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This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.

Penelitian kualitatif deskriptif ini bertujuan untuk menganalisis penentuan harga pokok produksi (HPP) dan harga jual kompetitif kue tar menggunakan metode Full Costing pada Toko Kue Hum’aisyah Cake di Kabupaten Dompu, Nusa Tenggara Barat. Data primer diperoleh melalui observasi dan wawancara langsung, sedangkan data sekunder bersumber dari laporan keuangan usaha. Hasil penelitian menunjukkan bahwa metode Full Costing menghasilkan perhitungan HPP yang lebih akurat dibandingkan metode sederhana yang diterapkan perusahaan selama ini. Total biaya produksi dengan metode sederhana tercatat sebesar Rp55.100.250 (Rp185.000/unit), sedangkan metode Full Costing menghasilkan Rp57.395.250 (Rp195.000/unit). Terdapat selisih sebesar Rp2.295.000 secara total atau Rp10.000 per unit. Selisih ini terjadi karena metode sederhana milik perusahaan belum memperhitungkan seluruh unsur biaya produksi, khususnya biaya overhead pabrik secara rinci.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

The continuous increase in paper consumption has a direct impact on waste accumulation and environmental degradation due to the exploitation of wood as the primary raw material. This study aims to design an innovative product called seed paper as a solution for managing paper and cardboard waste, transforming it into something more useful while supporting Sustainable Development Goal (SDG) No. 12 on responsible consumption and production. The production method involves several stages: processing waste into pulp, mixing it with chili seeds, followed by natural printing and drying. The analysis shows that both paper and cardboard waste can be processed into an effective planting medium, where the paper naturally decomposes and the embedded seeds germinate once planted. In terms of production costs, one batch of seed paper requires approximately Rp23.000 for the paper variant and cardboard variant. Technically, this process demonstrates that waste, which would otherwise accumulate in landfills, can be transformed into an innovative product that promotes reforestation while also carrying economic value through a structured calculation of the cost of goods sold.

This study aims to design a liquid dish soap made from lerak fruit (Sapindus rarak DC.) as an environmentally friendly alternative to synthetic chemical-based soaps. Lerak fruit was selected due to its high saponin content, which functions as a natural surfactant capable of producing foam and removing grease. This research integrates three courses: Product Design and Development using the Quality Function Deployment (QFD) method with House of Quality (HOQ) to identify consumer needs; Work Measurement Analysis using Operation Process Charts (OPC) to design the production process; and Cost Estimation Analysis using the full costing method to calculate production costs and determine the selling price. Results show that the best product concepts are Concept 4 and Concept 8, characterized by natural lerak surfactant, active ingredient concentration above 15%, pH of approximately 6, citrus/lemon scent, and pump bottle packaging. The production process consists of preparation, mixing, boiling, addition of thickener, cooling, pressing, filtering, and packaging, with a total production time of 142.05 minutes for two 500 ml products. Total production cost is Rp65,184, with a cost of goods sold (COGS) of Rp32,592 per unit and a selling price of Rp34,000 per unit.

Modern food supply chains, particularly those involving essential commodities like rice, often suffer from major challenges such as product fraud, inefficient record-keeping, and a lack of consumer trust. Traditional centralized systems are prone to data tampering, limited transparency, and poor traceability, making it difficult to verify the authenticity and origin of goods. To address these issues, our research introduces TraceRoot, a blockchain-based traceability framework designed to enhance transparency, accountability, and trust in agricultural supply chains.TraceRoot leverages the immutability and decentralization of blockchain technology to maintain a secure, distributed ledger that records every transaction and movement of goods across the supply chain. Each stakeholder including farmers, distributors, retailers, and consumers has role-based access to authenticated data through a user-friendly interface. The framework integrates smart contracts to automate transactions and digital signatures to verify the integrity of the data being uploaded, minimizing the risk of human error or manipulation

