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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.

Fadilah Fadilah; Bagus Dwicahyono

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

PLN (Persero) is the state-owned company responsible for supplying electrical energy in Indonesia and plays a crucial role in ensuring the reliability and continuity of power distribution. Therefore, all electrical equipment, particularly power transformers, must be maintained in safe and reliable operating conditions. Transformers function to change voltage levels from high to low or vice versa and are essential components in the electric power distribution system. One important transformer component that requires periodic maintenance is the On Load Tap Changer (OLTC). To maintain transformer performance and extend its service life, routine maintenance activities such as OLTC oil replacement are necessary. PT. PLN (Persero) ULTG Rangkasbitung conducts regular OLTC oil replacement twice a year as part of its preventive maintenance program. Transformer oil serves as both an insulating medium and a cooling agent; therefore, its condition greatly affects transformer reliability and operational safety. Degraded oil quality can cause insulation failure and reduce transformer efficiency. This study aims to describe the procedure and implementation of On Load Tap Changer oil replacement at the transformer substation of PT. PLN (Persero) ULTG Rangkasbitung. The research method used is field research, carried out through direct observation and interviews with maintenance personnel. The results of this study are expected to provide a clear understanding of the OLTC oil replacement process, support proper maintenance practices, and emphasize the importance of transformer maintenance in ensuring the reliability and sustainability of the electric power system.

Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This research investigates the integration of Smart Production Systems (SPS) within the framework of Industry 5.0, emphasizing how such integration redefines operational efficiency and human–machine collaboration. The study aims to identify the contributions of smart technologies to productivity, sustainability, and human value in modern production systems. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, drawing from international databases including Elsevier, Springer, IEEE Xplore, Wiley, Taylor & Francis, ACM, and SAGE, as well as national sources. Publications from 2023–2025 were screened using keywords such as “Industry 5.0,” “Smart Production Systems,” “Human–Machine Collaboration,” and “Operational Efficiency.” Thematic analysis categorized findings into four dimensions: operational efficiency, human–machine collaboration, industrial sustainability, and socio-ethical aspects. Results indicate that SPS integration significantly enhances operational efficiency while fostering adaptive and creative collaboration between humans and machines. The combination of Artificial Intelligence (AI), Cyber-Physical Systems (CPS), and human creativity establishes a resilient, sustainable, and innovative production paradigm. Successful implementation of Industry 5.0 requires harmonizing technological advancement, human skills, and ethical principles. Practically, the study offers insights for industry stakeholders and policymakers in designing human-centered digital transformation strategies, strengthening supply chain resilience, workplace safety, and innovation. This research contributes conceptually by highlighting ethical and sustainable human–machine interactions in future production systems.

Meri Roito Siregar; Laisa Asri Nasution; Mawar Rasimah Br. Dalimunthe; Mohamad Anouvan Syumantra; Nurbaiti Nurbaiti

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

This study aims to analyze the role of the digital economy in increasing the competitiveness of MSMEs in Medan City. The rapidly developing digital transformation provides opportunities for MSMEs to expand their markets, improve operational efficiency, and strengthen their competitive position. However, the use of digital technology among MSMEs in Medan remains limited due to low digital literacy, limited capital, lack of training, and minimal use of digital platforms such as e-commerce, social media, and Google My Business. This study uses a descriptive qualitative method through a literature review of research conducted in 2024–2025. The results of the analysis indicate that the digital economy plays a significant role in increasing the competitiveness of MSMEs, particularly through digital marketing, technological innovation, and optimization of digital platforms that can increase visibility and interaction with customers. Based on the Resource-Based View (RBV) approach, the competitive advantage of MSMEs is determined by the quality of internal resources, especially digital literacy, innovation capabilities, and technology management. With the support of training and government policies, the implementation of the digital economy has the potential to strengthen the growth and sustainability of MSMEs in Medan City.

Nurul Mardhiah Sitio; Tri Purwani

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.

Cantik Padmasari; Raihan Maulana Adi Artanta; Nur Aeni Fatimah; Andika Prihantara; Heri Usodo

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve the quality of integrated administration at the Semarang Institute of Technology and Business (ITB) through the use of Google Sites as an easily accessible and efficient information management platform. Activities include gathering needs, developing content structures, training on Google Sites, and providing implementation support. The results demonstrate improved information accessibility, streamlined document management, and faster administrative processes. The use of Google Sites provides an alternative solution that supports transparent, integrated, and technologically adaptive administrative services. In the future, the use of this platform can be expanded into other academic and operational activities. With this technology, ITB Semarang can further streamline internal and external communication processes and support faster and more accurate decision-making. This program is also expected to serve as a model for other educational institutions in adopting technology to improve administrative efficiency. Furthermore, it is hoped that the use of this technology will also increase the participation and involvement of the entire academic community in managing information more effectively.

