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Analytics

Ni Ketut Ayu Ulan Sari; Wayan Suryathi; I Nyoman Hendra Laksmana

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

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

Dina Margareta; Yuli Nurhayati; Arisky Andrinaldo

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.

Dea Devira Veronika; Muslimin Muslimin

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

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

Grace Yulianti; Sigit Pramono Hadi

Corporate insolvency regimes have long been designed around efficiency, creditor recovery, and procedural certainty, frequently marginalizing the human, social, and distributive consequences of corporate failure. This qualitative literature review seeks to reconceptualize insolvency as a multidimensional institutional process by integrating the principles of humanity, resilience, and equity, with the objective of developing fairness metrics for more inclusive insolvency systems. Drawing on interdisciplinary scholarship from insolvency law, corporate governance, economic sociology, and normative political theory, this study systematically synthesizes peer reviewed literature published between 2000 and 2024 using a structured qualitative thematic analysis. The review identifies three interrelated dimensions shaping inclusive insolvency outcomes. First, humanity-oriented approaches emphasize stakeholder vulnerability, dignity preservation, and procedural justice, particularly for employees, involuntary creditors, small suppliers, and local communities affected by corporate collapse. Second, resilience based perspectives frame insolvency not merely as an endpoint of failure but as an adaptive governance mechanism that enables organizational recovery, institutional learning, and broader systemic stability. Third, equity focused frameworks highlight the importance of proportional and context sensitive loss allocation, stakeholder participation, and intertemporal fairness in distributing the economic and social costs of insolvency. By integrating these dimensions, the study develops a conceptual framework of fairness metrics that extends beyond traditional efficiency-driven indicators, offering normative and analytical tools for evaluating insolvency systems in a more holistic manner. The findings contribute to insolvency scholarship by bridging fragmented theoretical strands and advancing a human-centered and resilience oriented understanding of corporate failure. The review further suggests that insolvency regimes embedding humanity, resilience, and equity are more likely to enhance institutional legitimacy, stakeholder trust, and long term economic sustainability, thereby providing a robust foundation for future empirical research and policy reform.

Acivrida Mega Charisma; Yohanes Ardian Kapri Negara; Farida Anwari; Amellya Octifani

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

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

Maria Gustiana Wanda; Yonitha Regi; Fransiska Nona Fani; Maria Noni

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The furniture industry is a strategic sector in the regional economy, including in Sikka Regency, East Nusa Tenggara, where the JeparaWaidoko furniture business owned by Mr. Agus Komarudin has been operating since 2010. In running its business, Mebel JeparaWaidoko faces various operational risks that have the potential to disrupt production continuity, employee safety, and financial stability. This study aims to comprehensively analyze the risk management process at this business, including risk identification, risk analysis and assessment, evaluation and prioritization, and implementation and monitoring of risk controls. The method used was descriptive qualitative, using in-depth interviews with the business owner and field observations. The study identified three main risks: the risk of flooding, the risk of workplace accidents due to the use of production machinery, and the risk of rising raw material prices. All three are categorized as high-priority risks requiring planned and systematic management. These findings indicate that risk management practices at Mebel JeparaWaidoko remain informal and intuitive, despite the implementation of simple control measures. This study recommends formalizing an ISO 31000-based risk management system, improving occupational health and safety programs, and diversifying raw material suppliers as medium-term strategic steps

Cicilia Ayu Wulandari Nuwa; Carol Fabianus; Stefrian Claudio; Albertus Karles; Yeremias Gewar

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Micro and small businesses such as grocery kiosks face various operational risks that can threaten business sustainability; however, most business owners have not yet implemented systematic risk management practices. This study aims to analyze the risk management process at Kios Pelita Harapan, a small business established in September 2023 in Maumere, using a qualitative approach through direct interviews with the business owner. The findings reveal that the risk management process at this kiosk encompasses four stages: risk identification, risk analysis and assessment, risk evaluation and prioritization, and implementation and monitoring. The primary risks identified include stockouts of fast-moving goods, product damage due to short expiry periods, fire hazards, power outages, and theft. The owner addresses these risks through daily stock checking, inventory recording, monitoring customer purchasing patterns, and coordinating with suppliers during emergencies. The application of a simple yet structured risk management approach has been proven effective in stabilizing revenue and maintaining customer trust. This study provides practical implications for kiosk business owners in implementing effective risk management despite limited resources.

