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Primanando Alfian Dwinatha; Vidi Sandi

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

King Royal Hotel Restaurant still applies manual sales transaction recording, causing data management and revenue report preparation to be less than optimal. This study aims to design and implement a Flutter-based sales and revenue reporting application that utilizes local storage as a data storage mechanism on the device. The system development method used is the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The application was developed using the Flutter framework with the Dart programming language and utilizes the shared_preferences and hive packages for local data management on the device without requiring an internet connection or external database server. In addition, the application is designed to be easy for restaurant employees to use in recording daily transactions more quickly and accurately. Testing was conducted using the Black Box Testing method, which showed that all application features functioned according to functional requirements. The results of the study indicate that the Flutter-based application with a local storage approach is capable of improving transaction recording efficiency and generating revenue reports automatically at King Royal Hotel Restaurant.

Akbarudin Akbarudin; Mohamad Safii

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

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

Siti Aisyah; Mardiah Mardiah; Muhammad Khaibar Putra Adithia

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involvement in each stage, including requirements planning, system design, construction, and implementation. Data collection techniques include observation, interviews, and literature studies. The developed system provides features for managing goat data, sales transactions, customer management, and integrated sales reporting within a web-based platform. The results show that the system improves efficiency in data management and transaction processes, while producing more accurate, structured, and accessible reports. Therefore, this system can assist Herman Farm in optimizing its sales operations and expanding its online marketing reach.

Rodifah Rodifah; Abdurrahim Fadhl; Firda Ulinnuha; Bagus Maulana; Tajudin M.M.

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

Adit Septian Saepul Millah; Hendi Suhendi

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

The coffee shop industry in Indonesia is experiencing rapid growth that requires business owners to optimize data-driven strategies. This study aims to analyze customer preferences at Semanis Coffee and Resto using data mining methods  to support more effective business decision-making. The method used is Market Basket Analysis with the FP-Growth algorithm for association rule mining and the K-Means algorithm for customer segmentation. The research data consists of 672 sales transactions during the March-May 2025 period. The results of the association analysis with a minimum support of 0.004 and a minimum confidence of 0.2 resulted in five valid rules with a lift ratio above 1. The strongest rule is the combination of Americano→Milk Choco with a confidence of 42.9% and an elevator ratio of 5.229, indicating a strong linkage between products. The most popular products are Milk Choco (10.8%) and Americano (8.5%). Customer segmentation analysis identified three clusters: Cluster 0 (Loyal Customers) 80% with high frequency but low transaction value; Cluster 1 (Occasional Customers) 10% with low activity; and Cluster 2 (Large Buyers) 10% with high transaction value but low frequency. This study concludes that product bundling strategies, loyalty programs, reactivation campaigns, and premium services can be applied to increase the effectiveness of coffee shop businesses.

Eva Agustina

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study focuses on the elements of gharar (uncertainty), tadlis (fraud), and breach of contract in examining multiple transactions of a single land object from the standpoint of Islamic economic law. The rising frequency of disagreements over land purchases and sales brought on by the same seller engaging in overlapping transactions, unclear ownership status, and a lack of transparency has prompted this research. This study aims to investigate the effects of these activities on Indonesian positive law and Islamic economic law. This case study employed an empirical legal approach and was carried out in Grogol Village, Tulangan District, Sidoarjo Regency. Data was gathered through observation, interviews, and documentation by the buyer, seller, and local authorities. The findings indicate that due to unclear land boundaries and ownership status, the transaction contained significant elements of gharar and tadlis because the seller concealed important information about the previous transaction. Furthermore, the seller's failure to fulfill obligations stipulated in the contract constitutes a breach of contract under positive law. This study demonstrates that these practices not only violate legal regulations but also contradict the principles of Islamic economic law such as justice, transparency, and good faith. According to this study, legal awareness, administrative accuracy, and institutional oversight are vital to prevent such issues in the future.

