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Muhamad Haris Maknun

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Industrial visits are widely recognized as an experiential learning approach that bridges the gap between theoretical knowledge and real industrial practices in engineering education. This study aims to examine the relationship between industrial visits and the improvement of production system understanding and critical thinking skills among students of the Faculty of Industrial Technology at Universitas Nahdlatul Ulama Al-Ghazali (UNUGHA) Cilacap. A quantitative approach with a one-group pretest–posttest design was employed. The participants consisted of 43 industrial engineering students who took part in industrial visits to PT Dirgantara Indonesia and the National Research and Innovation Agency (BRIN) in Bandung. Data were collected using Likert-scale questionnaires and analyzed through Paired Sample t-Test. The results reveal a significant increase in students’ understanding of production systems, with mean scores rising from 64.23 (pretest) to 81.47 (posttest) (p < 0.05). Similarly, critical thinking skills showed a significant improvement, increasing from a mean score of 63.05 to 83.12 (p < 0.05). These findings demonstrate that industrial visits have a substantial positive impact on enhancing students’ academic competencies. This study highlights the importance of systematically integrating industrial visits into the industrial engineering curriculum to strengthen learning outcomes and improve graduates’ readiness for industrial challenges.

Deden Komaludin; Dhoni Setyanto

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

In the modern era, embedded systems and the Internet of Things (IoT) are experiencing rapid and continuous development, with their usage projected to match or even exceed the number of IoT devices globally. This technological transformation has influenced various sectors, including education, which must adapt to current digital advancements. Therefore, it is important for educational institutions to integrate embedded systems and IoT concepts into their curricula to ensure that learning remains relevant to industrial and technological demands. Improving the competence and technological literacy of students and lecturers in the fields of embedded systems and IoT, particularly for smart control applications, is expected to strengthen academic capabilities and practical skills. Through this development, higher education institutions can encourage innovation and the application of technology-based solutions in solving real-world problems. Furthermore, this effort supports the implementation of the Tri Dharma of Higher Education, especially in the areas of education and research, by promoting applied research projects and collaborative learning activities based on embedded systems and IoT technologies.

Ananda Firza Ramadhan; Nisrina Nabila A`bidah; Muhamad Salsabil Fadilah; Heny Indriani; Budi Santoso +2 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tegal Regency is a region in Central Java Province. Geographically, Tegal Regency is situated on a highly advantaged path. This regency, with its capital in Slawi, boasts a diverse range of economic centers spread across several regions. Dominated by small and medium-sized industries, the community can be empowered and participate in improving their well-being through job creation. Small and Medium Industry centers are highly diverse. One area we highlight in this article is the potential of metal and machinery SMEs, which are crucial commodities in the local economy. The metal industry is located around Talang District. The metal and machinery sector holds significant promise due to the potential for increased manufacturing demand, which can boost the local economy. In this study, we used field research and interviews to understand how the SME economy operates. By highlighting this, we hope that the government will focus on SMEs, particularly in the metal and machinery sector, by providing incentives for training and improving product quality and human resources. Based on the above description, local economic growth is highly possible with the support of adequate facilities and infrastructure.

Deden Komaludin; Dhoni Setyanto

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

In the modern era, embedded systems and the Internet of Things (IoT) are experiencing rapid and continuous development, with their usage projected to match or even exceed the number of IoT devices globally. This technological transformation has influenced various sectors, including education, which must adapt to current digital advancements. Therefore, it is important for educational institutions to integrate embedded systems and IoT concepts into their curricula to ensure that learning remains relevant to industrial and technological demands. Improving the competence and technological literacy of students and lecturers in the fields of embedded systems and IoT, particularly for smart control applications, is expected to strengthen academic capabilities and practical skills. Through this development, higher education institutions can encourage innovation and the application of technology-based solutions in solving real-world problems. Furthermore, this effort supports the implementation of the Tri Dharma of Higher Education, especially in the areas of education and research, by promoting applied research projects and collaborative learning activities based on embedded systems and IoT technologies.

Safitri Erna; Mursidah Mursidah; Carbuna Carbuna; Aswin Nasution

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Oil palm plantations constitute a leading subsector that plays a strategic role in regional economic development, particularly in Nagan Raya Regency, which is predominantly based on the agricultural sector. This study aims to analyze the role of the oil palm plantation subsector in promoting regional economic development using the Economic Base Theory as an analytical approach. A descriptive qualitative method with a literature study was employed. The data used consist of longitudinal secondary data for the period 2019–2024, sourced from official publications of Statistics Indonesia, regional development planning documents, and relevant scientific articles. The results show that the agricultural sector, dominated by the oil palm plantation subsector, makes a large and relatively stable contribution to the Gross Regional Domestic Product (GRDP) of Nagan Raya Regency, thereby qualifying it as a basic sector. This subsector also plays an important role in employment absorption, particularly in rural areas. However, the substantial economic contribution and labor absorption have not been fully accompanied by equitable improvements in community welfare, as indicated by the relatively slow decline in poverty rates. This condition suggests that the economic multiplier effect of the oil palm plantation subsector has not yet been optimal due to limited downstream activities and low value-added processing at the regional level. The study concludes that strengthening downstream industries and intersectoral linkages is necessary to ensure that the role of oil palm plantations can more effectively support inclusive and sustainable regional economic development.

Kurniawan Wahyu Saputra; Wahyu Selamet Prihatin; Arrif Wahyudi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

Keisha Justina Siagian; Susi Sarumpaet

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

This study investigates the determinants of dividend payout policy in energy sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Dividend policy is a critical issue in emerging markets, especially in capital-intensive industries with high investment needs and earnings volatility. The research examines whether profitability and ownership structure—specifically institutional and managerial ownership—significantly influence dividend payout decisions, considering firm characteristics. The study analyzes the effect of profitability, institutional ownership, and managerial ownership on the dividend payout ratio, while controlling for firm size and leverage. A quantitative approach is used, employing pooled ordinary least squares (OLS) regression on 245 firm-year observations. Dividend payout ratio is measured as dividend per share divided by earnings per share, profitability is proxied by return on equity, and ownership variables are expressed as shareholding proportions. Descriptive analysis and classical assumption tests precede hypothesis testing. The results show that profitability positively and significantly affects dividend payout, suggesting that firms with better financial performance tend to distribute higher dividends. Firm size also positively influences dividend policy, while leverage negatively impacts it, reflecting the role of financial capacity and capital structure. However, institutional and managerial ownership do not show significant effects on dividend payout decisions. The findings indicate that dividend policy in Indonesian energy firms is primarily driven by financial performance and structural characteristics rather than ownership-based governance mechanisms. This study offers sector-specific evidence that refines agency and signaling perspectives on dividend policy in emerging markets, with practical implications for managers, investors, and regulators.

Satria Efandi; Wiwik Indrayeni

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

Workplace microaggressions represent subtle and ambiguous forms of interpersonal mistreatment that are frequently normalized in organizational interactions, yet may generate significant psychological consequences for employees. While research in industrial and organizational psychology has extensively examined related constructs such as workplace incivility and ostracism, the linguistic mechanisms through which microaggressions operate remain underexplored. This study aims to systematically review Indonesian-language journal articles published between 2015 and 2025 that address workplace microaggressions and related phenomena, by conceptualizing microaggressions as speech acts. Using a systematic literature review approach guided by the PRISMA 2020 framework, relevant peer-reviewed articles were identified, screened, and analyzed through thematic synthesis. The review focuses on three main aspects: linguistic forms of microaggressions, contexts in which they emerge, and their psychological consequences in formal organizational settings, including companies and educational institutions. The findings indicate that workplace microaggressions are predominantly realized through indirect and ambiguous communicative practices, such as dismissive remarks, stereotypical humor, and interactional exclusion, often occurring within hierarchical relationships and formal work situations. These communicative acts are consistently associated with negative psychological outcomes, including stress, emotional exhaustion, reduced wellbeing, and withdrawal-related work attitudes. By integrating industrial-organizational psychology with linguistic-pragmatic perspectives, this review highlights language as a central mechanism through which microaggressions produce psychological harm at work. The study contributes a conceptual synthesis that underscores the importance of addressing everyday communicative practices in organizational interventions aimed at fostering psychological safety and employee wellbeing.

