Publication Search

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.

Organizational structure is crucial because it determines the tasks and functions, as well as how coordination and communication are carried out within the organization. Higher education management requires appropriate organizational structure design, especially in private universities, where there are differences between operations and asset management. The organizational structure must align with the organization's development maturity level to be adaptive, mature, and capable of adapting to emerging developments. This study aims to design an organizational structure for private universities that have unique characteristics and require professional management. Through a comparative analysis of various literature studies and case studies from three different private universities, this study aims to provide recommendations for an appropriate organizational structure to manage private universities in Indonesia. The results of this study can help develop organizational structures for private universities in Indonesia to improve communication and coordination and become professional organizations in the long term.

This study aims to conduct a SWOT analysis in planning the development strategy of Child-Friendly Integrated Public Space (RPTRA) in East Cempaka Putih Village. RPTRA is a public facility designed to support children's growth and development, improve the quality of the social environment, and strengthen relationships between residents in urban areas. Despite having great potential in encouraging social development, the existence of RPTRA still faces various challenges in its implementation, such as limited facilities, lack of community participation, and weak management systems. This study uses SWOT analysis methods to identify the strengths, weaknesses, opportunities, and threats faced by RPTRAs in the region. The data collection technique was carried out through direct observation at the location, documentation, and interviews with various stakeholders, including the village government, RPTRA managers, and the community using the facility. The results of the analysis show that the main strength of RPTRA lies in the existence of basic infrastructure, strategic location, and policy support from local governments. Weaknesses include lack of operational funds, limited educational facilities, and lack of training for managers. Opportunities can be seen from increasing public awareness of the importance of child-friendly public spaces and the opening of potential partnerships with the private sector. The threat comes from the potential for vandalism, lack of social control, and the risk of non-functional use of space. This research provides a number of strategic recommendations that include multi-stakeholder collaboration, active community involvement, and capacity building of human resources in the management of RPTRA. In addition, the proposed long-term strategies include the integration of family empowerment programs, the improvement of educational technology-based facilities, and the strengthening of regulations that support the sustainability of the RPTRA program. The implications of this study are expected not only to have an impact on optimizing the function of RPTRA locally, but also to become a model for the development of child-friendly public spaces in other urban areas. This research contributes to the literature on inclusive urban development oriented towards child welfare and strengthening community social cohesion.

This Community Service Program (PKM) aims to enhance the understanding of the staff at the Environmental and Sanitation Agency (DLHK) of Depok City in utilizing information technology through socialization and training on the development of a waste classification website. The website is designed to assist the public in identifying types of waste and to encourage more responsible and integrated waste management practices. The implementation methods for this program include socialization sessions, technical training workshops, and system usage demonstrations. Participants were introduced to the functionalities of the website, including how to classify various waste types and its role in supporting environmental sustainability. The program also provided hands-on training to ensure the staff could effectively use the website and incorporate it into their daily tasks. As a result, the staff’s understanding of the concept of digital-based waste classification has significantly increased. Additionally, the potential benefits of using such technology to support sustainable environmental management programs were clearly recognized. The program not only enhanced the staff's technical skills but also contributed to a deeper understanding of the importance of waste classification in the broader context of environmental conservation. The outcomes of this initiative are expected to encourage the staff to actively promote the use of the website to the public, thus fostering a more responsible and efficient waste management system in Depok City. This program demonstrates the effectiveness of integrating technology in supporting local government initiatives aimed at improving environmental management and sustainability. Furthermore, it underscores the importance of digital tools in modernizing waste management systems and enhancing public awareness and engagement.

Digital transformation in government bureaucracy has become a strategic step to improve efficiency, accountability, and transparency, including in the management of regional legal products. In the Regional Secretariat of Tegal Regency, the process of submitting legal products is still done manually, which causes inefficiencies, delays, and a lack of document traceability. To address these issues, a web-based legal product submission application has been developed with document tracking features. This research uses the Waterfall system development method, and implements a FIFO (First In First Out) queuing system in the submission process, along with Role-Based Access Control (RBAC) for managing user access rights. The goal of this system is to create a faster, more transparent, and digitally documented application process. The implementation results show that the application is able to systematically and integratively manage the flow of submissions, corrections, verification, and the ratification of legal products. Features such as a Login page with CAPTCHA, analysis dashboards, tracking, and monthly reports enhance the monitoring and security functions of the system. This application can be an effective solution in supporting the digitization of regional legal bureaucracy, as well as providing ease and efficiency for regional officials in preparing and submitting drafts of legal products digitally.

