SciRepID - Scientific Publication Search

Publication Search

50,562 articles from 425 journals · 1,447 citations tracked

Showing 1-20 of 102

Analytics

Rabbani Gadhah Kun Atha; Putri Salwa Zanjambila; Tiara Levana; Ahmad Fauzi Inu Kertopati; Nisrina Hamidah +10 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Chili pepper (Capsicum annuum L.) is recognized as one of the horticultural commodities with significant economic value and an important contribution to food security in Indonesia. However, conventional cultivation practices still face various challenges, including limited land availability, climate uncertainty, and disturbances from plant pests and diseases. These conditions highlight the need for the implementation of innovative technologies to improve production efficiency while maintaining yield stability. One approach that has been increasingly developed is the hydroponic system, a cultivation technique that does not rely on soil as a growing medium but instead utilizes nutrient solutions as the primary source of essential elements. This article aims to examine various aspects of hydroponic chili cultivation, including the roles and benefits of the plant, different types of hydroponic systems, abiotic and biotic stress factors, and cultivation management strategies. Based on the review conducted, hydroponic systems, when supported by optimal nutrient management and environmental conditions, are capable of enhancing both the yield and quality of chili plants. Therefore, the development of hydroponic-based chili cultivation is considered to have promising prospects as a solution to support sustainable agriculture in the future.

Mochamad Irfan; Elok Cahyaning Pratiwi; Fajar Purwanto; Trijadi Herdajanto; Risa Amalia Muzrifah

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

Akintola David Abiodun; Kalilu, Razaq Olatunde Rom

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The emergence of Large-Format Printing (LFP) technology has transformed global visual communication by enabling the production of large-scale, high-quality printed materials, significantly influencing Nigeria’s graphic design industry. This study aims to examine the impact of LFP on graphic design practice (GDP) in 21st-century Nigeria and propose strategies for sustainable development while addressing emerging challenges. A mixed-method approach was employed, with a primary qualitative focus through interviews and participant observation, supported by quantitative data collected using a Likert-scale questionnaire to assess designers’ perceptions of LFP’s influence. The findings reveal a dual impact. On the positive side, LFP has enhanced design scale, print quality, creative flexibility, and production efficiency, effectively overcoming the limitations of earlier methods such as letterpress printing, manual clamp offset printing, and hand-painted signboards. However, several challenges persist, including the oversaturation of practitioners, increased design piracy, and issues of color inconsistency, which undermine quality outcomes. These challenges highlight gaps in professional standards and regulation within the industry. The study concludes that while LFP has driven innovation and growth in Nigeria’s graphic design sector, its optimal benefits are constrained by the proliferation of unaccredited freelance designers. Therefore, the study recommends the implementation of targeted training programs and stricter professional accreditation systems through relevant regulatory bodies to ensure sustainable development and maximize the transformative potential of LFP technology.

Rodiatul Adawiyah; Muhammad Suwignyo Prayogo; Vivi Maratus Sholihah; Siti Waaqi’ah Khofidhotur Rofiah

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to critically analyze bioethanol production from water hyacinth (Eichhornia crassipes) based on previous research findings and to develop a project-based learning design for SMA/SMK students. This study employs a qualitative approach using a literature review method by analyzing relevant scientific articles published in the last five years. Data were collected through documentation and analyzed using descriptive qualitative techniques, including data reduction, data display, and conclusion drawing. The findings indicate that bioethanol production efficiency is strongly influenced by pretreatment methods, fermentation conditions, and process control, with yields generally categorized as low to moderate. Previous studies also reveal that project-based learning significantly enhances students’ conceptual understanding and critical thinking skills. Based on the synthesis of these findings, this study proposes a structured project-based learning design that integrates bioethanol production as a contextual learning medium. The implications of this study emphasize the importance of aligning technical feasibility, educational objectives, and sustainability principles in developing science-based learning projects in secondary education.

