Publication Search

State resilience has become a topic that is widely discussed and the state continues to try to maintain it through many strategic steps, regulations that strengthen its position and the procurement of new and used military equipment that further strengthens the state's defense position. Purchasing used defense equipment has become an increasingly attractive strategy for the Ministry of Defense to strengthen its military strength by taking advantage of its limited budget. This research aims to analyze the process of purchasing used defense equipment by the Ministry of Defense, as well as the factors that influence purchasing decisions. A case study approach is used by exploring data from various sources. The research results show that factors such as the condition of used defense equipment, reliability, military operational needs, as well as financial and information security aspects play an important role in the procurement process. Apart from that, transparency, accountability and compliance with regulations are also a focus in this process. The implication of this research is the importance of targeted policies to increase effectiveness and efficiency.

This research is a literature study on the relationship between business mathematics and economic mathematics, both in terms of concepts and applications. With an in-depth understanding of business mathematics, it is hoped that readers can appreciate the importance of applying mathematics in business decision-making and apply a data-driven scientific approach in their endeavors. Business mathematics is a very important science in modern management, helping companies to make better decisions, improve operational performance, and achieve goals in a fast-changing business environment

The advancement of digital technology has brought about significant progress across various sectors, while simultaneously introducing new risks, particularly in the realm of cybersecurity. Cybersecurity has become a critical concern for companies, including energy giants like Pertamina. In the context of Indonesia, adherence to cybersecurity within Pertamina must align with relevant legal frameworks, such as the 1945 Constitution (UUD 1945). This research aims to explore optimal approaches to implementing cybersecurity within Pertamina, with a focus on the legal underpinnings of the 1945 Constitution. Key attention is directed towards Article 27, paragraph (3) of the Constitution, which guarantees universal access to education, including information security training for employees—a crucial element in thwarting cyber threats. Furthermore, Article 28, paragraph (1) of the 1945 Constitution, safeguarding freedom of association, can be interpreted to endorse collaboration between Pertamina and external entities, like cybersecurity institutions and regulatory bodies, to bolster cyber defense capabilities. Integration of cutting-edge security technology is paramount, aligning with the principles outlined in Article 33, paragraph (2) of the 1945 Constitution, emphasizing the preservation of natural resources. This extends to safeguarding Pertamina's data and digital infrastructure through measures like encryption technology, robust network security protocols, and effective intrusion detection systems. By heeding the legal foundations provided by the 1945 Constitution, the implementation of cybersecurity at Pertamina must be comprehensive, encompassing employee education, technological upgrades, and collaborative efforts with external stakeholders. Such measures aim to mitigate cyber risks, safeguard operational interests, and shield sensitive information from evolving threats in today's digital landscape. Additionally, Law Number 11 of 2008 plays a crucial role in governing information technology and electronic transactions in Indonesia. This legislation grants legal validity to electronic documents, signatures, and transactions, while also ensuring information security and user privacy. It imposes criminal penalties for illicit activities in the realm of information technology, fostering a secure environment for electronic transactions and upholding user rights in the digital age.

This research aims to analyze building a quality archiving system to support good office governance. The method in this research is a qualitative research method. Interview data was transcribed and reviewed using thematic content analysis. The study reports key data themes that include improving operational efficiency, increasing transparency and accountability. In this way, researchers investigate how teachers can build a quality archiving system to support good office governance. The research results show that implementing an integrated and modern archiving system can reduce human error, speed up access to information, and increase transparency and accountability in office operations. Implementation of this system also plays an important role in increasing administrative efficiency and facilitating the achievement of overall organizational goals.

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

The RKAS application is an information and communication system to facilitate the budgeting, implementation and administration as well as accountability of the School Operational Assistance Fund in primary and secondary education units nationally. This study aims to determine how the RKAS application operates in assisting the management of the School Operational Assistance Fund (BOS). The method used in this research is a systematic literature review with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) model. The data for this study was taken from the google scholar database. The results of this study show that the RKAS application is very helpful in managing BOS funds, besides that the RKAS application can also ensure accountability, transparency, effectiveness, and efficiency in its management. ARKAS allows schools to plan, implement, and report the use of funds efficiently. The use of ARKAS also makes it easier to monitor and evaluate the use of BOS funds. The use of the RKAS application has a significant impact on school financial management, the operation of a good RKAS application will have a good impact on schools, and vice versa. Thus, schools are obliged to use the RKAS application as a guide in managing BOS funds, so that BOS funds can be managed accountably and transparently and help in school management.

