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This study aims to evaluate the public transportation service policy of Trans Jatim Bus Corridor 2, operating on the Mojokerto–Surabaya route, using the six evaluation indicators proposed by William N. Dunn: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. Employing a qualitative descriptive approach, data were collected through interviews, direct observations, and secondary data analysis. The findings reveal that the Trans Jatim Corridor 2 service has significantly contributed to improving accessibility and mobility for the people of East Java. In terms of effectiveness, the service meets transportation policy objectives by offering strategic routes, consistent schedules, and accessible bus stops. Efficiency is demonstrated through optimal utilization of limited fleets and operational costs, while still meeting high passenger demand. Regarding adequacy, the service is generally sufficient; however, overcrowding during peak hours indicates the need for capacity improvements. Equity is reflected in the widespread distribution of bus stops, although disparities remain in the availability of facilities and route information across several stops. The service shows high responsiveness through quick handling of passenger complaints via applications and social media. Additionally, service appropriateness is evident in its punctual operations supported by GPS-based monitoring and real-time information through the TRANSJATIM-AJAIB application. Overall, the evaluation shows that Trans Jatim Corridor 2 provides effective, efficient, and responsive public transport services, yet requires improvements in capacity and equitable distribution of facilities to achieve optimal service quality.

The hospitality sector faces major challenges, including fierce competition, low occupancy rates, and high operating costs, especially post-COVID-19 pandemic. This article examines how adaptation strategies, particularly through digital investments, affect customer satisfaction and hotel occupancy rates. This study uses a mixed method approach, combining quantitative and qualitative methods. Qualitative data was collected through in-depth interviews with managers, staff, and guests at five hotels in Semarang, Indonesia, to identify key factors for successful adaptation. Qualitative data are analyzed using MAXQDA software. Quantitative data were analyzed by multiple regression. The results show that investment priorities are a key driver of successful adaptation, although supporting factors such as improved facilities, quality of service, and the involvement of all personnel. Quantitative findings show that hotel adaptation strategies significantly affect customer satisfaction (influence of 47.10%) and occupancy rate (influence of 38.40%). Digitalization enhances operational efficiency, allowing staff to focus on personal interactions. Technologies like AI-based recommendations and mobile check-in directly improve the overall guest experience, correlating with loyalty. The conclusion of the study is that strategic digital investments, improved service quality and active staff engagement, are key to improving customer satisfaction, optimizing occupancy rates, ultimately, driving hotel revenue growth in the post-pandemic era.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This study aims to explore the implementation of Standard Operating Procedures for immigration services at TPI Tanjung Priok Port and examine its impact on service effectiveness in Indonesia's maritime sector. The research employed a qualitative approach to analyse the gap between formal SOP guidelines and on-the-ground practices, examining internal and external factors, including resource limitations, technological constraints, and inter-agency coordination issues. The findings reveal significant disparities that lead to both positive and negative discretion amongst frontline Immigration officers, influencing service consistency, efficiency, and transparency. Negative discretion results in procedural deviations that compromise reliability and potentially foster corruption, delays, and inefficiencies. In contrast, positive discretion emerges as adaptive responses indicating weaknesses in SOP design or infrastructure. The study concludes that enhancing frontline officers' competence, motivation, and accountability is essential for achieving desired outcomes, whilst integrating technological solutions such as digital documentation and real-time monitoring is vital for streamlined, transparent, and accountable procedures. Improving SOP adherence, coupled with better resource allocation and inter-institutional cooperation, can significantly reduce vessel turnaround times, lower logistics costs, and bolster maritime competitiveness. The research advocates for dedicated training programmes, supervisory systems, and technological innovations to ensure SOP compliance, minimise discretion-driven deviations, and promote accountability, thereby optimising maritime service delivery and supporting Indonesia's strategic maritime development objectives.

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.

