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This in-depth study explores the comprehensive marketing strategies implemented by CV. Logam Jaya Gallery, a leading copper and brass craft business entity in Tumang Village, Boyolali. The research aims to identify the key factors behind the company's resilience in the face of intense industry competition. Using a qualitative approach, operational data was obtained in depth. The results show that the company integrates direct marketing through national and international exhibitions, while optimizing digital channels and e-commerce for broader global market penetration. Despite its success, CV. Logam Jaya Gallery faces significant obstacles such as market demand fluctuations, limitations in manual production technology, and competitive pressures. As a mitigation measure, the company diversifies its products and adopts contemporary technology to efficiently increase its operational capacity. Strategic synergies with the government and the private sector were also strengthened to expand promotional access. This success was also supported by fundamental pillars in the form of cultural heritage and intergenerational craftsmanship. Through a combination of organized management, sustainable design innovation, and adaptation to market dynamics, the company has succeeded in establishing itself as a competitive creative industry player on the national and global stage.

This in-depth study explores the comprehensive marketing strategies implemented by CV. Logam Jaya Gallery, a leading copper and brass craft business entity in Tumang Village, Boyolali. The research aims to identify the key factors behind the company's resilience in the face of intense industry competition. Using a qualitative approach, operational data was obtained in depth. The results show that the company integrates direct marketing through national and international exhibitions, while optimizing digital channels and e-commerce for broader global market penetration. Despite its success, CV. Logam Jaya Gallery faces significant obstacles such as market demand fluctuations, limitations in manual production technology, and competitive pressures. As a mitigation measure, the company diversifies its products and adopts contemporary technology to efficiently increase its operational capacity. Strategic synergies with the government and the private sector were also strengthened to expand promotional access. This success was also supported by fundamental pillars in the form of cultural heritage and intergenerational craftsmanship. Through a combination of organized management, sustainable design innovation, and adaptation to market dynamics, the company has succeeded in establishing itself as a competitive creative industry player on the national and global stage.

Efficient and accurate management of population data is a crucial aspect for government organizations, especially the Nabire Regency Women's Empowerment and Child Protection Office (DP3A). Currently, manual filing methods cause various obstacles, such as data errors, delays in public services, and difficulties in the reporting process. This study proposes the development of a web-based population data archiving information system using the Waterfall method. The system is designed to integrate and automate the process of managing sensitive data, including search, update, and report generation features. The results of the development show that the system is able to improve operational efficiency, data accuracy, and information security. In addition, this system supports transparency and accountability in the management of the DP3A program, including MSME and Family Planning data, while facilitating access to information for the public. Thus, this web-based archiving information system is expected to be a strategic solution in improving the quality of public services and supporting more appropriate decision-making within the DP3A environment of Nabire Regency.

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

The proliferation of cloud infrastructures has intensified concerns regarding data security, integrity, identity and access management, and user privacy. Despite recent advances, existing solutions often lack comprehensive integration of privacy-preserving mechanisms, dynamic trust management, and cross-provider interoperability. This study proposes an AI-enabled, zero-trust, blockchain-fused identity management framework for secure, privacy-preserving multi-cloud environments. The framework integrates homomorphic encryption with differential privacy for aggregate-level protection and secure multi-party computation for collaborative data processing. The proposed system was validated in a simulated multi-cloud environment using CloudSim, Ethereum blockchain, and AWS EC2. Experimental results indicate homomorphic encryption latency of approximately 450ms per operation and statistically significant security improvements (t(128) = 12.47, p < 0.001), privacy (t(95) = 8.93, p < 0.001), and throughput (t(156) = 15.21, p < 0.001). The framework achieved differential privacy with ε = 0.1 while retaining 99.2% data utility, and demonstrated a 34% improvement in processing speed over conventional differential privacy approaches. In addition, the implementation was observed to be 2.3× faster than BGV-based configurations, with 45% lower memory consumption than CKKS and a 67% reduction in ciphertext size relative to baseline implementations. From an operational perspective, the framework shows a 23% reduction in security management costs, a 31% improvement in resource utilization efficiency, and an 18% decrease in compliance audit expenses. The model further indicates a 27% reduction in total cost of ownership (TCO) compared with multi-vendor security solutions, a projected return on investment (ROI) within 14 months, and an 89% reduction in security incident response costs under the evaluated conditions.

