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Aditya Dimas Dewanto; Ari Sugiharto

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study examines the role of Artificial Intelligence (AI) in piano education through a qualitative review of six recent academic sources. AI technology has brought about significant transformations in music learning methods, particularly for the piano instrument. Various AI applications such as automated performance feedback systems, musical accompaniment generators, technical error detection devices, and adaptive learning platforms have enabled new approaches to teaching and learning. AI provides instant feedback, tailored exercises to individual abilities, and creates more interactive and flexible learning environments. These innovations are considered to support the development of students' technical skills more effectively, while increasing learning motivation through personalization and ease of access. Furthermore, this study examines the information systems that support these AI applications, including human-computer interaction, audio signal processing, and the use of machine learning models to recognize playing patterns and technical errors. While AI offers significant benefits, concerns arise regarding its limitations in understanding and responding to the emotional aspects of music. AI is not yet capable of fully supporting the development of subjective and complex musical expression. Over-reliance on this technology is also feared to undermine students' critical thinking, artistic sensitivity, and creativity. Therefore, this study emphasizes the importance of a balanced integration between AI technology and human pedagogical roles, with the teacher remaining the primary facilitator in fostering expression, interpretation, and artistic values in piano learning. The study recommends further research on emotionally responsive AI, blended learning models, and long-term evaluation of AI's impact on students' artistic and musical development.  

Maulana Mahessar; Isram Rasal

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

This research focuses on the development of an Android-based vegetable detection application by utilizing digital image processing technology and data communication through Application Programming Interface (API). This application is designed to make it easier for users to visually recognize different types of vegetables using the device's camera. The detection process is carried out by sending the image to a cloud server, where the image analysis process is carried out to identify the type of vegetable, displaying its name, characteristics, and benefits. The app's implementation includes an intuitive and user-friendly user interface, with key features such as login, registration, and an interactive dashboard. The dashboard displays user information, location, ambient temperature, vegetable detection history, and direct access to the camera for real-time detection processes. The utilization of cloud computing technology not only keeps application performance lightweight and responsive, but also enables high processing efficiency and data scalability. This allows the application to continue to evolve according to the increasing number of users and incoming data. Image processing is done with machine learning algorithms that are trained to recognize the shape, color, and texture of different types of local vegetables. In addition, this system is also equipped with a periodic data update feature to be able to adjust to the development of new vegetable classifications. The test results show that the app is able to recognize different types of vegetables with a high level of accuracy, as well as provide additional relevant information quickly and accurately. Tests are carried out on a variety of lighting and background conditions to ensure the reliability of the system. The success of the development of this application reflects the integration of modern technology in supporting the digital agriculture sector.

Fitria Wahyu Nugraheni; Marius Pramana

International Journal of Educational Development 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study explores the effectiveness of role play as a teaching method to enhance students' speaking skills in professional secretarial contexts, specifically in business telephone conversations, presentations, and negotiations. The research was conducted within the Diploma III Secretarial Program over one academic semester. Employing a qualitative methodology, the study involved classroom observations and student reflections gathered through feedback sessions. The objective was to assess how role play could contribute to the development of fluency, confidence, and contextual language use in English for specific professional purposes. The findings revealed that role play significantly improved students' speaking performance. Students showed greater confidence in expressing ideas, improved fluency, and a better understanding of appropriate vocabulary and expressions suited to professional environments. Furthermore, students expressed that the interactive and practical nature of role play made learning more enjoyable and less intimidating, allowing them to immerse themselves in real-life communication scenarios. These positive experiences encouraged active participation and increased motivation to learn English for professional use. The study also highlighted the value of reflective learning, as students were able to identify their own progress and areas for improvement. Through continuous engagement in simulated professional tasks, learners developed better adaptability in communication and exhibited more natural conversational flow during tasks that mirrored real workplace situations. In conclusion, the role play method proves to be a highly effective pedagogical tool for enhancing speaking skills in secretarial English. It not only helps build linguistic competence but also cultivates soft skills necessary for professional communication. Therefore, it is recommended that educators incorporate role play regularly in English for Specific Purposes (ESP) curricula to maximize its benefits in developing productive speaking abilities among students.

Fikri Alfan; Diah Syifaul A’yuni; Nadya Khoirun Nisa’

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

This study employed qualitative methods with primary and secondary data sources. Primary data were obtained through interviews, while secondary data were obtained from important documentation of the Mutiara Welirang Village-Owned Enterprise (BUMDes). Data analysis was conducted using descriptive qualitative methods to obtain a comprehensive picture of the BUMDes' contribution to community welfare. The results of the study indicate that the Mutiara Welirang BUMDes plays an active role in improving the welfare of the Ketapanrame Village community through various services. These services include clean water management, environmental cleanliness management, interest-free loans, stall and kiosk rentals, and tourist attraction management. These various services are considered to have a positive impact on the social and economic conditions of the village community. An Islamic Economics review of the BUMDes' contribution indicates its alignment with Islamic economic principles. The activities carried out are mutually beneficial and align with Islamic values and welfare indicators in the maqashid sharia. This reflects the application of the values of justice, balance, and sustainability in village economic practices. The implications of these findings suggest that the Mutiara Welirang BUMDes can continue to maintain its positive performance and continuously improve the quality of its services. This effort is crucial to ensure the benefits are felt more widely by the community and to further strengthen the role of BUMDes as a driver of village economic development based on Islamic values.

Popy Wulandari; Renny Maisyarah; Rahima Br. Purba

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research explores the influence of customer satisfaction on the financial performance of Perumda Tirtanadi, with a particular focus on the digital service system as a moderating factor. The study is driven by the growing urgency for digital innovation in public service sectors, particularly in the wake of the COVID-19 pandemic, which significantly altered customer engagement patterns. A quantitative method is adopted, employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 software to process the collected data. The analysis demonstrates that both customer satisfaction and digital services have independent and significant positive effects on financial outcomes. However, the interaction between these two variables does not show a statistically significant moderating effect. These findings underline the value of digital infrastructure as a strategic internal resource that supports financial growth. Nevertheless, the minimal moderating impact suggests that a portion of customers either lack access or sufficient skills to effectively utilize the available digital platforms. This study adds to the current body of knowledge by examining the interplay between digital transformation and customer satisfaction in shaping financial performance, framed through the Resource-Based View (RBV) theory. The research suggests that improving digital literacy and promoting better adoption of digital tools among customers is essential to fully capitalize on the benefits of technological advancement. Furthermore, it highlights the need for continuous training and support to ensure that all customers can engage with digital services effectively, thereby enhancing overall satisfaction and financial performance. By addressing these gaps, organizations can foster a more inclusive digital environment that benefits both the customers and the service providers.

Irfan Nurdiansyah; Reni Utami

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

The insurance business in an insurance company offers insurance products owned by insurance companies. There are many transactions such as the purchase of insurance products and the application of disbursement of insurance benefits to customers, so that disputes occur in the reports generated every month and this does not become effective and time-efficient as needed. This study aims to evaluate the effectiveness of a website-based real-time insurance transaction reporting monitoring system. This research method involves the development of a web-based system designed to monitor and report insurance transactions directly, as well as the evaluation of system performance using quantitative and qualitative approaches. The research stages include needs analysis, system design and development, implementation, and system testing and evaluation in insurance companies. The results of the study show that a website-based system can facilitate evaluation Monitoring the results of reports on ongoing transactions, so that reports every month can be formed digitally through the system that has been created.  

Hong Chhun; Chun Nimul; Buntong Borarin; Serey Mardy; Sao Vibol +3 more

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Extension workers have been instrumental in encouraging farmers to adopt new technologies, aiming to improve productivity, income, social status, and climate resilience. This study investigates challenges in technology adoption and its impact on vegetable production, economic and social enhancement, and climate resilience in Svay Rieng province. Data from 302 agricultural cooperative members were analyzed using Pearson’s correlation to examine relationships and linear regression to predict factors influencing farmers' achievements. Results show that internal challenges (labor, capital, technical know-how) significantly influence success, followed by external challenges. Investments in hard technologies (e.g., net houses, drip irrigation) strongly correlated with achievements, while soft technologies (technical knowledge) had a lesser impact. Regression analysis identified internal challenges and adoption of hard technologies as key predictors, explaining 25% of overall performance, including 36%, 29%, and 25% of economic, social, and climate resilience improvements, respectively. For production, only internal challenges and hard technologies were determinants, predicting 30%. Addressing internal challenges and enhancing technology applications are critical to improving vegetable producers' success in the province.

Jusniwati Zai; Romana Rindra Nazara; Fajarman Lahagu; Irwan Nopian Sinaga

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of compensation and benefits on employee job satisfaction. Fair, adequate, and transparent compensation is considered a crucial factor influencing employee morale, loyalty, and retention. The study identifies seven key indicators to measure the impact of compensation on job satisfaction: salary adequacy, compensation fairness, punctuality of payments, compensation system transparency, incentives and bonuses, overall compensation satisfaction, and employee retention. The analysis results show that compensation has a significant influence on job satisfaction. Additionally, compensation effectiveness is affected by economic conditions, compensation system structure, and the relevance of compensation to employee needs. The study concludes that well-designed compensation can be a strategic tool for improving performance and reducing employee turnover.

Rukmini Rukmini; Muhammad Rizaldy Wibowo; Nova Azahra; Sri Murniyanti; Nur'Ain Harahap +1 more

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

This study aims to test and analyze the influence of Leadership and Skills on Employee Performance with an understanding of Employee Job Satisfaction as a moderating variable in Brown Sugar MSMEs in Pegajahan Village, Deli Serdang. The urgency of this research is expected to provide benefits to the general public in terms of HR management in the business world, and especially the owners and employees of Brown Sugar MSMEs in Pegajahan Village, Deli Serdang. Where MSMEs are one of the means of improving the people's economic welfare and alleviating poverty. To be able to perform optimally, leadership knowledge and qualified skills are needed. To be able to improve company performance, it is necessary to pay attention to employee job satisfaction. This study uses an associative approach. The population in this study is all brown sugar MSMEs in Pegajahan Village, totaling 100 people. The sample used is a saturated sample of 100 people in Pegajahan Village MSMEs. Data collection uses observation and questionnaires. Data analysis uses a quantitative descriptive approach, using statistical analysis using the Author Model analysis test, Inner Model and Hypothesis Testing. Data processing using PLS (Partial Least Square) software. This study shows that Leadership and Work Skills have a significant effect on employee performance. Satisfaction is able to mediate the influence of Leadership and Work Skills on Employee Performance in Brown Sugar MSMEs in Pegajahan Village, Deli Serdang Regency. Leadership, Skills and Job Satisfaction affect Employee Performance with an R-Square value of 0.718. The variability of the Performance construct can be explained by the variability of the Leadership, Skills and Job Satisfaction constructs of 71.80%.

Mirza Hylmi Zhafif Lukito; Etik Puspitasari

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

Composite materials are produced by combining two or more different materials, to achieve mechanical properties superior to those of the individual components. One example of a natural fiber-based composite is the composite made from the skin fiber of the lantung wood (Artocarpus elasticus). This study aims to analyze the effect of alkali immerse durations (60 minutes, 90 minutes, and 120 minutes) and fiber weight fractions (5%, 10%, and 15%) on the impact strength of the composite, using lantung wood bark fibers as the control due to their inherent mechanical strength. The experiment was conducted by varying the independent variables, such as alkali immerse duration and fiber weight fraction, and dependent variables including fiber orientation and NaOH concentration (horizontal orientation, 10%). The research method used in this research is design of experimental (DOE) method. Impact testing was performed using a Charpy impact tester, and the resulting data were analyzed quantitatively to evaluate the relationships among the variables. Although the benefits of natural fibers are well-known, there is still a lack of empirical data regarding the effects of alkali immerse duration and fiber weight fraction on the impact strength of the composites. The study purpose is to fill this gap by systematically analyzing the effects of alkali immerse duration and fiber weight fraction on the mechanical performance of lantung wood bark fiber-based composites. The research result show that a 120-minute immerse duration yields an impact value of 0.029 J/mm², while a 10% fiber weight fraction results in an impact value of 0.033 J/mm². The research contributes to the optimization of fabrication parameters, particularly in the automotive sector, such as in the production of lightweight components like rear wheel mudguard for motorcycles.