Manual handling is still commonly performed across all occupational sectors, particularly by workers in production and warehouse roles. This situation indicates that warehouse workers face a relatively high physical workload due to manual handling activities, which can potentially lead to musculoskeletal disorders (MSDs). This study aims to analyze the relationship between workload in manual handling activities and MSD complaints using the recommended weight limit (RWL) method at Warehouse AB. This study employs a cross-sectional design and total sampling, with a population of 29 workers in the goods lifting and transport section at Warehouse AB. The independent variables examined in this study included workload, age, and body mass index (BMI). The dependent variable in this study was MSD complaints. This study was conducted through observation, measurement, and interviews. The measurement results will be analyzed using IBM SPSS Statistics 27 software with Spearman’s rank correlation test. The results of the correlation test indicate that there is no association between workload, age, and BMI in manual handling activities and MSD complaints. Relevant parties are encouraged to implement the use of back supports and carts as a form of early prevention against MSD complaints.

Tax avoidance presents a unique challenge, as it is morally acceptable and does not violate the law, yet it is detrimental to the government. There are loopholes (grey areas) in the tax code that are exploited. To further examine the influence of factors including institutional ownership, audit committees, firm age, and debt (leverage) on tax avoidance, this study aims to gather data. The analysis uses multiple regression at a 5% significance level on data obtained from 177 of 59 consumer goods sector companies listed on the IDX for the 2022–2024 period. A partial and statistically significant relationship was found between fiscal policy and factors such as firm age, institutional ownership, audit committees, and leverage. Penghindaran pajak menghadirkan tantangan khusus, karena secara moral dapat diterima serta tidak pemerintah tidak melanggar hukum, namun merugikan pemerintah. Ada celah (grey area) dalam kode pajak yang dimanfaatkan. Guna mempelajari lebih lanjut berkaitan dengan berpengaruhnya faktor termasuk kepemilikan institusional, komite audit, firm age, serta utang (leverage) atas penghindaran pajak, penelitian ini bermaksud untuk mengumpulkan fakta. Analisis menggunakan regresi berganda pada tingkat signifikansi 5% pada data yang diperoleh sebanyak 177 dari 59 perusahaan sektor barang konsumsi terdaftar di BEI periodisasi 2022-2024. Ditemukan hubungan parsial serta sinifikan secara statistik kebijakan fiskal serta faktor seperti umur perusahaan, kepemilikan institusional, komite audit, serta leverage.

This study aims to analyze and compare the concept of sale and purchase contract in Fathul Qorib and Fathul Mu’in as two important references in Islamic commercial jurisprudence within the Shafi‘i school. This research employs a qualitative approach using a library research method by examining literature relevant to the discussion of sale and purchase contracts. The findings show that both books view sale and purchase as a contract of exchanging property for property that results in the legal transfer of ownership. The validity of the contract is determined by the fulfillment of the pillars and requirements of sale and purchase, including the contracting parties, the sighat in the form of offer and acceptance, and the object of the transaction, which must be clear, lawful, beneficial, and deliverable. Fathul Qorib explains the concept of sale and purchase briefly and systematically, particularly regarding definitions, requirements of goods, prohibition of usury, khiyar, salam, rahn, and debts. Meanwhile, Fathul Mu’in provides a broader and more analytical explanation, covering the requirements of contracting parties, various forms of khiyar, prohibited transactions such as usury, ihtikar, and najasy, as well as disputes in sale and purchase. Thus, Fathul Qorib serves as a basic foundation, while Fathul Mu’in expands the discussion more applicatively. Both books complement each other in understanding sale and purchase contracts comprehensively.

Student cooperatives in Islamic boarding schools are no longer merely understood as business units providing daily necessities, but have developed into socio-economic spaces that shape independence, trust, and Islamic entrepreneurship education among students. This study is motivated by the limited number of studies examining pesantren cooperatives as socio-religious processes that cultivate values of trustworthiness, responsibility, transparency, and cooperation in students’ daily lives. The study aims to explain the empirical practices of student involvement in cooperative management, the social relations formed through economic activities in pesantren, and their implications for Islamic entrepreneurship education and the strengthening of pesantren economic independence. This research employed a qualitative approach with a field study method conducted at Pondok Pesantren Modern Elfira 2 Purwokerto. Data were collected through observation, interviews with cooperative administrators and student managers, and documentation of financial reports and cooperative operational activities. The findings reveal that students are directly involved in managing goods inventory, customer service, digital financial recording, and the distribution of daily necessities within the pesantren environment. These practices foster values of trustworthiness, transparency, responsibility, and cooperation through supervision systems, work shift arrangements, and daily evaluations. In addition to strengthening the pesantren’s economy, the cooperative also functions as a medium for experiential Islamic entrepreneurship learning. This article contributes to the sociology of Islamic education by demonstrating that student cooperatives function as socio-economic laboratories that shape students’ independence, social trust, and Islamic entrepreneurial ethics within the everyday life of pesantren communities.