Muhammad Rafi Ramadhan; Muhammad Syihabuddin

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the inventory management practices of qurban cattle at Purnomo Sapi Mulyo Farm in Boyolali, Central Java, particularly in facing the surge in demand prior to Eid al-Adha. The research is motivated by the unique characteristics of qurban cattle inventory, which involves living assets, seasonal demand, and biological risks that differ significantly from conventional inventory management. A qualitative descriptive approach with a case study design was employed to capture in-depth information regarding inventory planning, procurement, storage, and sales practices. Data were collected through in-depth interviews with the business owner as the key informant, direct observation of operational activities, and documentation review. The findings reveal that inventory management at the farm is conducted in a responsive manner based on consumer orders, enabling the business to minimize overstock risks and operational costs. However, inventory recording remains manual and unstructured, potentially limiting the accuracy of cost calculation and long-term planning. Price fluctuations and supply availability are strongly influenced by the Eid al-Adha momentum, while cattle health and lead time are critical factors affecting inventory effectiveness. From a theoretical perspective, the study extends inventory management concepts to the context of live and seasonal inventory. Practically, the findings suggest that implementing a simple yet structured inventory recording system could enhance operational efficiency and decision-making accuracy in local qurban cattle farms.

Indra Hastuti; Maimunah Abdul Aziz

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia constitute the core drivers of employment and economic growth, yet many remain constrained by limited competitiveness in international markets due to uneven digital adoption. This study addresses the problem of how international digital transformation can be effectively leveraged to enhance the performance and sustainability of Smart MSMEs, with the objective of identifying key digital strategies that support sustainable business development. Employing a mixed-methods approach, the research combines quantitative surveys of MSME actors with qualitative in-depth interviews of business owners who have implemented international digital initiatives, including cross-border e-commerce, global payment systems, and international digital marketing. The data are analyzed using descriptive and comparative techniques to examine enabling factors, challenges, and cross-country differences between Indonesia and Malaysia. The findings indicate that international digital transformation significantly improves market access, operational efficiency, and business resilience, while strategic integration of digital platforms and international networks strengthens long-term sustainability. The study concludes that developing Smart MSMEs through internationally oriented digital transformation is a critical pathway for achieving sustainable business development and enhancing regional and global competitiveness, and it offers strategic and policy-oriented recommendations for MSME stakeholders.

Chairul Alfatory; Bintang Rafly Aryansyah; Mahendra Mahendra; Andhika Danisvara; Yudi Prastyo

International Journal of Mechanical, Electrical and Civil Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

The Checksheet process at PT. Automotive component companies are an important activity to maintain quality consistency in the production of automotive components, especially brackets. However, the inspection method that is still carried out manually causes waste of time, high use of paper, and increased operational costs. This study aims to reduce the cycle time of Patrol Check A-T-A, implement a digital (paperless) recording system, and improve process efficiency through the PDCA (Plan-Do-Check-Act) approach, Fishbone Diagram, and Why-Why Analysis. The results of the identification of the root of the problem show that the absence of a standardized digital system and the lack of management initiatives are the main causes of the long inspection process and high paper consumption. The implementation of E-Checksheet as a digital solution resulted in a significant reduction in cycle time, from 50 minutes to 10 minutes, as well as eliminating paper use by up to 100%. In addition, workflows become simpler, data is easier to monitor, and processes become more efficient. This study concludes that the digitization of Checksheet is able to increase operational effectiveness, reduce waste, and support continuous improvement in the manufacturing environment.

Revian Devo Aryton Putra; Yekti Condro Winursito

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Punctuality is a crucial factor in ship repair projects because it directly affects operational efficiency, project costs, and the utilization rate of shipyard facilities. Delays in work completion can lead to increased costs, disruption of ship operational schedules, and decreased shipyard productivity. Therefore, this study aims to analyze and optimize the repair scheduling of Ship X at PT XYZ using the Critical Path Method (CPM). The research data were obtained from the actual project schedule compiled using Microsoft Project software, including the duration of each activity and the dependency relationships between tasks. The analysis results show that the project has one main critical path with a total duration of 74 hours. Most activities are on the critical path with a float value of 0 hours, while the Non-Destructive Test Penetrant Testing activity has a time slack of 1 hour. The application of the CPM method has proven effective in identifying critical activities, improving schedule control, and supporting managerial decision-making in optimizing ship repair projects.  