Selfidiana Roza; Arfimasri Arfimasri; Viyata Rahmadhani

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

Theresia Rosyelani Nena; Ferdinandus Lidang Witi; Elvira Esperanza Sala

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

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

Komariya Komariya; Maizar Maizar; Nurmayunita Nurmayunita

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of product availability, communication effectiveness, and promotional strategy on sales volume at PT.Distribusindo Cemerlang Jaya, a cosmetic and skincare distribution company in Batam city. The background of this research is based on pre-survey result indicating suboptimal sales volume along with operational challenges including stock shortages, communicatiob gaps, and limited promotional activities.ths research employs a quantitative method. The population consist of all comsumers, with a sample of 43 respondent selected using a saturated sampling technique. Data were collected through questionnaires using a likert scale and analyzed using validity and reliability test, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) with SPSS. Result show that partially, product availability does not significantly affect sales volume (sig. 0,313 > 0,05), and communication effectiveness also does not significantly affect sales volume (sig. 0,898 > 0,05). However, promotional strategy has a positive and significant effect  on sales volume (sig, 0,000 < 0,05). Simultaneously, all three variables significantly affect sales volume (F = 212.642, sig. 0,000 < 0,05). The coefficient of determination (R²) is 0,942 indicating that 94,2% of the variation in sales volume is explained by the three independent variables. Promotional strategy is the most dominant factor influencing sales volume is explained by the three independent variables. Promotional strategy is the most dominant factor influencing sales volume at PT.Distribusindo Cemerlang Jaya.  

Salim, Agus; Sudarmiatin Sudarmiatin; Agus Hermawan

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

This study aims to analyze innovative strategies that can be implemented by Micro, Small, and Medium Enterprises (MSMEs) in East Java to improve competitiveness through digital marketing and e-commerce. This study uses a descriptive qualitative approach with a library research method by reviewing various scientific literature, government reports, and previous studies related to MSME innovation and digital transformation. The results of the study indicate that digital marketing and e-commerce innovation can increase market reach, operational efficiency, product differentiation, and MSME sales. However, the implementation of innovation still faces several challenges such as low digital literacy, limited capital, limited technology, and lack of system integration. Therefore, innovative strategies are needed, including integrated digital marketing, marketplace optimization, social commerce, digital payment systems, logistics integration, digital branding strengthening, and digital literacy training. In addition, collaboration between MSMEs, government, universities, communities, and digital platforms is an important factor in accelerating MSME digital transformation. This study produces recommendations for an innovative strategy model based on digital marketing and e-commerce to improve the competitiveness and sustainability of MSMEs in East Java.

Kurratu'ayunina

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

Isna Asdiani Nasution; Pasaman Silaban; Nagian Toni

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study seeks to examine the impact of Social Media Marketing and Affiliate Marketing on Purchase Intent on the Shopee platform in Medan City. The research employed a quantitative methodology via a survey of 384 Shopee user respondents. We used Partial Least Square Structural Equation Modeling (SEM-PLS) to analyze the data. The findings indicated that Social Media Marketing exerts a positive and significant influence on Willingness to Buy, evidenced by a coefficient value of 0.104 (T-statistic = 2.987; P-value = 0.003). Affiliate Marketing likewise has a positive and substantial effect on Willingness to Buy, with a coefficient value of 0.284 (T-statistic = 5.947; P-value = 0.000). The study's findings suggest that management of e-commerce platforms like Shopee should make the most of social media to reach more people and get more people involved. Also, working with the correct affiliate partners can make product suggestions stronger and bring in more customers, which can lead to a big increase in sales conversions.

Mariana Dewi Sartika Mbu; Kristianus Jago Tute; Elvira Esperanza Sala

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

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

Asep Munir Hidayat; Tubagus Hidayatulloh

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Community service at Toko Entus Collection aimed to improve operational efficiency and sales through the implementation of a digital system. Students actively participated in managing social media, online promotions, and digital stock monitoring. Observations showed that digital media can disseminate product information widely, enhance consumer interaction, and support sales growth. Challenges included limited digital knowledge of the store manager, limited time for promotions, and inconsistent consumer responses. Direct guidance, socialization of digital media use, and adjustment of promotional strategies helped overcome these challenges. Students’ hands-on experience allowed the application of digital marketing theory to real business situations, while store managers benefited from improved operational performance. Therefore, this community service provides dual benefits: practical learning for students and increased competitiveness for SMEs.

Merry Moy Mita

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid acceleration of the digital economy has positioned Micro, Small, and Medium Enterprises (SMEs) at a strategic crossroads. This study investigates the impact of digital marketing and social media marketing on the performance of SMEs in Binjai, North Sumatra, while exploring the mediating role of Electronic Word of Mouth (e-WOM). Utilizing a quantitative approach with a sample of 182 SME owners, data were analyzed using multiple linear regression and path analysis via SPSS 26. The findings demonstrate that digital marketing and social media marketing initiatives significantly and positively influence business performance, accounting for 54.2% of the variance. Notably, social media marketing emerged as the most dominant predictor, fostering high levels of customer engagement. Furthermore, path analysis reveals that e-WOM serves as a critical mediator; effective social media strategies stimulate authentic digital testimonials, which subsequently enhance consumer trust and sales volume. This research concludes that for SMEs in emerging local markets like Binjai, the orchestration of digital reputation through e-WOM is fundamental to achieving sustainable competitive advantage in an increasingly volatile digital landscape.

Reni Dwi Fitriani; Articha Zahra; Ressa Arif Fadhilah; M.Yusuf Bahtiar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

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

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

Evi Suwarni; Sudarmiatin Sudarmiatin; Agus Hermawan

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

The tempe chip industry in Sanan Village, Malang City, represents a culturally embedded small and medium enterprise (SME) cluster that has contributed to the local economy for decades. However, intensifying intra-cluster competition, soybean price volatility, and shifting consumer behavior have placed increasing pressure on the competitiveness of businesses in this area. This study aims to analyze the marketing strategy implemented by Keripik Tempe Dua Karunia — one of the pioneering enterprises in Sanan Village that has been operating since 1980 — and to identify the marketing strategy factors that contribute to enhancing its competitive advantage. A qualitative descriptive approach was employed through field observation, in-depth interviews with the business owner, and documentation analysis. The analysis is grounded in the 4P marketing mix framework — Product, Price, Place, and Promotion. The findings reveal that Dua Karunia builds its competitiveness through four strategic pillars: (1) product differentiation through multi-flavor diversification and consumer-driven customization; (2) cost-based pricing that is adaptively managed through shrinkflation tactics in response to raw material price fluctuations; (3) multi-channel distribution that integrates direct outlet sales with digital platforms (Shopee and WhatsApp); and (4) long-established word-of-mouth reputation-based promotion reinforced by active e-commerce presence. This study concludes that the consistent integration of all four marketing mix elements, supported by family-based operational flexibility and the cultural heritage value embedded in the product, constitutes the primary source of sustained competitive advantage for Dua Karunia amid increasingly intense cluster competition. These findings carry practical implications for similar SMEs seeking to design adaptive, competitiveness-oriented marketing strategies.

Vinny Utari; Musthafa Kamil

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

This study is motivated by the increasing use of digital technology and the influence of psychological factors, particularly Fear of Missing Out (FoMO), on consumer purchasing decisions, especially in gold investment products. Along with the digitalization of financial services, Pegadaian introduced the Tring! Application as a digital transaction platform expected to increase Galeri 24 gold sales. This study aims to analyze the effect of Fear of Missing Out (FoMO) and the use of the Tring! Application on the increase in Galeri 24 gold sales at Pegadaian Sunter Branch, both partially and simultaneously.This research employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 90 customers of Pegadaian Sunter Branch who have used the Tring! Application. The data were analyzed using multiple linear regression with the assistance of IBM SPSS software, including t-test, F-test, and coefficient of determination. The results indicate that Fear of Missing Out (FoMO) and the use of the Tring! Application have a positive and significant effect on the increase in Galeri 24 gold sales, both partially and simultaneously. These findings highlight the important role of psychological factors and digital application utilization in driving gold product sales growth.

Endang Suriyani Munthe; Nasya Wahyuni; Syairah Nasution; Imsar Imsar

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the effectiveness of Rengginang MSME registration on Google Maps as a strategy to strengthen the economy in Pahang Village, Babata Village. The background of the research shows that most MSMEs still rely on conventional marketing so that business visibility is relatively low. With a qualitative case study approach, this study explores the experience of the owner of Rengginang Azam MSMEs, Mrs. Siti, who registered her business location on Google Maps. The results of the study show that digitalization through Google Maps has a positive impact in the form of increasing accessibility and reach for customers, especially from outside the village. Location registration allows customers to find more complete information about products and locations, increasing the number of visits to the store. The real impact felt is an increase in sales and profits without additional promotional costs. This study concludes that the use of Google Maps as a digital promotional medium is an effective strategy in strengthening the competitiveness of MSMEs in the digital era. In addition, this finding confirms the importance of digital literacy for MSME actors to utilize technology as a means of business development and strengthening the local economy.