The growth of e-commerce has made online marketplaces a major channel for purchasing fashion products, yet it has also increased consumer concerns about counterfeit goods, especially in shoes and sneakers. This study examines the role of Shopee Mall Signal Perception in increasing Purchase Intention for original shoes among Gen Z consumers by considering the mediating roles of Perceived Shopping Security and Decision Convenience. A quantitative explanatory approach was used, involving 239 Gen Z Shopee users in Indonesia selected through purposive sampling. Data were collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. The findings show that Shopee Mall Signal Perception positively affects Perceived Shopping Security (β = 0.430), Perceived Shopping Security improves Decision Convenience (β = 0.399), and Decision Convenience increases Purchase Intention (β = 0.359). Shopee Mall Signal Perception also has a direct effect on Purchase Intention (β = 0.182), while the serial mediation effect through Perceived Shopping Security and Decision Convenience is significant (β = 0.062). These findings imply that marketplace labels can function as authenticity signals that reduce uncertainty, simplify consumer decisions, and strengthen confidence in purchasing original products online.

MSMEs play a significant role in supporting regional economic development. However, many business owners still face challenges in financial management, particularly in maintaining simple bookkeeping, calculating business costs, and determining appropriate selling prices. These challenges were identified in Trend Accessories and Gift, a trading business, and Si Fang Yuan Dimsum, a culinary business, both located in Batam City. The two partner MSMEs had not implemented systematic financial records, resulting in business cost information that was not optimally utilized for pricing decisions. This community service program aimed to enhance the partners’ understanding of simple bookkeeping and business cost calculation as the basis for determining selling prices. The program employed a Participatory Action Research approach, consisting of problem identification, planning, training implementation, practical mentoring, monitoring, and evaluation. The training utilized a simple bookkeeping module and a Microsoft Excel-based bookkeeping template using the partners’ actual business transaction data. The results demonstrated that both partners gained a better understanding of preparing simple bookkeeping records, identifying business cost components according to the characteristics of their businesses, calculating the Cost of Goods Sold for the trading business and business costs for the culinary business, and utilizing cost information to establish more rational selling prices. Furthermore, the program increased the partners’ awareness of the importance of systematic financial recordkeeping as an essential component of sound business financial management. Overall, the training and mentoring activities contributed to strengthening the financial management capacity of the partner MSMEs and supported more effective, accountable, and sustainable business decision-making.

The Food & Beverage industry relies heavily on the availability and quality of fresh raw materials, making inventory management crucial. This study aims to analyze the implementation of the First-In, First-Out (FIFO) method in inventory management at PT K Hospitality Investment. The research design used a case study. Data were collected through interviews, observation, and documentation, then analyzed descriptively and qualitatively to assess the implementation of the FIFO inventory method in inventory management. The results show that PT K Hospitality Investment adopts a strict chronological inventory system and issuance of goods based on the order of entry. The use of FIFO inventory is often supported by the FEFO (First-Expired, First-Out) technique. Integrated inventory control has contributed to the financial stability of PT K Hospitality Investment. When properly implemented, the FIFO method not only helps reduce waste and increase efficiency, but also supports the company's operational sustainability. Although the implementation has been successful, the company still faces challenges such as limited infrastructure, a manual recording system, sudden changes in trends or guest order volumes, and delays in supplier deliveries.