Agus Sarwo Edy Sudrajat; Akbar Diva Mahendra

SARGA: Journal of Architecture and Urbanism 2026 Universitas 17 Agustus 1945

Pertumbuhan kawasan industri sebagai dampak urbanisasi turut mendorong peningkatan aktivitas ekonomi di Indonesia. Kawasan Industri Candi di Kota Semarang menjadi salah satu contohnya, namun belum sepenuhnya ditunjang oleh infrastruktur yang memadai. Penelitian ini bertujuan mengevaluasi tingkat kepuasan dan prioritas pemenuhan infrastruktur berdasarkan persepsi pekerja. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 100 pekerja dari 111 perusahaan, dengan teknik multi-stage random sampling. Analisis data dilakukan menggunakan metode Customer Satisfaction Index dan Importance Performance Analysis. Hasil menunjukkan bahwa dari total infrastruktur yang dianalisis, sebelas telah memenuhi standar, empat cukup memenuhi, dan satu belum memenuhi pedoman teknis kawasan industri. Tingkat kepuasan pekerja terhadap ketersediaan dan kondisi infrastruktur mencapai 72% (kategori puas), sedangkan tingkat kesesuaian antara kepentingan dan kepuasan sebesar 99%. Meski demikian, lima infrastruktur jaringan jalan, jaringan air bersih, sistem pengolahan sampah, unit pemadam kebakaran, dan sarana Kesehatan masih memerlukan pemenuhan atau perbaikan segera. Temuan ini menjadi dasar rekomendasi bagi pengelola dan pemerintah untuk memprioritaskan pemenuhan infrastruktur, guna mendukung keberlangsungan industri dan kesejahteraan pekerja secara optimal.

Nada Aqilah Izzatinnisa; Pujianto Pujianto

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

Operational quality in the oil and gas sector strongly depends on the accuracy of monitoring instruments, such as oxygen analyzers. This study aims to validate the performance of an oxygen analyzer using the Factory Acceptance Test (FAT) procedure conducted by PT JGC Indonesia. The testing methodology involves the use of reference gases at different concentration levels, including nitrogen as the zero gas, to evaluate the linearity and consistency of the analyzer output within the 4-20 mA signal range. In addition, the tests are performed to verify the conformity of the instrument response with the datasheet specifications and applicable FAT procedures. The results show that the analyzer provides accurate measurement data with low deviation and a responsive alarm system under critical conditions. These findings confirm that the instrument meets the required technical standards. Based on the validation results, the oxygen analyzer is considered ready for installation and suitable for operation to support process safety in oil and gas facilities. This achievement confirms that a rigorous validation process is key to ensuring peace and operational safety in the oil and gas industry.

Lia Rahmawani Dalimunthe; Indra Afrita; Robert Libra

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

In article 157A of Law Number 6 of 2023 that in the process of termination of employment, employers and permanent workers must carry out their respective obligations, employers can carry out suspension actions and still pay wages and other rights, but in reality employers rarely apply article 157A. The purpose of the research is to analyze the Implementation, Obstacles and Efforts on Workers' Rights in Wage Payment During the Termination of Employment Process at Palm Oil Company in Siak Regency. This type of research is Sociological legal research. In this research, three approaches are used, namely the legislative approach and the data source case approach using primary data and secondary data. The data collection technique used is primary data through interviews and questionnaires. The conclusion of this study is the legal protection of workers' rights during the termination of employment by the company through the settlement of industrial relations disputes in which there are various interpretations regarding the wage process. Article 157A of Law Number 6 of 2023 states that the responsibility of employers and workers remains valid until the industrial relations dispute settlement agency makes a decision. The implementation in the process of termination of employment is that workers are no longer allowed to work by the company but do not carry out suspension actions, but there are many companies that do not carry out things regulated by law. With the existence of multi-interpretation regulations on wages, the process provides uncertainty for workers, as well as in the interim decision submitted by the worker/plaintiff which is rejected by the judge which is clear that the worker can prove that the employer does not carry out his obligations as it should.

Sasi Azhari Kirana Putri

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

Consumer protection is a crucial aspect of trade and industrial activities to ensure consumers’ rights to quality, safety, and fairness in obtaining goods. In the field of metrology, qualitative improvement of product quality plays a strategic role as a preventive effort to minimize consumer losses caused by unfair or non-compliant trading practices. This is in line with Law Number 8 of 1999 on Consumer Protection, which emphasizes legal certainty, honesty, and the responsibility of business actors toward consumers. This study aims to examine qualitative product quality improvement as an effort to realize consumer protection in the field of metrology. The research employs a qualitative descriptive approach through literature review and analysis of regulations, policies, and the role of metrological institutions in supervising product quality. The discussion focuses on compliance with standards, supervisory mechanisms, and the responsibility of business actors as key elements of consumer protection. The findings indicate that qualitative improvement of product quality contributes to fair transactions, enhances consumer trust, and prevents practices that may harm consumers. This study is expected to serve as a reference for relevant institutions in strengthening the role of metrology as an integral part of the consumer protection system.