Khoirun Nisa; Musthafa Kamil

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

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

Sri Hartanti; Muflikhul Amin

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Donorojo Village, Pacitan Regency, East Java, has significant agricultural potential, particularly in spice commodities. However, the utilization of spices by local farmers remains limited to the sale of raw materials in traditional markets at relatively low prices and with restricted market reach. In fact, spices have high economic value and strong potential to be developed into value-added products, such as herbal beverages. This community service activity aimed to enhance the knowledge and skills of the PKK women’s group in Donorojo Village in processing spice-based “biofarmaka” as an effort to empower the local economy and strengthen the spice value chain. The methods employed included lectures, demonstrations, and hands-on practice, conducted over five days at the Donorojo Village Hall and involving 20 participants. The products generated from this activity included “jahe gajah beverage”, “instan jahe merah”, “instan beras kencur”, and “instan kunir asem”. The results indicated an improvement in participants  understanding of the health benefits of spices, hygienic processing stages, and their ability to produce instant herbal beverage products. Furthermore, this activity has the potential to strengthen linkages between spice farmers as raw material suppliers and the PKK group as processing actors. The development of spice-based “biofarmaka” provides economic value addition, expands market opportunities, and encourages the growth of rural entrepreneurship. Therefore, spice-based “biofarmaka” processing training can serve as a strategy for rural agro-industry development that supports the improvement of economic stability in Donorojo Village.

Martono Martono

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

Stock monitoring is a critical phase that must be performed regularly to maintain the accuracy and efficiency of inventory management. Continuous monitoring ensures that all items remain under proper oversight, thereby making stock management processes simpler, more controlled, and highly accurate. PT XYZ operates in the general contracting sector and provides a range of services, including land transportation, crude oil rental, heavy equipment and light vehicle rental, material supply, and well maintenance services. At present, stock monitoring at PT XYZ still relies on a general-purpose application designed solely for numerical calculations. This approach leads to several limitations in the current system, most notably the lack of a login feature and the requirement to recreate reports using a separate application. Based on these problems, this research aims to design a prototype of a stock monitoring information system at PT XYZ. The system is developed using the waterfall development model and documented using use case diagrams. The main output of this study is a prototype information system that allows users to change their own password, perform CRUD operations on data entities including users, items, categories, brands, units, vehicles, suppliers, incoming goods, and outgoing goods, generate various reports related to inventory/stock at PT XYZ.

Ihsan Ahda Tanjung; Aditya Rinaldy; Nurul Wahyuni

Journal of Maritime Studies and Management 2026 Politeknik Pelayaran Sulawesi Utara

This research explores maritime supply chain resilience challenges in the ASEAN region, examining stakeholder perspectives on pandemic-related disruptions and strategic recovery models. Employing qualitative-dominant mixed methods, the study gathered insights through Focus Group Discussions, interviews, and surveys with thirty-eight participants comprising maritime students, lecturers, and veteran practitioners at Sekolah Tinggi Ilmu Pelayaran Jakarta. Thematic analysis revealed severe pandemic disruptions (mean severity: 4.26/5.0) with moderate recovery effectiveness (mean: 3.31/5.0), producing significant resilience gaps particularly in container equipment availability (gap: 1.9) and labor continuity (gap: 1.2). Supply chain visibility and real-time information sharing emerged as highest resilience priorities (24%), followed by workforce flexibility (21%) and supplier diversification (18%). Findings demonstrate that pandemic experiences fundamentally challenged efficiency-oriented supply chain paradigms, with 94% of stakeholders affirming that future strategies must integrate resilience as co-equal priority alongside cost optimization. The research emphasizes maritime education institutions' critical role in resilience-building through curriculum transformation, competency development, and collaborative partnerships preparing future professionals for disruption-prone supply chain environments.