Government procurement plays a strategic role in supporting effective, efficient, transparent, and accountable public administration. To promote procurement reform, the government has implemented an electronic procurement system through the Electronic Procurement Service (LPSE). The implementation of the Electronic Procurement System (SPSE) in Pematang Siantar City aims to improve procurement quality, reduce irregularities, and accelerate the delivery of goods and services. However, several challenges persist, including limited human resources capable of operating the system, technical disruptions, lack of outreach to local vendors, and weak coordination between the Procurement Unit (UKPBJ) and related agencies. This study aims to analyze the effectiveness of SPSE implementation in Pematang Siantar City. The research uses a descriptive qualitative approach. Data were collected through interviews with UKPBJ officials and procurement officers from several local government units, direct observation of procurement activities via SPSE, and documentation review. Data analysis employed Duncan’s effectiveness indicators: goal attainment, integration, and adaptation. The results show that SPSE implementation has not been fully effective. In terms of goal attainment, procurement processes follow established procedures, but delays still occur due to system disruptions and limited user competence. In terms of integration, coordination between UKPBJ and technical units remains suboptimal, affecting communication and oversight. Regarding adaptation, although the information technology infrastructure is adequate, human resource capacity is still limited. Therefore, improving human resources, strengthening coordination, and enhancing system reliability are necessary to achieve optimal effectiveness.

Currently, the management of the damaged goods reporting at the Class 1A Jambi District Court still relies on manual procedures through verbal communication and physical logbooks. This mechanism is prone to recording errors, risks of document loss, and complicates real-time monitoring of repair statuses. This study aims to design a web-based Damaged Goods Reporting Information System to improve the effectiveness, transparency, and efficiency of internal asset management. The research method employs a qualitative approach with data collection techniques consisting of interviews, observations, and documentation. System development implements the Waterfall model, comprising requirement analysis, design, implementation, and testing phases. The result of the study deliver a web-based application that integrates features for report input, proof of damage photo uploads, admin validation, and real-time monitoring of repair status. This system successfully simplifies bureaucratic workflows, accelerates response times for damage handling, and minimizes administrative errors.

This study aims to analyze the phenomenon of flexing on social media as a representation of social status in digital society through the perspectives of Jean Baudrillard’s simulacra theory and Erving Goffman’s self-presentation theory. The research employs a qualitative method using content analysis of social media posts, particularly on Instagram and TikTok, that display flexing practices. The research data consist of photos and videos containing symbols of luxury, such as branded goods, luxury vehicles, exclusive locations, and consumptive lifestyles. The findings reveal that flexing is not merely an act of showing off, but also a conscious self-representation strategy used to construct a particular social image. The luxury symbols displayed often do not fully reflect reality, but rather represent identity constructions that have been selectively curated and manipulated according to the desired image. From the perspective of simulacra, these representations have replaced reality itself, causing the boundary between reality and representation to become increasingly blurred. Furthermore, the phenomenon of flexing is closely related to consumer culture, the need for social recognition, and personal branding strategies in the digital era. Exposure to flexing content also encourages social comparison, which may lead to psychological pressure among audiences. Therefore, flexing can be understood as a multidimensional phenomenon reflecting changes in how individuals construct identity, perceive reality, and gain social legitimacy within digital society.

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.

Dijkstra's algorithm is one of the algorithms in graph theory that is used to solve the problem of the shortest path of a graph at each vertex that has a non-negative value. This algorithm was discovered by Edsger Wybe Dijkstra, a scientist from the Netherlands. The search for the shortest route for product delivery can be calculated through the application of the Dijkstra algorithm in the problem being faced. The problem of decision making for selecting the shortest route is still manual, so it experiences several obstacles, including the absence of a systematic and computerized system to assist the decision-making process in determining the route for shipping goods, the determination of shipping routes still depends on manual estimates so that the time taken between deliveries becomes inconsistent, the operational costs of shipping are relatively high because there is no optimal route determination system. Facing these problems, a system is needed that can minimize delays and increase effectiveness in shipping goods, namely determining the shortest route using the Dijkstra algorithm. This system works by finding various alternative routes for shipping goods at PT AMSA to address various structured and unstructured problems using data and models. To process this data and models, a method called the Dijkstra algorithm is required. Based on the description above, researchers will create a method for determining the shortest route for shipping goods at PT AMSA using the Dijkstra algorithm to facilitate the company's process of determining the shortest route.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village.Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.