Crystal guava has a promising market potential due to its relatively high demand, especially in various supermarkets—both in small towns and major cities across Indonesia—and its selling price is relatively stable. Crystal guava has several advantages compared to other guava varieties, including a fresher and sweeter taste, a crunchy texture, thick flesh, and being almost seedless. It is relatively easy to cultivate, has a high harvesting frequency, and tends to bear fruit throughout the year regardless of the season. Therefore, farmers in Karanggondo Village, Tegalsari District, Banyuwangi Regency, have begun cultivating it as a monoculture crop since 2012. Considering this situation, it is deemed interesting to conduct research on the financial feasibility of a Crystal guava plantation investment project under a monoculture system per hectare in Banyuwangi Regency. The research results show that the investment project is financially “feasible.” However, if production volume and product price decrease by up to 48.96%, and variable operating costs increase by up to 79.02%, while other factors remain constant, the Crystal guava monoculture plantation investment project per hectare in Banyuwangi Regency becomes financially “unfeasible.” Among these factors, the decline in production volume and selling price are found to be relatively “more sensitive” in influencing the project’s financial feasibility.

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

This study aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

This study aims to analyze the effect of changes in interest rates, exchange rates, economic growth, and world oil prices on stock returns in the transportation and logistics sector in Indonesia during the period 2006–2024. This sector was chosen because it is highly vulnerable to fluctuations in macroeconomic factors that have a direct impact on companies' operating costs and financial performance. The method used is multiple linear regression with an annual panel data approach, using a sample of transportation and logistics companies listed on the Indonesia Stock Exchange. The independent variables include changes in interest rates, exchange rates, economic growth, and oil prices, while the dependent variable is stock returns. The results show that, partially, only changes in interest rates have a significant negative effect on stock returns. Conversely, exchange rates, economic growth, and oil prices have no statistically significant effect. Simultaneously, these four variables also show no significant effect on stock returns. This study makes a new contribution through the use of a long observation period and a focus on the transportation and logistics sector, thereby providing a deeper understanding of this sector's sensitivity to macroeconomic conditions.

Background: Traditional naval maintenance strategies rely on centralized supply chains and pre-manufactured spare parts, leading to long repair downtimes and logistical inefficiencies, particularly for vessels operating in remote maritime regions. Additive manufacturing (3D printing) offers a disruptive alternative by enabling on-demand production of spare parts, reducing dependence on external suppliers, and enhancing fleet self-sufficiency. However, material durability, operational feasibility, and cost-effectiveness remain underexplored for naval applications. Original Value: This research advances the study of AM in naval engineering, assessing its practical viability beyond theoretical potential. Unlike previous studies focusing on commercial maritime applications, this study evaluates 3D printing’s impact on naval fleet readiness, supply chain resilience, and sustainability. Objectives: The study investigates how 3D printing can optimize naval maintenance efficiency, specifically analyzing its feasibility, material performance, cost implications, and logistical advantages. Methodology: A qualitative-empirical approach was used, combining material performance testing, expert interviews, and operational case studies to evaluate mechanical durability, economic feasibility, and AM integration challenges. Results: Findings indicate that AM reduces repair downtime by 40%, lowers part procurement costs by 30–50%, and enhances supply chain resilience. However, material limitations and infrastructure readiness remain key adoption challenges. Conclusions: Hybrid AM adoption—where 3D printing supplements rather than replaces traditional manufacturing—offers the most practical near-term approach for naval fleets. Strategic investment in material research, onboard AM training, and fabrication infrastructure will enhance fleet efficiency, reduce environmental impact, and future-proof maritime maintenance strategies.

PT Pos Logistik Indonesia (POSLOG) is a company that provides integrated logistics services across various sectors. One of the main commodities delivered regularly each year is rice from Bulog, which has a significant distribution volume. At present, PT Pos Logistik Indonesia – Branch Bandung still relies on third-party (vendor) transportation services, which leads to suboptimal company revenue and creates dependency on external parties. This study aims to conduct a comparative analysis of operational cost efficiency between the use of company-owned vehicles and rented vehicles. The analytical methods applied include Vehicle Operating Costs (VOC), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP). The analysis results show that the cost of using vendor services amounts to IDR 710 per kilogram, while the cost of using company-owned vehicles is only IDR 284 per kilogram. Furthermore, the NPV value reached IDR 2,732,364,981, the IRR was 129.94%, and the Payback Period was 1 year and 9 months. Based on these findings, investing in company-owned vehicles is proven to be more efficient, economical, and feasible to improve profitability and ensure business sustainability.

Purchasing plays a role in ensuring the availability of food ingredients with good quality and efficient costs, managing risks, supporting product innovation, and increasing efficiency in the food procurement process, with such an important role the hotel industry continues to strive to improve purchasing capabilities and competencies in order to be better in the food procurement process. Purchasing together with its duties and sections must understand and know and organize food procurement activities with clearly coordinated concepts and planning patterns and satisfactory and responsive services in any situation faced by both fellow employees and hotel guests. This type of research is descriptive qualitative with a Phenomenological approach. In this study, an interview method was used with 4 informants who were purchasing officers and receiving at Padma Resort Legian. This study aims to determine the role of purchasing in supporting the need for food procurement for kitchen operations at Padma Resort Legian. From the interview results, it can be concluded that the procurement of food ingredients for kitchen operations at Padma Resort Legian, which includes processing purchase requests, selecting suppliers, giving instructions to suppliers and receiving food ingredients, has been carried out correctly and in accordance with the Standard Operating Procedures (SOP) at Padma Resort Legian. Supplier selection has also been carried out in accordance with the Standard Operating Procedures (SOP) at Padma Resort Legian, but purchasing must be more careful in selecting and determining suppliers to avoid inconsistent delivery of food ingredients in terms of time, quantity, and quality of the food ingredients.

This study aims to analyze the profitability and operational efficiency of Sube Huter credit union. Profitability is measured by the Net Profit Margin (NPM) ratio, while operational efficiency is measured using the Operating Cost to Operating Income ratio and several other indicators related to operational costs. The data utilized in this research consist of secondary data from Sube Huter's credit union financial reports for the period 2020 to 2024. The analysis was conducted employing the financial ratio method to assess the cooperative's profitability and operational efficiency. The results indicate that the cooperative's profitability falls into the unhealthy category with a consistent NPM of 2%, while operational efficiency is categorized as less healthy with a Operating Costs to Operating Income value approaching 97-98%. The primary cause of low efficiency is high operational costs, particularly employee salary expenses that are not commensurate with revenue. However, the indicator of operating costs to total receivables still demonstrates healthy performance. This study recommends the implementation of more effective cost management, financial product development, and increased transaction volume to enhance the cooperative's profitability and operational efficiency.

This community service program aims to enhance the visibility and competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Nusawungu Village through the creation of business location pins on Google Maps. The background of this initiative lies in the main challenges faced by local entrepreneurs, namely limited access to marketing channels and low digital exposure. Many businesses have been operating for years but remain difficult to find due to the absence of a clear digital identity, particularly on online maps. Therefore, this program focuses on utilizing Google Maps as an effective, low-cost, and accessible promotional medium. The program adopts the Participatory Action Research (PAR) method, emphasizing the active involvement of MSME actors in each implementation stage. The process began with mapping and collecting data on existing businesses, followed by classifying them into categories such as culinary, crafts, services, and trade. The next steps included filling in complete addresses, determining accurate coordinates, and uploading business and product photos. Verification of Google Maps profiles was then carried out to ensure that the businesses became officially accessible to the public. Furthermore, participants received guidance on adding supporting information, including operating hours, contact numbers, and social media links. The results demonstrated that all registered MSMEs successfully created active Google Maps profiles with complete information. The outcomes include increased consumer accessibility in locating businesses, recognizing available products or services, and directly contacting owners. This implementation has proven to make a significant contribution to market reach expansion and the strengthening of digital marketing strategies without requiring additional financial costs. These findings align with previous studies affirming the effectiveness of Google Maps as a promotional tool and a means of empowering MSMEs in rural areas. Moreover, this initiative opens opportunities for further development through integration with other digital platforms.