I Kadek Dwi Artha Guna; I Wayan Dikse Pancane; I Nyoman Gede Adrama; I Wayan Sugarayasa

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

The commercial sector, especially the hospitality industry, is one of the largest consumers of electrical energy, with energy costs often ranking as the second highest operational expense. This study aims to conduct a specific Electrical Energy Audit in the Office Engineering unit of Aston Denpasar Hotel & Convention Center to optimize electricity usage and improve energy efficiency. The research applies a detailed audit approach with a focus on lighting systems and air conditioning (AC), which are major contributors to energy consumption. The initial stage involves calculating the actual Energy Consumption Intensity (IKE) in kWh/m²/month and comparing the results with ASEAN and SNI standards to determine the efficiency classification of the building. Data collection is carried out through direct field measurements as primary data, using instruments such as a Clamp Meter and Lux Meter. The expected outcome of this study is the identification of detailed Energy Saving Opportunities (ESO), along with the estimation of potential monthly energy cost savings and the calculation of the investment Payback Period.

Riestiana Purwaji Putri; Riyono Riyono

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the role of the General Affairs (GA) Division in ensuring the effectiveness of administrative processes and facility management at PT. Panorama Indah Permai (Saloka Theme Park). The research was conducted during an internship program from September to December 2025, during which the researcher was directly involved in daily operational activities. Using a descriptive qualitative method, data were obtained through direct observation, administrative document analysis, and informal interviews with GA personnel. The results show that the GA Division functions as a critical support unit responsible for logistics management, documentation control, meeting room preparation, and operational vehicle administration. Several challenges were identified, including inconsistencies in documentation, high workload during peak operations, and limited digital integration. Despite these challenges, the GA Division plays a central role in coordinating with other departments to maintain workflow continuity. This study reinforces the relevance of operations management, office administration, facility management, and organizational communication theories in practical workplace settings. The findings imply that improving digital administrative systems, enhancing coordination mechanisms, and standardizing procedures could significantly strengthen GA performance and overall organizational efficiency.

Ivan Erlangga; Ika Ismatul Hawa; Miftha Aulia Rahma; Naysya Indriamy; Eka Indah Trisnawati +2 more

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.

Rajendra Sihite; Syarifur Ridho; Yefta Vianus Marbun

Jurnal Transformasi Bisnis Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The maritime transport sector plays a vital role in international logistics, including the transport of special cargo such as live cattle, which requires specific administrative and operational handling. PT. Bahari Eka Nusantara Belawan Branch, as a ship agency company, is responsible for ensuring the smooth flow of ship services from arrival to departure at the Port of Belawan. This study aims to analyze the flow of agency management for special cattle cargo on the vessel MV Gloucester Express and to identify the coordination efforts carried out with relevant agencies to ensure service efficiency. The method used in this research is descriptive qualitative with data collected through field observations and literature studies. The results show that the agency flow involves three main stages: pre-arrival, arrival, and departure, with a focus on strict animal health documentation and coordination with the Quarantine Office. The study concludes that while the process generally runs well, administrative precision and real-time communication with the authorities are critical factors in preventing delays in unloading live cattle.

Shabrina Rifa; Juang Akbardin; Dwi Novi Wulansari

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the need for barges and tugboats in distributing Crude Palm Oil (CPO) in the West Papua region. The analysis is conducted based on three main aspects: the balance of supply and demand, ship operational costs, and shipping time, to determine the most efficient mode of sea transportation. The research method used is a quantitative approach by processing CPO distribution data owned by PT Kurhanz Trans in 2024. The results show that the combination of a 240-foot barge with a 5,000 HP tugboat is the most optimal alternative. This combination is able to balance cargo capacity, operational cost efficiency, and shipping time. The total operating cost of a 240-foot barge is recorded as lower than a 230-foot barge, with the same shipping time of 70 hours for a distance of 140 nautical miles. Thus, the 240-foot barge can be recommended as the best alternative to support the smooth distribution of CPO in the West Papua region efficiently and economically.    

Marsshanda Kartika Sari; Tri Ratna Pamikatsih

Jurnal Transformasi Bisnis Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

Evelinda Marsya Asterina; Anandita Norma Kusuma Maharani

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

The digital transformation era demands printing companies to strategically integrate information technology to enhance efficiency and competitiveness. CV Prima Puspasari still faces several challenges in business process management, such as unintegrated workflows, manual record-keeping, and limited utilization of information systems. This study aims to develop an Information Systems Strategic Planning (ISSP) using the Ward & Peppard method as the main analytical framework. The approach analyzes business and technology conditions through four domains: internal and external business environments, as well as internal and external IS/IT environments. The analysis combines SWOT Analysis, Value Chain Analysis, and the McFarlan Strategic Grid to identify strengths, weaknesses, opportunities, threats, and to determine application priorities. The results produce three main strategies: IS/IT business strategy, IS/IT management strategy, and IT infrastructure strategy. The recommended systems include Inventory Management System, Customer Relationship Management (CRM), Integrated Financial System, Human Resource Information System (HRIS), E-Procurement, and E-Commerce. This strategic planning is expected to serve as a roadmap for CV Prima Puspasari in implementing digital transformation, improving operational effectiveness, and strengthening its competitive advantage in the digital printing industry.