Background: The rapid advancement of Industry 4.0 has accelerated the integration of digital technologies such as the Industrial Internet of Things (IIoT), edge computing, and Digital Twin systems in smart manufacturing environments. However, many existing implementations remain fragmented and heavily dependent on centralized cloud infrastructures, resulting in latency constraints, limited scalability, and suboptimal real-time decision making. Objective: This study aims to develop and validate an integrated edge based Digital Twin optimization framework that combines IIoT sensing, hybrid edge cloud architecture, and reinforcement learning based adaptive control. Methods: The research adopts a multi phase design consisting of framework development, simulation based validation, and industrial pilot implementation. The proposed system integrates real time data acquisition, localized edge processing, Digital Twin synchronization, and intelligent optimization mechanisms to enhance operational efficiency. Results: The findings demonstrate significant performance improvements compared to conventional cloud based systems, including substantial latency reduction, increased production throughput, reduced downtime, and improved energy efficiency. Scalability and robustness testing further confirm that distributed edge intelligence enhances system resilience under increased workloads and network disruptions. These results indicate that integrating edge computing with Digital Twin modeling and reinforcement learning provides a scalable, responsive, and energy efficient solution for next-generation smart factories.

Planning a business can be used as a basis for making decisions that will be taken for the future. With this planning, MSMEs can identify various risks that will arise so that their business can improve its operational performance. The aim of this service is to determine sales and income projections for MSMEs in Batulaya Village. The results of the service concluded that if there is a plan, the company can ensure the continuity of the company for the long term. Apart from good planning, a company also needs to prepare a budget, so that the activities the company will carry out can be planned properly. The company budget plays a very important role in planning all company activities for a certain period of time in the future. A sales budget can provide an overview of estimates or predictions about the number of products or services that will be sold in a certain time period in the future.

BPJS Health is a legal entity formed to administer the health insurance program with the aim of protecting the entire community with affordable premiums and providing wider service coverage for the entire community. BPJS health services focus on first level health services (FKTP/first level health facilities). Due to the sensitive nature of health information stored and managed by BPJS Health, it is important to ensure that the information systems used are safe from cyber attacks and data leaks. The stages of a BPJS Health service audit are determining audit objectives, identifying services using the framework, capability level analysis, testing controls and evidence at the capability level, verifying results, and compiling audit results reports and recommendations. Audits carried out for services that focus on Process Domains DSS01 and DSS02. The measurement result is 2.5 because the value rounding index means the results are at level 3 (established process), that is, currently the processes in each process domain have been identified and standardized well so that the library service system is stable for implementation, while the expected level is at level 4 so there is a gap of 1.5. To be able to overcome the existing gap, a recommendation was made, namely to maximize the alignment of Company Operational Standards (SOP) with applicable policies.

This study aims to analyze the role of private equity in resolving failed banks following the 2008 financial crisis and its impact on financial stability. Using a qualitative literature review method, this research examines 30 related studies covering restructuring efficiency, capital stability, operational innovation, and market concentration risks. The findings indicate that private equity can expedite the resolution of failed banks through effective restructuring and improved operational efficiency. However, challenges such as moral hazard risks and market concentration require strict regulatory oversight. The contribution of private equity to financial stability is contextual, depending on market structures and local regulations. This research provides strategic insights for policymakers to optimize the benefits of private equity in the financial sector.

