained through field research, which included interviews, observation, and documentation. Data analysis was conducted using a descriptive qualitative analysis method, based on the stages of data collection, data reduction, data display, and data verification. The study’s findings indicate a correlation between the TVKU work incubator program and the development of students’ competencies and professional experience. This is evidenced by the success of alumni in obtaining employment in their desired fields after participating in the incubator program.  

Dinda Safitri; Syarifur Ridho; Taruna Ginting

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

Maritime safety is a crucial aspect of sea transportation regulated by Law No. 17 of 2008, which mandates the fulfillment of ship seaworthiness and crew requirements. To ensure these standards are met, the Directorate General of Sea Transportation carries out continuous supervision through the issuance of the Ship Safety Certificate. This certificate ensures that the ship meets the material, construction, machinery, stability, and equipment requirements in accordance with regulations, including the SOLAS International Convention. To enhance efficiency, the SIMKAPEL digital system was developed to accelerate the certification process online. This study aims to analyze the mechanism of issuing the Ship Safety Certificate for the TB. Cavalo Marinho 09, managed by PT. Surya Samudera Indah Batam at the Batam Special Port Authority (KSOP). The method used is a combination of field and library research, with direct observation and active participation for six months. The results indicate that the certification process at KSOP Batam is in accordance with the applicable Standard Operating Procedures (SOP) and supported by the SIMKAPEL system. The study concludes that compliance with regulations and the utilization of digital systems are essential for maritime safety and efficiency.

Mohammad Jainuri Jayanto; Widyawati Widyawati; Nihayatus Sholichah; Ika Devy Pramudiana

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the implementation and effectiveness of the domestic product affirmation (pdn) and local product policies in bangkalan regency. Despite the strong legal framework established by national regulations such as presidential regulation no. 12/2021 and presidential instruction no. 2/2022, the realization of these policies faces significant challenges at the local level. The research identifies critical barriers, including the mismatch between supply and demand, limited product certification, and inadequate capacity of local micro, small, and medium enterprises (msmes) to meet quality and compliance standards. Furthermore, the study reveals that the low awareness and commitment among procurement officials, combined with administrative delays and insufficient supervision, hamper the achievement of target procurement goals, such as allocating at least 40% of government expenditure to local and msme products. Data collected through interviews, participant observations, and document analysis highlight that strengthening local msmes’ capacity, improving product quality standards, facilitating certification processes, and fostering stakeholder collaboration are essential strategies for optimizing the policy’s impact. The findings suggest that a comprehensive, multidimensional approach involving capacity building, standardization, policy enforcement, and continuous monitoring is critical to realizing the full potential of pdn and local product affirmation policies. Ensuring an effective synergy among government agencies, industry players, and oversight institutions can significantly enhance local economic growth, promote regional self-reliance, and improve the welfare of the local community. This study underscores the importance of targeted interventions and supportive mechanisms to turn policy aspirations into tangible development outcomes in bangkalan and similar regions.

Ilma Mahdiya; Abdul Wahab

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Digital transformation has opened vast opportunities for the younger generation to engage in technology-based entrepreneurship. However, the low level of literacy regarding Sharia-based business among university students remains a major challenge in building a competitive halal startup ecosystem. This community engagement program aims to equip students with both conceptual understanding and practical skills in developing digital businesses aligned with Sharia principles. The program was implemented on May 10, 2025, involving 60 students from UNISKA, UMB, and Poliban. The method employed an educational-dialogical approach based on experiential learning, encompassing interactive seminars, technical workshops, and reflective evaluations. The training materials included the Sharia Business Model Canvas, halal design thinking, Islamic ethical digital marketing, as well as halal legality and certification. The program’s effectiveness was measured through pretest and posttest instruments, which showed a significant improvement in the average score from 58.3 to 82.7. These findings indicate that the program was effective in enhancing students’ understanding and readiness to become halalpreneurs. Furthermore, the experience fostered a transformation in students’ mindsets toward perceiving business as a means of worship and social contribution. The program is recommended to be replicated on a larger scale with cross-sectoral collaboration and support.