This study aims to analyze the financial performance of KSP Kopdit Obor Mas using the PEARLS method (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liquidity, Signs of Growth) and to examine its relevance within the Resource Based View (RBV) framework. The research employed a descriptive method with both qualitative and quantitative approaches. Data were collected through observation, interviews, documentation, and cooperative financial reports from the Annual Member Meeting (RAT) for the period 2022–2024. The results indicate that the Protection aspect is categorized as healthy, as the risk reserve ratio is sufficient to cover delinquent loans. The Rates of Return and Cost aspect also shows good performance due to stable operational cost efficiency. However, weaknesses were found in the Effective Financial Structure, Asset Quality, and Signs of Growth aspects, particularly in the declining membership growth. From the RBV perspective, the cooperative possesses valuable and rare resources in the form of strong risk management capability and operational efficiency, but it has not fully developed a strong capital structure and asset quality to achieve sustainable competitive advantage. Therefore, the cooperative should improve credit management, strengthen institutional capital, and enhance membership growth to maintain long-term financial sustainability.

This study aims to analyze the actualization of Pancasila values in the Articles of Association and Bylaws (AD/ART) of the Dharma Wanita Persatuan (DWP) in Panggungrejo District, Blitar Regency. The study used a qualitative approach with a phenomenological design to understand the experiences and views of informants regarding the application of Pancasila values in organizational practice. Data were collected through structured interviews, field observations, organizational documentation, and validated using triangulation of sources, techniques, and time. The results show that material values are reflected in operational discipline, mutual cooperation, and transparency in resource management; vital values are manifested through the AD/ART as guidelines for work and the implementation of educational, social, and empowerment programs; while moral values are evident through communication ethics, the practice of deliberation and consensus, and strengthening solidarity among members. These findings confirm that the AD/ART functions as a connecting instrument that integrates material, vital, and moral values, thereby creating an organizational structure that aligns with Pancasila. This study has important implications for strengthening the character and ethics of organizations based on national values at the local level.

An internal control system is a system consisting of an organizational structure, plans, methods, and coordinated procedures that help safeguard company assets, improve operational effectiveness and efficiency, and support the implementation of regulations established by management.This study aims to analyze the effectiveness of the implementation of internal control systems in cash management through the cash opname mechanism at KSP Kopdit Tuke Jung Head Office Nelle. Data collection in this study used interview, observation, and documentation methods. This study uses a qualitative descriptive approach referring to the COSO (Committee of Sponsoring Organizations of the Treadway Commission) components, which consist of five components, namely control environment, risk assessment, control activities, information and communication, and monitoring. The research results show that the effectiveness of the internal control system in cash management through cash opname has been implemented but has not fully met the five components of the internal control system according to COSO. The elements that have not been fulfilled are control activities, information and communication, and monitoring. Nevertheless, some components of the internal control system implemented at KSP Kopdit Tuke Jung have been operating effectively.

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

PT. XYZ is one of the largest retail companies in Indonesia. PT. XYZ has a website-based application that functions to help employees who work in IT Support to handle operational problems. However, this website has not implemented a session management system which can affect the level of security. Therefore, a system design was created for real-time session management using Firestore, Python, and Javascript. Firestore is used as a database to store sessions and Firestore has a feature called the Firestore snapshot listener which functions to detect changes in real-time. The research method includes identifying needs, initial prototype design, prototype creation, prototype evaluation, prototype refinement, and system implementation. Black Box Testing is used as a method for testing this system, where the results are in accordance with the needs and interviews are conducted with the admin of this website to test the session management system and find out the admin's response regarding the designed session management system. The results obtained are satisfactory because security can be further improved, user experience is improved, and the company's needs can be achieved.

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.

The growth of the culinary industry requires small-scale food businesses to implement effective and efficient operational management. This study analyzes the optimization of operational management at Teen Canteen by examining the use of digital systems, staff performance, the implementation of Standard Operating Procedures (SOP), and operational constraints. A descriptive qualitative approach was employed, with data collected through semi-structured interviews and direct observation. The informant was purposively selected, namely the Head Bar, who is directly involved in daily operational activities. Data analysis was conducted using the Miles and Huberman model. The findings indicate that Teen Canteen’s operational management has not been optimally implemented due to the discontinuation of digital cashier systems, reliance on manual transaction and inventory records, and inconsistent SOP implementation. Although staff performance is generally adequate, issues related to discipline and service responsiveness remain. This study recommends reintroducing digital cashier systems and establishing written SOPs to improve operational effectiveness.

