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Parlindungan Waruwu; Melly Andriana; Dara Wisdianti

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

The use of building materials plays a crucial role in determining the quality of the built environment, particularly in the context of row housing in densely populated urban areas. This study aims to evaluate the types of materials used in the construction of row housing in Cemara Asri, Medan, with a focus on sustainability and environmental friendliness criteria. The methods employed include direct site surveys and literature studies related to the characteristics of both interior and exterior materials applied to housing units. The research findings indicate that most of the materials used—such as red bricks, ceramic tiles, clay roof tiles, and concrete ventilation blocks—possess good energy efficiency and durability potential. However, they do not fully meet sustainability standards in terms of production processes and waste management. The study also found that residents' awareness of environmentally friendly material selection remains limited, and the procurement of materials tends to follow local availability and economic considerations. These findings are expected to serve as a foundation for improving environmentally friendly material planning in row housing developments in other urban areas.

Wanda Dea Khairani; Aprita Ravenna Ginting; Cindy Aulia Rusli; Riska Harianingsih; Choms Gary Ganda Tua Sibarani

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

Mellani Pratiwi; Rina Mutiara; Aprilita Rina Yanti

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

The management of essential drug inventory is a strategic component of hospital pharmaceutical services because it directly influences service continuity, cost efficiency, and the overall quality of healthcare delivery. Poor inventory control can result in excessive stock accumulation, increased risk of drug expiration, inefficient budget utilization, and potential drug shortages that may compromise patient care. This study aims to evaluate the effectiveness of essential drug inventory control at Pekerja General Hospital by applying the ABC-VEN, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods. It also examines differences in inventory management efficiency between 2024 and 2025 based on inventory value, cost of goods sold (COGS), and Inventory Turnover Ratio (ITOR). A mixed-methods approach with a sequential explanatory design was used. Quantitative analysis involved a paired sample t-test comparing inventory data from 2024–2025, while qualitative data were collected through in-depth interviews and analyzed thematically using NVivo. The findings reveal a significant improvement in inventory management in 2025 (p < 0.05), reflected in reduced inventory value and COGS, along with an increased ITOR. However, the implementation of ABC-VEN, EOQ, and ROP methods has not been fully integrated, and challenges such as limited human resources and procurement bureaucracy persist.In conclusion, although inventory control became more efficient in 2025, further integration of inventory methods and strengthening of human resource capacity are necessary to ensure sustainable improvements.

Kiki Windian; Ernes Septina Azizi; Jefri Jitron Karmau

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

Sugarcane plays crucial and strategic role in the economy as the primary raw material for sugar production, thus ensuring proper procurement of sugarcane in the production process is crucial for smooth and successful production. This study aims to determine the management of sugarcane procurement and the constraints faced in meeting the demand for sugarcane at the Madukismo Sugar Factory in the Special Region of Yogyakarta. The basic method is descriptive. The location was determined intentionally at the Madukismo Sugar Factory in the Special Region of Yogyakarta, research was conducted from December 22, 2021, to January 15, 2022. The sampling technique was purposive sampling. Data collection methods included observation, interviews, and recording. The data analysis method was descriptive. The results of the study indicate that the procurement mechanisms for sugarcane include: factory capacity, planting area, planting schedule, and cutting schedule. Sugarcane planting is carried out in stages, starting from May to December, through partnership plantations and smallholder plantations. Harvesting and delivery of sugarcane to the Madukismo Sugar Factory are carried out in stages to prevent stockpiling of raw materials. Cutting is scheduled according to the harvest schedule, as the sugarcane harvest period is 12 months. Excess sugarcane raw materials at the Madukismo sugar factory will be processed the following day. Obstacles affecting the procurement of sugarcane raw materials at the Madukismo sugar factory include cutting labor, transportation, and the COVID-19 pandemic, which caused difficulties providing harvesting labor, resulting in delayed raw material delivery to the sugar factory in 2020 and 2021.