Hali Hali; Muhammad Aditya Saputra; Ganis Khairulysa Prasetiyo; Lina Marlina

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the concept and practical implementation of halal production in Micro, Small, and Medium Enterprises (MSMEs) through the lens of Islamic economics. Employing a qualitative literature review approach, it synthesizes findings from previous studies on Islamic production theory, halal assurance systems, and the economic role of MSMEs in Indonesia. The analysis reveals that halal production encompasses not only compliance with Islamic jurisprudence but also ethical, environmental, and social dimensions, emphasizing justice, transparency, and sustainability in business operations. For MSMEs, adopting halal production practices can strengthen consumer confidence, improve competitiveness in both domestic and global markets, and contribute to national economic resilience. Nonetheless, challenges persist, including a limited understanding of halal standards among entrepreneurs, high certification costs, and inadequate access to institutional and governmental support. Addressing these issues requires an integrated strategy involving collaboration among policymakers, halal certification authorities, and MSME actors. This study concludes that empowering MSMEs through education, digital innovation, and regulatory reinforcement is vital to achieving a sustainable and inclusive halal economy aligned with the principles of Islamic ethics.

Anisa Putri; Ely Yuliana; Azza Nuha Nisrina; Achmad Zakari; Aldi Khusmufa Nur Iman

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sharia-based Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth and developing a competitive halal value chain, yet they still face challenges such as limited digital literacy, restricted access to halal certification, and insufficient marketing strategies aligned with sharia principles. This study aims to analyze the readiness of Sharia MSMEs in utilizing e-commerce platforms as a medium for halal product marketing through a systematic literature review of 50 articles from accredited national journals and reputable international publications. The findings reveal that Sharia MSME readiness is influenced by internal factors, including digital literacy, halal certification, branding strategies, and sharia compliance, as well as external factors such as government policies, digital ecosystem support, and consumer trust. The study highlights the importance of accelerating halal certification, strengthening human resource capacity, and implementing value-based marketing strategies to enhance competitiveness. The implications suggest that synergy among MSMEs, government, and digital platform providers is essential to create an inclusive and sustainable halal ecosystem, enabling Sharia MSMEs to compete effectively in both local and global markets.

Zenita Alvina Fauziah; Risma Syan Sabilla; Rifa Khoerunnisa; Lina Marlina

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The lifestyle of Indonesian society, especially among Generation Z, has been influenced by globalization and foreign popular culture, specifically the Korean wave or hallyu. Awareness of halal certification and knowledge and literacy about halal food are important to study as they influence Generation Z's purchasing decisions regarding Korean food. This study uses a descriptive method, namely a qualitative approach, while the type of research used is literature research in the form of books, interpretations of the Qur'an, Hadith, and others related to the problem to be solved. Halal food is food and drink that is permissible for consumption according to Islam, i.e., free from haram ingredients such as pork, meat from animals that have not been slaughtered in accordance with Islamic law, and alcohol. To determine whether food is haram, there needs to be a guarantee, such as a halal certificate, which is an absolute step to ensure that a product complies with applicable standards. Korean food is cuisine that has grown and developed from the Korean environment and culture, which has a unique taste, starting from the names of the dishes, which are able to attract the interest of the public, especially Generation Z.  

Sindi Setiawati; Mutia Latifa; Andara Safitri Fahiratunisa; Lina Marlina

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implementation and compliance with halal principles in pharmaceutical and cosmetic products in Indonesia. The halal aspect in these industries is crucial, as it directly relates to the permissibility of raw materials, production processes, and distribution that are consumed and used by Muslim communities. The research method applied is a literature review, analyzing government regulations, religious fatwas, and relevant previous studies. The findings indicate that the implementation of halal principles covers various aspects, including the selection of raw materials free from prohibited or impure substances, production processes that meet hygiene and halal standards, proper storage, distribution that is separated from non-halal products, and transparent marketing strategies. Producers’ compliance with halal requirements is influenced by several factors, such as growing consumer awareness, the role of government regulations in mandating halal certification, and corporate social as well as ethical responsibility. Nevertheless, there are still obstacles in its application, including the limited understanding of halal standards among certain producers, the lack of halal testing facilities, and certification costs that are considered burdensome for small and medium-sized enterprises. This study emphasizes that the success of halal implementation in pharmaceutical and cosmetic products requires collaboration among all stakeholders, including government bodies, halal certification authorities, industries, and society. Through such synergistic efforts, the sustainability of the halal industry can be ensured while also providing safety, comfort, and spiritual assurance for Muslim consumers in Indonesia.

Naila Naila; Risma Risma; Diana Putri Utari; Anabilla Alma Widyaningtias; Lina Marlina

JURNAL RISET MANAJEMEN DAN EKONOMI 2025 Institut Teknologi dan Bisnis (ITB) Semarang

This study analyzes the implications of international halal certification standards on the global trade of Indonesian halal products. The focus of the study covers the impact of standard harmonization, particularly through the OIC/SMIIC, on increasing export market access and the competitiveness of Indonesian products. The method used is a qualitative approach with descriptive-comparative analysis based on national regulations, BPJPH documents, and international standards. The results of the study show that the application of international halal standards strengthens global consumer confidence and opens up wider export opportunities for Indonesian products. However, differences in regulations between countries, high certification costs, and limited capacity of halal institutions remain major obstacles. Standard harmonization and strengthening of national certification institutions are needed so that Indonesia can optimally utilize the potential of the global halal market.

Riko Ananda; Syarifur Ridho; Lilis, Lilis

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

This study aims to analyze the strategic role of the shipping agent, specifically PT. Naval Global Trans Belawan Branch, in ensuring the smooth flow of the maritime logistics chain. The shipping agent functions as a crucial intermediary coordinating contasiner distribution, bridging the interests of cargo owners, shipping companies, and the Belawan Port authority. The research utilizes a descriptive qualitative approach, with data collection performed through field observation and documentary study within the Belawan Port environment. The findings identify that the shipping agent holds broad responsibilities, commencing with container booking according to the required type and size, scheduling vessel arrivals and departures, managing customs and port documentation, and monitoring container movements (from the depot to loading onto the vessel). This role is highly instrumental in determining port throughput efficiency. However, in carrying out its functions, the shipping agent encounters several significant challenges. These constraints include limited container availability, disruptions in the port information system which is not yet optimally integrated, and dynamic changes in export-import regulations. These obstacles potentially cause operational delays and an increase in logistics costs. The study concludes by emphasizing the importance of better information technology integration between the shipping agent and the port authority. Furthermore, enhancing the quality of human resources (HR) through training and certification is key to ensuring that agents can respond to regulatory changes and operational challenges quickly and professionally.

Mitha Arisoepraba; H. Harfandi

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to analyze the strategies of Grand Royal Denai Hotel Bukittinggi in enhancing guest satisfaction through the provision of halal food, considering the growing global halal tourism trend and Indonesia's significant potential as a country with a majority Muslim population. Furthermore, the increasing awareness among Muslim travelers regarding the importance of consuming halal food constitutes an essential background for this research. Employing a qualitative approach with a descriptive method, the study was conducted in October 2024 using data collection techniques including observation, interviews with management and guests, as well as documentation. The data were analyzed using a SWOT approach to identify the hotel’s strengths, weaknesses, opportunities, and threats. The results indicate that Grand Royal Denai possesses strengths such as a commitment to halal standards, a professional kitchen team, a strategic location, and menu variety, while its weaknesses include the absence of MUI halal certification and limited digital promotion. The primary opportunity arises from the increasing halal tourism trend, whereas threats involve intense competition among hotels and changes in modern consumer preferences. By leveraging its strategic location and the potential of the halal tourism market, the hotel is able to increase guest visits and enhance overall satisfaction. Overall, the halal food provision strategy has proven effective in improving guest satisfaction; however, the hotel needs to innovate its menu, expedite halal certification, and strengthen digital-based promotion to maintain competitiveness. In addition, this study contributes to the development of halal tourism and serves as a practical reference for other Sharia-compliant hotels.

Muhammad roid, Muhammad roid; Habibur Rohman; Angguliyah Rizqi Amaliyah

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy by contributing significantly to GDP and absorbing a large share of the workforce. However, MSMEs continue to face major challenges, including limited business legality, low human resource (HR) capacity, and difficulties in obtaining halal certification. To address these issues, the government established the Integrated Business Service Center (PLUT) as a consultation, assistance, and facilitation hub for MSME development. This study aims to analyze the implementation of the PLUT policy in supporting MSMEs, focusing on the issuance of Business Identification Numbers (NIB), capacity building for human resources, and facilitation of halal certification. A qualitative descriptive method was employed, with data collected through observations, in-depth interviews, and documentation. Data were analyzed using Miles & Huberman’s interactive model and Edwards III’s framework, which emphasizes communication, resources, disposition, and bureaucratic structure. The findings reveal that PLUT plays a crucial role in helping MSMEs secure business legality, providing training and managerial assistance, and supporting the halal certification process. Nevertheless, challenges remain, such as the limited number of consultants, bureaucratic complexity, and unequal access to digital infrastructure, which hinder the overall effectiveness of the services. The implications of this study highlight the need to strengthen PLUT’s capacity by recruiting more professional consultants, digitalizing services, and integrating with the OSS and BPJPH systems. These steps are expected to enhance the effectiveness and sustainability of PLUT’s implementation, thereby improving the competitiveness of MSMEs in the era of digital transformation.

Imam Fathul Aziz; Dicky Pratama

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

The rapid development of information technology in the digital era has transformed the way organizations conduct their business activities. Information systems are now viewed not merely as operational support tools but as strategic elements capable of providing added value, increasing efficiency, and strengthening a company's competitiveness. In the context of PT XYZ, a company engaged in inspection and certification services, the use of information technology has become a crucial part of daily work processes. However, the implementation of information systems at the branch level still faces several obstacles. Data and process integration is not yet fully optimized, while alignment between the systems used and business needs has also not been achieved. This condition has the potential to hinder the company from providing fast, accurate, and innovative services. Therefore, appropriate and sustainable strategic planning of information systems is necessary. This study uses the Ward and Peppard framework enriched with Value Chain analysis to identify value-added activities, SWOT to identify strengths, weaknesses, opportunities, and threats, and PEST to map external factors affecting the business. In addition, the McFarlan Strategic Grid is used to prioritize the application portfolio that aligns with the company's long-term goals. The results of this research are expected to be able to produce an information system strategy design that not only supports operational efficiency, but also encourages service innovation and increases the competitiveness of PT XYZ in the inspection and certification services industry.

Emiliana Ridan; Rere Paulina Bibiana; Antonius Yohanes William Timuneno

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the utilization and management of fixed assets in the form of land at the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency in accordance with the regulations stipulated in Minister of Home Affairs Regulation No. 19 of 2016 and Regulation No. 47 of 2021. The study employs a qualitative approach using primary data obtained through direct interviews and secondary data obtained from documentation related to fixed assets. Data analysis is conducted descriptively to depict the actual conditions of land utilization and asset management in West Manggarai Regency. The results indicate that the utilization of fixed land assets has not been fully compliant with Minister of Home Affairs Regulation No. 19 of 2016, as there are still some vacant lands that have not been utilized. The management of fixed land assets is carried out through three main stages. First, the recording stage has been largely compliant with Regulation No. 47 of 2021, supported by the use of the Regional Government Management Information System (SIMDA) for Regional Property, which facilitates the recording process. Second, the inventory stage is not yet fully compliant because some lands lack ownership documents, such as land certificates, leaving the date and certificate number fields blank. Third, the reporting stage has been conducted in accordance with the regulations, where the Regional Property Reports are compiled hierarchically and submitted both semi-annually and annually. Based on these findings, it is recommended that BKAD West Manggarai Regency improve the utilization of vacant lands and immediately carry out registration and certification processes to ensure the legal status of the land. Further research is expected to explore the management of fixed land assets more comprehensively, including maintenance, supervision, and long-term usage planning to support optimal regional financial management.