Publication Search

This study explores the impact of product and service innovation, operational efficiency, customer satisfaction, human resource management, and digital marketing strategies on the profitability of companies. Utilizing a quantitative research methodology, data was collected through surveys and company financial reports and analyzed using statistical techniques, including linear regression analysis. The findings reveal that product and service innovation significantly enhances profitability, emphasizing the importance of continuous innovation. Operational efficiency, measured through lower operational costs, directly correlates with increased profit margins. Furthermore, a strong positive relationship exists between customer satisfaction and profitability, highlighting the importance of customer-centric strategies. Human resource management practices that promote employee satisfaction and productivity are also found to significantly impact profitability. Lastly, the adoption of digital marketing strategies is shown to boost sales volume and market reach, contributing positively to financial performance. These results suggest that companies should adopt a holistic approach to strategy development, integrating innovation, operational efficiency, customer satisfaction, human resource management, and digital marketing to enhance profitability. The study underscores the need for companies to continuously evolve and adapt to market changes to sustain competitive advantage and long-term success.

In the digital era that continues to develop, digitalization is a crucial aspect for business transformation in various sectors, including the coffee shop industry. This study investigates the influence of digitalization on the coffeeshop business by taking a case study at AADK Malang. This research identifies the challenges and incentives faced by AADK in adopting digital technology, as well as its impact on an inclusive business environment. Through bibliometric analysis and case studies, it was found that digitalization provides significant benefits in the form of increased operational efficiency and expanded customer reach, but also raises challenges such as initial investment costs, data security and system integration. The results of this research are that the challenges faced in implementing digitalization include significant initial investment costs, system integration difficulties, employee training, data security, and changes in organizational culture. However, the drive to adopt inclusive business models through digitalization is also strong, including increased accessibility, better customer engagement, operational process optimization and market expansion    

Information systems have become important in the transportation industry, especially in the digital era like now. Transportation Tools, such as Maxim, have Utilized information technology to improve efficiency and quality of service. This research aims to understand the role of information systems in the transportation industry, with a focus on Maxim's means of transportation, and how these information technologies help improve service quality and operational efficiency.

The advancement of information technology, particularly in data analytics, has significantly impacted management accounting practices and strategic decision-making. This study aims to analyze the role of data analytics in management accounting and its impact on strategic decision-making in competitive markets. This study proposes a new framework that integrates data analytics into management accounting, focusing on its application in improving decision-making accuracy, competitive advantage, and operational efficiency. The methodology employed is a literature-based review, examining relevant journal articles, books, and industry reports. Secondary data is used to assess the impact of data analytics in management accounting and strategic decision-making. The findings reveal that the implementation of data analytics in management accounting improves budgeting and forecasting accuracy, provides a competitive advantage through faster market responses, and enhances operational efficiency by reducing costs and streamlining processes. The analysis indicates that while there are challenges such as technological barriers, organizational resistance, and ethical issues, the opportunities presented by data analytics in management accounting are significant. Proper implementation can support more accurate and efficient strategic decision-making, improving a company’s competitive positioning. Future research could focus on exploring the application of emerging technologies like artificial intelligence (AI) and machine learning in management accounting. Additionally, further investigation into the impact of data privacy regulations and ethical challenges is needed.

This study aims to analyze the implementation of performance management in Kurnia Supermarket, Tanjungpinang City. The type of research used is descriptive research with a qualitative approach. Data collection was carried out through observation and in-depth interviews. The sample used was purposive sampling. The informants are 3 people, namely 1 manager and 2 employees from the goods arrangement staff and cashier division, in order to obtain a comprehensive perspective related to the implementation of performance management implemented. The results of the study show that performance management at Kurnia Supermarket has been implemented well. This is reflected in the implementation of clear goal setting, achievement of performance targets, and employee competency development that focuses on improving work quality. This implementation also supports the improvement of operational efficiency which has a positive impact on the company's overall performance. Although it has shown positive results, the study also found several challenges, such as a lack of understanding of some employees regarding the performance management system and limited human resources in some divisions. Therefore, it is recommended to improve communication and increase socialization about performance management to all employees to achieve more optimal results.

Digital transformation in the public transportation sector is part of the national development priority agenda aimed at improving service quality and operational efficiency. This study aims to analyze the implementation of cashless payment-based digital transformation in public transportation policy on the Suroboyo Bus in Surabaya, analyze service quality based on SERVQUAL dimensions, identify supporting and inhibiting factors for implementation, and evaluate the success and shortcomings of the policy. This research uses a qualitative approach with a descriptive research type. The results show that the implementation of cashless payment on the Suroboyo Bus has been running well since 2018, with four main payment methods: QRIS, e-money cards, plastic waste contributions, and the Child Identity Card (KIA). QRIS has become the dominant payment method with a 48% share in 2025. Service quality based on SERVQUAL dimensions shows good results in the aspects of tangibles, reliability, and responsiveness, but still requires improvement in the dimensions of assurance and empathy. Supporting factors for implementation include government commitment, the availability of regulations (Perwali No. 22 of 2023)., adequate infrastructure, and support from digital payment service providers. Inhibiting factors include limited digital literacy, internet network disruptions, limited economic access, and lack of socialization. The success of the policy is reflected in increased operational efficiency, financial transparency, and a rise in the number of users from 1.2 million (2019). to 3.5 million (2025). Shortcomings of the policy include the digital gap for vulnerable groups, dependence on internet networks, and a decrease in participation in the plastic waste payment program from 25% (2023). to 12% (2025).

The development of the Internet of Things (IoT) has changed the paradigm of banking services by offering innovations in operational efficiency, security and customer experience. Despite this, IoT implementation in the banking sector faces significant challenges related to data security and infrastructure costs. This research aims to explore the impact of implementing IoT in banking services and to identify the opportunities and challenges faced in the current digital era. This research method involves case studies, in-depth interviews, and surveys to analyze the use of smart ATMs, wearable devices, security sensors, and smart queuing systems in various banking contexts. The analysis results show significant improvements in operational efficiency and customer satisfaction, while also highlighting challenges related to data security and implementation costs. The implications of this research include recommendations for further development in IoT technology in banking services, with a focus on enhanced data security and effective implementation strategies.

This research delves into strategies aimed at enhancing occupational safety and health practices within pilotage operations at Semayang Port, operated by PT. Pelindo Balikpapan. Given the inherently high-risk nature of port activities, particularly pilotage, ensuring the safety and well-being of workers is paramount. This research is motivated by the imperative to curtail workplace incidents and bolster operational efficiency through the implementation of robust strategies. A SWOT analysis was employed to comprehensively assess the strengths, weaknesses, opportunities, and threats inherent in the port's existing occupational safety and health system. The findings of this analysis revealed that a 'Turn Around' strategy, situated in Quadrant II of the SWOT matrix, presents the most viable course of action. This strategy effectively leverages external opportunities to mitigate internal weaknesses, thereby optimizing the overall safety and health posture. By adopting the 'Turn Around' strategy, PT. Pelindo Balikpapan is poised to elevate the standards of occupational safety and health within its pilotage operations at Semayang Port. Consequently, this is expected to lead to a reduction in accidents and a commensurate improvement in overall operational performance.

Improving the efficiency of engineering project scheduling through the implementation of Microsoft Project for CV Panca Bersaudara, a company specializing in construction projects, forms the background of this outreach activity. Conducted over three days from May 27-29, 2024, the program engaged four actively participating attendees in direct theoretical and practical training. Initial needs assessment, evaluation using pretests and posttests, and the use of educational licenses for Microsoft Project were integral to the structured approach aimed at measuring participant understanding and skills enhancement. Results demonstrated a significant increase from 68.29% in pretest scores to 88.96% in posttest scores, with positive feedback from CV Panca Bersaudara regarding the training's benefits in enhancing operational efficiency and project management.

Industrial IoT (IIoT) networks, critical for automation and smart manufacturing, are susceptible to faults due to their complexity and the large number of connected devices. This paper introduces a deep learning-based approach for early fault detection in IIoT networks. By leveraging recurrent neural networks (RNNs) and convolutional neural networks (CNNs), the system effectively identifies anomalies in real-time, helping to reduce system downtime and enhance operational efficiency in industrial settings.

This study investigates the influence of digital transformation on the growth and competitiveness of small and medium enterprises (SMEs) in emerging economies. Using a mixed-method approach, the research explores how digital tools improve operational efficiency, market access, and customer engagement. Findings highlight that while digital adoption increases profitability, challenges such as technological gaps and regulatory barriers persist. The study offers practical recommendations for policymakers and business owners to enhance digital readiness.

Digital transformation has emerged as a key catalyst for driving changes across various global economic sectors. This study aims to review relevant literature on the role of digital transformation in fostering economic growth. Utilizing a literature review approach, the study analyzes the contributions of digital technologies to productivity, innovation, economic inequality, and sustainability. Findings reveal that digitalization significantly enhances productivity through innovation and operational efficiency, yet it may exacerbate the digital divide, particularly in developing nations facing infrastructure and digital literacy challenges. Furthermore, digital technologies hold potential to promote economic sustainability by optimizing supply chains and reducing carbon emissions, although challenges such as the environmental impact of digital devices persist. This study identifies gaps in the literature as a basis for future research, including the role of government policies in supporting inclusive digital growth and sector-specific analyses of digital transformation impacts. Managerial implications highlight the importance of leadership diversity and integrating sustainability strategies into digital transformation initiatives..

This study aims to examine the influence of social capital and technology use on increasing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Bojonegoro District. Using a quantitative survey-based approach, data were collected from 30 MSME respondents. The results of the analysis show that both social capital and technology use have a significant positive influence on MSME competitiveness. Social capital supports network development, information access, and collaboration, while digital technology improves operational efficiency and market reach. The synergy between these two factors provides a substantial competitive advantage. This study recommends training and strategic policies to improve both aspects to support MSME competitiveness.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

This research aims to investigate the accounting information system employed by the company in the procurement of raw materials. Additionally, the study evaluates the implementation of internal controls by PT Tri Sukses Prima in its raw material procurement system located in Manguharjo District, Kota Madiun. The research employs a comparative descriptive analysis method with a quali-tative approach, and data is collected through field studies using an Internal Control Questionnaire (ICQ) as an analytical tool. The findings reveal that the internal control system for raw material procurement is largely in line with the internal control elements outlined by Mulyadi (2018). While PT Tri Sukses Prima effectively applies many of these control elements, there are still some areas needing improvement, such as overlapping job functions in the warehouse. Furthermore, based on the ICQ assessment, the internal control system for raw material procurement at PT Tri Sukses Prima is highly effective, with a score of 77.3%.  Interpretation of these results shows that PT Tri Sukses Prima's commitment to strengthening its internal control has produced positive results. The effectiveness of implementing the Champion method not only increases operational efficiency but also ensures integrity and ac-countability in every raw material purchasing transaction.  

The rapid adoption of artificial intelligence (AI) in e-commerce is revolutionizing the business landscape. This study explores the rise of AI-powered e-commerce and its impact on business models, strategies, and market dynamics in 2024. Through a multiple case study approach, focusing on leading e-commerce companies such as Amazon, Alibaba, and Shopee, the research reveals that AI is fundamentally transforming the way businesses operate in the digital economy. AI enables enhanced personalization, operational efficiency, and improved customer experiences, driving the emergence of new business models and competitive advantages. However, the adoption of AI also creates significant challenges, including implications for the workforce, ethical concerns surrounding data privacy and algorithmic bias, and potential impacts on market dynamics and competition. The study highlights the need for a strategic and ethical approach to AI adoption, collaboration among stakeholders, and adaptive regulatory frameworks. It concludes with recommendations for businesses, policymakers, and future research to navigate the transformative impact of AI in e-commerce. The findings contribute to the literature on digital transformation and disruptive innovation, offering valuable insights for managers, practitioners, and researchers.

This community service activity aims to develop a web app for the management of sacrificial animal operations, covering the entire process from ordering to meat distribution. The development methodology integrates Agile, DevOps, and Design Thinking. The study focuses on Masjid Baiturrahman located at Jl. Legoso Raya No. 31B, RT 06 RW 07, Pisangan Village, Ciputat Timur District, South Tangerang City. Agile methodology ensures iterative and adaptive development based on user feedback. DevOps automates integration and ensures continuous delivery, facilitating rapid and reliable deployment. Design Thinking guides user-centered solution design through stages of empathize, define, ideate, prototype, and test. This activity resulted in a web-based application that can be used by the management of DKM Masjid Baiturrahman for managing sacrificial animal data. This web-based application is capable of enhancing efficiency, accuracy, and transparency in all stages of the ordering, slaughtering, and meat distribution processes. Moreover, it assists DKM in digitally managing sacrificial animal data, ultimately improving operational performance and congregational trust in the sacrificial process.

The development of digital technology, especially e-commerce, has brought significant impacts to Micro, Small and Medium Enterprises (MSMEs). This research aims to identify the benefits and challenges of using e-commerce for MSMEs, as well as strategies that can be implemented to optimize the use of this platform. The research method used is a literature study to analyze information related to the benefits, challenges, and e-commerce promotion-strategies for MSMEs. The research findings show that e-commerce provides significant benefits, such as sales and market growth, and operational efficiency. However, MSMEs are also faced with challenges, such as the cost of technology adoption, low levels of digital literacy, and data security issues. To overcome these challenges, effective e-commerce promotion-strategies, such as building strong digital infrastructure, improving digital skills, and facilitating the use of e-commerce platforms, can be applied. The implication of this study is the importance of support and guidance for MSMEs in adopting e-commerce to remain competitive in the digital era.

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.

This research is conducted to examine the phenomenon of the proliferation of micro, small, and medium-sized enterprises (MSMEs) in the form of “angkringan” businesses in Gresik, with a primary focus on the technical operational aspects in a feasibility study. The rapid growth of angkringan MSMEs in this region raises questions about the factors influencing the sustainability and success of these businesses. The aim of this research is to analyze various technical operational components, including operational management, efficiency, and business strategies applied by angkringan entrepreneurs. By employing qualitative and quantitative methods, this study is expected to provide in-depth insights into effective operational practices and offer strategic recommendations to enhance the competitiveness and sustainability of angkringan MSMEs in Gresik. The findings from this research are anticipated to serve as a valuable reference for business practitioners, policymakers, and academics interested in the development of culinary sector MSMEs.