Muhammad Rusydan; Agus Tugas; Abdul Halim

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

The foundation of turbine machines in industrial buildings must be able to withstand static and dynamic loads caused by operational vibrations. Generally, reinforced concrete block foundations are used due to their good stability. However, under certain conditions such as limited land, decreased soil bearing capacity, and the need for structural rehabilitation, their application becomes less effective. Therefore, this study aims to analyze the use of Micropile foundations as an alternative for turbine machine foundations at Candi Baru Sugar Factory, Sidoarjo.The research method includes literature studies, soil data collection through Cone Penetration Test (CPT), machine technical data analysis, and the design and analysis of Micropile foundations. The analysis covers bearing capacity, settlement, dynamic response, pile cap design, and cost estimation.The results indicate that Micropiles with a diameter of 0.20 m, a length of 2 m, five piles, and a pile cap size of 2 m × 2 m × 4.5 m are able to safely and stably support the machine load. In addition, this system is considered more efficient in terms of construction time and implementation. Therefore, Micropile foundations are recommended as an effective and economical alternative for turbine machine foundations.

Halawa, Pastiani Putri; Octafian, Ray

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui observasi langsung, wawancara mendalam dengan pemilik usaha, serta analisis dokumen keuangan selama periode enam bulan. Hasil penelitian menunjukkan bahwa Toko Roti Ganjel Rel Ambarawa menerapkan beberapa strategi kunci dalam pengelolaan arus kas, meliputi sistem pencatatan keuangan harian yang terstruktur, pengelolaan persediaan berbasis permintaan historis, diversifikasi produk untuk menstabilkan pendapatan, serta penerapan kebijakan kredit yang ketat kepada pelanggan. Strategi-strategi tersebut terbukti efektif dalam menjaga likuiditas usaha dengan rasio kas rata-rata sebesar 1,8 dan periode perputaran kas selama 15 hari. Temuan penelitian ini memberikan kontribusi praktis bagi pelaku usaha kue tradisional dalam merancang sistem pengelolaan arus kas yang berkelanjutan serta kontribusi teoretis dalam pengembangan model manajemen keuangan untuk usaha mikro kecil dan menengah sektor kuliner tradisional.

Aryanti, Diva Eka; Handayani, Titis

Dinamik 2026 Universitas Stikubank

Penelitian ini bertujuan untuk mengevaluasi Sistem Surat Keterangan Pendamping Ijazah (SKPI) di Universitas Semarang melalui audit dengan menggunakan kerangka kerja COBIT 2019, dengan fokus pada domain Deliver, Service and Support (DSS) dan Monitor, Evaluate and Assess (MEA). SKPI berfungsi sebagai dokumen resmi yang memberikan informasi tambahan mengenai kompetensi lulusan di luar nilai akademik (ijazah), sehingga penting untuk memastikan kualitas dan relevansinya dengan kebutuhan industri. Metodologi yang digunakan dalam penelitian ini meliputi pengumpulan data primer melalui observasi, wawancara, dan kuesioner, serta data sekunder dari literatur terkait. Hasil penelitian menunjukkan bahwa tingkat kapabilitas pada sub-domain DSS dan MEA berada pada level 4 yang dilabeli sebagai terkelola, dengan nilai rata-rata masing-masing 3,73 untuk DSS dan 3,85 untuk MEA. Meskipun demikian, terdapat sejumlah rekomendasi untuk meningkatkan nilai Maturity Level sistem, dengan GAP masing-masing sebesar 1,07 untuk DSS dan 1,04 untuk MEA. Rekomendasi yang disampaikan meliputi peningkatan kompetensi petugas teknis, pengembangan aplikasi mobile, dan sosialisasi prosedur penyajian SKPI secara digital. Dengan adanya rekomendasi tersebut, diharapkan dapat memberikan masukan positif dalam pengelolaan SKPI di Universitas Semarang dan meningkatkan daya saing lulusan di pasar kerja.Kata Kunci: Audit Sistem, Maturity Level, Rekomendasi, Deliver, Service and Support (DSS), Monitor, Evaluate and Assess (MEA)

Frenky Satria; Rini Dharmastiti

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Lifting activities are an essential part of manual material handling across various industrial sectors and constitute a primary source of ergonomic risk exposure when performed with inappropriate work postures. The use of hands-off tools such as push-pull sticks is often implemented to maintain a safe distance between workers and loads and to reduce exposure to line-of-fire hazards. However, the implementation of work aids does not automatically ensure neutral work postures, as push-pull techniques, reach distances, and environmental conditions can still lead to awkward postures. This study aims to evaluate the work posture risk in lifting activities using a fiber-composite push-pull stick based on the Rapid Entire Body Assessment (REBA) method. The research was conducted as an observational analytic field study involving nine workers in tubular pushing and pulling activities. Work postures were documented through direct observation and visual recordings, then assessed using REBA to obtain risk scores, risk categories, and required corrective actions. The results indicate that work postures fall into the medium to high-risk categories, with trunk and shoulder components being the dominant contributors. These findings confirm the need for improvements in work methods, ergonomic training, and strengthening of lifting SOPs to optimize the safety and ergonomic benefits of work aids.

Fanesia Debi; Aldi Dwi Saputra

Jurnal Ilmu Bahasa dan Pendidikan Guru Sekolah Dasar 2026 Asosiasi Periset Bahasa Sastra Indonesia

Students of vocational high schools are required to write an internship report as a form of accountability for completing their industrial training. However, various language errors are still found in students’ PKL reports. This study aims to describe and analyze morphological errors in the PKL reports of vocational high school students majoring in Electronics Engineering. The study employed a descriptive qualitative approach using document analysis. A total of 223 PKL reports were written by all students of SMK Negeri 3 Yogyakarta in 2025. The research data consisted of 25 PKL reports from students of the Electronics Engineering major selected through purposive sampling. Data analysis was carried out through the stages of identification, classification, description, quantification, and interpretation of morphological errors, with data validity ensured through theoretical triangulation. The results show that 286 morphological errors were identified, consisting of prefix errors (96), suffix errors (52), confix errors (41), reduplication errors (28), compound word errors (34), and base-form errors (35). Prefix errors were the most dominant type, accounting for 33.6% of all errors. These findings indicate that students still experience difficulties in applying affixation rules and forming standard words in formal written language. Such errors are influenced by interference from spoken language and the technical language used in the workplace. This study highlights the importance of structured and contextual morphology instruction to improve the quality of vocational students’ PKL report writing.

Oktaviana, Lusi; Herwiyanto; Rohmad Suryadi; Dewi Purnasari; Inna Nur Rokhmah +2 more

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Industri Kecil dan Menengah (IKM) merupakan kontributor penting dalam pembangunan ekonomi daerah melalui penciptaan lapangan kerja, peningkatan nilai tambah, dan penguatan struktur ekonomi berbasis lokal. Namun demikian, banyak IKM masih menghadapi tantangan berkelanjutan yang berkaitan dengan keterbatasan kapasitas inovasi, rendahnya adopsi pemasaran digital, serta lemahnya akses terhadap kemitraan strategis. Sentra IKM Srikayu di Surakarta merupakan klaster industri furnitur yang mengkhususkan diri pada produk berbahan kayu jati dan mahoni dengan karakteristik kualitas yang kuat, namun perluasan pasar dan pengembangan kemitraannya masih belum optimal. Penelitian ini bertujuan untuk mengkaji kondisi internal dan eksternal Sentra IKM Srikayu menggunakan analisis strategis berbasis SWOT sebagai dasar perumusan strategi pengembangan akses pasar dan kemitraan. Metode penelitian yang digunakan adalah mixed-method dengan mengintegrasikan diskusi kelompok terfokus, wawancara mendalam, dan analisis data sekunder. Hasil analisis matriks IFAS dan EFAS menunjukkan skor masing-masing sebesar 2,82 dan 2,62, yang menempatkan sentra pada Kuadran I, yang mengindikasikan strategi pertumbuhan agresif. Rekomendasi strategi meliputi penguatan branding dan pemasaran digital, diversifikasi desain produk sesuai tren pasar, perluasan kemitraan strategis, serta peningkatan kapasitas produksi dan kapabilitas sumber daya manusia guna menjamin daya saing dan keberlanjutan jangka Panjang.

Safaruddin Safaruddin; Defi Pujianto; Kadarsih Kadarsih

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Occupational Safety and Health (OSH) is a fundamental competence required by vocational school students before entering workplace practice, particularly due to their high exposure to practical activities involving tools, machines, and work procedures with potential risks. This community service activity aimed to provide OSH training for students of SMK Negeri 3 Ogan Komering Ulu as part of their preparation for workplace practice. The activity was conducted using a seminar and case study approach involving 40 vocational students. The implementation stages included preliminary needs analysis, training delivery through structured material sessions and interactive discussions, and post-training evaluation using participant feedback instruments. The training materials covered formal OSH regulations, basic OSH principles, risk mitigation, personal protective equipment, and the relevance of OSH competencies in industrial work environments. The results indicated that participants demonstrated improved understanding of OSH obligations, awareness of workplace risk prevention, and readiness to apply OSH principles during practical learning activities. This community service activity contributes to strengthening students’ preparedness for workplace practice by fostering early awareness of occupational safety culture within the vocational education context.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.