This study aims to conduct a semantic literature review related to the influence of financial factors such as Non-Performing Loans (NPL), bank size, corporate social responsibility (CSR), and adoption of electronic banking on bank performance in Indonesia. This study is relevant in providing an overview of how these factors affect bank performance and how they interact with each other in the context of the Indonesian banking sector. Method: A semantic-based literature review was conducted by identifying and categorizing relevant articles published between 2016 and 2023. The articles were analyzed based on keywords and phrases related to key topics such as NPL, bank size, CSR, and adoption of electronic banking. Literature data was selected from various reputable sources such as Google Scholar, Scopus, and JSTOR. Key Findings: This study found that NPL has a significant negative impact on bank profitability, while bank size can improve operational efficiency. CSR contributes to increasing public trust, which has an impact on financial performance. In addition, the adoption of e-banking has been shown to improve operational efficiency and consumer trust, which leads to improved bank financial performance. Contribution:This article contributes to the development of studies on bank financial performance in Indonesia, by linking internal and external factors that affect bank efficiency and profitability. This study also offers insights for policymakers and practitioners in formulating strategies to improve bank performance.

Micro, Small, and Medium Enterprises play a vital role in the Indonesian economy, but often face challenges in adopting digital technology. This community service aims to analyze the impact of implementing a digital menu as a tool for empowering Micro, Small, and Medium Enterprises, especially in the culinary sector. Digital menus are identified as innovations that not only facilitate business management but also improve customer experience through faster and more accurate access to information. This study uses a qualitative approach with an interview method on several Micro, Small, and Medium Enterprises in SWK Semolowaru, Surabaya. The results of community service that have been carried out are known that the use of digital menus significantly increases operational efficiency, reduces printing costs, and expands market reach through integration with digital platforms. the main challenges faced are limited human resources in mastering technology and the need for ongoing training. Therefore, support from the local government and related parties is needed to provide comprehensive training programs to improve the digital competence of Micro, Small, and Medium Enterprises. Empowering Micro, Small, and Medium Enterprises through digital menus has great potential to increase competitiveness in the digital era, thereby encouraging inclusive economic growth.

This activity was carried out at Padhepokan Panji Asmoro Bangun, an art center with panji masks as a typical culture of Malang Regency, East Java, Indonesia. This assistance is carried out by the Abdimas Team under the ADAI organization, via hybrid (offline and online). The purpose of this assistance is to provide assistance on how to calculate the selling price of tour packages using a cost approach. The mentoring methods used are lecture methods and training in the form of demonstrations. The results of the assistance show that there has been no determination of an appropriate and affordable selling price for the community. The selling price used so far is only an estimate and does not use calculations of the related cost elements. The advice is to pay attention to 5 (five) stages in determining the selling price of tour packages, including market research, identifying cost elements, calculating operational costs, determining profit margins, and calculating the selling price of tour packages.

This research aims to analyze the use of Internet of Things (IoT) technology in the marketing strategy of the oil and gas industry in Indonesia, with a focus on aspects of compliance with applicable oil and gas laws and regulations. The use of IoT technology has brought significant changes in various industries, and the oil and gas sector is no exception. In this context, this research will investigate how IoT technology can be used in oil and gas marketing strategies to improve operational efficiency, supervision, and compliance with oil and gas law regulations in Indonesia. The importance of compliance with oil and gas law regulations cannot be separated from the broader legal framework, namely the 1945 Constitution of the Republic of Indonesia (UUD 1945). The 1945 a Constitution is the Indonesian constitution which establishes the basic principles of the state, including the management of natural resources, including oil and gas, which are in the national interest. In this research, the use of IoT technology in oil and gas marketing strategies will be analyzed by considering the perspective of compliance with applicable oil and gas law regulations, which are part of the legal framework regulated by the 1945 Constitution and support state sovereignty in managing natural resources. Through literature analysis and case studies of the oil and gas industry in Indonesia, this research aims to provide a deeper understanding of the potential use of IoT technology in the oil and gas industry in Indonesia and its implications for compliance with oil and gas law regulations. It is hoped that the results of this research will provide valuable information for oil and gas companies, regulators, and other stakeholders in formulating effective marketing strategies and complying with applicable regulations. In addition, this research also has the potential to become the basis for further research in this field. By understanding and applying IoT concepts in oil and gas marketing strategies that comply with oil and gas law regulations and the principles set out in the 1945 Constitution, a more efficient, controlled, and sustainable oil and gas industry can be created in Indonesia.

The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.      