Resya Dwi Marselina; Muhammad Fakhri Fakhrurozi; Muhammad Syahrul Pratama; Muhammad Vierman Subarkah; Rendy Tommy Fauzan

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

This study aims to analyze the implementation of business networks in improving operational efficiency in small and medium-sized enterprises (SMEs) operating in the outdoor equipment sector. Increasing public interest in outdoor activities has intensified competition among SMEs, requiring them to develop effective collaboration strategies to maintain operational sustainability. This research employs a qualitative descriptive approach with a single case study design conducted at Misala Gear Outdoor, an SME engaged in outdoor equipment rental and sales in Ciwidey, Bandung Regency. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed using descriptive qualitative techniques. The results indicate that the implementation of business networks involving supplier partnerships, outdoor communities, tourism agents, and digital platforms contributes significantly to improving operational efficiency, particularly in inventory management, service delivery, and market reach. Moreover, business networks enable cost control, resource optimization, and service differentiation, which strengthen the enterprise’s competitive position. This study highlights the strategic role of business networks as an operational efficiency driver for SMEs in the outdoor industry and provides practical implications for SME managers in developing collaborative business strategies.

Manda Carissa; Wisnu Yuwono

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This internship program was carried out at PT Sunningdale Tech Batam with a focus on assisting and analyzing the material procurement process from both local and international suppliers, which has been affected by various challenges such as resin import quota regulations, slow customs clearance processes, and external disruptions including extreme weather and geopolitical conflicts. Through direct observation, interviews, and the collection of procurement administrative documents, this activity successfully mapped the entire procurement flow and identified key obstacles that cause material delays. The output produced is an official procurement flowchart that was then implemented across three departments, demonstrating improved process effectiveness through reduced lead time for local materials from 7–9 days to 6–8 days and for imported materials from 21–25 days to 18–22 days, along with fewer documentation errors and increased staff understanding of procedural workflows. Overall, this internship activity provides a significant contribution to the company by enhancing procurement efficiency, strengthening cross-departmental coordination, and improving supply chain resilience against external risks.

Sutono Sutono; Rizaldy Ardiansyah

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Dropshipping is essentially a buying and selling process between a seller and a buyer using the internet. Dropshipping is a product sale that allows dropshippers to sell goods to customers using photos from suppliers or stores and then sell them to customers at a price determined by the dropshipper. The questions to be answered through this research are: a) How does the buying and selling process work using a dropship system? b) How does the buying and selling process work using a dropship system from a sharia economic perspective. The method used in this research includes descriptive research with a qualitative approach. The data used are primary and secondary data obtained from verses of the Qur'an and the Hadith, books and journals, articles, and mass media, both print and electronic, related to the focus of the problem being studied in this research. The data analysis technique used in this research is the Miles and Huberman analysis model, using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Samsarah contract is a solution to dropship transactions. The original law is permissible or permissible if carried out in accordance with Islamic provisions.

Rahma Diffa, Rafi Alif; Dalimunthe, Ruri Ashari; Sudarmin, Sudarmin

Dinamik 2026 Universitas Stikubank

Business ventures are activities carried out by individuals or organizations involving the production, sale, purchase, or exchange of goods and services, with the aim of generating profit. A basic necessities store (commonly known as a “sembako” store in Indonesia) sells daily staple needs, especially the nine essential commodities (sembako), which include items such as rice, sugar, cooking oil, eggs, salt, and other key food ingredients. UD. Putri 2, located in Dusun 1A, Sumber Harapan Village (21261), Tinggi Raja Subdistrict, Asahan Regency, was established in 2018 and has since become an essential part of the local community. This has required UD. Putri 2 to constantly monitor their stock inventory. However, the company still faces inefficiencies in managing sales data processing, which often leads to inventory shortages. When the supply of goods is insufficient to meet customer demand, customers may turn to other stores. If this occurs repeatedly, the store risks losing profit due to the unavailability of goods. Supply Chain Management (SCM) refers to the integrated processes and production activities starting from the acquisition of raw materials from suppliers, the value-adding processes that turn raw materials into finished products, the inventory storage process, and the distribution of finished goods to retailers and consumers. The implementation of SCM can optimize inventory management of staple goods, minimize inventory costs, and improve supply chain efficiency at UD. Putri 2.