Achmad Rifai; Dian Priastiwi; Syofia Sofatunisa Ramdayani; Sari Sari; Yozar Putra Jaya

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Strengthening the capacity of micro, small, and medium enterprises (MSMEs) is a strategic effort to enhance business competitiveness and sustainability, particularly within the Pamulang MSME Friends (SUP) community. This community service activity aims to improve MSMEs’ financial management capabilities and increase production efficiency through the development of a joint production house. The main challenges faced by partners include limited financial literacy, the absence of systematic financial transaction records, and inadequate production facilities. The implementation of the program was carried out through training activities, mentoring in the use of the APIK financial recording application, and facilitation in designing a collaborative production house model. The results indicate an improvement in MSMEs’ understanding of financial management, including the ability to record transactions systematically, separate business and personal finances, and calculate production costs more accurately. Furthermore, the establishment of a joint production house contributes to greater cost efficiency, increased production capacity, improved product quality, and stronger collaboration among MSME actors. Therefore, this activity contributes to creating a more structured, efficient, and sustainable MSME ecosystem that supports long-term business development.

Sasongko Fiqri Wahyu Illahi; Bekti Nugrahadi; Anita Oktaviana Trisna Devi

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The development of MSMEs in the traditional food sector requires business actors to increase production capacity. MSME Gethuk Lindri Niki Eco plans to build a larger facility to meet increasing demand. However, the layout planning is still based on rough drawings and experience, which can lead to inefficient material movement. This study aims to provide an overview of recommendations for a more efficient production facility layout using the CRAFT method. The research method involves collecting data on production processes, departmental areas, and material movement frequency. Moreover, an Activity Relationship Chart (ARC) is compiled to identify the close relationships among departments. The results of the analysis are visualized with a Block Plan. Furthermore, the layout is optimized using the CRAFT method. The results show that the recommended layout reduces the total material movement distance from 60.96 meters to 58.19 meters or a reduction of 4.53%. In addition, material handling costs also decreased from Rp. 780.64 to Rp. 766.19 or a savings of 1.85%. Thus, the application of the CRAFT method resulted in a more efficient production layout at the Gethuk Lindri Niki Eco MSME.

Faatikhah Kusuma Wardhani; Yunita Primasanti

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze the workload of sewing operators within a single production line and to equalize the workload using the line balancing method at PT. Pan Brothers. The garment industry requires high production efficiency; therefore, balanced workload distribution among operators is necessary to ensure optimal production processes. This research used an observational approach with data collection through direct observation of the sewing process, literature study, and documentation of production data. The research population consisted of 36 operators on the observed production line, analyzed through time study activities. The analyzed data included cycle time, takt time, and work processes at each workstation. The results showed that several processes had cycle times exceeding the takt time, specifically in processes number 2, 5, 6, 12, 17, 23, and 26, which caused bottlenecks and workload imbalance among operators. The calculation results indicated that the actual process time reached 520 seconds per product, while the ideal time based on takt time was 287 seconds per product, resulting in a time difference of 233 seconds or about 44% longer than the standard time. The implementation of the line balancing method was carried out by redistributing work elements from processes with high workloads to processes with remaining work capacity. The improvement results showed that the workload among operators became more balanced, the production process became more efficient, and the potential for bottlenecks could be minimized, enabling the company to achieve its production targets.

Noval Khoeri Hidayah; Nova Irawan; Mu’jiyah Yuli Isnaini; Wanda Haura Salsabiella; Ailsa Rahmadita Yusuf +5 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Vegetables are an important horticultural commodity in fulfilling community nutritional needs; however, their consumption level in Indonesia remains relatively low, necessitating efforts to increase production. Spinach (Amaranthus sp.) is a promising vegetable due to its short growth cycle, ease of cultivation, and high nutritional value. Limited agricultural land, particularly in urban areas, poses a major constraint to conventional cultivation, thereby encouraging the adoption of alternative technologies such as hydroponics. The hydroponic system, especially the Nutrient Film Technique (NFT), offers efficient use of land and water while enabling better control of plant growth. This review aims to identify hydroponic cultivation techniques for spinach in greenhouse conditions and to analyze factors influencing its success, including nutrient concentration, growing media, pH, temperature, and light intensity. The findings indicate that optimal nutrient concentration ranges from 410–900 ppm, supported by proper environmental and pH management to enhance vegetative growth. The implementation of the NFT system improves production efficiency, resulting in more uniform, cleaner, and higher-quality yields. Nevertheless, challenges remain, including nutrient management, environmental fluctuations, and pest and disease risks. Therefore, proper and sustainable system management is essential to ensure successful hydroponic spinach cultivation.

