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Theresia Imelda Nelly Sianipar; Muhammad Ihsan Noviansyah; Viona Priskila Naftali Manurung; Saniyyah ‘Ulyaa; Namira Farahdiva +1 more

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

This study aims to analyze the effect of the Bank Indonesia interest rate on the Indonesian rupiah exchange rate against the United States dollar during the 2021–2026 period. A quantitative approach was employed using monthly time-series data obtained from official sources. The analysis was conducted using multiple linear regression with the assistance of EViews software. The dependent variable in this study was the rupiah exchange rate against the US dollar, while the independent variables included the Bank Indonesia interest rate, inflation, money supply (M2), and the Federal Reserve interest rate (Fed Rate). Prior to regression estimation, all data were tested for stationarity using the Augmented Dickey-Fuller (ADF) test to ensure compliance with time-series analysis requirements. Furthermore, the model was evaluated through classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation tests, to verify the validity and reliability of the estimation results. The findings reveal that the Bank Indonesia interest rate has a significant effect on the rupiah exchange rate, with a probability value of 0.0223. This result indicates that changes in the domestic interest rate can influence movements in the rupiah exchange rate against the US dollar. In contrast, inflation, money supply (M2), and the Fed Rate were found to have no significant effect on the rupiah exchange rate during the study period. Moreover, the classical assumption tests confirmed that the regression model satisfied all required criteria, indicating that the estimated results are reliable and can serve as a reference for economic policy formulation.

Sancoko, Heru; Salamah, Umi; Saputro, Bambang Eko

This research aims to examine the potential adaptation of Naval military logistics strategies to optimize humanitarian logistics distribution in remote archipelagic regions. Utilizing a descriptive qualitative method with a Systematic Literature Review (SLR) approach of literature from the 2020-2026 period, this study dissects the concept of Sea-Based Logistics through domain, taxonomic, and componential analyses. The findings indicate that military advantages in floating infrastructure and integrated command chains can effectively bypass distribution barriers in areas lacking port facilities. The study concludes by recommending a military-civilian logistics integration model as a strategic solution for national logistics resilience in coastal areas. The effectiveness of this strategic adaptation relies not only on physical operational aspects but also on the synchronization of budgetary policies and the integration of information technology within the supply chain. From a logistics economics perspective, utilizing naval assets as floating bases mitigates the risk of high costs resulting from post-disaster land infrastructure damage. This synergy necessitates the establishment of collaborative Standard Operating Procedures (SOPs) between military and civilian authorities to create a humanitarian logistics ecosystem that is more resilient, transparent, and capable of responding to crisis dynamics in outlying regions in real-time

Ali, Muhammad; Sulaksana, Ena; Hariyanto, Sugeng; Priyono

Kartika Jala Krida (KJK) in 2026 is one of the practical training courses for AAL Cadets Level III of the corps, Sailors, Engineering, Electronics, and Supply. KJK is implemented based on the AAL Cadet Education Implementation Program and Instructions for the implementation of AAL Cadet Practical Training. KJK aims to provide experience in large-circle sailing and astronomical navigation for Sailor Corps Cadets, as well as practicing all basic professional lessons taught at AAL for both sailor and non-sailor Cadets. In addition, Lattek KJK is also a means of naval diplomacy and promotion of Indonesian culture to the countries visited. The KJK voyage uses KRI Bima Suci with a sailing route of Surabaya - Jakarta - Belawan - Sri Lanka - Singapore - Vietnam - China - South Korea - Russia - Japan - Philippines - Bitung, and back to Surabaya. The total distance to be sailed reaches 16,877 nautical miles (NM) for 124 days, using KRI Bima Suci. The 2026 KJK was attended by 79 AAL cadets and 52 cadets from friendly countries in the ASEAN Plus Cadet Sail (APCS) program delegation, consisting of 9 ASEAN member countries: Brunei Darussalam, Malaysia, Vietnam, Laos, Cambodia, the Philippines, Singapore, Thailand, Timor Leste, and 17 ASEAN Partner Countries consisting of Australia, China, India, Japan, South Korea, Egypt, France, Italy, UAE, Pakistan, Bangladesh, Iran, Kenya, Seychelles, Sri Lanka, the Netherlands, and Canada. A total of 131 participants. Departing Thursday, March 26, 2026, from AAL and arriving at stage 6 in China until May 28, 2026.

Nurul Handayani; Sabri Sabri; Amirullah Amirullah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This research is motivated by the vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.

Aura Kalisha; Parningotan Malau

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to address the long-standing issues of malnutrition and stunting, which have significantly hindered human resource (HR) development in Indonesia. The program aims to improve children's nutrition and reduce stunting by providing free nutritious meals, particularly in areas with limited access to healthy food. This study aims to analyze the legal framework of MBG, its effectiveness in achieving its goals, and its impact on national development. Using a qualitative approach, the study analyzes the implementation of MBG through document analysis, interviews with relevant stakeholders, and field observations. The findings highlight challenges within the program, including imbalanced food distribution, inadequate infrastructure in remote areas, and suboptimal food quality control, which resulted in several food poisoning incidents in 2025. Nevertheless, the program has a positive economic impact by empowering micro, small, and medium enterprises (MSMEs) involved in food supply. The study suggests strengthening the monitoring system, improving budget management, and better coordination between government sectors and communities to maximize the success of MBG. It also emphasizes the importance of nutrition education campaigns to support the program's goals. Overall, MBG is a crucial step toward creating a healthier and more productive generation, supporting the achievement of Indonesia's Golden Generation by 2045..

