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80,088 articles from 767 journals · 2,111 citations tracked

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Ardiansyah, Vivit; Agustin, Soffiana; Ardiansyah, Vivit; Agustin, Soffiana

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

The management of integrated network services, including WiFi, CCTV, and Cable TV, requires high data accuracy to ensure customer satisfaction and revenue stability. PT. Sumber Aiti faced operational challenges due to manual administrative systems, causing data redundancy, delays in handling service disruptions, and financial discrepancies in the billing cycle. This study aims to design and develop a Web-Based Integrated Network Service Management Information System using the Waterfall development method. The Waterfall method was selected for its structured, sequential phases, requirements analysis, design, implementation, testing, and maintenance, which align with PT's stable, procedural business processes. Sumber Aiti. The system integrates customer registration, service monitoring, and automated billing management (e-billing). Functional testing using Black Box Testing on 11 test scenarios showed that 10 of 11 features (90.9%) functioned correctly, including authentication, service registration, payment processing, and administrative reporting. Comparative analysis of business processes indicates that the system reduces manual recording steps from 7 to 3 stages (57% reduction) and eliminates data redundancy across WiFi, CCTV, and Cable TV service records. The implementation of this system provides a strategic solution for improving operational efficiency and administrative accountability at PT. Sumber Aiti.

Giawa, Erniman; Palupiningtyas, Dyah

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

Kamaliah Kamaliah; Rusmiyatun Rusmiyatun; Wiyonoroto Wiyonoroto

Progress : Jurnal Manajemen dan Akuntansi 2026 STIE Rajawali Purworejo

This study aims to determine how the implementation of Good Corporate Governance (GCG) is carried out in the management of   School Operational Assistance (BOS) funds at SMP Negeri 18Purworejo. The variables used in this research are transparency and accountability. This research was conducted during the 2024 implementation of GCG in BOS fund management. The research method applied was qualitative, with data collected through observation, interviews, and documentation study. The respondents in this study consisted of the Principal, the BOS Treasurer, representatives of the School Committee, teachers, and  parents. The  findings reveal  that the  implementation of  Good Corporate Governance (GCG), particularly the principles of transparency and accountability in BOS fund management at SMP Negeri 18 Purworejo, has been carried out effectively. BOS funds are managed openly by involving stakeholders from the planning stage to the utilization and accountability process. The management of BOS funds is implemented in accordance with the technical guidelines outlined in the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2023. This indicates that the school has managed the funds in a transparent and accountable manner. It is suggested that school should also publish BOS fund utilization information on the school`s official website to ensure broader public access.

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

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

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

Ryan Rudyarta; Dodi Sugianto

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

The role of ports as crucial nodes in the global supply chain positions the maritime sector as one of the most dynamic industries worldwide. This research analyzes the strengthening of business law support maritime sector integration to enhance port operational efficiency and the role of business law instruments in realizing the principle of fair competition within ports. This research employs a normative legal approach focusing on the study of existing legal norms and regulations governing port management and maritime integration. The strengthening of business law in the maritime sector plays a crucial role in improving port operational efficiency. A strong and well coordinated business law framework will create ports that are more efficient, competitive, and adaptive to the changing demands of the global market. Several key principles must be developed. First, rules on information disclosure and accountability to ensure transparency in port governance. Second, prohibitions against abuse of dominant positions and oversight of vertical integration to prevent anti-competitive practices. Third, clear contractual norms and governance structures for public private partnerships (PPP), including proportional risk-sharing mechanisms to ensure fairness and efficiency in infrastructure development. Fourth, multi-level governance alignment across national and regional authorities to prevent incentive distortions.

Fransisca Anggraeni; Ratna Septiyanti

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Betti Angraini; Yursal Yursal; Yuna Sutria

Logistics and Supply Chain Insights 2026 Indonesian Maritime Researchers and Lecturers

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

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

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

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

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

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

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

Muhsyi Alyah; Susi Susi; Asni Gusmiarni; Bustan Ramli

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

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

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

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

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

Achmad Solechan

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study explores the role of Business Intelligence (BI) in improving operational effectiveness and company performance amid rapid digital transformation, big data, Artificial Intelligence (AI), and data analytics development. Using a Narrative Literature Review (NLR) approach, this study analyzed 48 national and international scientific articles related to BI, firm performance, digital transformation, and big data analytics. The findings reveal that BI positively influences decision-making quality, operational efficiency, organizational agility, innovation capability, marketing effectiveness, customer relationship management, and competitive advantage. Furthermore, integrating BI with Big Data Analytics, predictive analytics, machine learning, and AI enhances organizational responsiveness to dynamic business environments. The study also identifies key success factors for BI implementation, including organizational readiness, management support, technological infrastructure, information quality, and system integration. These findings indicate that BI has evolved from a technological tool into a strategic organizational capability that supports sustainable business performance and digital transformation. This study contributes to the Business Intelligence literature by providing a comprehensive understanding of BI’s strategic role across various industries and organizational contexts.

Muhammad Nur Rizal; Mulyati Mulyati; Rizky Ramadhan

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Advances in digital technology are driving MSMEs to innovate in order to enhance their competitiveness. This descriptive qualitative study aims to analyze the implementation of digital-based business innovation strategies in building competitive advantage among fashion accessories MSMEs in Rasabou Village, Hu'u Subdistrict, Dompu Regency. Data were collected through observation, interviews, and documentation with purposively selected informants, then analyzed using the Miles, Huberman, and Saldaña model. The results show that digital innovation is implemented through the use of Facebook and WhatsApp for promotion, communication, and the dissemination of product information. These efforts have successfully increased product visibility, expanded market reach, and built customer trust and loyalty. The competitive advantages of MSMEs are reflected in product uniqueness, competitive pricing, adaptation to trends, and a positive image. However, the use of technology remains limited to promotion and has not yet been integrated into all aspects of business management. More comprehensive development of digital innovation is needed to achieve operational efficiency and sustainable competitive advantage.

Asep Munir Hidayat; Susi Resiana

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

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

Chanra Purnama; Larsen Barasa; Denny Fitrial

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

Ferro Hidayah; Natanael Suranta; Yusuf Pria Utama

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

Anti Wulan Agustini; Intan Maharani

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

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

Nova Triyogesti; Martiana Riawati Utami

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to evaluate the implementation of cash flow management at PT AA in managing the company’s financial transactions and to analyze the impact of using multiple project bank accounts on the process of preparing financial statements. The research method used is a qualitative approach with a case study design. Data were obtained through observation, interviews with the General Manager of Finance and Accounting, and documentation in the form of cash in and cash out transaction records, a list of bank accounts, and bank statements. The results show that PT AA has implemented cash flow management through recording cash inflow (cash in) and cash outflow (cash out), which serve as the basis for preparing the company’s financial statements. However, the large number of bank accounts used for each project creates challenges in monitoring transactions, leads to frequent fund transfers between accounts, and increases the complexity of the cash and bank reconciliation process. This condition can affect the efficiency of the company’s cash flow management and cause delays in the presentation of financial statements. Therefore, the company plans to implement a Bank Operational Account (Bank OP) system as a centralized transaction account to improve the efficiency of cash flow management, facilitate transaction monitoring, and accelerate the reconciliation process and the preparation of the company’s financial statements.

Rosna Yuherlina Siahaan

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

Ading Rahman Sukmara

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the effectiveness of human resource management at Company X in improving organizational performance. Human resources are a strategic factor that plays an important role in supporting the operational success of a company. This research uses a descriptive approach with qualitative methods supported by simple quantitative data analysis. Data were collected through interviews, observations, and documentation related to workforce management within the company. The results indicate that the number of employees has increased along with the development of the company's operational activities. The workforce structure is dominated by productive-age employees who have good adaptability to technological developments and work demands. However, several challenges were identified in human resource management, particularly in workforce planning, recruitment processes, and the effectiveness of training and employee performance evaluation programs. Therefore, the company needs to improve its human resource management system through more selective recruitment processes, relevant training programs, and a more objective performance evaluation system. These improvements are expected to enhance employee productivity and strengthen the company's competitiveness.