Information technology (IT) infrastructure planning plays a strategic role in supporting organizational performance and achieving business objectives. However, many organizations experience misalignment between IT infrastructure planning and organizational needs, leading to inefficiencies, limited system integration, and suboptimal utilization of IT investments (Maulana, 2024; Njanka et al., 2025). This study aims to analyze the suitability of IT infrastructure planning with organizational needs using a quantitative approach. The research framework integrates the Strategic Alignment Model (SAM), Strategic Alignment Maturity Model (SAMM), and COBIT 2019 governance principles. Data were collected through a structured questionnaire distributed to IT managers and system users. A total of 85 valid responses were analyzed using descriptive statistics and gap analysis. The results indicate that IT infrastructure planning is moderately aligned with organizational needs, particularly in supporting operational activities. Nevertheless, significant gaps were identified in system integration, scalability, and long-term infrastructure planning. These findings highlight the importance of continuous evaluation and governance-based IT planning to enhance alignment and ensure sustainable organizational performance.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

This study aims to analyze the shoe production process from an operational management perspective at PT. XYZ. The focus of the research is directed at the stages of the production process and the management of raw materials in supporting the smooth running and efficiency of production activities. This research uses a descriptive qualitative approach carried out through an Internship Experience Practice (PPL) at PT. XYZ. Data was collected through direct observation of production activities, interviews with relevant parties in the production department, and supporting documentation. The data obtained was analyzed by describing the production process flow, raw material management system, and production process control, then linked to the concept of operational management. The results showed that the shoe production process at PT. XYZ consisted of several interrelated stages, starting from raw material management to the main production process. The company has implemented a fairly structured operational management system, characterized by the recording of raw materials, the separation of materials by type, and the application of the First in First Out (FIFO) method to maintain material quality and smooth production. However, several operational obstacles were still found, such as limited production time, suboptimal coordination between departments, and the potential for defective products in the production process. The implementation of operational management at PT. XYZ has supported the shoe production process quite effectively, particularly in raw material management and production control. Nevertheless, improved coordination and continuous evaluation of the production process are needed to enhance operational efficiency and product quality.

The development of the service sector in Indonesia requires micro-enterprises to adopt marketing strategies that enhance service quality and strengthen business competitiveness. In the context of service-based businesses, the service marketing approach is considered relevant as it emphasizes the management of service delivery and overall customer experience. This study aims to analyze the implementation of service marketing in Erafftel, a shoe cleaning service business located in Padang City, West Sumatra. The study employs a qualitative approach, with data collected through direct observation of operational activities and in-depth interviews with the business owner to obtain comprehensive information regarding service processes, service marketing strategies, and operational practices. The findings indicate that the services provided by Erafftel reflect the main characteristics of services, namely intangibility, inseparability, variability, and perishability. Furthermore, the service marketing mix consisting of seven elements—product, price, place, promotion, people, process, and physical evidence—has been implemented, although in a relatively simple and not yet fully structured manner. The people and process elements emerge as the most dominant factors influencing perceived service quality, as they are directly related to interactions between service providers and customers, while physical evidence serves as a supporting factor in building customer trust. The implications of this study suggest that strengthening the application of service marketing can contribute to improved service quality, increased customer satisfaction, and the long-term sustainability of micro service enterprises.

Indrokilo Botanical Garden in Boyolali is an environment-based tourism area that serves strategic functions as an ex-situ conservation institution, as well as a center for education, research, and knowledge-based recreation. However, its management still faces challenges in maintaining a balance between tourism development and conservation mandates. This study aims to analyze the role of management performance in promoting ecotourism sustainability at Indrokilo Botanical Garden from environmental, social, and economic perspectives. The research employed a qualitative descriptive approach. Data were collected through field observations and in-depth interviews with purposely selected informants, including management authorities, field officers, local community members, and visitors. The findings indicate that management performance at Indrokilo Botanical Garden has been relatively effective in daily operational activities, such as site maintenance and visitor services. Nevertheless, limitations remain in long-term strategic planning, human resource capacity development, and the active involvement of local communities as management partners. These constraints have resulted in the suboptimal implementation of conservation and educational functions. The study demonstrates that management performance plays a crucial role in determining ecotourism sustainability by ensuring a balance between environmental protection, social benefits, and economic viability. Therefore, strengthening management performance is essential to support sustainable ecotourism development at Indrokilo Botanical Garden.

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

Micro, small, and medium enterprises (MSMEs) are required to establish well-organized bookkeeping and administrative systems to enhance competitiveness and readiness for international expansion. However, Iluh Craft MSME continues to face challenges related to unstructured financial record-keeping and traditional administrative practices, which hinder effective financial monitoring and the preparation of business documentation. This community service activity aims to implement an efficient bookkeeping and administrative system to improve recording accuracy, operational efficiency, and the readiness of Iluh Craft MSME to expand into international markets. The implementation employed a descriptive participatory approach involving interviews, observations, and documentation, followed by system design, phased implementation, mentoring, and joint evaluation with the partner. The results demonstrate a significant improvement in the accuracy of financial records, a reduction in transaction recording errors to below 5%, administrative time efficiency gains of approximately 25–30%, and improved document organization with faster data retrieval. In addition, more than 90% of staff members were able to operate the system independently. Overall, the implementation of an efficient bookkeeping and administrative system proved effective in supporting more professional business management and enhancing the readiness of Iluh Craft MSME for international market expansion.