M. Arif Maulana; Idris Satria; Alfat Akbar; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

Cori Qamara; Amalina Nur Wahyuningtyas; I Putu Gede Didik Widiarta; Novemia Fatmarischa

There are chances for small and medium-sized businesses (SMEs) to boost local agricultural economies and increase profitability due to the rising demand for value-added dairy products.  This study uses the Hayami approach to evaluate the value distribution along the production chain in order to investigate the economic potential of cream cheese production in Samarinda, Indonesia.  In-depth producer interviews, cost documentation, questionnaires, and production process observations were used to gather primary data.  Identifying the main cost components and evaluating value generation at the processing step were the main objectives of the investigation.  The results show that processing adds a substantial amount to the total product value, with the acquisition of raw materials and packaging being the main sources of expense. Maximizing by-products like whey, implementing cost-effective packaging, and optimizing input sourcing are all ways to boost profitability. According to the report, local cream cheese makers can become more resilient and competitive by focusing on specialized markets, improving branding, and fortifying supply chain integration. These observations serve as the foundation for business plans and regulatory suggestions meant to promote long-term expansion in the artisanal dairy industry.

Tsani Deri Hidayat; M. Fariz Yusanri Fani; M. Aidil Aziz; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Global economic uncertainty and exchange rate fluctuations pose significant challenges to monetary stability in Indonesia, particularly in maintaining a controlled inflation rate. This study aims to analyze the transmission mechanism of the rupiah exchange rate to the inflation rate in Indonesia from 2015 to 2024. The method used in this study is library research by collecting, reviewing, and synthesizing data from various scientific literature, official central bank reports, and related journal articles published over the past decade. The research findings indicate that rupiah depreciation has a significant influence on rising inflation through the imported inflation channel, where currency depreciation increases the cost of raw materials for industries dependent on foreign markets. Furthermore, the findings reveal that the effectiveness of this transmission is influenced by public expectations and monetary policy taken by Bank Indonesia through adjustments to the benchmark interest rate. The implications of this study emphasize the importance of synergy between a stable exchange rate policy and controlling the supply of domestic goods to minimize the impact of external shocks on public purchasing power. The government and monetary authorities are advised to continue strengthening foreign exchange reserves and encouraging the use of local currencies in international transactions to reduce dependence on the United States dollar and maintain national price stability.

Giawa, Erniman; Palupiningtyas, Dyah

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

Arin Zahra; Chika Kamelia; Madinatul Munawaroh

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Sinaga, Samuel Partogi Hasudungan; Samsidar Samsidar; Nasrudin, Abdul Rohman; Ilham Ilham; Alamsyah, Misdar +1 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

Emilianus Eo Kutu Goo; Maria Dignata Sophina; Maria Marfani; Maria Vivilani; Markus Valentino Putra +1 more

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the development strategy of the Jeanete business, located in Maumere City, Jl.  Kesehatan No.  3, Lorong Masuk SDK Yos Sudarso, using the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach.  The research employs a descriptive qualitative method with data collected through observation, interviews, and documentation of the Jeanete business operations.  The results indicate that the main strengths of the business include affordable product prices, unique item variations, and increasing consumer interest in preloved products.  However, Jeanete also faces several weaknesses, such as dependence on supplies from outside the region, limited stock availability, and fluctuating bale prices.  On the other hand, opportunities include the growing trend of thrifting among young consumers and rising demand for environmentally friendly products.  The threats faced by the business involve increasing competition, shifting consumer preferences, and the risk of products not passing quality control.  Based on these findings, the development strategy for Jeanete should focus on improving product quality, strengthening digital promotion, and maintaining more stable supply management.

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.

Danendra Bramantyo; Muhammad Yasin

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2025 Institut Teknologi dan Bisnis (ITB) Semarang

Digital transformation in the supply chain is the main driver of increasing industrial competitiveness in the modern era. This study aims to analyze the influence of supply chain digitalization on industrial production efficiency through information integration, process optimization, and strengthening collaboration between supply chain actors. The method used is a qualitative approach based on literature studies on various previous studies that discuss the application of digital technologies, such as the Internet of Things (IoT), big data analytics, blockchain, and Enterprise Resource Planning (ERP), in industrial supply chain management. The results of the study show that digitalization increases the visibility of supply chain activities in real-time, allowing companies to monitor the movement of raw materials, production processes, and distribution more accurately. Digital integration also strengthens the company's internal and external coordination, thereby accelerating decision-making and increasing the effectiveness of collaboration with supply chain partners. In addition, the application of digital technology encourages the optimization of production processes through automation, more precise planning of material needs, and reduction of uncertainty of demand and supply. A number of studies report a decrease in lead-time, operational cost efficiency, and improved product quality as a positive impact of digitalization. However, the literature also identifies implementation challenges, such as technology gaps, resistance to organizational change, and significant initial investment needs. Overall, this study concludes that supply chain digitalization is a crucial strategy to improve production efficiency, operational resilience, and company responsiveness to market dynamics, as well as provide a basis for the development of industrial digitalization strategies and advanced research.

Feronica Della Puspita; Raisha Andriani; Nurul Kholifah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Changes in the lifestyles of the younger generation in Padang City have significantly contributed to the growth of the culinary and entertainment sectors, especially in services for birthday celebrations and small banquets presented in aesthetic and personalized packages. In this highly competitive culinary business, a strong branding strategy is essential for building a recognizable brand image and attracting consumers. Improving product quality and quantity, diversifying offerings, and providing a wide variety of products are critical for creating added value and expanding market share. Equally important, effective promotion enables companies to communicate with consumers, influence purchasing decisions, and strengthen brand loyalty. The general equilibrium concept offers a framework to understand how interconnected markets respond to changes in supply, demand, and consumer preferences, highlighting the need for businesses to continuously evaluate and adapt their strategies. This study emphasizes that success in Padang City’s bakery and culinary service industry depends on the integration of branding strategies, ongoing product development, and targeted promotional efforts, ensuring competitiveness, customer satisfaction, and sustainable business growth.

Salsabila Adira Balqis

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to empirically analyze how the implementation of Green Supply Chain Standards and halal certification affects the competitiveness of Food and Beverage SMEs in Padang City. Sustainable economic development requires the integration of environmental and ethical aspects in the supply chain, especially in the food sector. In Padang City, Food and Beverage SMEs are the driving force of the economy, facing a dual challenge of meeting consumer demands for halal products and environmentally friendly practices. This study uses a quantitative approach with a survey method. Primary data were collected through questionnaires from a sample of owners or managers of food and beverage SMEs operating in Padang City. Data management is carried out using regression analysis or Structural Equation Modeling to test the hypothesis of the effect of independent variables GSCM and Halal Certification on the dependent variable (SME Competitiveness). This research is expected to demonstrate that the implementation of GSCM positively affects the competitiveness of SMEs, and halal certification also has a significant positive impact on competitiveness, especially in expanding market access and increasing Muslim consumer trust.

Ciplis Gema Qori'ah; Yulia Indrawati; Oktaviani Ari Wardhaningrum; Misbahol Yaqin; Catur Wulandari, Meisyaroh +1 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to optimize the Free Nutritious Meal Program (MBG) at SMK Negeri 1 Jember as an effort to improve the quality of human resources and student productivity. The main problems identified include low nutritional literacy, undeveloped healthy consumption habits, and weak synergy between schools, families, and local food businesses. The community service was implemented using the Participatory Rural Appraisal (PRA) approach through the Plan, Act, Observe, and Reflect stages, involving teachers, students, parents, and SPPG. The results of the activity showed an increase in the knowledge and skills of school residents regarding nutrition management and food safety, the formation of a healthy consumption culture, and the strengthening of the nutritious food supply chain involving MSMEs and local farmer groups. In addition, collaboration between parties has become more solid, thus supporting the program. This activity demonstrates that the participatory approach can strengthen the institutional capacity of schools while serving as a model for implementing adaptive and replicable nutrition programs for other educational institutions.

Sarista, Windi Ria; Hendratmoko, Suseno; Harianto, Kukuh

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the implementation of Total Quality Management (TQM) in improving service quality at KPUD Tani Wilis, particularly in the supply and distribution of livestock feed. The research employs a descriptive qualitative approach with data collected through in-depth interviews and direct observations involving cooperative management, employees, and customers. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings indicate that TQM implementation has been relatively effective, reflected through three key components: customer value strategy, organizational systems, and continuous quality improvement. Services are perceived as responsive, polite, and informative, supported by adequate delivery facilities. The main challenge lies in occasional delays in feed delivery caused by weather conditions, which affect customer perceptions of reliability. Overall, TQM contributes positively to service quality, customer satisfaction, and operational effectiveness, although further improvements in risk management and service consistency are needed to achieve optimal quality.

Rahajeng Cahyaning Putri Cipto; Sudarmiatin Sudarmiatin; Puji Handayati; Naswan Suharsono

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the implementation of circular economy principles within Safina Quilt, an MSME in Balikpapan that transforms textile waste—such as fabric scraps and discarded clothing—into value-added products. Safina Quilt applies the concepts of reduction, reuse, and upcycling throughout its production processes using quilting techniques, while simultaneously establishing an inclusive supply chain that engages local tailors, individuals with disabilities, and homemakers. This business model not only delivers economic gains by increasing profit margins and expanding market reach but also generates substantial social benefits by empowering vulnerable community groups. Although challenges remain, including limited access to supporting materials, constraints in production capacity, and insufficient digital marketing efforts, Safina Quilt demonstrates how MSMEs can successfully integrate environmental, economic, and social sustainability. Strengthening supply chain mechanisms, enhancing production capabilities, and improving digital marketing strategies are essential for scaling up and ensuring long-term business sustainability.