Oil and gas exploration is the process of searching, evaluating, and identifying locations beneath the Earth's surface that have the potential to contain oil and natural gas. In Indonesia, the exploration of oil and gas is regulated by Law Number 22 of 2001 concerning Oil and Natural Gas, which "regulates the management of oil and natural gas, including exploration, production, and management of oil and natural gas resources in Indonesia." Indonesia has many companies involved in oil and gas exploration and production, one of which is PT Chevron. The implementation of Security Risk Management based on the 1945 Constitution in the Oil and Gas Exploration Phase at PT Chevron is a strategic step in ensuring operational safety and security in accordance with the principles of the Indonesian constitution. The 1945 Constitution emphasizes the importance of natural resources for national interests. Chevron, as an oil company operating in Indonesia, must comply with regulations and make maximum contributions to the development of the economy and welfare of local communities. Chevron is committed to improving the welfare of local communities through programs for economic development, health, education, and infrastructure. The involvement of the community in the decision-making process is also a key focus for this company.

In a business environment, a company will definitely look for ways to improve employee performance and productivity. To increase employee productivity, of course, companies must optimize facilities and infrastructure to support employee productivity. The use of facilities and infrastructure such as office automation system technology is used to facilitate activities in office processes, increase efficiency in work, reduce errors caused by humans. This research examines the use of office automation systems at PT X in supporting office operational work. The research process uses a qualitative approach with literature studies through previous research in the form of relevant journals and theories to obtain secondary data. This research took place for 1 month from April 2024 to May 2024.  The results showed that the integration of automation systems at PT X had an impact on a significant increase in employee productivity and performance. The results of this study are expected to be an impetus for other organizations to adopt the use of automation technology in an effort to improve the productivity and performance of their employees, and produce a positive impact on the entire organization.  

This research aims to determine the benefits of the presence of financial technology in empowering Micro, Small, and Medium Enterprises (MSMEs) to enhance the economy in Brebes Regency, Central Java. The study adopts a descriptive quantitative and qualitative methodology, gathering data from various sources, various internationally accredited journals, and the Central Statistics Agency. The findings of this research indicate that financial technology has proven to be an effective tool in assisting MSMEs to enhance the economy. By leveraging financial technology appropriately, MSMEs can improve access to capital, operational efficiency, market reach, and financial literacy. Ultimately, this can stimulate the growth of MSMEs and enhance the well-being of the community in Brebes Regency, Central Java.

This study aims to examine the impact of digitalization on technological innovation in Micro, Small, and Medium Enterprises (MSMEs) through a qualitative literature review approach. In the era of digital transformation, MSMEs face various opportunities and challenges. Digitalization has the potential to enhance MSMEs' competitiveness by accelerating product, service, and business process innovation, but it also requires them to overcome limitations such as limited technological skills and financial constraints. By analyzing previous studies using the bivariate probit model, this study finds that digital technology adoption is positively correlated with increased innovation in MSMEs. Digitalization has been shown to expand market access, improve operational efficiency, and strengthen MSMEs' adaptability to changes in the business environment. However, internal and external barriers, such as low digital literacy and limited funding access, remain significant obstacles. This study emphasizes the importance of support from the government and related institutions in providing training and funding access so that MSMEs can fully leverage digitalization for sustainable innovation.

This study analyzes the influence of payment gateways, financial literacy, and digitalization on the financial performance of MSME actors in Brebes Regency, especially Mitra Mandiri MSMEs. MSMEs have a significant role in Indonesia's economy, but they still face various challenges, especially in the aspects of financial technology and digital literacy. Payment gateways enable faster and safer transactions, while financial literacy supports better cash flow management and financial planning. Digitalization also plays a role in improving operational efficiency. This study uses a quantitative method with a survey approach to 51 respondents. Data were collected through questionnaires and analyzed by multiple linear regression to test the relationship between variables. The results of the study show that payment gateways and financial literacy have a positive and significant effect on the financial performance of MSMEs. Payment gateways improve transaction efficiency and expand market access, while financial literacy helps in better financial management. However, digitalization does not have a significant influence on financial performance, showing that the implementation of digital technology still faces obstacles in the adoption and optimal utilization by MSME actors. These findings emphasize the importance of increasing the use of payment gateways and financial literacy education for MSME actors to improve their financial performance.