Zainarti , Zainarti; Arrummaisyah , Arrummaisyah; Azra Adelia Angkat; Dahler Efendi Hasibuan; Dafa Ihktibar Dabutar

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the implementation of halal and thayyib principles in culinary products produced by the MSME Rumah Makan Putra Buana. The halal and thayyib principles serve as essential standards in the culinary industry, particularly for small businesses seeking to ensure the safety, hygiene, and halal authenticity of the products served to consumers. This research employed a qualitative descriptive approach, with data collected through observation, in-depth interviews with employees, and documentation. The findings indicate that raw materials are procured from trusted distributors, selected based on freshness, quality, and halal assurance, and supported by regular suppliers chosen for their reliability and consistent quality. Raw material inspection is carried out upon delivery, and strict hygiene standards are enforced in the kitchen, including proper cleaning of utensils, maintaining a sanitary cooking environment, and ensuring employee hygiene. Storage procedures follow proper categorization, such as using freezers for perishable items and dry conditions for non-perishable ingredients. Routine evaluations are conducted to maintain product quality and production consistency. The study concludes that Rumah Makan Putra Buana has effectively implemented halal and thayyib principles, although challenges remain, such as fluctuating ingredient prices and inconsistent raw material quality.

Julita, Rizka; Helmiah, Fauriatun; Sudarmin, Sudarmin

Dinamik 2026 Universitas Stikubank

Business is an economic activity carried out by individuals or organizations to produce and sell goods or services with the aim of making a profit. The NSH Group Store is a business that sells carpets, pillows, bolsters, and dolls located in the Sei Dadap I/II Plantation, Sei Dadap District, Asahan Regency, North Sumatra 21225. The NSH Group Store was established in 2016 and is owned by Mrs. Siti Komariah Siregar. Among the challenges faced by the NSH Group Store owner are irregular stock procurement. Sales transaction processes still use conventional methods, reducing efficiency and time effectiveness, and potentially leading to data errors. Supply Chain Management is a series of approaches used to efficiently integrate suppliers so that goods can be distributed in the right quantities, locations, and at the right time, with the aim of minimizing overall system costs. A bolster pillow is a pillow that can function as both a pillow and a bolster. Bolster pillows are oval and long, so they can be hugged while sleeping. The benefits of a bolster pillow include maintaining a proper sleeping position, reducing pressure on joints, helping reduce aches, improving sleep quality, and improving overall health. Therefore, by implementing Supply Chain Management (SCM), data processing will be faster and more accurate.

Oktami, Yuga; Sulistiani, Heni

Dinamik 2026 Universitas Stikubank

Selecting the right supplier is a critical aspect of supply chain management, especially in a retail business like Parfume Corner, which relies on product quality, availability, and on-time delivery. This study aims to implement the VIKOR (VlseKriterijumska Optimizacija I Kompromisno Resenje) method as a multi-criteria decision-making approach to determine the best perfume supplier. The VIKOR method was chosen because of its ability to handle conflicts between criteria and produce optimal compromise solutions. The evaluation criteria used include product quality, price, on-time delivery, after-sales service, and flexibility in negotiations. Data were collected from five potential suppliers through observation, interviews, and historical transaction documents. The analysis results showed that one supplier obtained the lowest VIKOR index score, thus being determined as the best compromise solution. The implementation of the VIKOR method proved effective in providing objective and transparent recommendations, which can support Parfume Corner's strategic decisions in building long-term partnerships with reliable suppliers. This approach can also be adapted by similar businesses to improve procurement efficiency and quality. The test results obtained were that in the expert test a Good value was obtained, namely 80%, while in the system test a Very Good conclusion was obtained, namely 100%.

Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop.