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Building materials sales are an important sector in the construction industry, which requires an efficient system to manage transactions, inventory, and customer relationships. In an effort to improve the performance and efficiency of the sales process, this study proposes the implementation of a building material sales system using the Rapid Application Development (RAD) method at Toko Merah Delima. The RAD method was chosen for its ability to speed up the application development process with an iterative approach that involves direct user feedback. This research aims to design and implement a system that can automate the sales process, monitor stock of goods, and produce reports that can be accessed easily. The developed system includes integrated sales transaction management features, stock management, and sales reports. The results of the implementation of this system show increased efficiency in the management of transactions and stock of goods, as well as making it easier to monitor sales reports in real-time. By using the RAD method, this system can be developed in a shorter time and more in accordance with the operational needs of the store. This research is expected to contribute to the development of information systems for the building materials trading industry.

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

Lengthy, disorganized physical queues in conventional food ordering systems, particularly within canteens, significantly compromise customer convenience and operational efficiency. This direct-ordering model often results in crowd congestion, unpredictably long waiting times, and potential friction among patrons. To address these operational issues and substantially enhance user satisfaction, this research proposes the development and implementation of an innovative Web-Based Food Ordering System. This digital platform allows customers to place orders entirely online, effectively eliminating the need for physical queuing. The system's core functionality is the realtime monitoring of order status and queue position, providing transparent information directly to the customer's device. For canteen management, the application offers a crucial tool for integrated and structured order handling, ensuring staff can prepare meals more accurately and promptly. By transforming the ordering process into a streamlined digital workflow, the system is expected to accelerate the service cycle, minimize unnecessary crowding, and substantially improve customer satisfaction through a modernized, well-organized, and highly efficient experience. This initiative represents a significant step toward smarter and more responsive food service operations.

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting national economic growth and expanding employment opportunities in Indonesia. However, many MSMEs still face significant challenges in improving production efficiency due to limited human resources, low levels of technology adoption, and suboptimal operational management. To address these issues, this study developed an innovative digital technology platform designed to help MSMEs enhance productivity, reduce material waste, and accelerate the production process. The platform integrates Internet of Things (IoT), Artificial Intelligence (AI), and simplified Enterprise Resource Planning (ERP) technologies tailored for small business operations. Through IoT, production processes can be monitored in real time; AI is applied to analyze sales data and predict material requirements and production schedules; while the ERP system automates inventory, transaction, and financial reporting processes. Trials conducted across MSMEs in the food, handicraft, and textile sectors demonstrated a 30% improvement in production efficiency and a 20% reduction in operational costs. The results indicate that the implementation of innovative technological platforms can significantly enhance efficiency, accuracy, and competitiveness among MSMEs. Digital transformation not only increases production efficiency but also enables broader business integration into the global market through cloud-based systems. Government and institutional support are essential to expand the adoption of such technologies, ensuring that Indonesian MSMEs become more adaptive, productive, and sustainable in the era of Industry 4.0.

The rapid growth of online transportation services has significantly transformed urban mobility patterns, including in Abepura District, Jayapura City. This study is grounded in the concept of smart mobility, which emphasizes technological integration, efficiency, and accessibility within the smart city framework. The theoretical foundation draws on consumer preference theory and the Customer Satisfaction Index (CSI) model. A quantitative approach was applied through questionnaires distributed to 100 respondents, supported by secondary data on digital infrastructure and local transport regulations. The analytical methods included conjoint analysis to identify user preferences, CSI analysis to assess smart mobility readiness, and spatial analysis to map infrastructure support. The findings indicate that fare and safety are the most influential attributes shaping user preferences, followed by application usability, transport mode, and travel time. Maxim emerged as the most widely used application, followed by Grab and Gojek. The CSI score reached 77.60%, categorized as “highly ready,” though gaps remain in intermodal integration and waiting time efficiency. Spatial analysis confirmed that the coverage of 16 BTS towers in Abepura adequately supports online transportation operations. In conclusion, online transportation services in Abepura District demonstrate strong readiness to support the implementation of smart mobility, yet further improvements are needed in modal integration and operational efficiency to ensure sustainable and inclusive urban mobility.

Digital transformation has become a necessity for State-Owned Enterprises (BUMN), particularly BRI, to face disruptions in the technological era. This study evaluates the reskilling and upskilling programs at BRI Medan in addressing the need for digital competencies, productivity improvement, and digital banking services. A mixed-method approach was used through in-depth interviews and questionnaires with program participants and HR management at BRI Medan, supported by digital policy documents and performance reports. The analysis focused on digital competencies, participant satisfaction, team performance impact, and regional implementation scale. Initial results indicate that the program emphasizes digital literacy, cybersecurity, the use of digital platforms, basic data analytics, and digital customer service. There was an improvement in skills and adaptability despite challenges such as limited training resources, varying employee profiles, and the need for job-specific customization. Positive impacts on operational efficiency and digital customer satisfaction were identified, with the acceleration of data-driven initiatives. The discussion highlights sustainable design, routine monitoring and evaluation, and the integration of the program into career paths. Policy implications: expansion of the program at Medan branches with a clear budget and strengthening the digital learning ecosystem. This study provides a practical overview of how BUMN, particularly BRI Medan, manages digital transformation through regional competency development.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

This study aims to analyze the role of Human Capital Management in enhancing the operational activities of the MSME Wizzmie in Medan, serving as an example of human resource management practices in small-scale enterprises. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis of HR practices within the MSME. The findings indicate that human resource strategies such as selective recruitment, routine training to improve employee competencies, structured task allocation, and performance-based reward systems significantly enhance employee discipline, skills, and service quality. Improvements in these areas contribute positively to smooth daily operations, customer satisfaction, and sales growth. Despite facing challenges, such as occasional lapses in employee discipline, management implements solutions including coaching programs, direct guidance, and a graduated warning system to address these issues. These results underscore that Human Capital Management is not merely an administrative function but plays a strategic role in fostering work efficiency, customer loyalty, and the sustainability of MSMEs. Consequently, effective human resource management emerges as a crucial factor for the success and competitiveness of small enterprises in a highly competitive business environment. The study highlights the importance of aligning HR practices with strategic business objectives to ensure long-term operational effectiveness and growth.

Container loading and unloading procedures are a series of essential operational activities carried out to systematically, safely, and efficiently move containers from ships to the stacking yard or vice versa. This study aims to examine these procedures, analyze the effectiveness of their implementation, and identify the obstacles and corrective efforts encountered in the field. The methods used include field observation (field research) and literature review (library research). The results indicate that the procedural stages involve document preparation (Bill of Lading and Manifest), ship berthing, the utilization of various loading and unloading equipment (such as Gantry Crane, RTG, and Headtruck), and container arrangement within the Container Yard (CY). The process involves three main work stages: Stevedoring, Cargodoring, and Receiving/Delivery, which require close coordination among port operators, foremen, and Stevedoring Workers (TKBM). Implementation can be hindered by crane breakdowns, headtruck limitations, traffic congestion, and slow stevedoring performance. Effective solutions suggested include routine equipment maintenance, increasing HT fleet capacity, enhancing human resource competency through training, and coordinating traffic routes with relevant authorities. Optimal procedure execution is crucial for ensuring smooth logistics flow, time efficiency, and occupational safety.

The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, yielding 190 observations from companies that meet the criteria. Multiple linear regression is used as the analytical tool to examine the relationships among the variables. The results indicate that asset structure has a positive and significant effect on corporate debt policy, demonstrating that companies with a stronger asset base tend to adopt higher levels of debt financing. In contrast, profitability and company growth do not show a significant effect on debt policy, suggesting that these financial performance indicators may not be the primary determinants in the capital structure decisions for Consumer Cyclicals firms. These findings highlight the critical role of asset management in debt strategy while emphasizing that profitability and growth alone may not suffice to guide financing choices. Companies should consider the composition of assets carefully when determining their debt policies to optimize financial stability and operational efficiency.

Employee performance is not merely a benchmark stipulated by an organization; rather, it constitutes a pivotal determinant that substantially contributes to the attainment of corporate objectives and long-term sustainability. Superior performance illustrates the extent to which employees are capable of executing their designated responsibilities, which subsequently exerts a direct influence on organizational productivity, efficiency, and growth trajectory. Among the multidimensional variables affecting performance, two particularly salient aspects are work discipline and work motivation. Discipline functions as a regulatory mechanism that ensures adherence to established norms, policies, and operational procedures, while motivation operates as an internal drive that fosters persistence, engagement, and consistency in accomplishing tasks. Collectively, these two dimensions are assumed to exert a decisive influence on performance outcomes. The present study endeavors to examine the impact of work discipline and work motivation on employee performance within CV Arga Jaya, located in Depok City. Employing a quantitative research design, this investigation utilizes multiple linear regression analysis facilitated through SPSS version 27. The study encompasses a population comprising employees from both administrative and operational divisions, yielding a total of 43 valid respondents. Data were elicited through the administration of structured questionnaires as the principal instrument. The empirical results reveal that work discipline (X1) and work motivation (X2) simultaneously exert a significant influence on performance (Y), corroborated by an F-count of 6.38 exceeding the F-table value of 3.23 with a significance level of 0.004. Partial analysis indicates that work discipline (X1) has a significant positive impact, with a T-count of 2.377 surpassing the T-table threshold of 2.021. Conversely, work motivation (X2) demonstrates no significant partial effect, as evidenced by a T-count of 1.339 and a significance level of 0.188. The coefficient of determination (R²) of 0.242 suggests that 24.2% of the variation in performance is explained by these factors, whereas 75.8% is attributable to variables beyond the scope of this study.

Energy audits are an essential step in supporting the efficiency of electricity utilization, particularly in large-scale commercial buildings such as shopping malls. This study was conducted to measure and analyze electricity consumption at Pollux Malls Paragon Semarang using a direct measurement approach combined with historical monitoring of energy consumption. The main focus of the audit was on the lighting system and the Heating, Ventilation, and Air Conditioning (HVAC) system from the Basement to the 6th Floor. Measurement results showed that the Energy Consumption Intensity (ECI) ranged between 39.94–45.20 kWh/m²/month, far above the national efficiency standard (maximum 18.5 kWh/m²/month), indicating a highly wasteful energy usage condition. The two main systems contributing to the largest share of consumption were HVAC and lighting, with a combined estimated share exceeding 60% of the total monthly energy use. Based on the analysis, several energy-saving opportunities were identified, including the replacement of energy-efficient lighting (LED), installation of automatic control systems (light, temperature, and timer sensors), and regular maintenance of HVAC systems. With the implementation of technical, managerial, and operational efficiency strategies, it is estimated that energy consumption savings could reach 20–30%, or around 60,000 kWh per month, without compromising visitor comfort.

The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

Enhancing the efficiency of renewable energy on ships is crucial for reducing dependency on fossil fuels. This research employs the Research and Development (R&D) method, aiming to design and implement a solar panel optimization system for battery charging, with a focus on increasing power efficiency and providing real-time performance monitoring. The system is designed using Maximum Power Point Tracking (MPPT) technology to maximize the solar panel's power output. A 200Wp solar panel with dimensions of 1290 x 760 x 30 mm was utilized. Static testing results show that the deployed sensors possess a high degree of accuracy, with an average error of 0.71% for the temperature sensor and only 1.81% for the light sensor used to monitor environmental conditions. Dynamic and system integration tests prove that the MPPT implementation significantly increases power output efficiency by 30.83% compared to a system without MPPT. Furthermore, the system with MPPT charges the battery approximately 27% faster. Additionally, the developed Modbus protocol-based monitoring system enables comprehensive and remote monitoring of key parameters such as voltage, current, temperature, and light intensity via a cloud database. Data communication reliability tests confirmed the system's capability to transmit entire data packets to a Google Sheets database at a periodic interval of 15 seconds without failure. Based on these results, the developed solar panel optimization system is feasible for implementation in maritime environments to enhance the utilization efficiency of renewable energy and the operational reliability of onboard systems.