Deasy Widyastomo; Yosef Lefaan; Irlon Irlon

Software Engineering in Computing Systems 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study investigates the adoption of adaptive DevOps practices in embedded systems used in safety-critical industrial applications. Traditional DevOps models, which are primarily designed for cloud-based systems, face significant challenges when applied to embedded platforms due to hardware constraints, real-time performance requirements, and stringent safety standards. The research focuses on developing a tailored DevOps framework that integrates continuous integration/continuous delivery (CI or CD) pipelines, automation, real-time monitoring, and safety assurance processes to enhance system reliability, performance, and compliance with regulatory standards. The study uses a case study methodology, involving embedded system teams across multiple industrial sectors, to assess the impact of these adapted DevOps practices on system stability and operational efficiency. Key findings show that the adoption of adaptive DevOps practices led to significant improvements in system reliability, performance, and deployment stability. Continuous feedback mechanisms allowed for early issue detection and faster resolution, leading to enhanced system uptime and responsiveness. Additionally, the integration of safety assurance into the DevOps pipeline ensured that safety-critical systems complied with required safety integrity levels and certification standards. The study further explores the integration of DevOps with embedded safety-critical systems, highlighting the benefits of cross-domain collaboration, enhanced communication, and the ability to address the unique challenges of these platforms. The research also underscores the limitations of conventional DevOps models in embedded systems and presents practical implications for the wider adoption of DevOps in safety-critical industrial applications. Future research is recommended to refine DevOps frameworks for embedded systems, integrating emerging technologies like the Industrial Internet of Things (IIoT) and Digital Twins to further optimize performance, security, and predictive maintenance.

Dany Sucipto; Martselani Adias Sabara; Rony Darpono

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

This study aims to design, implement, and test a prototype that automates three functions, namely watering, fertilizing, and pest control based on Arduino Uno with the ability to directly monitor soil moisture and pH. This system is equipped with four main types of sensors. Soil condition monitoring involves an FC-28 soil moisture sensor and a soil pH sensor, water level measurement involves an HC-SR04 ultrasonic sensor, and pest detection in the plant area involves a RIP sensor. All data obtained from these sensors is then processed by the Arduino Uno microcontroller to automatically activate actuators such as water pumps, liquid fertilizer pumps, buzzers, and DC motors according to soil conditions and plant needs. Prototype testing was conducted on simulated land with various scenarios of moisture, soil pH, and pest activity. The test results revealed that the system was proven to be able to significantly optimize water and fertilizer utilization, as well as reduce pest disturbances that could potentially damage plants.  In addition, this system also displays the operational status directly through an LCD screen, making it easy for users to monitor. The advantage of this system is its multi-function integration in a single device that is cost-effective and easy to operate. In the future, the functionality of this system can be improved through integration with Internet of Things (IoT) technology, enabling remote monitoring and control with greater efficiency. More broadly, this study is expected to support increased production and sustainable agricultural practices in Indonesia.

Anggit Wirasto; Khoirun Nisa; Titi Christiana

Intelligent Systems and Robotics 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

The increasing adoption of collaborative robots in modern manufacturing environments requires reliable perception systems that can ensure both safety and operational efficiency during human–robot collaboration. This study proposes a CNN-based real-time computer vision system for object and human detection in shared robotic workspaces. The research focuses on developing and evaluating a single-stage deep learning detection model optimized for real-time performance while maintaining high detection accuracy. The proposed methodology includes dataset preparation, model training using transfer learning, real-time system implementation, and comprehensive performance evaluation. Experimental results demonstrate that the developed system achieves high detection accuracy, as reflected by strong precision, recall, and mean Average Precision (mAP) values, while maintaining low inference latency suitable for real-time operation. The system consistently operates above real-time frame-rate thresholds, ensuring timely perception updates required for safety-related decision-making in collaborative robotic environments. Graphical and quantitative analyses further confirm the stability of inference performance under dynamic interaction scenarios involving human movement and multiple objects. Compared with existing approaches, the proposed system provides a balanced trade-off between accuracy and computational efficiency, making it practical for deployment in safety-aware human–robot collaboration scenarios. Overall, the findings indicate that CNN-based real-time object detection systems can effectively support perception and situational awareness in collaborative robotics, contributing to safer and more efficient industrial automation.