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

State Senior High School 7 Surakarta is one of the public schools located in Surakarta City. The library activities, including member data management, book processing, and book borrowing and returning, are still conducted manually using physical logbooks. This manual process is considered inefficient and prone to errors. The purpose of this study is to develop a book borrowing system at State Senior High School 7 Surakarta that serves as a tool to assist officers in recording, loans, and returning books. This system is designed using the CodeIgniter framework to support WEB displays, programming in PHP, and using MySQL for database management. This system is created using the System Development Life Cycle (SDLC) method with a waterfall model that includes the stages of analysis, design, implementation, testing, and maintenance. System testing was conducted using Black-Box Testing and the System Usability Scale (SUS). The Black-Box Testing results showed that all features and functions operated correctly. The SUS evaluation produced a score of 75.68%, indicating that users generally agreed with the implementation of the system, which falls under the "acceptable" classification.

Fraudd in the bussines world has become a major challenge that can harm various parties, including companies to other stakeholders, often triggered by ethical lapses in the bussines environment.This study discusses the role of internal audit in preventing fraud from a bussines ethics perspective and identifies factors that affect the efficieness of internal audit. The data analysis technique used is descriptive analysis. The research method used is qualitative through a literature review approach or library research, which is carried out by analyzing and reviewing literature sources and scientific publications related to the research topic. The results pf analysis show that internal audit has a crucial role as the frontile in mitigating the risk of fraud through supervisory functions, evaluating the internal audit is influenced by auditor competence and independence, top management support, eduquate audit coverage, and the application of targeted audit methodologies. Therefore, organizations need to optimize the internal audit function by improving auditor competence, implementing advanced audit technology, and ensuring full support form top management to create a transparent and accountable bussines environment.  

This study aims to examine in depth the role of traditional cart taxis in supporting tourism accessibility in Ijen Crater. Cart taxis as a local community-based transportation mode have a significant contribution in addressing geographical challenges and limited formal infrastructure in natural tourism areas. Through a qualitative descriptive approach based on observation, documentation, and literature studies, it was found that traditional cart taxis not only function as a means of transportation, but also as social and economic agents that strengthen community involvement in the tourism industry. Traditional taxi activities also provide alternative livelihoods, create authentic interactions with tourists, and support the microeconomic ecosystem at the local level. However, traditional taxi drivers face serious challenges such as income uncertainty, unclear legal status, and minimal policy support. This study recommends the importance of integrating traditional cart taxis into an inclusive, participatory, and sustainable tourism management system.

Dapoer Ibu is a Program of LAZIS Jateng Al-Ihsan Pekalongan, located in Rejosari Village, Bojong, Pekalongan. Contains of housewives who manage and develop catering businesses. This business is empowered by Lazis Jateng Al Ihsan to improve the economic of living of mustahiq so that they are free from poverty. This study aims to determine the strategy for managing ZIS funds for the Dapoer Ibu Lazis Jateng Al-Ihsan Program and how to improve the welfare of mustahik through the Dapoer Ibu community program. This study uses descriptive qualitative research. Data collection techniques through observation, interviews, and documentation. The results of this study show that Lazis Jateng Al-Ihsan Pekalongan in managing ZIS funds for the empowerment of the Dapoer Ibu community, it has implemented the POAC management function in the field. The stages of implementing the management function include planning, organizing, actuating, and controlling. In improving the welfare of mustahiq Lazis Jateng Al-Ihsan applies the concept of community empowerment in the form of: participation, access to information, capacity building, justice and equality, independence, and sustainability. By implementing this concept, the implementation of the program can be easier, and they can feel the results of this program sustainably.

Budgeting plays a crucial role in organizational planning and control processes. This study aims to examine the strategic function of budgeting in managerial decision-making. Using a qualitative descriptive approach and literature review methodology, the study reveals that budgeting acts as a guide for resource allocation, performance evaluation, and uncertainty reduction in decision-making. Moreover, budgeting enhances interdepartmental coordination and managerial accountability. The findings confirm that budgeting is not merely an administrative procedure but a strategic instrument that supports the achievement of organizational goals.

Natuna waters are the most vulnerable area to illegal fishing because there is abundant potential for fishery resources. It was recorded that from May to December 2016, there were 280 foreign vessels in Natuna waters, which resulted in economic losses of 2.98 trillion Rupiah. This study aims to examine and assess the policies and actions that the Indonesian government has implemented in overcoming illegal fishing activities in the area. The results of this study are that the Natuna Waters Area is part of the Indonesian Archipelago Sea Lane (ALKI) and functions as a global waterway. The Natuna Waters Area borders with neighboring countries and is connected to open waters, making it vulnerable to illegal fishing activities. The Indonesian government's strategy in dealing with cases of unlawful fishing in Natuna waters effectively increases the protection of state sovereignty and marine resources through policies such as sinking ships and maritime diplomacy. However, this implementation policy overcomes obstacles in the form of intimidation from other countries, such as China, and weaknesses in supervision and coordination between domestic institutions, which can affect microorganisms in fisheries management and maritime security in the area.