This study aims to analyze the operational feasibility of providing child-friendly recreational facilities at airport terminals to enhance service quality or Level of Service (LoS). A qualitative approach based on a literature review was used to examine various sources and previous research to evaluate the urgency, impact, as well as design and implementation strategies for child-friendly facilities at airports. Facilities such as play areas, breastfeeding rooms, and child-friendly toilets are expected to improve the experience of passengers, particularly families traveling with children, by providing additional comfort during their time at the airport. The findings indicate that the presence of these facilities significantly contributes to improving user perceptions of the airport’s service quality. The psychological comfort of family passengers is also enhanced, with safe and comfortable spaces for children. This not only creates a more inclusive environment but also provides operational benefits such as better terminal space management and efficiency. Child-centered design plays a crucial role in improving facility quality, where modular design is seen as a practical solution to adapt the facilities to the evolving needs of the terminal. Moreover, collaboration with private sectors is considered a strategic approach to support the provision of these facilities, given the substantial investment required. The study concludes that investing in child-friendly facilities at airports is a strategic decision, as it has the potential to enhance the airport's competitiveness. Well-designed facilities also improve user satisfaction and create a more comfortable travel experience. These findings are expected to serve as a reference for airport managers and provide a foundation for future research that quantitatively measures the impact of these facilities.

High-rise buildings such as the World Trade Center Jakarta generally have high inductive electrical loads, so that their reactive power consumption is large and the power factor decreases below the SPLN standard (≤0.85), resulting in increased power losses and operational costs. This study aims to measure the power factor value before and after repairing the detuned reactor and capacitor on the capacitor bank panel, compare the results of field measurements with ETAP simulations, and assess the feasibility of the installed capacitor bank and determine the difference in the results of the ETAP simulation between measurements and load calculations on the World Trade Center building. The methods used include literature review, field observations on the LVMDP panel, MCC and capacitor bank, discussions with supervisors, data collection of current, voltage, kW, kVAR, kVA and cos φ using Lovato DCRG8 and ampere clamp, and load simulation using ETAP software. The results show that the cosφ value increased from 0.70 to 0.95 (an increase of 35.71%), the compensated reactive power reached 204 kVAR (Lovato), 282.6 kVAR (tang ampere), and 415 kVAR (ETAP simulation), with a power factor or cosφ = 0.95. In conclusion, the replacement of detuned reactors and capacitors effectively improves the power factor in the WTC Jakarta Building, reduces reactive loads, and the ETAP simulation results are consistent with field measurements, so that the capacitor bank installed in the WTC building is declared effective in reducing reactive currents, thereby reducing kVAR, kVA loads and improving the efficiency of the electrical system distribution for better energy management

Inventory management is a crucial aspect in improving operational efficiency, particularly for micro, small, and medium enterprises (MSMEs) such as grocery stores. This study aims to analyze the effect of implementing the First In First Out (FIFO) method on operational efficiency at Reni Grocery Store. Prior to applying FIFO, the inventory system in the store was poorly organized, often resulting in losses due to expired or damaged goods. Since March 2025, FIFO has been implemented by placing older items at the front of the shelves, while new items are consistently placed at the back, accompanied by routine checks of expiration dates. This research employs a qualitative approach using in-depth interviews with the store owner as the main subject. The findings indicate that FIFO positively influences operational efficiency, as reflected by reduced expired goods, improved stock recording, and more organized product flow. These results are consistent with previous studies, such as Pratama & Sari (2020), which showed FIFO reduced losses by up to 25%, as well as Suharto et al. (2021) and Rahman (2022), who emphasized that FIFO enhances stock accuracy and distribution efficiency. Nevertheless, this study also reveals limitations, including limited storage space and a lack of manpower for routine checks, which prevent FIFO implementation from being fully optimal.