This study is motivated by the downstream Teh Walini industry’s reliance on third-party logistics (3PL) services for product distribution, which restricts the company’s control over several key aspects, including logistics costs, delivery speed, routing efficiency, and product handling quality. The primary objective of this research is to analyze and compare distribution costs between outsourced logistics and self-managed delivery, and to evaluate the potential cost efficiency of an independently operated shipping system. A descriptive comparative quantitative method is employed, incorporating movement generation analysis, distribution spread mapping, and Vehicle Operating Cost (VOC) calculations to estimate the cost implications of self-shipping. Data were obtained through company documentation and analyzed using multiple linear regression involving six major distribution points. The results reveal that shipment volume significantly influences movement generation, with Waingapu, Makassar, and Padang identified as the dominant distribution destinations. The cost comparison analysis demonstrates that self-managed delivery is more cost-effective than third-party logistics services, making it a more viable long-term option. These findings suggest that transitioning to a self-delivery system could improve cost control and logistical efficiency for the company. However, this strategy should be implemented gradually, supported by regular updates on operational cost data and proactive management of external factors that could impact distribution performance. The study concludes by recommending broader coverage and the inclusion of additional relevant variables in future research to further validate and enhance decision-making related to distribution strategies. A well-informed shift toward internal logistics could ultimately contribute to greater competitiveness and sustainability in the company’s distribution operations

Water heating systems on ships play a crucial role in supporting crew comfort and operations. However, conventional systems generally operate continuously without automatic control, resulting in energy waste and high operational costs. This situation drives the need for innovation in more efficient and environmentally friendly water heater designs. This research aims to design and implement an automated water heater temperature control system based on an ESP32 microcontroller with on/off control and the use of paraffin wax as a latent heat storage medium. This design is expected to improve energy efficiency while reducing the operational costs of water heaters on ships. The research methodology includes system design, hardware assembly, and performance testing, both static and dynamic. Testing was conducted to evaluate temperature stability and energy efficiency in system conditions with and without the use of paraffin wax. The results showed that paraffin wax improved water temperature stability while reducing the frequency of heater activation. In a 24-hour test, the system without paraffin wax recorded a heater operating time of 15 hours, consuming 8.85 kWh of electricity and costing Rp11,965.20. In contrast, the Paraffin Wax system only requires 10 hours of heater operation, consumes 5.90 kWh, and costs Rp7,976.80. This demonstrates energy savings of 2.95 kWh and a cost efficiency of up to 58%. Therefore, the ESP32-based water heater automation system and heat storage using Paraffin Wax are proven to be more energy-efficient, cost-effective, and have the potential to be an innovative and environmentally friendly solution for ship operational needs.

The production of pharmaceutical sterile products requires strict procedures to minimize the risk of microbial, particulate and pyrogen contamination that can be harmful to the user's health. The selection of the right sterilization method is the key to achieving the desired stability of the final product. Filtration sterilization is one of the oldest methods used for pharmaceutical sterile products. There are two types of feed flow in the method, namely through flow filtration and tangential flow filtration. This review article is prepared through literature search and download of national or international journals with inclusion or exclusion criteria that have been set. Literature sources are accessed online from various sites such as Google Scholar and Pubmed in the range of 2014-2024. The keywords used for journal searches are sterilization, through flow filtration, and tangential flow filtration. This review article reviews and compares the two methods to understand the differences, mechanism of action, and research objectives based on the review article on membrane filtration sterilization. This review aims to provide a better insight into the advantages and disadvantages of each membrane filtration sterilization method, as well as guidance in choosing the appropriate method based on the characteristics of the product to be sterilized. The results showed that through flow filtration is more commonly used in small volume and batch processes because of its simple design, but has limitations in reducing membrane fouling. In contrast, tangential flow filtration allows for continuous processing of larger volumes, with the advantage of minimizing particle build-up on the membrane surface, thus extending membrane life. The choice of method is also influenced by factors such as particle size, viscosity of the solution, sensitivity to heat, as well as operating costs. An in-depth understanding of the Working Principle and application of each method is essential for the pharmaceutical industry to ensure the quality, safety and efficiency of the production process. Thus, this review is expected to be a reference for researchers and practitioners in determining the optimal filtration sterilization strategy according to product needs.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.