Asep Munir Hidayat; Susi Resiana

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Community service at the Visi Iy Nike production unit was carried out using a descriptive qualitative and participatory approach to understand real conditions and challenges in the field. The activities began with direct observation of the production process to map workflows, identify operational obstacles, and evaluate the efficiency of resources, including labor, machinery, and production time. In addition, in-depth interviews and group discussions were conducted to collect information regarding production constraints and strategies applied by the operators. The data were analyzed descriptively to identify gaps between production targets and actual outcomes. Based on these findings, several interventions were implemented, including operator skill training, assistance in production planning, and the application of simple lean manufacturing principles to reduce waste and improve efficiency. The results showed that the average production efficiency reached 77%, supported by skilled operators, adequate raw materials, and flexible management practices. Routine documentation and systematic recording of production targets also contributed to better monitoring, evaluation, and faster decision-making processes.

Viki Uswatul Khoridah; Anita Oktaviana Trisna Devi; Erna Indrianingsih

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

SMEs play an important role in Indonesia's economy, one of which is the woodcraft industry that has great potential for export. Putra Mandiri Woodcraft (PMW) faces sales instability, ranging from 30% to 145.48% of the set target, which affects production efficiency. This study aims to formulate an effective marketing strategy to increase sales volume and business competitiveness. The methods used in this study include the IFE and EFE Matrix analysis to identify internal and external factors affecting the company, SWOT analysis to formulate various strategies, and QSPM to determine strategy priorities based on the Total Attractiveness Score (TAS) value. The analysis results show that Putra Mandiri Woodcraft has an IFE score of 2.70 and an EFE score of 2.80, indicating that the company's internal condition is quite strong, although the response to external factors is still moderate. The company's main strengths lie in product quality and consumer trust, while its weaknesses are the lack of innovation in product design. Based on the SWOT analysis results, eight potential strategies were found, and the QSPM shows that expansion through a marketplace based on product quality and more varied designs is the main priority with a TAS value of 6.16.

Anisha Dian Iswahyuni

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Corn is a strategic agricultural commodity that contributes significantly to food security and economic development. Cilacap Regency, particularly Jeruklegi District, has considerable potential for corn production. However, the Wanasri Women Farmers Group (KWT) in Jeruklegi Wetan Village has not yet optimized corn utilization due to production and marketing constraints, resulting in limited value addition.This study aims to analyze the value added and production process efficiency of corn wonton chips as a healthy processed product to support the economic independence of women farmers. The study applies the Hayami value-added method and descriptive analysis to assess production efficiency. The findings show that processing 1 kg of corn into 15 packages of corn wonton chips generates an added value of IDR 98,500, with a value-added ratio of 54.72% and a profit rate of 49.16%. These results indicate that corn processing provides substantial economic benefits and is financially feasible. Improving production efficiency and cost control can further enhance profitability and sustainability. Overall, value-added processing of local corn has strong potential to increase income and strengthen the economic resilience of women farmers’ groups.

Anisha Dian Iswahyuni

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Corn is a strategic agricultural commodity that contributes significantly to food security and economic development. Cilacap Regency, particularly Jeruklegi District, has considerable potential for corn production. However, the Wanasri Women Farmers Group (KWT) in Jeruklegi Wetan Village has not yet optimized corn utilization due to production and marketing constraints, resulting in limited value addition.This study aims to analyze the value added and production process efficiency of corn wonton chips as a healthy processed product to support the economic independence of women farmers. The study applies the Hayami value-added method and descriptive analysis to assess production efficiency. The findings show that processing 1 kg of corn into 15 packages of corn wonton chips generates an added value of IDR 98,500, with a value-added ratio of 54.72% and a profit rate of 49.16%. These results indicate that corn processing provides substantial economic benefits and is financially feasible. Improving production efficiency and cost control can further enhance profitability and sustainability. Overall, value-added processing of local corn has strong potential to increase income and strengthen the economic resilience of women farmers’ groups.

