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Giawa, Erniman; Palupiningtyas, Dyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

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.

Ryan Rudyarta; Dodi Sugianto

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

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.

Mariana Dewi Sartika Mbu; Kristianus Jago Tute; Elvira Esperanza Sala

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

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.

Fransisca Anggraeni; Ratna Septiyanti

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Muhsyi Alyah; Susi Susi; Asni Gusmiarni; Bustan Ramli

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

Betti Angraini; Yursal Yursal; Yuna Sutria

Logistics and Supply Chain Insights 2026 Indonesian Maritime Researchers and Lecturers

This research focuses on identifying how PT. Pertamina Trans Kontinental Marine Dumai processes permits for loading dangerous goods in bulk liquids in the Dumai region. The process begins when the ship notifies the ship of the hazardous cargo to be loaded. Afterward, the operational team or external services department prepares application documents to be submitted to the authorized agency, namely the Dumai Harbormaster's Office. The application process requires payment of fees included in Non-Tax State Revenue (PNBP). As a national shipping company, PT. Pertamina Trans Kontinental Marine Dumai also emphasizes the importance of fostering good cooperation with relevant agencies. This action is taken as a strategic step to ensure the proper handling of dangerous goods. Complete documentation is crucial in this licensing process. Required documents include a permit application letter and a dangerous goods manifest. The completeness and accuracy of these documents are crucial for the smooth running of the permit application process, while ensuring that each stage complies with applicable regulations.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Ferro Hidayah; Natanael Suranta; Yusuf Pria Utama

This research investigates the effectiveness of container cargo information management systems at Indonesian ports, examining the critical roles of competency training, shore-based personnel capabilities, and technology adoption in determining system performance and operational outcomes. Container terminals increasingly rely on sophisticated information systems including Terminal Operating Systems (TOS), Port Community Systems (PCS), and Electronic Data Interchange (EDI) for coordinating complex cargo operations, yet system effectiveness depends not solely on technology sophistication but critically on personnel competency, training adequacy, and human-technology integration. Through qualitative analysis involving terminal operators, port information system managers, shore-based operational personnel, training coordinators, and technology providers, this study examines how the interplay between human capabilities and technological capabilities determines information system effectiveness. Results demonstrate that comprehensive competency training programs can improve system utilization effectiveness by 45-65%, reduce operational errors by 50-70%, and enhance productivity by 25-40% through better human-technology integration. Key challenges include inadequate training investment, high personnel turnover, technology complexity exceeding user capabilities, and organizational resistance to systematic training programs. Findings reveal that container terminal information system effectiveness depends fundamentally on sociotechnical system optimization addressing both technological infrastructure and human capability development through sustained competency building programs. This research contributes to port operations literature by providing evidence-based frameworks for human factors integration in port technology implementation.

Asep Munir Hidayat; Susi Resiana

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Community service at the Visi Iy Nike production unit was carried out using a descriptive qualitative and participatory approach to understand real conditions and challenges in the field. The activities began with direct observation of the production process to map workflows, identify operational obstacles, and evaluate the efficiency of resources, including labor, machinery, and production time. In addition, in-depth interviews and group discussions were conducted to collect information regarding production constraints and strategies applied by the operators. The data were analyzed descriptively to identify gaps between production targets and actual outcomes. Based on these findings, several interventions were implemented, including operator skill training, assistance in production planning, and the application of simple lean manufacturing principles to reduce waste and improve efficiency. The results showed that the average production efficiency reached 77%, supported by skilled operators, adequate raw materials, and flexible management practices. Routine documentation and systematic recording of production targets also contributed to better monitoring, evaluation, and faster decision-making processes.

Rosna Yuherlina Siahaan

This research investigates climate change adaptation frameworks for Indonesian port infrastructure and workforce safety through integrated risk management approaches addressing physical facility resilience and human resource protection. Through qualitative analysis involving 37 stakeholders including port authorities, terminal operators, marine engineers, climate scientists, occupational health specialists, and port workers, this study examines how climate threats including sea level rise, extreme weather, flooding, and heat stress affect both port operations and worker safety requiring coordinated adaptation strategies. Results demonstrate that integrated frameworks can reduce climate-related operational disruptions by 50-70%, decrease worker heat illness by 60-80%, improve emergency response effectiveness by 55-75%, and enhance infrastructure resilience by 45-65% when combining physical hardening with workforce protection measures. Key challenges include immediate infrastructure damage (ports already experiencing 3-8 annual flooding shutdowns), worker heat illness epidemic (150+ cases in 2023 with 300% increase), investment decision urgency ($15-25 billion infrastructure commitments 2024-2030), and organizational coordination across fragmented stakeholders. Findings reveal that successful climate adaptation requires holistic sociotechnical approaches treating ports as integrated human-infrastructure systems where worker safety and facility resilience prove inseparable, supporting Indonesia's maritime economic security and coastal community welfare through comprehensive climate risk management.