Amalia Amalia; Roro Mawar Amalia; Bambang Harie Wiyono; Adhari Cahya Mahendra; Betty Amalia

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

In line with the rapid advancement of digital technology, the need for an efficient, integrated, and technology-based financial management system has become  critical, particularly for educational institutions such as STT-NF. The manual management of financial reports, especially cash flow statements used spreadsheets continues to pose significant challenges, including the risk of data entry errors, delayed reporting, and the lack of real-time visibility into the institution's financial condition. This study aims to develop a web application for cash flow monitoring system using the waterfall methodology to address these issues. The waterfall model was selected due to its systematic and structured approach. The system was developed using ReactJS for the frontend, NodeJS for the backend, and PostgreSQL as the database management system. To verify system functionality, testing was conducted using the black box testing method. The results of the testing indicate that all developed features of the cash flow monitoring system functioned according to the specified requirements and operated optimally. Therefore, the system is expected to provide tangible benefits in supporting the performance of the Finance Department at STT-NF as well as the foundation, by enhancing real-time financial visibility and delivering accurate information to facilitate faster & more informed decision-making.

Revi Isnabilla Hoirunisa; Dheo Rimbano; Dewi Anggraini; reviisnabilla@gmail.com

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of internal motivation and transformational leadership on employee performance with spiritual intelligence as a moderating variable at the Lubuklinggau City Social Service. The background of this study is based on the importance of the role of human resources in achieving organizational goals and the decline in employee work productivity as seen from monthly performance achievement data. This study uses a quantitative approach with an associative method. The sample used was all 31 employees of the Lubuklinggau City Social Service, with a saturated sampling technique. Data were collected through observation, interviews, documentation, and questionnaires with a Likert scale. Data analysis was carried out using SmartPLS 3.0 software. The results of this study are expected to provide empirical evidence that internal motivation and transformational leadership have an effect on employee performance, and spiritual intelligence can moderate this effect. This study also provides theoretical contributions to the development of human resource management science and practical benefits in improving the performance of public organizations.

I Nengah Sandi Artha Putra; Ni Nyoman Arini; I Putu Tiana Raditya

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

Penglipuran Tourism Village, renowned for its cultural authenticity and environmental cleanliness, has experienced substantial growth in tourist arrivals, which has led to environmental pressures and overcrowding in its core area. In response, the development of the Bamboo Forest as a supporting attraction has emerged as a strategic initiative to disperse visitor concentration and promote sustainable tourism. This study aims to examine the development concept of the Bamboo Forest through a qualitative descriptive approach, employing in-depth interviews with local stakeholders, including tourism managers and community leaders. The findings reveal that the Bamboo Forest, spanning 45 hectares, serves multiple ecological and cultural functions, such as groundwater conservation, disaster mitigation, and the preservation of local traditions. Since 2023, the site has been revitalized with ecotourism-based infrastructure, including bamboo pathways, cultural performance spaces, a traditional market, and the Bamboo Caffe, all of which integrate local resources and community participation. Development efforts are aligned with key tourism components: attraction, accessibility, amenities, and ancillary services, while adhering to sustainable tourism principles: something to see, something to do, and something to buy. The project has not only enhanced the visitor experience but also generated significant economic benefits, contributing to community welfare. Overall, the integration of environmental, economic, and socio-cultural aspects in the Bamboo Forest development exemplifies a holistic approach to sustainable tourism in rural destinations.

Sherly Desliyanah; Sarwono Hadi

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

This research discusses the impact of smartphone use on the academic performance of 11th-grade students at SMAN 1 Suak Tapeh. The development of technology, especially the use of smartphones, has a significant impact on people's lives, including in the field of education. The use of smartphones can have both positive and negative effects on students' academic performance. The research adopts a qualitative approach with a descriptive method. Primary data were collected through interviews, observations, and documentation, while secondary data were obtained from relevant documents or archives. The findings reveal that smartphones have positive effects, such as facilitating access to learning materials, enhancing creativity, and broadening knowledge. However, uncontrolled smartphone use can lead to negative effects, such as addiction, sleep disturbances, decreased concentration, and diminished quality of social interactions. This study is expected to provide insights into the benefits and risks of smartphone use in supporting students' learning processes and offer recommendations for schools in designing policies related to smartphone use among students.

Agnes Fanny Laurent; Agus Munandar

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.

Daniel Natanael Manalu; Jon Judiarto Siregar; Jufri Antoni; Jusra Tampubolon

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The Ripple Mill machine is one of the vital components in a Palm Oil Mill (PKS) that functions to separate the palm kernel from its shell. This process is very important because the quality and quantity of the palm kernel produced will directly affect the economic value and production efficiency in the palm oil industry. At PTPN IV Regional II Plantation Unit and Adolina PKS, various technical problems were found that caused a decrease in machine performance, including rotor bars and square bars that experienced wear due to age and improper machine settings. In addition, other damage that often occurs is a broken van belt due to age and excessive tension, feeder motor dysfunction caused by excessive load, and motor overheating that occurs due to age and high workload. To overcome these problems, this study uses the Failure Mode and Effect Analysis (FMEA) method. This method aims to identify various potential failures, assess the severity, frequency of occurrence, and detection capability, so that the Risk Priority Number (RPN) value can be calculated as a basis for repair priorities. The results showed that worn rotor bars and worn square bars had the highest RPN values, each at 280, equivalent to 40.23% of the total identified risks. This indicates that these two components are critical points requiring immediate repair and maintenance attention. Applying FMEA in this context provides tangible benefits, including helping the company formulate a more targeted maintenance strategy, reducing the risk of recurring damage, and minimizing downtime that impacts production. With more systematic maintenance, operational efficiency can be improved while extending the lifespan of the Ripple Mill machine.

I Gusti Agung Ayu Cintya Nandari; Ida Ayu Nyoman Saskara

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

As an archipelagic nation with the fourth largest population in the world, Indonesia faces challenges in employment opportunities due to the imbalance between population growth and job availability. Consequently, both central and regional governments are now focusing on the development of the informal sector, which contributes significantly to the economy and employment creation. In the era of the digital economy, this sector benefits from technological advancements. However, informal entrepreneurs continue to face obstacles such as limited access to technology, human resources, and capital. This study aims to examine the influence of education, capital, and information technology on the income of informal sector actors who utilize e-commerce in Denpasar City, both simultaneously and partially. The data used in this study consists of both primary and secondary sources, collected through interviews with 100 respondents selected using purposive sampling. The analytical methods employed include descriptive analysis and multiple linear regression analysis. The results show that the variables of education, capital, and information technology simultaneously have a significant influence on the income of the informal sector. Partially, each of these variables also exerts a positive and significant influence on income. Based on these findings, it is recommended to increase attention to education and training in digital technology utilization, as well as improve access to capital for informal entrepreneurs. These efforts can enhance sales performance, expand market reach, and consequently increase income.

Tiara Ananda Faradia; Anita, Anita; Arief Nurdini; Ardhy Lazuardy

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

The rapid pace of urbanization has intensified competition among businesses, prompting the adoption of innovative strategies to enhance sales performance and customer engagement. PT Inspirasi Bisnis Nusantara, under the HAUS! brand, introduced “Huling,” a hyperlocal distribution service utilizing electric bikes (e-bikes) equipped with integrated storage boxes to improve delivery efficiency and environmental sustainability. This study aims to evaluate customer acceptance of the Huling service by applying the Technology Acceptance Model (TAM). The model incorporates five core variables: Perceived Ease of Use (PEOU), Perceived Usefulness (PU), Attitude Towards Usage (ATU), Behavioral Intention (BI), and Actual Usage (AU). A quantitative research approach was employed, collecting data from 258 respondents through structured questionnaires. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to assess the relationships among the TAM variables. The findings reveal that PEOU has a significant positive effect on both PU and ATU, indicating that ease of use not only improves perceptions of usefulness but also fosters favorable attitudes toward adoption. PU significantly influences ATU and BI, suggesting that perceived benefits drive both positive attitudes and intentions to use the service. Furthermore, BI has a direct and significant effect on AU, confirming that stronger behavioral intentions translate into actual utilization. The analysis highlights the strongest impact along the pathway PEOU → ATU → BI → AU, underscoring the critical role of user-friendly design and positive attitudes in driving customer adoption. This research contributes to the literature by demonstrating the applicability of TAM in the hyperlocal distribution sector, offering practical implications for service providers seeking to enhance user acceptance through improved usability and perceived value. The findings suggest that optimizing ease of use and communicating tangible benefits can significantly increase customer engagement and sustained usage of innovative delivery services.

Dede Cintia Dianni Martin; Anastina Tahjoo; Endang Ruswanti

Jurnal ilmu Kesehatan Umum 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The implementation of Electronic Medical Records (RME) in hospitals often faces various obstacles that hinder the achievement of maximum benefits. The main problems lie in the visual design, content quality, and user acceptance of the system, which have an impact on the work efficiency of medical personnel and the quality of service to patients. This study aims to analyze the effect of visual design and content quality of RME on Net benefits by considering system users as intervening variables. This research approach uses the HOT-Fit model that integrates human, organizational, and technological dimensions, accompanied by EUCS theory to assess visual and content quality and UTAUT theory to understand user perceptions. The results showed that the dimensions of visual design and content quality had a significant influence on the Net benefits of RME, both directly and through intervening system user variables. The findings also revealed that weaknesses in menu structure and information relevance hindered system performance, although overall, the Net benefits of RME were in the high category. Therefore, continuous evaluation and improvement on visual aspects, such as a more intuitive layout, as well as more organized and relevant content, are priorities for improving RME implementation. Key suggestions include optimizing the menu structure, simplifying navigation, integrating the system across hospital units, and providing ongoing training for system users. Thus, this study contributes to the development of a more effective RME implementation strategy, so as to support digital transformation in the healthcare sector.

Rizky Nuryanti; Syafrozi Haqi; Nurika Restuningdiah; Puji Handayati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study aims to map the landscape, influence, and visibility of ABC and ABM publications through a comprehensive bibliometric analysis using VOSviewer. The research method involves a Systematic Literature Review (SLR) for data collection and screening from 488 publications (2023-2025) indexed in Scopus from Google Scholar, followed by data analysis and visualization of co-authorship and keyword co-occurrence networks. The analysis results show the dominance of core concepts such as "activity-based costing/management," "activity," "costing," and "management" as the foundation of research. Identified thematic clusters include the basic applications of ABC and its impact on performance, managerial aspects of ABM, efficiency, and the challenges and benefits of implementation. Temporal trends indicate a shift in the focus of recent research towards the strategic and managerial contributions of ABM/ABC in enhancing efficiency, supporting decision-making, and driving organizational performance. Density visualizations confirm research "hotspots" in these areas, while also highlighting potential research gaps for the future. The conclusion demonstrates the continuous relevance of ABC and ABM as adaptive cost and performance management tools, as well as the evolution of the discipline continually adapting to modern business's strategic needs, guiding researchers and practitioners for further exploration.