Khoirun Nisa; Musthafa Kamil

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

Rini Novia; Rina Mutiara; Idrus Jus'at

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

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

Siska Karma Gianti; Agusdini Banun Saptaningsih; Johanes Johanes

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

Medical personnel compliance in prescribing drugs according to the National Formulary (ForNas) is essential to ensure rational therapy, improve service quality, and enhance efficiency in health financing at government health facilities. However, compliance remains a challenge at Johar Baru Regional General Hospital, Central Jakarta. This study aimed to analyze factors influencing medical personnel compliance with ForNas-based prescribing, including drug availability, management policies, and the knowledge, attitudes, norms, and perceptions of medical staff.A qualitative approach was used through in-depth interviews with medical personnel, heads of supporting service sections, and pharmacy unit leaders. The study also involved observation and review of hospital formulary documents, minimum service standards reports for 2024, and monitoring and evaluation reports on prescribing compliance for 2024 and January June 2025. Data were analyzed using thematic analysis supported by NVivo software.The findings indicate that compliance is influenced by medical personnel’s understanding of ForNas policies, clinical experience, and professional attitudes toward prescribing standards. Management factors such as supervision, technological support, and procurement systems also play important roles. Limited drug stocks and suboptimal control systems were identified as major obstacles.The hospital is recommended to strengthen compliance by updating clinical practice guidelines, developing a ForNas-based hospital formulary, improving management support, optimizing information technology systems, ensuring drug availability, and proposing additional ForNas drugs to the Ministry of Health.

Arya Jalu Pananjung; Devi Dameriza; Sari Tiara; Rahmi Akhmal; Aidil Fernando

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

The enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP) marks a historic milestone in the reform of Indonesia's criminal law system. This study examines the fundamental changes from the old Criminal Code (Wetboek van Strafrecht) to the new National Criminal Code, focusing on the paradigm shift from retributive justice to restorative justice as a form of law enforcement reform. Using a normative juridical method with a statutory and comparative approach, the study analyzes the philosophical, structural, and substantive transformation embedded in the new Criminal Code. The findings indicate that the new Criminal Code introduces significant reforms including the adoption of the dualistic theory separating criminal acts from criminal liability, the recognition of living law, the expansion of criminal subjects to include corporations, the formulation of sentencing guidelines based on restorative principles, and the integration of Pancasila values as the moral foundation of the criminal law system. The case of corruption prosecution involving the Chromebook laptop procurement at the Ministry of Education illustrates the ongoing challenges of criminal law enforcement during this transitional period. This research concludes that the transition from the old to the new Criminal Code constitutes a comprehensive legal reform that transforms not only normative substance but also the fundamental paradigm of criminal law enforcement in Indonesia

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

I Gusti Agung Mas Putri Anggita; I Made Dwi Budiana Penindra; I Gusti Agung Gangga Tirtayasa

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

This study aims to identify and minimize waste in the process of procuring Food & Beverage raw materials at Hotel PXY Jasa Bali using the Lean Inventory Management approach. Observations over one month showed that the total procurement cost reached 47% of the total revenue, exceeding the ideal limit of 35%. One of the main causes is the inefficient and lack of synchronization between divisions in the Rhapsody platform, which causes waste in the form of defects, delays, over-processing, and transportation. This study uses the Value Stream Mapping (VSM) method to map actual conditions and Process Activity Mapping (PAM) to identify the type of activity based on the waste category. In addition, root cause analysis is carried out using the Root Cause Analysis (RCA) approach. The mapping results showed that out of the total lead time of 598.44 minutes, only 278.49 minutes or 46.54% were value-added activities. This finding indicates that the procurement process is not yet efficient and needs optimization. Several recommendations were given to minimize waste, such as clearer division of tasks, improved communication with vendors, and the procurement of supporting facilities to reduce physical movement between divisions. The implementation of this lean service is expected to be able to increase the efficiency of the logistics process and reduce the company's overall operational costs.