Isnaeni Zahrotun Maulidiyah

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The shoe manufacturing industry demands a planned, integrated, and consistent production system in maintaining product quality. One of the crucial stages is the gluing process between the outsole (rubber) and the midsole (phylon), which determines the adhesive strength, comfort, and durability of the shoe. This study aims to analyze the implementation of internship activities in a series of gluing processes in the Stockfit Department of PT X. The research method uses a qualitative descriptive approach with data collection techniques through direct observation, involvement in production activities, and systematic field recording during the internship period. The analysis was carried out by linking the field findings with the operations management theory of Heizer and Render, the Crosby concept of quality management, and the principles of continuous improvement from Deming and Imai. The results of the study show that the gluing process has been systematically arranged, starting from material adjustment, primary application, the use of two types of glue, the rubber cutting process, to the final pasting. However, problems were found such as dependency between processes, inconsistency in glue thickness, as well as the influence of machine conditions and operator skills. These problems have the potential to reduce production efficiency and the quality of the final product. Therefore, it is necessary to strengthen process control and apply the principle of continuous improvement to improve overall production performance.

Ahmad Faidlon; Heru Saputro; Ariyanto Ariyanto; Boedi Lofian; Muhammad Nurul Latif +1 more

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

The selection of this research topic is based on the important role of packing machines in the noodle production process. As consumer demand continues to increase and industrial competition becomes more intense, optimizing production efficiency is a critical requirement for manufacturing companies. This study focuses on the Tokiwa W500 Packing Machine used at PT. Indofood CBP Sukses Makmur, Noodle Division, Semarang. The research method involves a comprehensive review of the machine control system to evaluate its operational performance. Data collection was conducted through direct observation, structured interviews with machine operators, and relevant literature review. The review emphasizes system performance, operational efficiency, and the level of automation, while identifying potential areas for improvement. The results indicate that the Tokiwa W500 Packing Machine operates in a stable and consistent manner during the noodle packaging process. However, opportunities were identified to enhance the automation system in order to improve production efficiency and reduce the risk of human error. This study is expected to contribute to the development of more effective and optimized control systems for industrial packing machines.

Dandy Danudra Djayapermana; Kanesya Latifa Zahra; Robbi Rahman Firdaus; Ira Murwenie

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

This study examines the price elasticity of fresh cow’s milk on the demand for raw materials at Anisa Yoghurt Company using a demand theory approach. Milk is the main input in yoghurt production, making price fluctuations potentially influential on production decisions. The objective of this research is to analyze the responsiveness of raw milk demand to price changes and to identify the elasticity characteristics of milk demand in a small-scale food processing business. This study employs a quantitative case study method using primary data collected through weekly observations of milk prices and quantities purchased over a three-month period, from September to November. The analysis applies the midpoint elasticity formula to measure price elasticity of demand. The findings indicate that the demand for raw milk is consistently inelastic across the observed periods, as shown by elasticity values with absolute magnitudes less than one. Both price decreases and increases result in relatively small changes in the quantity demanded, indicating low sensitivity of demand to price fluctuations. These results suggest that raw milk is an essential production input, and purchasing decisions are driven more by production needs than by short-term price changes. The study implies that yoghurt producers should prioritize supply stability and production efficiency rather than adjusting purchase volumes in response to minor price changes. This research contributes empirical evidence on demand elasticity in dairy-based agro-industries, particularly at the small enterprise level.

Adel Febram S.; Muhammad Yasin

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

The shift in economic structure from a reliance on traditional agriculture to modern industrialization has yielded various competitive advantages for a region. The presence of leading sectors at the local level is a strong indicator of increased added value and high productivity, fueled by a healthy competitive climate among business actors. This phenomenon is closely related to the characteristics of the industrial sector, which possesses very strong forward and backward linkages, making it a primary driver of national economic growth. Progress in the manufacturing sector is not merely a measure of economic success but also serves as a driver of fiscal stability through massive employment absorption and increased foreign exchange earnings. Industrial growth is considered highly strategic because it holds significant potential for future expansion through technological innovation and production efficiency. This condition makes industrial cluster development an instrument for driving sustainable economic growth in Indonesia, while simultaneously strengthening the competitiveness of local products in the global market through the integration of a more organized production system.