Anti Wulan Agustini; Intan Maharani

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of knowledge and skills possessed by students. The rapid development of the business world requires every company to be able to manage operational activities effectively and efficiently. In carrying out company activities, administration has an important role in regulating various activities related to data recording, document management, and archiving company information. This service activity was carried out at CV. Stara Maju Perkasa with the aim of assisting in the implementation of more orderly and systematic operational administration. The method used is a descriptive method with a participatory approach through observation, interviews, and assistance in operational administration activities. The results of the activity show that the implementation of operational administration can improve the neatness of data recording, document management, and archiving of company archives so as to facilitate the process of searching for information. In addition, this activity also improves employee work efficiency and minimizes errors in administrative management. Thus, the implementation of good operational administration is able to support the smooth running of the company's activities as a whole.

Chanra Purnama; Larsen Barasa; Denny Fitrial

This research investigates integration models combining navigation and port information systems through blockchain technology to enhance ship operational reliability, addressing critical challenges in data integrity, information sharing, and system coordination affecting maritime operations. Current maritime information systems operate in silos with limited interoperability, creating information asymmetries, coordination inefficiencies, and data integrity concerns that compromise operational decision-making and safety management. Through qualitative analysis involving ship operators, port authorities, navigation system providers, blockchain specialists, and maritime regulators, this study examines how distributed ledger technology can enable secure, transparent, and tamper-proof information integration across navigation and port systems. Results demonstrate that blockchain-based integration can improve data integrity assurance by 70-90%, reduce coordination time by 40-60%, enhance operational transparency by 55-75%, and decrease documentation errors by 50-70% through immutable records, smart contracts, and decentralized consensus mechanisms. Key implementation challenges include technical complexity, computational requirements, regulatory uncertainty, organizational adoption resistance, and scalability limitations. Findings reveal that blockchain represents transformative enabling technology for maritime digital ecosystems requiring trusted information exchange among multiple stakeholders without centralized intermediaries. This research contributes to maritime information systems literature by providing practical frameworks for blockchain implementation supporting operational reliability enhancement.

Muhammad Alfarisy; Riri Maria Fatriani; Uswatun Asiah; Michael Lega

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The problem of illegal temporary shelters (TPS) is one of the serious environmental issues in Jambi City. Danau Sipin District is the district with the highest number of illegal TPS in Jambi City, namely 13 points. This study aims to determine the performance of the Environmental Management, Supervision and Enforcement Division (P3HL) the Jambi City Environmental Service the productivity aspect of the problem of illegal TPS in Danau Sipin District using the theory of public organization performance by Agus Dwiyanto (2006) with primary focus on productivity indicators. This can be seen from the utilization of various inputs such as human resources consisting of 3 field officers, operational facilities in the form of 1 patrol car, Standard Operating Procedures (SOP) for supervision, as well as clear and easy public reporting mechanisms to produce various outputs in the form of field supervision activities, enforcement of regulations, education and socialization to the public, and follow-up public reports. Although these various activities have been carried out, the limited number of field officers and operational facilities has resulted in the intensity of supervision in the field not being able to be carried out optimally. The conclusion of this study shows that the performance the Environmental Arrangement, Supervision and Law Enforcement Division of the Jambi City Environmental Service in terms of productivity has been running well, but still requires improvement, especially in the addition of human resources and operational facilities so that supervision and enforcement of regulations against illegal TPS can be carried out more optimally.

Mawarti Mawarti; Fatkhuri Fatkhuri

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Tight competition in the footwear industry requires companies to carry out production processes effectively and efficiently. Good production management will have an impact on the quality of the products produced and the achievement of the company's production targets. The purpose of compiling this internship report is to study and analyze the shoe production process based on the operational management perspective at PT. XYZ. The benefits of the report discussed are as a direct means in the world of work and as evaluation material for the company. The FAJAR Internship Activity of the Sharia Business Management Study Program in 2025 was carried out at PT. XYZ in the production department. Data collection was carried out using several techniques, namely direct observation of the production process, interviews with related parties, and documentation during the implementation of the internship activities. Based on the results of the analysis carried out, the production process at PT. XYZ is divided into several stages, preparation of raw materials, cutting processes, pressing and trimming (hotpress), to quality control. The implementation of operational management has been quite successful with a clear division of tasks, but challenges remain, such as limited production time and coordination between departments. The conclusion of this internship report is that the implementation of operational management has supported the smooth running of production activities, although improvements are still needed. It is recommended that the company improve coordination between departments and conduct regular production process evaluations to improve process efficiency and product quality.

Leonardo Purba; Masringgit Marwiyah Nst

Logistics and Supply Chain Insights 2026 Indonesian Maritime Researchers and Lecturers

This paper was written with the aim of analyzing the role of stevedoring workers (TKBM) in loading and unloading activities carried out by the Loading and Unloading Company (PBM) FT. Gelora Perkasa Belawan. In collecting data, the author utilized two approaches, namely field research and library research. Labor efficiency is a key factor in increasing operational productivity in the port sector, however, various problems are often found such as delays, low productivity, and work inefficiencies caused by weak monitoring and performance monitoring systems. In this study, a qualitative approach was used through field methods and library methods, on the operational activities of TKBM in the company. The results of the study indicate that the implementation of structured work and periodic evaluations can improve work discipline, accelerate loading and unloading times, and reduce operational costs. In addition, the role of management in providing constructive feedback and periodic training has also proven effective in supporting labor efficiency. Thus, optimizing the role of TKBM will have a direct impact on improving the performance of PBM PT. Gelora Perkasa Belawan, which ultimately contributes to the smooth flow of goods and economic growth in the Belawan port area.

Yuliana, Fitri; Wulandari, Septi; Rupiarsieh

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

This study aims to describe the form of multi-stakeholder collaboration in the management of the Bojonegoro Geopark using the Pentahelix approach. This study employed a qualitative method with data collected through interviews, observations, and documentation, while informants were selected purposively to represent the government, academia, business actors, community groups, and media. The findings indicate that although the five helixes are involved, their roles have not yet been integrated into a systematic collaborative framework. The government contributes through infrastructure provision and regulatory support but lacks a coordinating institution dedicated to geopark management. Academics provide research input, yet it has not formed a comprehensive basis for geosite interpretation. Business actors grow predominantly in recreational destinations, while community groups play essential operational roles but with uneven capacities. The media participates in promoting activities, although it has not succeeded in building a consistent geopark identity. Overall, this study concludes that weak inter-helix integration remains the primary challenge in developing the Bojonegoro Geopark. Therefore, strengthening institutional coordination, improving community capacity, and establishing an integrated communication strategy are essential for achieving sustainable geopark governance.

Desvilia Desvilia

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This research aims to design an Information Systems and Information Technology (IS/IT) strategic plan for Wyndham OPI Hotel Palembang to support operational efficiency and enhance the quality of five-star hotel services. The study applies the Ward and Peppard framework, supported by analytical methods including Value Chain,PEST,SWOT,Critical Success Factors (CSF), MOST and McFarlan Strategic Grid. Through these approaches, the current IS/IT condition, challenges, and opportunities for digital system development within the hotel environment were mapped. The analysis reveals that although the hotel has implemented technologies such as SiteMinder and the Rhapsody management system, there is a need to improve self-service check-in capabilities, strengthen IT infrastructure, and maximize digital technology utilization. The proposed strategy recommends the development of an integrated self check-in system, enhancement of network infrastructure, and employee training through an LMS platform. This strategic plan is expected to support the hotel’s digital transformation to remain competitive in the modern hospitality industry.

Endang Silaningsih; Siti Aidini Khoerunnisa

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Employee work discipline is one of the important aspects of human resource management, especially in service companies that heavily rely on their employees' performance. PT CAI, as an event organizer company, still faces issues related to employee work discipline, such as tardiness, absenteeism without notice, and low consistency in completing work responsibilities. This activity is a form of Community Service by students aimed at increasing employees' understanding and awareness of the importance of work discipline through educational and practical approaches. The implementation methods of the activity include observation, interviews, discussions, documentation, and the implementation of an educational program in the form of work discipline posters as well as providing recommendations for a simple reward and punishment system. The results of the activity show that internal educational media serve as an effective visual reminder in increasing employee awareness of punctuality and work responsibility. This community service activity is expected to support the improvement of employee performance, service quality, and the operational sustainability of PT CAI.