Iyus Tsaury; Mulyawan Safwandy Nugraha

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the management of educational facilities and infrastructure planning at Pesantren Miftahul Ulum Subang and its contribution to learning effectiveness. The research employed a qualitative approach with a case study design, using in-depth interviews, observations, and document analysis involving 19 participants, including the boarding school leader, teachers, students, and facilities managers. Data were analyzed thematically to identify patterns of facilities management and their impact on the learning process. The findings indicate that the needs analysis for facilities is not yet systematic and largely relies on informal reports. Facilities procurement is carried out gradually based on priority needs and available financial resources. Several facilities are underutilized due to the absence of standard operational procedures and limited supervision. The study also shows that the quality of facilities has a direct influence on learning effectiveness by enhancing classroom comfort and supporting instructional methods. It is concluded that structured and data-driven facilities planning is essential for improving the quality of learning in Islamic boarding schools.

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.

Maulana Harry Wiryanta; Wiryanta Wiryanta

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

PT. XYZ faces administrative challenges in implementing the Contractor Safety Management System (CSMS), which has been managed manually from risk assessment and pre-qualification to contractor selection resulting in validation delays, document duplication, and limited monitoring. This study aims to: (1) identify the constraints of the manual CSMS at PT. XYZ; (2) design an electronic-CSMS (e-CSMS) application tailored to internal user needs; (3) analyze the contribution of e-CSMS to document management effectiveness; and (4) evaluate the design's alignment with the Occupational Health and Safety Management System (SMK3) principles as per Government Regulation No. 50 of 2012. The method employed is Research and Development (preliminary stage) using a descriptive qualitative approach through interviews, observations, and document studies. The design results include: (i) a unified digital form integrating procurement data input, risk assessment entries (severity and probability), and document upload and assessment for pre-qualification/selection in a single workflow; (ii) a monitoring dashboard with filtering and export functions; and (iii) internal access settings within PT. XYZ's HSSE portal. Functionally, this design addresses the main bottlenecks of the manual process by creating a more concise, structured, and documented verification workflow, thereby making document management more efficient and traceable. In terms of compliance, e-CSMS supports the implementation of SMK3 elements in the administrative domain of policy establishment, planning, and execution of OHS plans through consistent recording and verification mechanisms. Development recommendations include expansion to field implementation phases, automation of risk-level calculations, and an option for preliminary data entry by contractors with final verification remaining with the internal team.

Dito Aditia Darma Nst; Rinawati Tumanggor; Minar Berutu; Jeff Sibuea; Antonius Piaman Telaumbanua

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.

Mutia Adilah Zahra; Janah, Lutfiatul; Syihab, Naufal; Munawwaroh, Zahrotul

Prosiding Seminar Nasional Ilmu Pendidikan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The success of education delivery depends heavily on the quality of supporting elements, particularly educational facilities, which play a strategic role in supporting learning activities and achieving human resource development goals. This research is motivated by a gap in understanding regarding the effectiveness of the management process for facilities and infrastructure in improving learning quality, as well as the need to adapt to the dynamics of modern education. The purpose of this research is to examine the management process for educational facilities and infrastructure and its contribution to improving learning quality, based on the results of a literature review. The method used in this research is a descriptive qualitative approach with a literature review method, where data was obtained through critical analysis of scientific journals and academic literature. The research findings indicate that the management of educational facilities and infrastructure includes the stages of planning, procurement, inventory, utilization, maintenance, supervision, and disposal. Each stage is interrelated and plays a strategic role in supporting a more effective, efficient, and sustainable learning process. The implications of this research indicate that the management of educational facilities and infrastructure, carried out through a planned and sustainable process, plays a crucial role in supporting the improvement of learning quality.

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.

Putri Suria Fridolin Sakan; Marlen Angela Daik; Nimrot Doke Para

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study erxaminers ther influerncer of library facility and infrastructurer managermernt on studernt satisfaction at Sterlla Maris Loli Catholic Privater Junior High School. A quantitativer merthod with a correrlational approach was employed to identify the relationship between the two variables. The analysis results reveal that the management of library facilities and infrastructure falls into an unsatisfactory category, with an average student satisfaction score of 49.3%. The t-test indicates a significant positive effect (t count = 9.040) between management and satisfaction levels, where 42% of student satisfaction can be explained by library management. Additionally, factors such as procurement, storage, and maintenance exacerbate the situation. These findings emphasize the need for improvements in library management, including better planning and adequate budget allocation. By enhancing the management of facilities and infrastructure, student satisfaction is expected to increase, consequently encouraging students to be more actively engaged in visiting the library. As a rercommerndation, ther school should derverlop a stratergic managermernt plan for ther library focuserd on improving serrvicer quality and facilities.

Ardi Giovani; Safaruddin M. Nuh; Lusiana Lusiana

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

Work volume calculations are essential for project cost estimation. Many projects, such as the Laboratory Building of the Faculty Engineering at Tanjungpura University, calculate work volumes conventionally. Conventional calculation considered less efficient and prone to errors. Building Information Modeling (BIM) provides a solution that produces more accurate and efficient calculations than conventional methods. This research aims to compare structural work volume results produced by BIM using Autodesk Revit against conventional methods and project’s BOQ. This research also describes the benefits and challenges of BIM implementation based on the researcher’s experience applying BIM with Autodesk Revit in work volume calculation. The comparison between BIM and conventional method shows a maximum difference of 2% across all work items. Meanwhile, the comparison between BIM and the BOQ shows significant differences: 81% in column formwork area, 24% in grade beam/beam concrete volume, 25% in column reinforcement weight, 25% in steel beam weight, and 10% in the steel plate weight. This research proves that BIM implementation produces more accurate and efficient calculations and serves as an effective BOQ cross-check tool. Based on the researcher’s experience in implementing BIM with Autodesk Revit, challenges found in procurement aspects, modeling aspects, and model dependency on reference drawings.    

Ahmad Asyhadi; Mery Mery; M Tegas Amril

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Managing Regional Public Service Agency (Badan Layanan Umum Daerah/BLUD) hospitals requires planning and budgeting processes that are accountable, measurable, and aligned with service performance. In practice, BLUD planning is still constrained by fragmented applications (hospital information system/SIMRS, finance, human resources, e-office, and procurement), duplicate data entry, approval delays, and limited monitoring of process compliance. This study aims to analyze requirements and design a web-based BLUD planning information system using an Enterprise Application Integration (EAI) approach through middleware to improve cross-system interoperability, data consistency, and the timeliness of executive reporting. The study adopts the Design Science Research (DSR) framework, comprising problem identification, definition of solution objectives, artifact design and development, demonstration, evaluation, and communication/report writing. The proposed system includes a unit-based budget proposal module and item management, a role-based approval workflow (RBAC) with SLA tracking, a budget ceiling (pagu) master to benchmark proposals, audit trails and report exports, and an executive dashboard integrating budget perspectives, service indicators (e.g., bed occupancy rate/BOR and patient visits), and process compliance. It also provides an integration design via middleware (ESB/message broker) supported by a canonical data model (CDM) and traceable logging (trace_id/correlation_id). Evaluation using black-box testing and API contract testing indicates that the main planning workflow operates as intended and the integration interfaces are consistently defined, providing a foundation for staged implementation and further performance evaluation.

Naeni Amro; Munaa Nur ‘Aziizah; Endras Larasati

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand behavioral considerations in decision-making regarding business equipment procurement at UMKM Sido Maju Marsudi. This research applies a qualitative method with a case study approach. Primary data were collected through semi-structured interviews with the business owner. The findings reveal that equipment procurement decisions are not solely influenced by economic rationality but also by behavioral factors such as intuition, experience, and social values. The business owner balances financial benefits with non-financial satisfaction, including customer trust, product quality, and maintaining the traditional identity of “roti kering jadul.” The decision-making process is simple, experience-based, and guided by social recommendations, reflecting bounded rationality. Evaluations are carried out informally by observing production outcomes and customer feedback. This study concludes that behavioral and experiential aspects play a crucial role in shaping adaptive and sustainable business decisions among micro and small enterprises