Conflict management is an unavoidable challenge in complex and multicultural industrial environments, particularly when involving cross-functional teams with diverse backgrounds and expertise. This study aims to explore the sources of conflict, resolution strategies, and their impact on team performance in industrial organizations. Special emphasis is placed on the managerial competencies of a Project Manager in navigating the dynamics of a technical team. A reflective qualitative approach was employed, utilizing semi-structured interviews with an experienced Project Engineering Manager in the industrial sector. Thematic analysis was conducted to identify patterns of conflict, management strategies, and their influence on project outcomes. The findings indicate that the effectiveness of conflict management is largely determined by the leader’s ability to foster open communication and empathy within the team. A humanistic and constructive leadership style was found to minimize the negative impacts of conflict, while a confrontational approach tended to diminish motivation and performance. The practical implications of this study underscore the importance of enhancing leadership capacity and managerial communication to develop adaptive and collaborative project teams.

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

This research is motivated by the increasing complexity of the global and digital business environment, characterized by high uncertainty (VUCA). The role of management accountants has evolved, demanding new competencies to address the challenges of globalization, digital transformation, and sustainability issues. The purpose of this research is to examine the evolution of the management accountant's role in a VUCA environment, identify key required competencies, and formulate adaptive strategies. This research uses a literature review method to analyze various relevant academic sources. The findings indicate that management accountants require strong digital competencies, cross-cultural understanding, risk management skills, and a deep understanding of sustainability issues.  Recommended adaptive strategies include the development of training programs, increased inter-functional collaboration, and the adoption of data analytics technologies. The implications of this research for management accounting practitioners are the need for competency development and strategy adaptation to meet the challenges of a dynamic business environment.

Inequality in wealth distribution is a serious problem in the modern economic system. The gap between high and low income groups continues to widen, triggering various social problems. In the perspective of Islamic economics, zakat, infaq and waqf are present as instruments that not only have worship values, but also significant social and economic functions. This study aims to analyze the contribution of these three instruments in reducing the inequality of wealth distribution in society. Through descriptive qualitative approach and literature study, this research examines various literatures and secondary data obtained from zakat, infaq, and waqf management institutions in Indonesia. The results show that zakat, infaq, and waqf are able to act as effective wealth redistribution tools, improve the welfare of vulnerable groups, and strengthen social cohesion. These three instruments are proven to be a systemic solution in creating a more equitable economic balance. Therefore, accountable, professional, and trustworthy management is needed so that the socio-economic potential of zakat, infaq, and waqf can be optimized in supporting the creation of social justice according to Islamic teachings.

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

Cooperatives have a strategic role in improving people's welfare, especially in developing countries like Indonesia. As one of the pillars of the national economy, cooperatives function as a forum for community cooperation in meeting economic needs in a fair and sustainable manner. This study aims to analyze the role of cooperatives in improving people's welfare through a library research approach. The method used in this study is a descriptive method with deductive data analysis techniques, where data is obtained from various sources such as books, journals, and laws and regulations related to cooperatives. The results of the study show that cooperatives contribute to community economic empowerment by providing more inclusive access to capital, creating jobs, and improving social welfare through education and health programs. With the principle of mutual cooperation and democratic management, cooperatives can be a solution in creating a more independent and prosperous people's economy. Therefore, consistent regulatory support and increased human resource capacity are needed so that cooperatives can function optimally in community economic development.

The process of  receiving raw materials is the initial activity of a production process, the quality of raw materials can affect the quality of the final product, quality control must be carried out so that the raw materials to be used comply with industry specifications to produce quality products. For example, the raw material for frozen fish at PT Sarana Tani Pratama Jembrana, Bali, whether local frozen fish or imported frozen fish, is thawed using the water immersion method. The difference in the Thawing process or melting process between local frozen fish and imported frozen fish is the thawing time, where local frozen fish takes ±2 hours for the Thawing process while imported frozen fish only takes ±30 minutes for the melting process. The difference in thawing time is caused by local frozen fish being sent by the supplier frozen per block, which consists of several fish in one block. Meanwhile, imported frozen fish is sent by the supplier frozen per fish.This research aims to determine the Application of Management Functions in the Process of receiving raw materials at PT.Sarana Tani Pratama Jembrana-Bali. The types of data used are primary data and secondary data with data collection techniques including observation, interviews and literature study. The data analysis used is descriptive/qualitative data analysis.