Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:This study aims to identify and analyze the influence of organizational commitment on succession readiness as well as the mediating role of employee development and talent management through the Individual Development Plan…
an (IDP). Using the Systematic Literature Review (SLR) method with the PRISMA 2020 protocol, searches were conducted on Scopus, Web of Science, EBSCO, ProQuest, and Google Scholar for English-language publications in 2020–2025. Of the 375 articles identified, 30 met all inclusion criteria. The results of the review found that: (1) organizational commitment, especially the affective dimension, had a positive and significant effect on succession readiness; (2) employee development partially mediates the relationship between organizational commitment and succession readiness; (3) talent management through IDP partially mediates the relationship; and (4) there is a sequential mediation effect of OC → ED → TM/IDP → succession readiness. These findings provide important theoretical and practical implications for organizations in designing succession programs that are sustainable and based on individual competencies.
Abstract:This research investigates how financial literacy affects the financial behaviors of students on Lombok Island. Utilizing a quantitative methodology, the study surveyed 110 students to gather relevant data. The findings…
reveal that a higher level of financial literacy has a substantial positive impact on students' financial habits and decision-making processes. Conversely, the role of financial technology (fintech) was found to be substantial in influencing or moderating these behaviors within the studied population. The conclusion emphasizes the importance of enhancing financial literacy programs to foster more responsible and informed financial practices among students. Developing such initiatives can contribute to better financial stability and decision-making skills in the future
Abstract:The rapid growth of the telecommunications industry, driven by increasing demand for digital services, is not always accompanied by stable financial performance due to cost pressures, competition, and infrastructure investment…
stment requirements. This condition requires companies to manage their finances effectively, making financial ratio analysis important in evaluating corporation performance. This study aims to analyze the effect of activity ratios, liquidity ratios, and solvency ratios on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with a descriptive research design. The data used are secondary data obtained from financial statements. The sampling technique uses purposive sampling with 18 companies over a three-year period, resulting in 54 observations. The analysis method used is multiple linear regression with SPSS. The independent variables include activity ratio (TATO), liquidity ratio (CR), and solvency ratio (DER), while the dependent variable is financial performance (ROE). The outcome show that partially, the activity ratio does not have a substantial effect on financial performance. Meanwhile, liquidity and solvency ratios have a negative and substantial effect on financial performance. Simultaneously, all three ratios have a substantial effect on financial performance. These findings indicate that financial performance is influenced by asset management, the ability to meet obligations, and capital structure.
Abstract:The present study is a statistical hypothesis testing research aimed at examining the determinants of auditor turnover intention, specifically the influence of work motivation, workload, and time budget pressure as independent…
endent variables, with job satisfaction acting as a moderating variable. The research was conducted among auditors working at Public Accounting Firms in East Java. The population of the study consisted of junior and senior auditors employed at medium- and large-scale firms operating in the region. Data were collected using a survey method through primary questionnaires and analyzed using SmartPLS 3.0 to test the structural relationships between variables. The findings of this study indicate that work motivation negatively influences turnover intention, whereas workload and time budget pressure positively influence turnover intention. The results also show that job satisfaction moderates the relationship between work motivation and turnover intention, strengthening its negative effect. However, job satisfaction does not significantly moderate the influence of workload or time budget pressure on turnover intention. Overall, the study highlights the crucial role of job satisfaction in reducing the tendency of auditors to leave their organization, especially in environments with varying levels of motivation, workload, and time pressure.
Abstract:The study aims to explore the logistics distribution perspective in the fisheries sector of West Sulawesi. It focuses on supporting the region's readiness as a supporting area for the new National Capital (IKN) by examining…
ing government policies, infrastructure readiness, and supply chain management in the fisheries sector. The research employs a qualitative approach using a literature review combined with observation and interviews with key stakeholders in the fisheries sector. The study includes a feasibility analysis and utilizes a SOAR (Strengths, Opportunities, Aspirations, Results) analysis to develop strategic recommendations for logistics and infrastructure improvements. The findings reveal that West Sulawesi has significant potential to support IKN through its fisheries sector, given its strategic location and existing infrastructure. However, challenges such as limited cold storage facilities, infrastructure readiness, and supply chain coordination need addressing. The government’s draft Presidential Regulation (RPerpres) outlines a plan for port development and cold storage expansion to improve logistics. The study also suggests that collaboration with the private sector and technological adoption could enhance distribution efficiency and product quality. The research contributes to logistics and supply chain literature by addressing the specific challenges and opportunities in the fisheries sector of a developing region like West Sulawesi. It provides an original perspective on how regional policies and infrastructure development can support national capital projects and meet food supply demands while promoting sustainable practices in the fisheries industry
Abstract:The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context…
of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future
Abstract:The development of a company heavily relies on qualified human resources. The level of employee performance can reveal the quality of human resources in achieving company goals. One of the factors that can enhance employee…
ee performance is work discipline. A common strategy used by companies to improve employee performance is by providing rewards and punishments. This research aims to analyze the influence of rewards and punishments on employee performance through work discipline at PT BPRS Niaga Madani. The sample for this study consisted of 47 respondents. This research adopts a quantitative approach, collecting data through interviews, questionnaires, and documentation. The data analysis process in this study employs path analysis. The results of this research show that rewards do not have a significant effect on work discipline, and they also do not significantly influence employee performance. On the other hand, punishments significantly affect work discipline and employee performance. Work discipline, in turn, significantly affects employee performance. Rewards, directly and indirectly, affect employee performance through work discipline, while punishments have both direct and indirect effects
Abstract:Perkembangan pesat teknologi Artificial Intelligence (AI) telah mengubah lanskap pendidikan tinggi secara signifikan, terutama dengan hadirnya tutor virtual berbasis AI yang mampu memberikan umpan balik cepat, tepat, dan…
personal. Analisis Real merupakan salah satu mata kuliah yang paling menantang dalam program pendidikan matematika karena sifat abstraknya sering menyebabkan rendahnya self-efficacy mahasiswa. Penelitian ini bertujuan menganalisis pengaruh pemanfaatan AI sebagai tutor virtual terhadap self-efficacy mahasiswa Pendidikan Matematika Universitas Asahan yang menempuh mata kuliah Analisis Real. Penelitian menggunakan pendekatan kuantitatif dengan desain quasi-experimental one-group pretest-posttest, melibatkan 15 mahasiswa yang dipilih melalui purposive sampling. Instrumen angket self-efficacy dikembangkan berdasarkan tiga dimensi Bandura (magnitude, strength, generality), divalidasi melalui expert judgment dengan Cronbach’s Alpha sebesar 0,84. Hasil analisis deskriptif menunjukkan peningkatan rata-rata skor self-efficacy dari 65,67 (pre-test, kategori sedang) menjadi 79,93 (post-test, kategori tinggi), dengan peningkatan sebesar 21,7%. Uji Wilcoxon Signed-Rank Test menghasilkan nilai Z = −3,408 dengan p-value = 0,001 (p < 0,05), yang mengkonfirmasi terdapat perbedaan signifikan self-efficacy mahasiswa sebelum dan sesudah intervensi enam minggu menggunakan AI tutor virtual.
The rapid development of Artificial Intelligence (AI) technology has significantly transformed higher education, particularly through AI-based virtual tutors capable of providing fast, precise, and personalized feedback. Real Analysis, one of the most challenging mathematics education courses, frequently causes low self-efficacy among students due to its abstract nature and demands for formal proof-writing. This study examines the effect of utilizing AI as a virtual tutor on self-efficacy of mathematics education students at Universitas Asahan. A quantitative quasi-experimental one-group pretest-posttest design was employed with 15 students selected via purposive sampling. The self-efficacy questionnaire was based on Bandura’s three dimensions: magnitude, strength, and generality, validated by expert judgment with Cronbach’s Alpha coefficient of 0.84. Descriptive analysis results showed an increase in mean self-efficacy scores from 65.67 (pre-test, moderate category) to 79.93 (post-test, high category), representing a 21.7% improvement. The Wilcoxon Signed-Rank Test yielded Z = −3.408 with p-value = 0.001 (p < 0.05), confirming a significant difference in student self-efficacy before and after the six-week AI virtual tutor intervention.
Abstract:Sekretariat DPRD Provinsi Jambi masih menggunakan sistem manual dalam pengelolaan surat masuk dan surat keluar sehingga proses pencatatan, pencarian, dan penyusunan laporan kurang efisien. Penelitian ini bertujuan merancang…
ang Sistem Informasi Manajemen Surat Berbasis Web menggunakan metode pengembangan Waterfall. Perancangan sistem dilakukan menggunakan Unified Modeling Language (UML), sedangkan implementasi sistem menggunakan Framework Laravel. Hasil penelitian menunjukkan bahwa sistem yang dirancang mampu mendukung pengelolaan surat masuk dan keluar, pengarsipan dokumen, pencarian data, serta penyajian laporan secara lebih cepat, efektif, dan akurat.
The Secretariat of DPRD Jambi Province still uses a manual system for managing incoming and outgoing mail, resulting in inefficient recording, retrieval, and reporting processes. This study aims to design a web-based mail management information system using the Waterfall software development method. The system was designed using Unified Modeling Language (UML) and implemented using the Laravel Framework. System design employed Unified Modeling Language (UML), while implementation was carried out using the Laravel Framework. The results show that the proposed system supports mail management, document archiving, data retrieval, and report generation more quickly, effectively, and accurately.