Haidar Alia Fika Rahma; Ach. Muhib Zainuri

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Post-harvest handling of chili in Indonesia is still largely done manually, requiring a relatively long processing time and producing products with a non-uniform level of fineness. This condition impacts low production efficiency and the quality of processed chili. Therefore, the application of appropriate technology in the form of a chili flour machine is needed to increase production capacity and consistency. This study aims to analyze the effect of the number of blades and mesh size on the production capacity of a disk mill type FFC 15 chili flour machine. The research method used was an experiment with a factorial design, involving two variations in the number of blades, namely three and four blades, and three variations in mesh size, namely 0.5 mm, 1 mm, and 3 mm. Each treatment combination was carried out three times. The results showed that the number of blades and mesh size had a significant effect on the machine's production capacity. The best treatment combination was obtained by using four blades with a mesh size of 3 mm, which resulted in a production capacity of 6.84 kg/hour and a Composite Desirability value of 0.983. These results indicate that proper arrangement of machine components can increase the efficiency of post-harvest chili processing.  

Erwan Aristyanto; Edi, Agus Sarwo

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to formulate a model for the Strategy to Enhance Competitiveness and Sustainability of SMEs in Supporting Independence in East Java. The research method is descriptive qualitative. Data collection techniques include observation, interviews, and documentation. Data analysis techniques use 1) Data reduction, 2) Data display, 3) Data triangulation, 4) Data verification. The informant determination technique uses indepth interviews with key informants such as SME actors, relevant agency officials, representatives from East Java's SME Banks, and academics. The results of data analysis and literature review indicate that the Strategy to Enhance Competitiveness of SMEs in East Java focuses on the adoption of digital marketing (utilization of social media, marketplaces, and e-commerce), product and process innovation (development of unique and quality products, production efficiency), as well as strengthening partnerships and collaborations with various parties (government, financial institutions, large companies) to expand market access and resources. The strategy for enhancing the sustainability of MSMEs in East Java heavily relies on prudent financial management practices (cash flow management, access to affordable financing such as Prokesra and Dagulir), compliance with legal and certification requirements (PIRT, halal, BPOM), as well as the potential implementation of circular economy concepts for resource efficiency and waste reduction. The strategy supporting the independence of MSMEs in East Java focuses on a comprehensive empowerment program, including entrepreneurship training and intensive mentoring for capacity building, ease of access to capital, and facilitation of business matching and exhibitions/bazaars for network and market expansion. The active role of the government and supporting institutions is crucial in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence of SMEs is synergistic and mutually reinforcing. Increasing competitiveness directly contributes to economic sustainability. Sustainability creates stability that allows SMEs to continue innovating and enhancing their competitiveness. Meanwhile, independence empowers SMEs to be proactive in achieving competitiveness and sustainability, with the ability to make strategic decisions and adapt to changes. Overall, SMEs in East Java have great potential to continue growing and contributing to the economy. However, sustained support through appropriate policies, relevant empowerment programs, and facilitation of access to essential resources will be key to realizing SMEs that are not only competitive and sustainable but also fully independent.

Yogiek Indra Kurniawan; Krisna Widi Nugraha; Rosyid Ridlo Al-Hakim; Erick Fernando; Rian Ardianto +2 more

Background: The development of modern manufacturing systems requires production scheduling strategies that not only improve productivity but also optimize energy utilization. Multi-machine production systems with job-shop configurations exhibit high complexity due to dynamic interactions between machines, job queues, and varying processing times, making conventional scheduling methods less effective in handling changing operational conditions. Objective: This study aims to develop and evaluate a reinforcement learning based production scheduling approach to improve production efficiency while reducing energy consumption in multi-machine manufacturing systems. Methods: This research employs a job-shop based multi-machine production simulation model as the experimental environment. The scheduling problem is formulated as a Markov Decision Process, enabling the implementation of reinforcement learning algorithms, namely Q-learning and Deep Q-Network, to learn optimal scheduling policies through interaction with the simulation environment. Energy consumption parameters are incorporated into the reward function so that the learning agent can consider energy efficiency in the scheduling decision-making process. System performance is evaluated using three main metrics, namely energy consumption, throughput, and makespan. Results: The experimental results show that the reinforcement learning based scheduling approach achieves better performance compared to conventional scheduling methods, resulting in lower energy consumption, higher job completion rates, and shorter production completion times within the multi-machine manufacturing system.

Mulyani Mulyani; Siti Titta Partini; Nurul Azizah; Wendy Muliadi

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes